Jual Beli Tanah Milik Debitur Berdasarkan Kuasa Menjual Sebagai Bentuk Eksekusi Pelunasan Utang (Analisis Putusan Nomor 247/PDT/2024/PT SMR) = Sale and Purchase of Debtor-Owned Land Based on Power of Attorney Sale as a Form of Debt Settlement Execution (An Analysis of Court Decision Number 247/PDT/2024/PT SMR)