Building materials that emit pollutants, are non-renewable, and generate environmental waste require attention. Wood, a popular and natural material, is facing increasing scarcity, necessitating a substitute. Laminated bamboo emerges as the most akin and natural alternative to wood. Research into laminated bamboo encompasses diverse cross-sections, joint types, and field applications, demanding further investigation.This study aimed to ascertain failure types and damage patterns in laminated bamboo hollow section beam-column joints modified with glue-in rod-bracket connections, using petung bamboo (dendrocalamus asper). The research employed an experimental approach with descriptive analysis. Joint failures were evaluated based on moment-rotation relationships within prescribed rotational limits per standards, while joint damage was assessed through visual inspection of joint components.The study's dependent variables included thread rod diameters of 6 mm, 8 mm, 10 mm, and 4 6 embedded thread rods, while the independent variables were failure types and joint collapses. Results revealed serviceability failures in samples 8.6, 10.4, and 10.6. Joint damage across all test specimens primarily manifested as broken thread rods. The highest joint strength observed was 6.28 kNm in sample 10.6, with the lowest at 2.25 kNm in sample 6.4.Based on the findings, increasing thread rod diameters to achieve ductile joints resulted in longer rotations but did not meet the planned strength due to bracket-induced prying effects causing bolt head failure. Despite this, the collapse type aligned with the research plan. Addressing the bracket's fulcrum effect during field applications requires solutions, potentially involving enlarging the bracket's base and increasing the number of thread rod points. The tests did not damage the laminated bamboo components, emphasizing the need to consider laminated bamboo cross-sectional dimensions and thread rod fulcrum effects in subsequent tests to ensure uniform component performance. 

Scholarships are a form of assistance in the form of educational expenses provided by the government or foundations to students or students who are categorized as from underprivileged families. However, in datermining scholarship recipients, there are still many scholarship recipients who come from wealthy families, while those from less fortunate families do not receive this assistance. This may be due to calculations and data processing that still use manual methods, causing scholarship recipients to not be on target. The purpose of this research is to simplify and minimize calculation errors in determining scholarship recipients for the Smart Indonesia Program (PIP) at SMK Karya Medika. Therefore, for calculating and processing PIP scholarship recipients data, data mining techniques can use the calssification method using the K-NN algprithm. K-Nearest Neighbor is a data classification method that will be used for data objects based on learning data that is closer to the object. In this study using the Confusion Matrix test so as to obtain an accuracy value of 80.00%.     

Sistem informasi berbasis  web adalah kombinasi dari teknologi informasi berdasarkan suatu situs pada jaringan internet yang dilengkapi dengan  fitur-fitur  dan  didesain  sedemikian  rupa sesuai    kebutuhan  pada  penginputan  suatu  data tertentu   bertujuan   untuk   mempermudah   dan mempercepat    data    yang    diolah    meskipun pengguna  tersebut  merupakan  pemula. Perusahaan memanfaatkan perkembangan teknologi internet dan sistem Informasi yang berkembang pesat saat ini. PT. BPRS Amanah Insan Cita adalah lembaga keuangan yang kegiatannya menghimpun dana, menyediakan pembiayaan dan penempatan dana kepada masyarakat Indonesia khususnya masyarakat kota medan dan sekitarnya berdasarkan prinsip syariah dan bagi hasil yang telah disepakati kedua belah pihak baik nasabah maupun bank. Metode yang diterapkan dalam penelitian ini adalah metode waterfall yang merupakan sebuah model metode penelitian sistematis dan sequence yang layak diterapkan dalam melakukan penelitian ini karena metode ini menyajikan tahap demi tahap yang sangat sesuai dengan keadaan di lapangan. Dengan adanya sistem informasi ini, maka dapat memberikan informasi yang tepat dan cepat terkait data arsip dokumen pada PT BPRS Amanah Insan Cita.

Indonesia as a state of law, all people have the same rights and position before the law (equality before the law). Law enforcement (rechtshandhaving) is a part of the law-making process in society. The objective of this study is to determine the position of narcotics offenders with justice collaborator status. One of the efforts to enforce criminal law is countermeasure against narcotics crime. Indonesian society and even the world community in general are currently faced with a very concerning situation due to the increasingly widespread illegal use of various narcotics. This research used normative legal research methods, through statutory legal approaches and conceptual approaches. Arrangements for justice collaborators are contained in Law Number 13 of 2006 in conjunction with Law Number 31 of 2014 concerning Witness Protection, Supreme Court Circular Letter (SEMA) Number 4 of 2011 concerning the treatment of whistleblowers and witnesses who cooperate (justice collaborators) in certain criminal cases. The application of the Law to the perpetrator of narcotics crime as a justice collaborator with consideration of the defendant's status as a Justice collaborator.

Indonesia sebagai negara hukum didalamnya semua orang tentu memiliki hak dan kedudukan yang sama di depan hukum. Semua dipandang sama baik dalam kedudukan dan pangkat (equality before the law), Penegakan hukum atau rechtstoepassing, rechtshandhaving, law enforcement, application adalah bagian dari proses pembuatan hukum yang ada di dalam masyarakat. Tujuan penelitian ini untuk mengetahui pengaturan terhadap Justice Collaborator, Untuk mengetahui kedudukan pelaku tindak pidana Narkotika dengan status Justice Collaborator. Usaha penegakan hukum pidana adalah salah satunya dengan penanggulangan kejahatan seperti tindak pidana narkotika. Masyarakat Indonesia bahkan masyarakat dunia pada umumnya saat ini dihadapkan pada keadaan yang sangat mengkhawatirkan akibat semakin maraknya pemakaian secara tidak sah bermacam-macam narkotika. Metode penelitian yang digunakan adalah metode penelitian hukum normatif, pendekan hukum yang digunakan adalah pendekatan Perundang-Undangan, pendekatan konseptual, Pengaturan terhadap Justice Collaborator terdapat pada Undang-Undang Nomor 13 Tahun 2006 juncto Undang-Undang Nomor 31 Tahun 2014 Tentang Perlindungan Saksi, Surat Edaran Mahkamah Agung (SEMA) Nomor 4 Tahun 2011 tentang perlakuan bagi pelapor tindak pidana (Whistle Blower) dan Saksi Pelaku yang Bekerjasama (Justice Collaborator) di Dalam Perkara Tindak Pidana Tertentu. Penerapan UU terhadap pelaku tindak Pidana Narkotika sebagai Justice Collaborator dengan pertimbangan status terdakwa sebagai Justice Collaborator.

This study aims to analyze the application of transparency in the management of BUMD to the concept of Good Corporate Governance and its influence on Law Number 20 of 2001 concerning Eradication of Corruption Crimes. The existing BUMDs have not been able to make a good contribution to PAD, from the dividends paid to the regional treasury which will become regional government revenue and which will increase the ability of the APBD to finance regional development. One of the reasons for the inability to make a good contribution to PAD is financial and performance aspects, plus the existence of mismanagement practices that lead to inefficiency, fraud and corruption, collusion, nepotism or KKN as a hidden enemy. Existing data shows that 1,007 BUMDs with assets of IDR 340.118 trillion recorded profits of IDR 10.372 trillion or an average return on assets (ROA) ratio of 3.0 percent. The research method uses normative juridical. The three BUMDs that were studied were Perumda Aneka Usaha, Perumda Bhumi Phala Wisata, and Perumda Tirta Agung Drinking Water. It is this Perumda Tirta Agung Water Supply which implements transparency quite well with a score of 75.00, the increase in dividends is very significant so that no acts of corruption occur.
Keywords: Corruption Eradication; Good Corporate Governance; Regional Owned Enterprises; Transparency



Penelitian ini bertujuan untuk menganalisis penerapan transparansi pengelolaan BUMD pada konsep Good Corporate Governent dan pengaruhnya terhadap Undang-Undang Nomor 20 Tahun 2001 tentang Pemberantasan Tindak Pidana Korupsi. BUMD yang ada selama ini belum mampu memberikan kontribusi yang baik terhadap PAD, dari dividen yang disetorkan ke kas daerah yang akan menjadi pendapatan pemerintah daerah dan yang akan meningkatkan kemampuan APBD dalam membiayai pembangunan daerah. Ketidak mampuan kontribusi yang baik terhadap PAD salah satunya di karenakan aspek keuangan maupun kinerja, ditambah adanya praktik mismanagement yang mengarah pada inefisiensi, kecurangan dan korupsi kolusi nepotisme atau KKN sebagai hidden enemy. Data yang ada menunjukkan bahwa sebanyak 1.007 BUMD dengan aset sebesar Rp340,118 triliun, mencatat laba sebesar Rp10,372 triliun atau rata-rata rasio laba terhadap aset (ROA) sebesar 3,0 persen. Metode penelitian menggunakan yuridis normatif. Tiga BUMD yang di teliti yaitu Perumda Aneka Usaha, Perumda Bhumi Phala Wisata, dan Perumda Air Minum Tirta Agung. Perumda Air Minum Tirta Agung inilah yang penerapan transparansinya cukup baik dengan skor 75.00, kenaikan dividen sangat signifikan sehingga tidak terjadi tindak pidana korupsi.

The purpose of this study is to analyze and describe the problems that often arise in online collateral auctions and obstacles experienced by auction organizers and bidders and to find out whether online auctions are more effective, efficient than conventional auctions. The urgency of this research is a reference for researchers in particular and the public in general who are interested in the problem of online auction of collateral, besides that the internet is an electronic communication service that connects computer networks and computer facilities, organized throughout the world via telephone or satellite by connecting their devices to the internet network. Currently, internet access has become easier, the Directorate General of State Wealth (DJKN) utilizes this convenience for the public interest, with the launch of an internet auction application (e-Auction). The research method used is normative juridical, namely research that prioritizes how to research library materials and laws and regulations. The results of this study show that online auctions of collateral are seen as more effective and efficient than conventional auctions, secondly often bidders who do not make repayments on the grounds that their auction accounts are hacked make auction decisions inappropriate, thirdly online auctions make auction activities independent of threats or terror between bidders when competing in auction price negotiations.


Tujuan penelitian ini untuk menganalisa dan menguraikan permasalahan yang sering muncul dalam lelang barang jaminan secara online serta hambatan yang dialami oleh penyelenggara lelang maupun peserta lelang dan untuk mengetahui apakah lelang online ini lebih efektif efisien daripada lelang konvensional. Urgensi penelitian ini sebagai referensi bagi peneliti pada khususnya dan masyarakat pada umumnya yang tertarik pada masalah lelang barang jaminan secara online, selain itu internet merupakan suatu layanan komunikasi elektronik yang menghubungkan jaringan komputer dan fasilitas komputer, yang terorganisasi di seluruh dunia melalui telepon atau satelit dengan mengkoneksikan perangkatnya pada jaringan internet. Saat ini akses internet sudah semakin terasa mudah, Direktorat Jenderal Kekayaan Negara (DJKN) memanfaatkan kemudahan ini untuk kepentingan publik, dengan peluncuran aplikasi lelang internet (e-Auction). adapun metode penelitian yang digunakan adalah yuridis normatif yaitu penelitian yang mengutamakan cara meneliti bahan pustaka dan peraturan perundang-undangan. Hasil penelitian ini menunjukkan lelang barang jaminan secara online dipandang lebih efektif dan efisien daripada lelang secara konvensional, kedua seringnya peserta lelang yang tidak melakukan pelunasan dengan alasan akun lelangnya terkena hack menjadikan keputusan lelang tidak patut, ketiga lelang online menjadikan kegiatan lelang terlepas dari ancaman maupun teror antar peserta lelang saat bersaing dalam negosiasi harga lelang.

In the working area of ??the Sijamapolang Community Health Center, Humbang Hasundutan Regency, stunting is still relatively common. Stunting is important to handle because it concerns the quality of human resources. Stunting, apart from being a risk of hampering physical growth and susceptibility to disease, also causes barriers to cognitive development which will affect the level of intelligence and productivity of children in the future. Stunting can be caused by various factors, including low nutritional intake in the first 1,000 days of life, from the fetus to a two-year-old baby. Apart from that, poor sanitation facilities, lack of access to clean water, and lack of environmental cleanliness are also causes of stunting. Poor hygiene conditions mean that the body has to fight extra hard against sources of disease, thus hampering the absorption of nutrients. Basically, stunting can be prevented from an early age. Of course, this can be done by increasing the family's insight or knowledge, especially mothers, regarding stunting prevention. By looking at the problems of these partners, the Community Partnership program aims to provide knowledge and information to the community so they can prevent and overcome the problem of stunting. The results achieved in this activity, namely, participants have knowledge about: the definition of stunting and its characteristics, the causes of stunting, the impacts of stunting, how to prevent and overcome stunting
 

Tujuan penelitian ini adalah untuk memahami kedudukan rekomendasi Camat dalam proses pengisian perangkat desa dan reposisi rekomendasi Camat dalam proses pengisian perangkat desa. Pengangkatan perangkat desa merupakan salah satu dari kewenangan kepala desa, akan tetapi, adanya persyaratan rekomendasi yang dikeluarkan oleh camat membuat kewenangan kepala desa seolah dibatasi, selain itu tidak adanya aturan yang jelas terkait rekomendasi tersebut, bisa menimbulkan ketidak pastian hukum . Urgensi dalam artikel ini untuk mengembalikan kedudukan rekmendasi Camat dalam sudut pandang tujuan dari regulasi hukum yang seharusnya.Metode penelitian ini adalah yuridis normatif yaitu pendekatan terhadap kajian permasalahan hukum dari aspek peraturan hukum yang berlaku. Kebaruan penelitian ini terletak pada reposisi rekomendasi camat sebagai pengawasan dan kontrol dalam setiap tahapan pengisian perangkat desa. Hasil penelitian ini adalah Camat sebagai perangkat daerah mempunyai tugas untuk membina dan mengawasi kegiatan desa sebagaimana diatur dalam PP NO 18 Tahun 2016 tentang Perangkat Daerah, yang mempunyai peran penting terkait proses pengangkatan perangkat desa. Berdasarkan aturan yang ada kedudukan rekomendasi camat dalam proses pengangkatan perangkat desa merupakan mutlak harus ada karena merupakan peraturan yang diperintahkan oleh undang-undang dan di bentuk berdasarkan kewenangan. Namun legalitas aturan-aturan tersebut belum ada penjelasan yang pasti terkait rekomendasi Camat tersebut, sehingga aturan-aturan tersebut ada celah untuk menimbulkan ketidak pastian hukum. Maka reposisi kewenangan Camat mengenai rekomendasi tersebut adalah bahwa rekomendasi Camat tersebut adalah bersifat pengawasan dan kontrol maka harus diperjelas kembali jangan sampai mendistorsi kewenangan kepala desa

Understanding tax accounting which is based on tax regulation (Pph 21) will influence taxpayer awareness. The purpose of this research is to provide a general overview of research related to tax accounting for taxpayers based on PPH article 21. The methodology used in this research is a literature review study using 20 articles that discuss the topic of tax accounting for taxpayer compliance. based on PPh article 21 which was carried out in the period 2015 – 2023 with empirical and academic studies. The results of this research can be concluded that understanding tax accounting in financial management is very necessary because agency financial reporting can have a good effect on the effectiveness of company financial management. Understanding accounting in preparing financial reports is very important to pay attention to. By understanding accounting in preparing reports, effective financial management reports will be created, where in preparing these reports, presenting the agency's financial reports properly and correctly will influence taxpayer compliance.
 

In this research, we will present a culinary dish in the form of "Fried Rice" which is so well known that it can be used as a teaching material for foreign students in the United States, especially at Yale University. The method used in this research is qualitative research. This method is used to describe students' responses after trying traditional culinary delights, namely fried rice. The BIPA teaching materials created can be adapted to students' ability to speak Indonesian. In the first lesson, the teacher can provide teaching materials using simple language, language that is easy for students to understand. After students can use simple Indonesian, then students will be given teaching materials in a rather complicated language and then teaching materials in a more complex language. In the research "Nasi Goreng" is an excellent choice because of its popularity in Indonesia, as well as the diversity of ways of making it which can reflect Indonesia's diverse culture.