The purpose of this research is to analyze the differences in the implementation of a legal system between the Bankruptcy Law system in America and in Indonesia, specifically regarding PKPU in Indonesia based on Law no. 37 of 2004 and Company Reorganization based on Chapter 11 US Bankruptcy Code in America. This research needs to be carried out because there are several opinions that the bankruptcy law in Indonesia does not provide sufficient protection to debtors who have good intentions, because currently there is a tendency to interpret bankruptcy as the same as liquidation. The method used in this research is juridical-normative with a conceptual approach and a comparative approach. The research is more focused on comparing the effectiveness and application of the United States bankruptcy law system and the Indonesian bankruptcy law system, which has not been explained comprehensively in previous research. The results of this research show that there are differences between PKPU as a concept in Bankruptcy Law in Indonesia, and the concept of Company Reorganization in Bankruptcy Law in America. From the research results, it is explained that company reorganization is also part of debt restructuring in the PKPU concept, where by reorganizing, companies can analyze the causes of their financial difficulties so they can immediately find the best solution. Tujuan dari penelitian ini untuk menganalisis terakit perbedaan pelaksanaan suatu sistem hukum antara sistem Hukum Kepailitan di Amerika dengan di Indonesia tepatnya mengenai PKPU di Indonesia berdasarkan UndangUndang No. 37 Tahun 2004 dan Reorganisasi Perusahaan berdasarkan Chapter 11 US Bankruptcy Code di Amerika. Penelitian ini perlu dilakukan karena terdapat beberapa pendapat bahwa Undang-Undang kepailitan di Indonesia belum memberikan perlindungan yang cukup kepada debitur yang beriktikad baik, karena yang berkembang sampai sekarang ini terdapat kecenderungan mengartikan pailit sama dengan likuidasi. Metode yang digunakan dalam penelitian ini berbentuk yuridis-normatif dengan pendekatan konseptual dan pendekatan perbandingan. Penelitian lebih difokuskan pada perbandingan efektivitas dan penerapan sistem hukum kepailitan Amerika Serikat dan sistem hukum kepailitan Indonesia yang mana hal ini belum dijelaskan secara komprehensif dalam penelitian terdahulu. Hasil penelitian ini menunjukkan terdapat perbedaan antara PKPU sebagai sebuah konsep dalam Hukum Kepailitan di Indonesia, dengan konsep reorganisasi perusahaan dalam Hukum Kepailitan di Amerika. Dari hasil penelitian dijelaskan bahwa reorganisasi perusahaan juga menjadi bagian dari restrukturisasi utang dalam konsep PKPU yang mana dengan reorganisasi, perusahaan dapat menganalisis penyebab kesulitan keuangannya sehingga bisa dengan segera menemukan solusi terbaik.    

This research aims to analyze business competition and the suitability of the marketing mix between minimarkets and retail wholesalers from an Islamic perspective. This research uses a descriptive qualitative approach with interviews. The results of this research show competition between minimarkets and retail wholesalers in the marketing mix. If you look at it from a product perspective, mini markets sell various types of products, while wholesalers are more limited. And in terms of price, minimarkets sell at more expensive prices than wholesalers. And in terms of promotion, minimarkets are more attractive than wholesalers. Second, the suitability of the marketing mix, business competition between minimarkets and retail wholesalers from an Islamic perspective. The products sold by minimarkets and wholesalers are halal certified. Price determination is in accordance with the quality and added value of each product and in accordance with Islam. In a business, honesty is very important in Islam and must be implemented well. In Islam, a place of business can be set up anywhere as long as the place is not in dispute. 

Digital marketing salah satu cara pemasaran yang saat ini diminati oleh pelaku usaha untuk dapat memasarkan produk buatannya secara digital. Produk keripik kelor salah satu produk unggulan dan diminati oleh masyarakat di Desa Beku. Pemasaran keripik kelor masih secara konvensional, seperti dititipkan di warung, atau pembeli datang langsung ke lokasi produksi. Berdasarkan permasalahan tersebut, pelaku usaha membutuhkan pengetahuan mengenai manajemen usaha dan konsep komersialisasi produk khususnya yang berkaitan dengan desain kemasan dan pemasaran digital. Metode pelaksanaan kegiatan ini yaitu sosialisasi desain kemasan produk serta pelatihan digitalisasi pemasaran melalui marketplace. Hasil dari kegiatan ini mencakup teknologi tepat guna berupa desain kemasan yang inovatif, menarik, dan sesuai tren. Selain itu, kegiatan ini memberikan pemahaman mendalam tentang pentingnya kemasan melalui pelatihan pengembangan kemasan. Kegiatan ini juga membekali peserta dengan pengetahuan tentang promosi produk melalui platform e-commerce seperti Shopee. Dengan adanya pemahaman ini, diharapkan para pelaku UMKM mampu secara mandiri memperluas jangkauan distribusi produk. 

This research was conducted in Bungaraya Village, Bungaraya District, Siak Regency, Riau Province. The aim was to determine the learning motivation of elderly people in the literacy program in Bungaraya Village, and to determine the results of the literacy education program in Bungaraya Village. This research method uses descriptive qualitative research methods and data collection using in-depth interview techniques, direct observation and documentation. With a total of seven subjects coming from the community, with the condition that subjects other than village people include transmigrants who have lived in the village for decades, and are deemed capable of defining and explaining a problem solving process based on existing facts. The theories used are social action theory and motivation theory. Field research found that the learning motivation of elderly people in literacy programs is quite high and the results of literacy programs are very effective in eradicating cases of illiteracy. The government, administrators and tutors work together to continue efforts to eradicate illiteracy. The literacy program is an effective step for the government to always pay attention to its people in social, development and educational matters.

This purpose  of this research is to examine the effect of firm size, profitability, leverage on environmental disclosure with competitive advantage as moderation. The research period is 3 years starting from 2019 to 2021. There are 64 manufacturing companies listed on the Indonesian stock exchange. sample selection using purposive sampling method. Hypothesis testing is done by using panel data regression analysis. The results of the study indicate that company size has a positive effect on environmental disclosure. Profitability, have no effect on environmental disclosure.
 
 

Self-development is a process that aims to improve individual ability to face challenges and achieve life goals. Workplace self-development programs are becoming increasingly popular as a strategy to increase employee performance and motivation. This study aims to evaluate the impact of self-development programs on individual personal and professional growth. The samples taken are employees who work at PT Ati Transindo located in Sidoorjo. Sampling was carried out by purposive sampling technique with predetermined criteria. This study aims to evaluate the impact of self-development programs on individual personal and professional growth. The study was conducted by collecting data from employees at PT Ati Trasindo for a certain period. Data was collected through interviews and distributing questionnaires at PT Ati Trasindo. The results showed that the self-development program did not have a significant positive effect on the personal and professional growth of the participants. Participants reported improvements in communication, leadership, time management, and decision-making skills. In addition, this program also affects job satisfaction and motivation. These findings suggest that self-development programs can be an effective strategy in enhancing individual personal and professional growth in the workplace

Common cold is an Upper Respiratory Tract Infection (URI) that often occurs in babies and children. The World Health Organization states that the incidence of URI in developing countries with under-five mortality rates above 40 per 1000 live births is 15% -20% per year at the age of under five. In Indonesia, 14% of under-five deaths are caused by the common cold. The prevalence of children under five getting the common cold in Indonesia is estimated at 3 to 6 times per year. Mitra's description showed that there was a high number of children aged 1-4 years who experienced the common cold in the last 3 months at the Setabelan Community Health Center, totaling 135 children. The aim of the activity is to increase parents' understanding and attitudes in dealing with children who suffer from the common cold. The method used was a lecture and discussion method using leaflet media accompanied by a demonstration of sputum removal techniques and evaluating community knowledge and understanding with pre-tests and post-tests carried out by the Setabelan Village community. The counseling received a positive response from the children's parents with an increase in post-test scores and the emergence of skills in sputum removal techniques.

Styrofoam digunakan sebagai bahan utama pengganti agreagat kasar guna mendapatkan beton ringan dengan berat volume menjadi kurang dari 1900 kg/m3 dan juga memiliki kuat tekan beton minimum 100 kg/cm2 dengan cara membuat benda uji berbentuk silinder Ø15-30 cm dengan perbandingan volume komposisi 1 yaitu 1Pc : 2Pasir : 3Styrofoam,  perbandingan  volume  komposisi 2 yaitu 1Pc : 1.5Pasir : 2, 5Styrofoam dan perbandingan komposisi 3 yaitu 1Pc : 1,25Pasir : 2,75Styrofoam.  Dari hasil penelitian menunjukkan karakteristik styrofoam tersebut yang digunakan sebagai pengganti agregat kasar tidak memenuhi syarat untuk beton mutu tinggi karena berat volume styrofoam hanya diangka 0,095 kg/ltr, Berat volume yang diperoleh untuk komposisi 1Pc : 2Pasir : 3Styrofoam adalah 1278,89 kg/m3, komposisi 1Pc: 1,5 Pasir: 2,5 Styrofoam adalah 1242,56 kg/m3, dan komposisi 1Pc : 1,25Pasir : 2,75Styrofoam adalah 1097,88 kg/m3, jika dibandingkan dengan beton konvensional dengan komposisi 1Pc : 2Pasir : 3Kerikil adalah 2387,73 kg/m3 yang mempunyai selisih berat kurang lebih 46,43%, karakteristik kuat tekan beton untuk komposisi 1Pc : 1,5Pasir : 2,5Styrofoam 84,73 kg/cm2 dan komposisi 1Pc : 1,25Pasir : 2,75Styrofoam 71,93 kg/cm2 termasuk dalam klasifikasi beton mutu B0 (<100 kg/cm2), sedangkan kuat tekan karakteristik untuk komposisi 1 Pc: 2 Pasir: 3 Styrofoam adalah 107,13 kg/cm2 (>100 kg/cm2)

Persaingan usaha yang semakin ketat membuat pelaku usaha bersaing untuk melakukan endorsement dengan memanfaatkan influencer namun terjadi beberapa kasus hukum yang melibatkan influencer karena mempromosikan produk yang dapat merugikan konsumen. Rumusan masalah yang diangkat yaitu bagaimana perlindungan hukum bagi konsumen terkait influencer pelaku endorsement pada media sosial instagram berdasarkan Undang-Undang Nomor 8 tentang Perlindungan Konsumen dan bagaimana tanggungjawab influencer pelaku endorsement pada media sosial dengan ditinjau berdasarkan Undang-Undang Informasi dan Transaksi Elektronik. Tujuan dari penelitian ini untuk mengetahui perlindungan hukum bagi konsumen terkait influencer pelaku endorsement pada media sosial instagram berdasarkan Undang-Undang Nomor 8 tentang Perlindungan Konsumen dan bagaimana tanggungjawab influencer pelaku endorsement pada media sosial ditinjau dari Undang-Undang Informasi dan Transaksi Elektronik. Jenis penelitian yang digunakan adalah penelitian hukum normatif dengan pendekatan perundang-undangan, dispesifikasikan dengan deskriptif analisis dan sampel purposive sampling berupa wawancara dengan influencer dan konsumen, pengumpulan data dengan data sekunder dengan bahan hukum primer berupa peraturan perundang-undangan dan bahan hukum sekunder berupa jurnal-jurnal ilmiah yang berkaitan dengan penelitian dan metode analisis data penelitian deskriptif kualitatif. Hasil pembahasan dari penelitian ini, berdasarkan UUPK influencer tidak dapat dimintai pertanggung jawaban karena pertanggung jawaban sepenuhnya dibebankan kepada pelaku usaha yang juga sebagai pelaku usaha periklanan yaitu pihak pengiklan sesuai Pasal 19 dan 20 UUPK. Influencer yang mengakibatkan kerugian pada konsumen melalui endorsement dapat dipidana dengan UU ITE yaitu Pasal 28 ayat 1 dengan ketentuan hukuman pidana Pasal 45A ayat 1 UU ITE.

Banda Aceh, a coastal city located in the western most province of Indonesia, has long been known for its stunning natural beauty and vibrant cultural heritage. Situated on the northern tip of Sumatra Island, this bustling city is surrounded by the vast expanse of the Indian Ocean on one side and picturesque hills on the other. However, beneath its picturesque facade lies an alarming reality - Banda Aceh stands perilously exposed to a high risk of disaster.. With the history of disasters in Aceh which is one of the biggest disasters that has caused many casualties, education related to disaster awareness needs to be carried out. People with hearing  disabilities are one of the vulnerable groups in the event of a disaster. Education related to disaster awareness is a form of non-structural mitigation which at this time has been widely carried out both in formal education in schools and campuses and informally in the community. Efforts to increase disaster awareness through education are important, including for groups with disabilities . As a group with hearing impairments, they are at greater risk when a disaster occurs because they cannot hear warnings through sound media and the communications gap. However, with disaster awareness through education, people with disabilities are also expected to be able to carry out independent evacuations and save themselves when a disaster occurs. This research aimed to explore the effectiveness of designing disaster media education for children with disabilities in Banda Aceh, Indonesia. Recognizing the unique vulnerabilities of children with disabilities during disasters, the study focused on developing an inclusive and accessible media-based educational program. The method used in the research is qualitative research and encompassed various stages, including needs assessment, program development and implementation. Designing disaster media education for children with disabilities in Banda Aceh proved to be an effective and essential approach to bridge the education gap and enhance disaster preparedness among this marginalized group. The research outcomes emphasize the importance of inclusive and accessible education in disaster management, aiming to ensure the safety and well-being of all children, regardless of their abilities. The findings of this research contribute to the growing body of knowledge on disability-inclusive disaster education and provide a basis for future program development and policy-making in disaster management in Banda Aceh and beyond.