The purpose of the research is to study and analyze the issue of the use of artificial intelligence (AI) by banks that results in losses to customers. To respond to the issue, this paper argues that banks as AI users should be held criminally liable despite the lack of mens rea in banks as corporations which are legal entities. For this reason, this paper uses the identification theory as an analytical tool for bank criminal liability. The issue is compiled on the results of normative legal research with a statute approach and conceptual approach. The results of the study show that based on the identification theory, the bank as an AI user can be held criminally liable with the public prosecutor must identify the person who committed the criminal act (actus reus) is the management as the controlling personnel (directing mind or controlling mind). The location of the AI mens rea is in the approval of the corporate controller to use AI, meaning that the approval is interpreted as the inner attitude of the controller to accept the risks arising from the use of AI. Tujuan dari penelitian untuk menganalisis isu penggunaan artificial intelligence (AI) oleh bank yang berakibat pada kerugian bagi nasabah. Untuk menanggapi isu tersebut, tulisan ini berpendapat bahwa bank sebagai pengguna AI patut dimintai pertanggungjawaban pidana meskipun tidak mempunyai mens rea pada bank sebagai korporasi yang merupakan badan hukum. Untuk itu, tulisan ini menggunakan teori identifikasi sebagai pisau analisis terhadap pertanggungjawaban pidana bank. Isu tersebut disusun atas hasil penelitian hukum normatif dengan pendekatan undang-undang (statute approach) dan pendekatan konseptual (conceptual approach). Hasil penelitian menunjukan, berdasarkan teori identifikasi, bank sebagai pengguna AI dapat dimintai pertanggungjawaban pidana dengan penuntut umum harus mengidentifikasi yang melakuan perbuatan pidana (actus reus) adalah pengurus sebagai personil pengendali (directing mind atau controlling mind). Letak mens rea AI ada pada persetujuan pengendali korporasi menggunakan AI, artinya sikao persetujuan tersebit dimaknai sebagai sikap batin pengali untuk menerima resiko yang timbul akibat penggunaai AI.  

The aim of this research is to analyze the effect of sales tax on luxury goods (PPnBM) on consumers purchasing power to buy motorized vehicles. The research method used is a literature study by reviewing literature related to the concept of tax, PPnBM, consumer purchasing power, and the characteristics of motorized vehicles. The research results show that PPnBM has a negative effect on consumer purchasing power because it increases the costs that must be borne when purchasing motorized vehicles. Factors such as income and price influence consumer purchasing power. PPnBM is imposed on certain vehicles according to their categorization and rates, and the calculation uses the tax base. This research concludes that the imposition of PPnBM has an impact on reducing consumers ability to purchase motorized vehicles because it reduces purchasing power. Therefore, it is necessary to evaluate the imposition of PPnBM on consumers.

Pinched nerves are a disease experienced by many people in Indonesia. Most suffer during the productive age period of 30-60 years. Sufferers of a pinched nerve will experience that if a pinched nerve occurs in the lower back, there will be sharp pain in one part of the waist, groin, legs, feet, hips or buttocks, and even numbness in the back of the calf or sole of the foot. The aim of this study was to determine the effect of regular swimming on reducing pain in people with pinched nerves. This research design uses direct demonstration and the sampling technique uses incidental sampling. The results of this study were that there was an effect of regular swimming on reducing pinched nerve pain from an initial VAS score of 8 (controlled severe pain) to 2 (mild pain). The conclusions in this study show a significant increase in pain reduction, which is expected in cases of pinched nerves or HNP and good treatment with regular swimming.

Tujuan studi ini adalah untuk mengeksplorasi dampak-dampak dari Reliability Service, Inovasi Produk, Brand Image, dan Price terhadap Loyalitas Pelanggan, serta bagaimana faktor-faktor ini memediasi Peningkatan Minat Beli Ulang Konsumen pada Three Tunggal Makmur Di Babat. Objek penelitian adalah konsumen Three Tunggal Makmur Di Babat, dengan sampel terdiri dari 212 responden. Metode penelitian ini menggunakan data primer dan teknik pengambilan sampel menggunakan rumus slovin. Pendekatan analisis yang digunakan adalah Partial Least Square (PLS) dengan aplikasi SmartPLS Versi 3.0. Hasil penelitian menunjukkan bahwa Reliability Service, Inovasi Produk, Brand Image, dan Price secara positif dan signifikan mempengaruhi Loyalitas Pelanggan. Selain itu, ditemukan bahwa Reliability Service, Inovasi Produk, Brand Image, dan Price juga memiliki efek moderasi terhadap hubungan antara Loyalitas Pelanggan dan Minat Beli Ulang.

This research aims to determine the influence of Debt to equity ratio and Net profit margin partially or simultaneously on stock returns at PT. HM Sampoerna Tbk for 15 years, namely from 2008-2022. This research variable consists of Debt to equity ratio (X1), Net profit margin (X2), and stock returns (Y). The data collection method uses the documentation method. The data analysis method uses multiple linear regression analysis. The results of the F test show that simultaneously the independent variables DER and NPM have a positive and significant effect on stock returns. The results of the t test show that partially: 1) Debt to equity ratio (DER) does not have a partially significant effect on partial stock returns at PT. HM Sampoerna Tbk. 2) Net profit margin (NPM) does not have a partially significant effect on partial stock returns at PT. HM Sampoerna Tbk.

Data mining is a technique to dig up new information from a data warehouse, information is seen as very important and valuable because by mastering information it is easy to achieve a goal, this makes everyone compete to obtain information, as well as in trading businesses such as the Iblite Luxury store.  This store is located in Medan close to residents' houses, Sales transaction data will continue to grow, causing data storage to be even larger. Sales transaction data is only used as an archive without being properly utilized. Basically, a dataset has very useful information. Market basket analysis with a priori algorithm is one of the data mining methods that aims to find association patterns based on consumer shopping patterns, so that it can be known what items of goods are purchased in a At the same time, the results of this study found that the highest support and confidence values were Ysl and Chanel with a support value of 50% and confidence of 75%.

Pendidikan karakter merupakan usaha mewujudkan individu yang memiliki karakter baik. Pendidikan karakter berperan penting dalam pembentukan karakter individu. Penelitian ini bertujuan untuk menganalisis persepsi mahasiswa tentang aktualisasi pendidikan karakter dalam mata kuliah di IAIN Palangka Raya. Metode yang digunakan adalah metode kualitatif deskriptif. Teknik pengumpulan data dengan observasi dan wawancara. Adapun teknik analisis Miles and Huberman yang terdiri dari langkah pengumpulan data, reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa persepsi mahasiswa terhadap pendidikan karakter dalam mata kuliah di IAIN Palangka Raya yakni mahasiswa memandang pendidikan karakter sebagai suatu proses mengajar tentang bagaimana cara individu berperilaku yang mana tercakup komponen pengetahuan, tata nilai, dan perilaku sehingga dapat membentuk karakter yang baik bagi individu tersebut. Pendidikan karakter memiliki peranan yang penting dalam membentuk karakter baik bagi mahasiswa. Dalam mata kuliah pendidikan karakter nilai-nilai karakter yang ditanamkan terdiri dari jujur, sopan santun, disiplin, bertanggung jawab, amanah, rasa hormat, keberanian, adil, tekun, setia kawan, integritas, dan kebangsaan yang sesuai dengan nilai ajaran agama. Bentuk pengaktualisasian pendidikan karakter dalam mata kuliah pendidikan karakter yakni dilakukan dengan memberikan contoh permasalahan di dunia nyata maupun dunia maya yang kemudian dihubungkan dengan pendidikan karakter. Pendidikan karakter dinilai efektif dalam meningkatkan karakter mahasiswa.

The problem in this study is the low student learning outcomes on financial accounting cycle material. The type of research was research and development with the ADDIE model. With an experimental trial design using a pre-test - post-test control group design model. The feasibility of the product was tested by media experts, learning practitioners, namely teachers, and media users, namely students. The media was tested on the research subjects, namely students of class X AKL 2 SMK Muhammadiyah Dukun. The data collection instruments used were interview guidelines, expert validation questionnaires, teacher response questionnaires, student response questionnaires, and financial transaction questions. The results of the study show: (1) Basic Financial Accounting Learning Media Product "Nawasena" has been successfully developed to improve student learning outcomes in the accounting cycle; (2) "Nawasena" learning media is assessed as feasible by media experts with a score of 3.8; practitioner teachers 3.6; and students 3.61; (3) Learning media can improve student learning outcomes seen from the difference in gain score results between the control group 0.63 and the experiment which is 0.73.

The Binjai Library has developed a technology-based information service system to improve service quality for the community. This study aims to audit the information service system of the Binjai Library using the COBIT 5 framework. Based on the analysis, it was found that the information system has not reached the expected target levels in all domains. The average maturity level calculation shows a score of 1.43 or 143%, which is classified as Fully Achieved. Key findings include the near alignment of human resources and IT capabilities with institutional needs, suboptimal innovation in services, and the need for improvement in HR management and communication. This study concludes that the Binjai Library needs to implement improvements and innovations to enhance the performance of the information system and service quality.
 

Supervision services are provided to schools for the purpose of improving curriculum, learning, and instruction. As a logical consequence of this activity, schools must always be ready to be supervised because the purpose of supervision is clear. Educational problems are easily resolved if schools and principals understand the role and function of supervision. The aim of this research is to find out how effective the principal's supervision is in increasing the professionalism of social science teachers at SMP Negeri 16 Seluma. This research uses qualitative methods, and the respondents consist of school principals, social studies teachers and students. Observation, documentation, and interviews are data collection methods. The results of this research are as follows: 1) The ability of the principal to supervise social studies teachers at SMP Negeri 16 Seluma Regency. The principal must form a supervision team to start the supervision program; working with teachers to improve their competence as teachers; using direct and indirect approaches; and implementing methods, including meetings between principals and teachers. The school principal's professionalism supervision activities to increase the professionalism of social science teachers at SMP Negeri 16 Seluma were quite effective, with an average score of 3.83 and the professionalism of social studies teachers with an average score of 3.31.