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THE INFLUENCE OF ETHICAL LEADERSHIP ON COMPANY PERFORMANCE (CASE STUDY: AT PTPN I BEFORE MERGER REGIONAL 1 SUPPORT INC )

Based on the research results, the research results show that ethical leadership supports the adoption of positive behavior by employees and overall improves organizational performance. This approach emphasizes the ethical dimension of leadership in the context of management, with a focus on improving leader values, ethical traits and ethical behavior within the organization. Aspects such as Telling, Selling, Participating & Delegating are considered key elements in ethical leadership . The method used is multiple regression analysis, an analysis method used to evaluate the relationship between one dependent variable (bound) with one or more independent variables (free/explanatory). This analysis aims to predict the value of the dependent variable by considering changes in the value of the independent variable. In addition, multiple regression analysis helps in determining the direction of the relationship between the dependent variable and the independent variable, whether the correlation is positive or negative. The regression equation formula for two dependent and independent variables . The tests used are classical assumption tests, hypothesis tests and data quality tests. The sample is determined by taking a representation of the population that is predicted to represent the entire population. The sample in this study were employees at the PT. Perkebunan Nusantara (Persero) I Office Regional I . Determination of samples for employees of PT. Perkebunan Nusantara I (Persero) Regional I was carried out using the Saturated Sampling method . The results of the study showed that X1 telling t count -1.113 < t table 5.409 and significance 0.316 > 0.05 (no effect). X2 selling t count -0.365 < t table 5.409 and significance 0.730 > 0.05 (no effect). X3 participation t count 8.090 > t table 5.409 and significance 0.010 < 0.05 (influential). X4 delegation t count 9.320 > t table 5.409 and significance 0.000 < 0.05 (influential). The results of the simultaneous significance test of the F test are f count 6.076 > f table 5.409 and the prob (F-statistic) is 0.0000 < 0.05. H0 : β1 = β2 = • • • = βk = 0 This means that the independent variable has an overall influence/relationship on the dependent variable

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THE IMPACT OF GREEN ACCOUNTING IMPLEMENTATION ON THE PROFITABILITY OF FOOD AND BEVERAGE INDUSTRY SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2019-2023

The objective of this research was to prove whether using Choral Reading strategy can improve reading comprehension of the eight grade students of SMP Negeri 13 Palu. This research limited the use of Choral Reading strategy in improving students’ reading comprehension, which focuses on literal meaning and descriptive text. This research used quasi-experimental research design involving an Experimental class and a control class. The sample of this research were students of VII B as the experimental class, which consisted of 31 students, and the students of VIII A as the control class, which consisted of 31 students. The data was collected through pre-test and post-test. The result confirmed that the mean score of the experimental class had increased from 44.87 to 73.83. On the other hand, in the control class, it has increased from 48.29 to 62.64. The result of the test was analyzed statistically by applying 0.05 level significance. The researcher found that the value of the t-counted was higher than the t-table (4.59 > 1.67). In the other words, the implementation of choral reading strategy can develop students’ reading comprehension of the eighth-grade students of SMP Negeri 13 Palu. This strategy has a significant impact on the English learning process, especially helping students in reading comprehension to find information about the text and understand the entire meaning of the text, so that students can practice choral reading as their independent reading comprehension strategy in the future

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JURIDICAL ANALYSIS OF DECISION NUMBER 27/PDT. G/2019/PN. TBK AGAINST LAWSUITS FOR UNLAWFUL ACTS ON MEANS OF TRANSPORT CONFISCATED BY THE STATE

Article 109 paragraph (2) of Law Number 17 of 2006 concerning Amendments to Law Number 10 of 1995 concerning Customs regulates that means of transport that are solely used to commit criminal acts can be confiscated for the state. Decision Number 102/Pid.Sus/2019/PN.Tbk stated that the means of transporting the MT Yosoa ship were confiscated for the state and in Decision Number 27/Pdt.G/2019/PN.Tbk, the judge ruled that the Tanjung Balai Karimun District Prosecutor's Office Cq. Public Prosecutor had committed an unlawful act. The purpose of the research is to analyze the judge's consideration of the lawsuit for unlawful acts, and the extent of Decision Number 27/PDT. G/2019/PN. Tbk influences the legal interpretation of unlawful acts, as well as the ownership status of MT YOSOA ships that have been decided to be confiscated by the state. This research is a normative juridical research. Data is collected and then analyzed qualitatively. The results of the research show that the judge's decision has weaknesses in legal considerations which results in legal uncertainty and injustice for the parties. In addition, there are inconsistencies in assessing the evidence of ship ownership and elements of unlawful acts, this decision also shows weaknesses in determining liability, due to the lack of parties involved in the lawsuit. It is recommended that the judge be more careful in considering all aspects of the law and exploring the material truth thoroughly. All interested parties must be involved in the lawsuit so that accountability can be clearly established.

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DEVELOPMENT OF AN INSTRUMENT FOR THE EFFECTIVENESS OF RELIGIOUS CHARACTER EDUCATION PROGRAMS IN OVERCOMING STUDENT MORAL DEGRADATION

This study aims to develop an instrument to assess the effectiveness of a religious character education program in addressing the moral degradation of students. The research employs a development model (research and design) based on primary data collected through a questionnaire consisting of 20 statements aligned with 10 indicators of character education. These indicators include understanding religious values, internalization of values, honesty, responsibility, tolerance, consistency in religious attitudes, social care, discipline in spiritual relationships, and satisfaction with the program. The research instrument uses a rating scale ranging from 1 to 5 and is validated by three education experts from the Faculty of Teacher Training and Education (FKIP). The sample consists of 25 first-semester students from the 2024-2025 academic year, class 1A of the Agribusiness Department, Faculty of Agriculture, Untirta. Data analysis includes content validity testing using Aiken’s V formula and intraclass correlation coefficients (ICC) for reliability testing. Empirical validity testing employs product moment analysis, and reliability testing uses Cronbach's alpha, analyzed using SPSS version 23. The findings reveal that: (1) Based on the content validity test, out of 20 statement items, 16 items demonstrate very high validity, and 4 items show 2 high validity, with an average content validity score of 1.000, interpreted as very high. The reliability test using intraclass correlation coefficients (ICC) yields an average measure of 0.971, indicating excellent instrument reliability. (2) From the empirical test results, out of 20 items, 19 items are valid, and 1 item is invalid, with a Cronbach's alpha value of 0.853 (>0.7), confirming the instrument's reliability. Therefore, the validated questionnaire consisting of 20 items is deemed suitable for measuring the effectiveness of the religious character education program

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SOCIALIZATION OF CLEAN AND HEALTHY LIVING BEHAVIOR (PHBS) EFFORTS TO INCREASE LEARNING ENTHUSIASM IN ELEMENTARY SCHOOL STUDENTS

Clean and healthy community that must be practiced continuously so that it becomes a habitual pattern. Living a clean and healthy lifestyle must be done wherever we are. Moreover, nowadays, children living behavior (PHBS) is an action or activity carried out by a person or are lazy about maintaining cleanliness, for example washing their hands before eating, brushing their teeth before sleeping and so on. Children have more potential to imitate adult behavior, rather than carrying out commands (voices) or instructions from adults. Adults must practice clean and healthy living behavior continuously (consistent) and correctly, both at home and outside the home. That way, children will have a pattern of clean and healthy living behavior that will be practiced throughout their lives. The problem with students at SDN 106168 is that there are still students who snack randomly, throw rubbish out of place, during breaks students play under the hot sun so they sweat and smell like sweat, and they don't wash their hands after playing or doing activities outside the classroom. Thus, we as proponents want to provide socialization activities on the benefits and disadvantages of clean and healthy living behavior efforts. It is hoped that this activity can provide benefits for students in increasing their enthusiasm for learning.

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IMPLEMENTATION OF PRESIDENTIAL REGULATION NUMBER 13 OF 2018 CONCERNING THE APPLICATION OF THE PRINCIPLE OF RECOGNIZING CORPORATION BENEFICIAL OWNERS IN THE FRAMEWORK OF PREVENTION AND ERADICATION OF MONEY LAUNDERING AND TERRORISM FINANCING IN CONNECTION W

Beneficial Owner or beneficial owner in Presidential Decree Number 13 of 2018, explained as holder power and authority the highest one has control full towards the Corporation as a GMS. Based on his rights as regulated​ in Presidential Decree Number 13 of 2018 , Beneficial Owners have​ equal standing​ with Major Shareholders who have shares , rights sound and get profit more of the 25% where has exceeding the ownership limit share holder share main namely at least 20% in the company . Corporations are often used as tool somebody For avoid not quite enough answer disclosure origin treasure riches as well as use assets . Misuse ownership benefit can harm holder share minorities , employees , creditors , and lead to crime businesses that are detrimental to the country, such as act criminal corruption , crime criminal money laundering , crime criminal funding terrorism , and others . The role of notaries in recognize Owner Sorry in Corporations , have obligation For to apply principle recognize Owner Benefits done through identification , verification and monitoring towards the Corporation as user service as regulated​ in Presidential Decree Number 13 of 2018 and Perkumham Number 15 of 2019. However , in reality matter the Not yet can implemented in a way maximum because of its complexity structure ownership in a Corporation and No existence clarity position about Beneficial Owner or beneficial owner in UUPT, apart from That Still many Corporations as user services that are still Not yet cooperative in give information related The Beneficial Owner is the real . Vacancy law related position Beneficial Owner or beneficial owner in a Corporation because Still Not yet there is arrangement legislation that regulates in a way clear and specific .

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CHANGING THE MINDSET OF THE YOUNG GENERATION INTO GREAT ENTREPRENEURS IN THE GLOBAL ERA ( Training Entrepreneurship For Students and Teachers at GENOVA Pasir Vocational School White – Nagawutung – Lembata – NTT)

Becoming a great entrepreneur in the global era is not as easy as flipping the palm of your hand. A successful and happy great entrepreneur is not solely determined by high academic performance, a high IQ, or attending a prestigious school. In fact, GPA, IQ, and attending a top school do not even rank among the top ten factors that guarantee someone will become a great and successful entrepreneur. What truly determines entrepreneurial greatness and success are soft skills. The top 10 soft skills referred to are: Honesty (Being honest with all people) ranked first, followed by Strong Discipline (Being well-disciplined); Sociability (Getting along with people); Support from a Partner (Having a supportive spouse); Hard Work (Working harder than most people); Passion for the Work (Loving my career/business); Leadership (Having strong leadership qualities); Competitive Personality (Having a very competitive spirit/personality); Well-Organized Life (Being very well-organized); and finally, Ability to Sell Ideas (Having an ability to sell my ideas/products). These ten soft skills will become even more meaningful when accompanied by a good heart, positive thinking, wise words, good deeds, good habits, positive culture, and strong character—all of which shape good fortune. Ultimately, good fortune begins with a good heart.

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SYNERGY OF EDUCATION AND PUBLIC POLICY IN REALIZING A GREEN ECONOMY-BASED SOCIETY

Ekonomi hijau merupakan pendekatan strategis untuk menciptakan pertumbuhan ekonomi berkelanjutan dengan tetap memperhatikan keseimbangan lingkungan dan kesejahteraan sosial. Dalam konteks ini, kebijakan publik memegang peranan penting dalam mendorong transisi menuju ekonomi hijau melalui regulasi, insentif fiskal, dan program pembangunan berkelanjutan. Selain itu, pendidikan kewirausahaan hijau menjadi aspek krusial dalam membangun kesadaran dan keterampilan bagi generasi muda untuk mengembangkan usaha yang ramah lingkungan dan berorientasi pada keberlanjutan. Artikel ini mengkaji keterkaitan antara ekonomi hijau, kebijakan publik, dan pendidikan kewirausahaan dalam mewujudkan pembangunan berkelanjutan. Dengan menggunakan pendekatan kualitatif berbasis studi pustaka, penelitian ini mengidentifikasi berbagai kebijakan yang telah diterapkan di berbagai negara, tantangan dalam penerapannya, serta peran pendidikan dalam membentuk pola pikir wirausahawan hijau. Hasil penelitian menunjukkan bahwa perpaduan antara kebijakan adaptif dan pendidikan kewirausahaan berkelanjutan dapat menjadi katalisator dalam mengakselerasi transformasi ekonomi hijau. Selain itu, dukungan dari berbagai pemangku kepentingan, baik pemerintah, lembaga pendidikan, maupun sektor swasta, sangat penting agar kebijakan ekonomi hijau dapat berjalan efektif. Dengan demikian, integrasi kebijakan publik dan pendidikan kewirausahaan hijau menjadi kunci terciptanya ekosistem bisnis yang berkelanjutan dan inklusif di era ekonomi hijau.

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LEGAL ANALYSIS OF THE HOLDERS OF RESPONSIBILITY RIGHTS WHOSE RIGHTS WERE TRANSFERRED BECAUSE THEIR GRANT WAS CANCELLED BY THE BANDA ACEH SYAR’IYAH COURT

Article 6 of Law No. 4 of 1996 gives creditors the right to execute parate against the object of the mortgage. However, in decision No. 0112/Pdt.G/2017/MS-BNA, the Sharia Court annulled the deed of gift. This study aims to analyze the judge's considerations, the legal force of certificates and deeds in bank mortgages, and legal protection for mortgage holders. This study is a normative legal study. Data were collected and then analyzed qualitatively. The results of the study indicate that the judge annulled the gift because it did not meet the legal requirements according to Islamic law and the Compilation of Islamic Law. The decision has implications for the cancellation of all related documents, including the certificate of ownership, the deed of granting mortgage rights, and the credit agreement, so that they no longer have legal force as debt collateral. Legal protection of creditors due to cancellation of grants according to Article 11131 of the Civil Code, even though the collateral guarantee is cancelled, the creditor still has legal protection through general guarantees, namely that all of the debtor's assets can be used as objects of debt fulfillment and the creditor can request seizure of collateral and the application of the principle of good faith of the bank that has acted according to the procedure for granting credit. It is expected that judges will prioritize the principles of justice, proportionality, the principle of good faith, and substantive justice in banking and financing practices in Indonesia.

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