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This service, which has been carried out by real work course (KKN) students, explains the process of making Bio Herbal in Pembuang Hulu II Village, Hanau District, Seruyan Regency. This service aims to provide and foster new enthusiasm for the people of Pembuang Hulu II Village in carrying out entrepreneurial activities or MSMEs by providing training in making Bio Herbal by explaining the steps in marketing activities that can be carried out so that in the future it can become a provision for the community or that already in running their business optimally, apart from that, also to find out how Real Work Lecture (KKN) students have an influence on improving the standard of living and welfare of the people of Pembuang Hulu II Village, Hanau District, Seruyan Regency. The method used by KKN students as the implementing team is to use skills, knowledge and mentoring training methods for training participants who have an interest in continuing to develop the results of the training up to the marketing stage. The impact resulting from training in making Bio Herbal can be a new, sustainable opportunity and can become a characteristic of the Pembuang Hulu II Village community.

Accounting conservatism as a precautionary principle in financial reporting where companies are not in a hurry to recognize, measure assets and profits and immediately recognize losses and debts that have the possibility of occurring. This study aims to determine the effect of tax incentives and growth opportunities on accounting conservatism in manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange for the period 2020 - 2021. The samples in this study were 20 manufacturing companies in the consumption industry sector over a period of 2 years. Data analysis was carried out by descriptive analysis then followed by the classic assumption test in the form of a normality test, multicollinearity test, heteroscedasticity test, autocorrelation test then for hypothesis testing a partial t test was carried out. The result of the partial test t of the tax incentive variable is 0.121 with a significance level of 0.904. Significance value of 0.904 > 0.05 which indicates that tax incentives have no effect on accounting conservatism. The result of the t partial test for the growth opportunity variable is 1.014 with a significance level of 0.317. Significance value 0.317 > 0.05. Based on these results, it can be stated that growth opportunity has no effect on accounting conservatism.

Self-confidence is a character that must be instilled in oneself from an early age, especially in this case for teenagers in the coastal area of Tomini Bay. The coastal area of Tomini Bay has rich natural resource potential and diverse cultural diversity. However, this area often faces various challenges, especially in terms of education and character development of its young generation. Teenagers tend to feel unable to be equal to other teenagers in urban environments. This is because of their low self-confidence. Therefore, starting from this problem, the community service offers a solution by forming a self-confidence character through Public Speaking training for junior high school students in the coastal area of Tomini Bay. Public Speaking training gives students the opportunity to practice speaking in front of many people, be able to respond to feedback constructively, and overcome nervousness or anxiety. A structured and ongoing training program is expected to form a self-confidence character in students. The implementation of this community service activity uses a training method. This community service activity will be carried out at SMP Negeri 3 Satap Bonepantai. This school is one of the schools included in the coastal area of Tomini Bay. It is hoped that with this service, it can be a solution for the low level of student confidence to appear speaking in public in this case through Public Speaking training.

The purpose of this service is to educate the Concept of Waste Bank, Green Economy, and Money Supply to the Community in Medan Belawan District. The special target in this community service is for the workers of the Blessing Waste Bank in Medan Belawan District to know what the Waste Bank, Green Economy, and Money Supply to the Community in Medan Belawan District is, how its application is an opportunity for household income, for example by becoming a new source of income from saving household waste that has been implemented so that they are able to read the economic and environmental problems that occur. The material presented at this community service is: what is a Waste Bank, Green Economy, and Money Supply, how the impact of the Waste Bank on income from household waste. Which can improve household welfare through public knowledge/understanding related to Waste Banks, Green Economy, and Money Supply. From this community service, it shows the results that with the existence of the Waste Bank, the application of the Green Economy concept can be seen from the collection of household waste that is easily collected at the Waste Bank, the community becomes a customer, has savings, withdraws money, then continues to spend consumption from the money which means that there are selling and buying activities in the market because of the money circulating in the community. This affects economic activities in the Medan Belawan District area.

Sumerta Kaja Traditional Village is one of the traditional villages in Bali which has quite large tourism potential. The beauty of traditional Balinese spa culture is one of the main attractions for tourists visiting this area. However, in this traditional village there is a group of PKK women who have limited knowledge and skills to develop independent economic businesses. Therefore, spa training for the Sumerta Kaja Traditional Village youth organization is important in order to improve their economic quality. This village has significant tourism potential, but the youth organizations in this traditional village are still unable to utilize this potential optimally. They have limited knowledge and skills in the spa sector, making it difficult for them to be involved in developing the tourism sector in their traditional villages. Apart from that, youth organizations are also a group that has an important role in the family and society. Through spa training, they can be economically empowered and have the opportunity to earn additional income. This will give them pride and increase their role and self-confidence in society.

The world is experiencing a period of recovery due to the aftermath of the pandemic, several companies have carried out various strategies to ensure performance is going well. Based on financial data listed on the IDX, the growth of the cement industry in Indonesia has the opportunity to grow accompanied by soaring market demand for both private and government infrastructure development. With this research, it is useful to know the calculation of financial performance through financial statement analysis. This research uses non-statistical quantitative methods. The secondary data source is the financial statements of cement subsector BUMN companies using the EVA and MVA methods which can be accessed through the official IDX and company websites. Sampling using purposive sampling method that uses several criteria. The results of the calculation of EVA three companies in 2020 - 2023 in a row are positive, which means that adding value to the company's capital costs results in an income figure above zero in other words there is no minus. While the results of the calculation of two companies in 2022 are negative, which means that they do not add value to the company's capital costs, resulting in income below zero, in other words, minus. The results of the calculation of MVA in all cement sub-sector companies in 2020 - 2023 are positive, which means that adding value to the company's shares results in an income figure above zero, in other words, there is no minus

Bullying in the school environment, especially at the high school level, has become an issue that is increasingly disturbing and urgent to be addressed. Many students who are victims of bullying experience lasting negative impacts, both psychologically and socially. This phenomenon not only affects students' academic lives, but can also result in serious emotional problems, such as depression and anxiety. Therefore, it is important to find effective solutions to prevent bullying behavior in schools. In this research, researchers used interview methods to explore in-depth data about individual experiences, opinions or feelings that are difficult to measure quantitatively. The role of Indonesian language teachers is very strategic. Apart from teaching language and literature, teachers have the opportunity to instill moral values ​​through selected learning materials. Literary works, for example, often contain themes of humanity and social interaction that are relevant to bullying behavior. By integrating Christian values ​​in language learning, teachers can help students understand the importance of empathy and compassion in relationships between people. From the results of research that has been conducted, it is clear that Indonesian language teachers at Marisi Medan Private High School have a crucial role in preventing bullying through instilling Christian values.

This Ecoprint Workshop aims to introduce the ecoprint technique to the Leuweung Tiis RW 01 community as one of the environmentally friendly methods in dyeing fabrics and opening up business opportunities for local communities through the creative economy. Ecoprint uses natural materials such as leaves, flowers, and other plant materials to produce unique motifs and colors. In this workshop, participants are taught how to utilize natural ingredients available in the surrounding environment to create products with high economic value. The results of this activity show that participants not only master the basic ecoprint techniques, but also understand the potential of ecoprint development as a promising business opportunity.

This study aims to examine the latest developments in the application of machine learning, software, applications, and websites in language teaching. With the advancement of technology, language learning is increasingly facilitated by the use of digital tools that utilize artificial intelligence (AI) and machine learning to improve the learning experience in an adaptive and interactive manner. The study reviewed a variety of platforms that use this technology, including key features that support personalization, automated feedback, and student performance assessments. In addition, this study discusses the effectiveness of the technology in supporting independent and formal learning in the classroom, including implementation challenges in various educational settings. It was found that although this technology provides a great opportunity in accelerating language learning, there are some limitations, such as limited access in regions with low digital infrastructure, as well as lack of integration with relevant cultural and social contexts in language learning. This study concludes that machine learning-based technology in language teaching has great potential, but further research is needed to optimize its application in various educational contexts.    

The Merdeka Belajar Kampus Merdeka (MBKM) program provides students the opportunity to study for one semester outside of their major, aiming to develop the soft and hard skills required in the workforce. One key component of this program is internships or practical work, which gives students hands-on experience in the professional world and the chance to build professional networks. This research uses the K-Nearest Neighbor (K-NN) method to predict the impact of MBKM activities on undergraduate students at STMIK Kaputama. Using the RapidMiner application, student data was tested to obtain the accuracy of predicting students' engagement in the MBKM program in the future. The test results show that the K-NN model has an accuracy of 75.34%, indicating that the model is fairly good at predicting the impact of the MBKM program on students.    

The total foreign investment still dominates the overall investment’in Indonesia. The’substantial’amount of’foreign‘investment’in Indonesia represents a significant opportunity to enhance the knowledge and technological utilization capabilities of domestic labor. Improving the quality of domestic labor’is essential for’advancing’the well-being of the’society. This research aims to analyze the provisions regarding technology’transfer in the’Investment Law and the’role of’technology transfer’in enhancing the welfare of domestic labor. This study is of the normative juridical type with a conceptual approach. The research findings indicate that the Investment Law has regulated the obligations of investors, including foreign investors, to transfer technology to domestic labor. Technology transfer’plays a crucial role in’striving for the’welfare’of domestic labor. The’researcher found that the provisions regarding technology transfer in the Investment Law are inconsistent because the obligation to transfer technology is not accompanied by strict sanctions for investors who fail to transfer technology to domestic labor.

This research aims to describe and analyze the role of digital media as a supporter of Church mission services. Digital media is utilized as one of the facilities for church services and digital media is also a challenge for every church. An optimistic attitude is a real attitude that needs to be instilled and carried out by every church as an effort to improve and achieve service goals and quality. Descriptive qualitative method is a research method through literature research used by the author in conducting research. Literature studies are used by the author as a target to provide a sense of awarness and optimism for the progress of media in the world and the church in seeing and making an opportunity not a threat. The results of the discussion and research provide input to a pastor and every congregational leader in a church regarding what things must be improved and improved optimally to utilize digital media that is and continues to develop in supporting church services and spreading the gospel throughout the world.

In opportunity material, students' mathematical problem solving abilities are something that needs to be paid attention to. As a teacher, teachers should use various learning models that can help students improve their mathematical problem solving abilities. This research aims to help improve the mathematical problem solving abilities of class X-6 students at SMA Negeri 9 Surabaya through the Problem Based Learning (PBL) learning model on opportunity material. This research uses the Classroom Action Research (PTK) method which is divided into two cycles where each cycle consists of two meetings. The target subjects in this research were students in class X-6 of SMA Negeri 9 Surabaya, totaling 36 people. Data collection techniques in this research include observation and problem solving ability tests. From the data obtained, analysis was then carried out using descriptive analysis. The results obtained from this research are that students' mathematical problem solving abilities increase. In cycle one, there were 12 students who scored above the KKM (33.3%). Meanwhile, in cycle two, the number of students who scored above the KKM increased to 27 people (75%). Based on these results, the achievements of students who scored above the KKM increased so that students' mathematical problem solving abilities increased by 41.7% from cycle one to cycle two.

Community Service (PkM) activities through socialization of public speaking materials for student council administrators at SMP Negeri 2 Sangatta Utara aims to improve the verbal communication skills and self-confidence of the participants. This training includes the provision of material on basic public speaking techniques, the use of body language, and emotional control, which is carried out through presentations, discussions, and question and answer sessions. The results of this activity showed an increase in understanding and public speaking skills among participants, which was reflected in their enthusiasm in following each stage of the activity. In addition, this socialization also provided an opportunity for participants to hone their leadership skills and communicate effectively in the school environment. Recommendations for future activities include organizing more interactive training with hands-on practice, in order to achieve more optimal results. Thus, this activity is expected to be an inspiration for similar PkM programs in the future, which aim to develop important skills for the younger generation.)

Learning outcomes are a series of skills, knowledge, attitudes and values ​​obtained by students in their thinking process during learning activities. This research aims to improve the learning outcomes of class X-4 students on opportunity material by applying the problem based learning model assisted by wordwall media. To see an increase in learning outcomes, classroom action research was carried out for two cycles using the method of observation and analysis of test results with research instruments in the form of pretest posttest questions in the 2023/2024 academic year. The subjects of this classroom action research were 34 students from class X-4 at SMA Negeri 9 Surabaya. The research results showed a consistent increase in learning outcomes over two cycles in the opportunity material. Before the action was taken there were 18 students who had not reached the KKM and only 16 students had completed it so the percentage of completion was 47.05% with an average learning outcome of 67.76. In the first cycle, the number of students who completed their learning outcomes reaching the KKM increased to 28 with a completion percentage of 82.35% and an average learning outcome of 78.23. In cycle II, the number of students whose learning outcomes achieved the KKM consistently increased so that there were 31 with a completion percentage of 91.17% and an average learning outcome of 89.54.

The first time the pandemic hit, it impacted the unstable economic crisis in various communities in all world countries. In contrast in the healthcare sector companies can survive due to the soaring demand for drug production and health services. Thus providing an opportunity to get high income in the future, and can even provide an opportunity to get high profits. So in the research period span, it has an impact on increasing or decreasing profits with a high difference. This study was conducted to determine the effect of debt-to-equity ratio, net profit margin, total asset turnover, and current ratio on profit growth in healthcare sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The number of companies sampled in this study was 19 companies with data for each of the 4 periods studied with a total of n = 76. This study uses secondary data and this study uses quantitative data types. The analysis method used is multiple linear regression analysis. The results of this study indicate that partially the debt to equity ratio has a negative and significant effect on profit growth, total asset turnover has a positive and significant effect on profit growth, net profit margin and current ratio have a negative and insignificant effect on profit growth.

Training on making soap from used cooking oil in Wonotenggang Village is an initiative to reduce household waste. The village community showed high enthusiasm in participating in this training. In addition to aiming to reduce waste, this training also provides an opportunity for participants to gain new experiences in managing used cooking oil effectively. Through this activity, the community can utilize the information they have obtained and be able to innovate in making soap from used cooking oil.

This research aims to analyze the influence of diamond fraud dimensions and religiosity on the academic fraudulent behavior of accounting students at the Faculty of Economics and Business, Nusa Nipa University, Maumere. This type of research is quantitative research with an associative approach. The sampling technique uses probability sampling, a type of stratified random sampling method, where the sample is determined and determined randomly by dividing the population into several sub-classes and semesters with a sample size of 84 people. The data collection technique used (google form) which was distributed to 84 respondents. Data analysis used multiple linear regression using the Statistical Package for the Social Sciences (SPSS) version 25. The results of this study showed that partially pressure did not have a significant and positive effect on academic cheating behavior. Opportunity does not have a significant and positive effect on academic cheating behavior. Rationalization has a significant and positive effect on academic cheating behavior. Ability does not have a significant and positive effect on academic cheating behavior. Religiousness does not have a significant and negative effect on academic cheating behavior. Simultaneously, the results of this research show that the variables pressure, opportunity, rationalization, ability and religiosity have a significant and positive effect on academic cheating behavior.

The demographic bonus that will occur in Indonesia in 2045 is a challenge as well as an opportunity to immediately prepare competent human resources. The effort to prepare quality human resources is to link and match vocational education with the industrial world through the application of Collaborative Work Based Learning (WBL-K) in internships. The implementation of WBL-K aims to ensure that vocational education has a high level of efficiency and relevance to the needs of the industrial world. The purpose of this study is to determine the validity, practicality, and effectiveness of the application of the WBL-K model in the form of internships to improve the competence of polytechnic students. This research is an experimental research conducted at the Jakarta State Polytechnic. The instruments used in this study are in the form of pre-test and post-test questions. The data analysis used in this study is N-Gain and N-Gain difference test using the t-test to determine the practicality and effectiveness of the WBL-K model. Based on the results of the practicality and effectiveness test of the WBL-K model developed, it can be concluded that from the practicality and effectiveness test in the experimental class, the criteria are obtained that the WBL-K model is quite practical and effective in improving student competence.

Medan Immigration Detention Center (Rudenim) is a technical implementing unit that carries out immigration functions as a temporary shelter for foreigners who are subject to administrative immigration actions in the Nangroh Aceh Darussalam and North Sumatra regions. There are several reasons why foreign nationals are placed in Rudenim, including being in the territory of the Republic of Indonesia without having a valid immigration permit, waiting for the repatriation or expulsion/deportation process, being subject to administrative immigration actions, having completed their sentence and not yet being able to be repatriated or deported. This study aims to determine the history, duties and functions of the Medan Immigration Detention Center and to determine the role of the Medan Immigration Detention Center in fulfilling the Human Rights (HAM) of detainees in the Medan Immigration Detention Center. The research method used is descriptive qualitative and uses a data collection method with a literature review through primary and secondary legal sources. Primary sources such as daily reports made by the Medan Immigration Detention Center, interviews with detainees and employees at the Medan Immigration Detention Center, and observations in the detention room building. As for the secondary sources in this journal, they include related laws and regulations. The results of the study indicate that Rudenim Medan has fulfilled human rights such as the right to worship, receive adequate health services and food, detainees are also given the opportunity to convey complaints, receive visits from family or sponsors, and communicate with representatives of their country. However, there are challenges in the implementation of human rights protection, including the lack of guards at Rudenim Medan and the lack of English language skills of Rudenim Medan officers and the presence of detainees who cannot speak English. Therefore, there needs to be continuous effort from officers at Rudenim Medan, the government and related institutions to strengthen the protection of human rights of detainees at Rudenim Medan.