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In implementing the enforcement of criminal acts by children who are in conflict with the law, Children's Criminal Justice System Act regulates that children should be kept as far as possible from the judicial process and punishment for deprivation of liberty. Therefore, there are many choices of forms of punishment in the SPPA Law, one of which is conditional punishment. This research aims to see whether conditional sentences for children in conflict with the law have been provided optimally. This research is normative research in which the data is processed using qualitative descriptive methods to answer the existing problem formulation. The results of this research found that the judge had not maximized the application of Law No. 11 of 2012 concerning the juvenile criminal justice system in decision number 84/pid.sus-anak/2020/pn plg. In decision number 84/pid.sus-anak/2020/pn plg, the judge did not impose a conditional sentence even though conditional punishment is one of the main crimes in the SPPA Law and the defendant meets the requirements to receive it.  

With the advancement of technology and computing capabilities of computers, various applications and algorithms that were previously not applicable to portable devices such as laptops and smartphones can now be applied. Artificial intelligence (AI) is one of the increasingly popular techniques that are now a part of everyday life. AI is an umbrella term that refers to the simulation of human intelligence by machines that use big data to perform various tasks. AI has benefited many aspects of human life, including education. However, AI also has significant negative effects. This study aims to study the influence of artificial intelligence on students' critical thinking skills. This study uses qualitative research and literature analysis. However, the study also identified several negative impacts, including reliance on technology, unassured information quality, social isolation, and ethical and privacy concerns. Therefore, a balanced and strategic approach is needed in integrating AI in education to ensure that its benefits can be maximized, while its negative impact is minimized.

This article explores the implementation of learning methods through exercise in the motor development of early childhood. The research is conducted through a literature review to examine how exercise contributes to the development of both gross and fine motor skills in children. Well-designed exercise routines not only enhance physical health but also support cognitive and emotional development. The article identifies various types of exercise suitable for young children, as well as challenges and solutions in its implementation. Findings suggest that a holistic approach and consistent support from educators and parents are crucial for maximizing the benefits of exercise in early childhood education. With the right strategies, exercise can become an integral component in supporting children's growth and development.

Electric vehicles use a power source from electrical energy to be converted into kinetic energy. The electrical energy source is stored in the battery. The battery charging process can be done using power sources from Solar Panels and PLN. Based on the analysis of the measurement results, it can be concluded that (1) recharging the battery using Solar Panels from minimum to maximum conditions takes 4 hours 38 minutes, and (2) recharging the battery using PLN from minimum to maximum conditions takes 2 hours.

In the midst of increasingly complex globalization, organizations must continue to innovate and maximize the potential of existing resources to achieve competitive advantage. Human Resource Management (HRM) plays a strategic role in managing employees as important organizational assets. This research uses a Systematic Literature Review (SLR) approach to review various literatures that discuss the relationship between HRM strategies and achieving competitive advantage. The results of the literature analysis show that effective HRM strategies, including competency-based recruitment, employee development through training and education, fair reward systems, and the use of technology such as Human Resource Information System (HRIS), can improve organizational performance and competitiveness. In addition, transparent performance management and good internal communication are also important supporting factors. Nonetheless, challenges in implementing HRM strategies remain, such as changes in organizational culture and budget constraints, which require an adaptive approach. This research provides insights into how the right HRM strategy can contribute to the achievement of competitive advantage in the face of fast-changing global market dynamics.

A collection of shoes that are not neatly arranged often makes you lazy to tidy up and clean them, whereas the condition of scattered shoes can spoil the view and reduce the durability and functionality of the shoes themselves. On the other hand, plastic waste, especially plastic bottles, is increasing and becoming a serious problem for the environment. In an effort to reduce the impact of pollution and utilize unused items, this study proposes a solution in the form of making a shoe rack from used plastic bottle waste. The use of plastic bottles not only reduces the amount of waste but also provides a practical solution for more organized shoe storage, especially for students who need efficient and environmentally friendly shoe storage space. The method used in this study is (R&D), which aims to develop a shoe rack product and test its effectiveness and feasibility. The test results show that this shoe rack can accommodate 12 pairs of shoes with a maximum strength of 5.5 kg per rack consisting of three levels. The use of 69 plastic bottles for the base and 24 bottles for the walls provides a large enough capacity to store shoes. Based on the test results, this shoe rack not only functions as a place to store shoes, but also as an effort to reduce plastic waste and support environmental sustainability. This product can also be used as an example in learning product design, recycling, and entrepreneurship.

Rokan Hulu Regency in the implementation of swallow cultivation has been regulated in Rokan Hulu Regent Regulation No.4 of 2009 concerning business license management and swallow's nest business license. There are still many swallow nests that are established not in accordance with the provisions in the Rokan Hulu Regent Regulation, have not processed the swallow nest business license. Regent of Rokan Hulu, have not taken care of the license and there are still people who do not know that there is a regulation on swallow nests. do not know that there are rules governing the establishment of swallow nests. swallow's nest. This research aims to evaluate  Regent Regulation number 4 of 2009 concerning business licenses for the management and swallow nest business license in Kunto Darussalam Subdistrict, Rokan Hulu Regency and its inhibiting factors. Rokan Hulu and its inhibiting factors. The theory used is Lester and Stewart (2000). divides policy assessment into four types. The suggested types or models are: a) Process evaluation b) Impact evaluation c) Policy evaluation, evaluation to test relevance d) Meta-evaluation. The results of this study found that there was still no maximum socialization (communication) given to the community. Facilities and infrastructure (facilities) that have not been maximized by utilizing existing websites.

In Indonesia, efforts to maximize tax revenue face obstacles, especially related to the difference in interests between the government and the business world. This difference triggers tax avoidance by taxpayers. The researcher made this scientific article, aiming to examine and analyze the influence of transfer pricing, fixed asset intensity and capital intensity on tax avoidance. This study uses a qualitative descriptive method to study a phenomenon by describing the data obtained from literature studies. Literature studies with 39 journals in the 2019-2024 time frame to ensure relevant and up-to-date information and phenomena related to research topics. The results of this study show that the variables of transfer pricing, fixed asset intensity, and capital intensity have an effect on tax avoidance.

This research analyzes the factors that influence the success of e-commerce applications in increasing sales in the digital era. With the development of technology and changes in consumer behavior, e-commerce has become one of the main platforms for businesses to reach customers more widely. The main factors analyzed include user experience, transaction security, product quality, customer service, digital marketing strategy and innovation. The research results show that the combination of these factors significantly influences purchasing decisions and customer loyalty. Good user experience, guaranteed data security, and effective marketing strategies are proven to increase sales and consumer trust. This study provides important insights for business people in maximizing the potential for implementing e-commerce in the competitive digital era.

The demands of the industrial revolution 5.0, especially in the field of education, require detailed information related to school services that can be accessed by parents and prospective students regardless of location and at any time, in addition to promotions using flyers and banners as in traditional marketing. Unfortunately, not many educational institutions, especially Early Childhood Education Institutions (PAUD), use digital marketing or promotion optimally due to limited knowledge. In fact, digital marketing is more affordable than trying traditional marketing. DINAR Nasyi'ah Tanggul Playgroup as a partner is one of the PAUD institutions that uses traditional marketing and has not maximized digital marketing in providing information about PAUD. This is not only due to cost constraints but also the digital capabilities of PAUD managers who still need to learn. In addition, PAUD managers are also constrained by the lack of marketing management capabilities. The methods used to overcome partner problems include the needs analysis stage, the activity preparation stage, initial assessment, promotion management training, creating digital and non-digital marketing/promotion media, registering PAUD locations on Google Maps, optimizing PAUD social media, and evaluation. The results of this service show an increase in marketing management knowledge, as well as partner digital marketing capabilities. In addition, there is the availability of digital and non-digital promotional media which are assistance products from the community service team.

The demands of the industrial revolution 5.0, especially in the field of education, require detailed information related to school services that can be accessed by parents and prospective students regardless of location and at any time, in addition to promotions using flyers and banners as in traditional marketing. Unfortunately, not many educational institutions, especially Early Childhood Education Institutions (PAUD), use digital marketing or promotion optimally due to limited knowledge. In fact, digital marketing is more affordable than trying traditional marketing. DINAR Nasyi'ah Tanggul Playgroup as a partner is one of the PAUD institutions that uses traditional marketing and has not maximized digital marketing in providing information about PAUD. This is not only due to cost constraints but also the digital capabilities of PAUD managers who still need to learn. In addition, PAUD managers are also constrained by the lack of marketing management capabilities. The methods used to overcome partner problems include the needs analysis stage, the activity preparation stage, initial assessment, promotion management training, creating digital and non-digital marketing/promotion media, registering PAUD locations on Google Maps, optimizing PAUD social media, and evaluation. The results of this service show an increase in marketing management knowledge, as well as partner digital marketing capabilities. In addition, there is the availability of digital and non-digital promotional media which are assistance products from the community service team.

The paper aimed to test the role of cost accounting information in feeding and guiding administrative decision makers in a way that contributes to enhancing the overall performance of the company. As the internal information provided by cost accounting works to clarify the strengths and weaknesses in detail within the company’s organizational structure, allowing management to gain a broader perspective. And more accurate in the areas of improving the company's performance. Cost accounting information has been identified in two categories: planning information and control information, while the company's performance has been identified in terms of productivity, cost reduction control, and profitability. The paper community has been represented by accountants working in a number of Iraqi industrial companies. A questionnaire form was prepared by the researcher to achieve the purpose of collecting the data necessary to measure the research variables, in accordance with the descriptive analytical approach adopted in the current research. The number of questionnaires retrieved and suitable for analysis reached 72 forms. The research reached a number of conclusions, the most important of which is that accounting information Costs enhance the efficiency and effectiveness of companies, which contributes to maximizing the company's performance. Given the stability of this positive effect, it follows that there is a need to increase attention to the quality of cost accounting information and the scope of its production in companies. This information contributes to reaching a more accurate measurement of the cost of the product and thus contributes to determining more competitive prices.

The purpose of this study was to determine the strategy of teacher Pak in implementing modern-based learning at the junior high school level. With a qualitative descriptive research method with a literature study approach or library research. Christian Religious Education (PAK) plays a very important role in shaping the character, nature, and behavior of students, and the most important thing is the growth of their faith. Currently, in the twenty-first century, when internet technology is widely used to process information, this has significant consequences for the world of education, with both positive and negative consequences. Digital learning is an effort to improve the quality of learning and not just utilizing digital tools in the classroom. Therefore, digital learning cannot be a trend to use digital tools but a responsibility to improve the quality of learning. By mastering digital competencies and the availability of facilities that support the implementation of digital-based learning, it can be applied maximally and teachers can pour out their creativity to create a new innovation in learning. The limited devices owned by students as a supporter of the learning process are one of the obstacles in implementing technology in the digital transformation era besides signals that we cannot control because not all students are able and come from families with upper economies who at least have android or laptop facilities.

Seed dormancy is one of the main factors that inhibit the process of germination and plant growth. This study aims to study the effectiveness of using gibberellic acid (GA3) in maintaining the dormancy of rice seeds (Oryza sativa L.) Mekongga variety to increase germination. In this study, Mekongga rice seeds that experienced dormancy were given GA3 treatment with various concentrations. 0.25 ppm, 0.50 ppm, and 0.75 ppm with 24- and 48-hour immersion. The parameters measured include germination percentage, maximum growing potential, dormancy intensity, and sprout length. This research uses a quantitative approach with experimental methods. This study was carried out using a factorial pattern Group Randomized Design (RAK), which consisted of two factors, namely four levels of soaking using three differences in GA3 concentration and one control (aquades) and two levels of seed immersion, namely 24 and 48 hours. The results showed that GA3 treatment in combination concentration treatment had an influence on observation parameters, and there was the best concentration, namely a concentration of 0.25 ppm in 48-hour soaking capable of producing the highest germination of 96.25%, maximum growth potential reaching 98.5% with a dormancy intensity value of 1.5%.

This research aims to analyze the predictor factors that influence taxpayer compliance, which are built within the theory of planned behavior model. The research was conducted on individual taxpayers registered at the Pratama Ruteng Tax Service Office, which is within the working area of the East Nusa Tenggara Regional Office of the Directorate General of Taxes. Data collection was conducted through a survey. Data analysis was performed using regression with the SPSS application. The results indicate that both taxpayer morality and tax justice perception have a positive and significant impact on taxpayer compliance. Conversely, tax complexity has a negative and insignificant effect on taxpayer compliance. These findings imply that taxpayer compliance behavior is greatly determined by the experiences and conditions of the taxpayer, particularly concerning aspects of morality, justice perception, and tax complexity.

Modern  companies  in  the  digital  era  face  challenges  in  maximizing  the  utilization  of  information  systems  (IS)  to  enhance  business  efficiency  and  competitiveness.  PT  Indomarco  Prismatama,  one  of  Indonesia's  largest  retail  companies,  requires  an  integrated  IS  strategic  plan  to  strengthen  business  processes  and  optimize  information  management.  This  study  aims  to  develop  an  IS  strategic  plan  for  PT  Indomarco  Prismatama  using  the  Ward  and  Peppard  method,  which  combines  SWOT  analysis,  PEST  analysis,  Value  Chain  analysis,  and  McFarlan  Strategic  Grid  mapping  to  identify  and  assess  the  company's  IS  needs  and  opportunities.  Through  internal  and  external  environmental  analysis,  it  was  found  that  several  business  areas  require  further  IS  development,  including  inventory  management,  customer  relations,  and  supply  chain  integration.  The  IS  recommendations  provided  in  this  study  are  expected  to  serve  as  a  foundation  for  more  effective  IS  development  that  aligns  with  the  company's  business  strategies,  thereby  supporting  sustainable  growth  and  increased  competitiveness  in  the  retail  market.    

This study aims to analyze the effect of e-wallet usage on the financial management behavior of Pamulang University students, South Tangerang. With the increasing development of technology, e-wallets have become one of the payment instruments widely used by the public, especially the younger generation. This study uses a quantitative approach with a survey method by distributing questionnaires to Pamulang University students. The results of the study indicate that there is a significant relationship between e-wallet usage and students' financial management behavior, especially in terms of budget management, recording expenses, and financial discipline. This study provides recommendations for improving financial literacy among students in order to maximize the benefits of using e-wallets.

This research investigated the biomechanical variables of movement analysis and its essentialcomponents for handball players at the College of Physical Education and Sports Sciences, Al-MustansiriyaUniversity, during a league match and university qualifiers. The data was analyzed using binary logisticregression, a mathematical model that defines the link between a dependent variable, which takes the valueof one when a goal is scored against the opposing team and zero when no goals are scored, and independentfactors.The bird swarm algorithm will be used in this research. It is one of the artificial intelligencealgorithms that rely on the intelligence of living flocks by monitoring their movements, such as birds, bees,cats, chickens, and many other swarm algorithms.The conclusions we reached from this study are as follows: When using logistic regression, we foundonly four explanatory variables that affect the dependent variable. They are detailed as follows: The twoexplanatory variables (The maximum height of the hip and Flight time until leaving the ball) and thedependent variable (shooting) have an inverse relationship and affect it. The two variables (Knee angle at themoment of thrust and The instantaneous speed of the ball) have a positive relationship with aiming and affectit.When we used the Bird Swarm algorithm, we found that all the explanatory variables included in thestudy had a significant effect on the dependent variable. The variables (Knee angle at the moment of thrust,Rising angle, Flight angle, The instantaneous speed of the ball, and the horizontal distance of theperformance) have a positive relationship, with the dependent variable (shooting). In contrast (The maximumheight of the hip and Flight time until leaving the ball) have an inverse relationship with the dependentvariable.Using the logistic model helps sports coaches and researchers to estimate and predict models,especially when the dependent variable takes values ​​(one or zero). In contrast, we noticed that the resultswere more accurate and objective when using the bird swarm algorithm. It further helps academics, thoseinterested in sports, and coaches benefit from these results.

This study aims to find out the role of the Regional Research and Innovation Development Planning Agency in increasing the original regional income of Sikka Regency through collecting regional taxes in Sikka Regency. The problems faced during the last 2 years in the Regional Tax sector, namely targets and realizations from 2022 and 2023, are not significant. This is caused by several things, namely the lack of maximum attention from the planning side to increasing Original Regional Income from the tax sector, decreased awareness of taxpayers, decreased public awareness, lack of coordination, data base that has not been updated. The research method used is a qualitative method. Data collected through interviews and analyzed qualitatively. The results of this research show that BAPPERIDA has three main roles in increasing Original Regional Income through Regional Tax Collection, namely Planning, Coordinating and Evaluation Monitoring.  

Wind Turbine Blades are one of the renewable energy sources that are the main solution to reduce excessive use of conventional fuels. Wind Turbine Blades absorb kinetic energy into mechanical energy which is then converted into electrical energy by the generator. This study uses the National Advisory Committee for Aeronautics (NACA) 1.2 horizontal axis wind turbine blade design with a taper type (having a wide base and a small tip). The initial wind turbine blade data was obtained rotating at a wind speed of 3.5 m/s with a voltage of 5.1 Volts. This blade design was carried out using maximum wind speed data of 9.5 m/s and minimum wind speed data of 3.6 m/s, then current and voltage data were obtained. The results of this study confirm that the design of this wind turbine blade affects the efficiency of converting wind energy into electricity. This taper type wind turbine blade is designed to produce optimal performance in a certain wind speed range.