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Innovation Development (PI) is a program as concrete evidence of the application of knowledge that has been obtained during the lecture period in accordance with the Accounting and Management Study Program. The innovation development process consists of all decisions and activities, and their impacts, that occur from the recognition of a need or a problem, through research, development and commercialization of an innovation, through the diffusion and adoption of ana innovation by users with all consequences. The target of this activity is Micro, Small and Medium Enterprises (MSMes) in Batu Ampar Village. After we conducted interviews with MSMes in Batu Ampar Subdistrict and set targets for the MSMes that we will provide assistance to, namely the development business of Mrs. Nurmawati’s “Disco Bean” MSMEs. Which is located on Jalan LKMD 2 Rt.33 No.37 Batu Ampar Village, North Balikpapan District. The problem faced by MSME players are that they do not have their own innovation or characteristics in packaging development, and there is also a lack of marketing targets and a lack of understanding about social media in this digital era. Apart from that, this business is only done by word of mouth, so that Mrs. Nurmawati’s business is not known to many people

The rapid development of information technology in the current era of globalization cannot be separated from its influence in the world of education. The development of the times requires the world of education to always adjust to technological developments as an increase in the quality of education. One of the many technological applications that are present in the world of education that can be used as learning media in schools is Canva, which is an online design program that provides various kinds of learning media such as presentations, resumes, posters, pamphlets, brochures, graphics, infographics, banners, bookmarks, books, bulletins, and so on. The purpose of this counseling is so that the younger generation can keep up with the times. The training method is carried out in stages, starting from seventh grade to ninth grade. The results of this training can improve students' ability to use the Canva application.

For Social Welfare Students of the Faculty of Social and Political Sciences, University of North Sumatera, Field Work Practice (PKL) 2 is one of the compulsory courses that aims to implement social welfare theories at the mezzo or macro level. Practitioners carry out PKL 2 at Aliansi Sumut Bersatu (ASB). Practitioners carry out mini projects to educate the types of sexual violence according to Law Number 12 of 2022 on the crime of sexual violence with 12 clients. Practitioners carry out social work mini projects at the mezzo intervention level and groupwork intervention methods using the generalized intervention model stages or general stages of social work consisting of engagement and intake contracts, assessment, planning, intervention, termination and evaluation. This mini project activity shows that clients already know the types of sexual violence according to Law Number 12 of 2022.

The purpose of this study was to determine the influence of users and the effectiveness of the Plastic Bottle Waste Compression Tool "Bottlepress" as an innovation in protecting the environment. The method used is a quantitative survey form using the Google Form platform in the form of a questionnaire to obtain a sample. Simple Linear Regression and Correlation methods were used as data analysis of this study.  The results of this study indicate that there is no influence between user convenience on compression tools with a greater significance α> 0.05, namely 0.373 and a regression coefficient of 0.167 units or 16.7% positive value.

The pellet molding machine has high efficiency to make it easier to process animal feed pellets. The pellet processing process requires a series of activities such as grinding, mixing, pelleting and drying. Therefore, research was carried out to identify the effect of convenience on the level of effectiveness of using an animal feed pellet printing machine. The method used in this research is a quantitative method by distributing questionnaires via the Google Form platform. Validity tests, reliability tests and simple regression analysis are used to analyze the data obtained from filling out the questionnaire

This study was conducted to determine the role of women in increasing economic productivity in the family located in Curahmalang Village, Rambipuji District, Jember Regency. The existence of this phenomenon is due to limited access to capital or business funds to develop a business which makes people, especially women in the village, make loans to Bank Mekar. This research method uses qualitative with phenomenological research method. Data collection uses purposive sampling technique. Then, from this technique, two research data are obtained, namely primary data and secondary data. The results showed that there is a role of women in improving the family economy through loans to mekar bank in Curahmalang Village, Rambipuji District, Jember Regency.

Emak Farm and Hydroponics is one of the business branches of the East Java Al-Muslim Foundation headed by Drs. Masyhuda. In 2018, Mr. Artha was entrusted to run the Emak Farm and Hidroponic business by Drs. Masyhuda. In his pioneering journey, Pak Artha met Pak Kenta (Head of Surabaya Vegetable Garden). He collaborated with Surabaya Vegetable Garden as a vegetable supplier before finally deciding to go door to door to customers in the Pondok Chand area. The purpose of establishing the Emak Farm and Hidroponic business is to become a useful garden, become a role model and always learn new science or new innovations about hydroponics. In the process of realizing useful gardens, Emak Farm and Hidroponic assisted the Farmer Groups (Poktan) in helping sales and making markets for the groups. The challenge faced by Emak Farm and Hidroponic today is to increase understanding for groups in terms of packaging and shipping to customers who conform to the standard. Another thing that is a challenge as well as motivation for Emak Farm and Hidroponic is in terms of science in hydroponic farming which continues to develop. In this study, researchers intend to review innovative benefit-oriented marketing strategies carried out by UMKM, Emak Farm and Hydroponics.

Financial reporting is a crucial tool for public companies in aiding internal decision-making regarding the development of business activities. To provide meaningful value, financial statements must be presented and accounted for accurately. According to IFRS and SAK, consolidated financial statements represent the assets, liabilities, equity, revenue, expenses, and cash flows of the parent and subsidiary entities as a single economic entity.Segment reporting, now referred to as operating segments, encompasses components of an entity engaged in business activities, regularly evaluated for resource allocation decision-making and performance assessment. This research focuses on the segment reporting disclosure at PT Unilever Tbk and its subsidiaries. Through the ten percent revenue test, ten percent profit or loss test, and ten percent asset test, it was found that segments related to household, personal care, and food and beverages meet the segment reporting criteria.The results of this analysis provide a deeper understanding of the financial statements of PT Unilever Tbk and its subsidiaries, supporting the conclusion that these segments meet the segment reporting requirements under PSAK No. 5.  

Decision Number 2205 K/Pd/Sus/2022 The Supreme Court again upheld the acquittal decision of Samin Tan as the owner of PT Beneficial Ownershiprneo Lumbung Energi & Metal (PT BLEM). The panel is of the opinion that the giver of gratification cannot be punished because the Corruption Eradication Law is not designed to punish the giver of gratification even though Samin Tan's position as the giver of gratification is the ultimate beneficiary owner of PT BLEM. The research method used in this research is using normative juridical research methods and using literature study techniques to answer the problems in this research. The result of the discussion of the first problem formulation is that Samin Tan cannot be held criminally responsible because the person giving the gratification is not criminalized under the law even though Samin Tan is the ultimate beneficiary owner who has the potential to commit this act because it is in the interests of his company. The result of the discussion on the formulation of the second problem is that the judge's considerations in the decision did not prioritize a sense of justice and expediency because they only prioritized legal certainty which resulted in Samin Tan being able to escape the demands of the public prosecutor.

It is customary in the military world that unit commanders are responsible for the actions taken by their subordinates in carrying out their duties. This also includes violations occurring in war. This research uses a normative juridical research type with library study data collection techniques. The approach used in this research is a statutory approach and a conceptual approach. The result of this research is that not all subordinate mistakes can be included in command responsibility which is also borne by the superior or unit commander. This is because command accountability must at least fulfill several elements which include, the existence of a superior and subordinate relationship, the superior's knowledge of crimes committed by his subordinates, and the existence of failure to act, namely action that fails to be taken to prevent, punish and stop criminal acts committed by his subordinates.

Natural law is everything that exists in accordance with the rules of the universe. This law also proves that there are fundamental demands in human life that are evident in their existence as reasonable beings. Humans should not follow their irrational instincts, but rather considerations of reason and moral sense. In Indonesia, this is regulated in Law No. 5/1960 on the Basic Regulation of Agrarian Principles (UUPA). With the regulation of this Law, the Indonesian people have the legality of land ownership in this case the rights and legal protection for the land owned and used for survival. But currently there is still a lack of socialization of rural communities, especially inland, of the importance of ownership of legal land ownership certificates.

This article aims to examine the principle of French religion being secular, or laïcité. France adopted this principle in 1905. This principle separates religious and state affairs, including state interference in religious worship. This principle also aims to protect the freedom of French people to adhere to or not adhere to religion and prevent religion from entering state institutions, one of which is education. The method used in this research is library research, namely a method of collecting data by understanding and studying theories from various literature related to the research.

The purpose of this research is to analyse the liability of farmers who make defaults on savings and loan agreements at KSP Kopdit Pintu Air Lembor branch. The type of research used by the author is Empirical Legal research, the type of data used in this research is qualitative data. The data used in the research based on the relevance of the source data, namely primary and secondary data. The results of this study are that the reasons for the default of farmers on savings and loan agreements at KSP Kopdit Pintu Air Lembor Branch as follows are reduced rice yields and crop failure. The existence of traditional events such as marriage, death and school parties. Income is divided due to financing the education of their children and financing sick families. Farmers borrow from local businesses and communities. Farmers are members of other cooperatives and make loans. Government programmes to improve irrigation have caused farmers not to plant rice. Liability for default by Farmers on savings and loan agreements, namely continuing to pay principal + interest + dues every month and Farmers can repay loans in the form of as much as the member or Farmer can pay or repay the loan and Farmers continue to pay monthly even though only to cover the interest.

Character education is a system of instilling character values in school members which includes components of knowledge, intelligence or will, and actions to implement these values. Character education is a deliberate effort to build good character based on core virtues that are objectively good for individuals and society. The research method used is a qualitative method involving data collection techniques in the form of observation and interviews. The data collected was then analyzed inductively, namely by identifying patterns, themes and concepts that emerged from the data. The purpose of this literature is to determine teacher strategies and creativity as an effort to improve character education for students. The results of the research show that the improvement efforts made by teachers at RA Maghfirah have been very good, teachers always accustom children to what they have been taught. The strategy used by teacher RA Maghfirah in forming children's character is related to habitual activities. The implication of this research is that it is hoped that teachers can use various models, methods and learning media to increase students' creative thinking.

The people of the Banceuy traditional village, Sanca Village, Ciater District, Subang Regency have a unique tradition of expressing gratitude for natural products, especially rice (Oryza sativa), which has been carried out since the time of their ancestors and is known as the Ngaruwat Bumi ceremony. Ngaruwat Bumi is a traditional ceremony that is routinely held every year at the end of the month of Rayagung. This research aims to analyze ethnobotanical studies on the Ngaruwat Bumi ceremony in the Banceuy Indigenous village community. The research was carried out in three stages, namely literature study, interviews, and data processing and analysis. The data taken is primary data and secondary data. Primary data is data obtained directly in the field through interviews with respondents. Meanwhile, secondary data is data obtained from previously existing research or publications. Sampling used a purposive random sampling method with 15 respondents. The research results showed that six types of plants were used in the Ngaruwat traditional ceremonies carried out by the people of the Banceuy traditional village, namely Oryza sativa, Arenga pinnata, Cocos nucifera, Cordyline fruticosa, Coleus scutellarioides, Justicia gendarussa, and Musa paradisiaca.

This study aims to determine the significant effect of self confidence on students' critical thinking skills. The hypothesis in this study is that there is a significant effect of self-confidence on the ability to think critically mathematically.This type of research is correlational. The population in this study were all VIII grade students as many as 6 classes totaling 188 students. The research sample was taken randomly 30 students. The data in this study are in the form of self confidence questionnaire and mathematical critical thinking skills questions. The data analysis technique uses correlation analysis. The results of this study obtained t_0 = 3.391 and t_table = 1.70 at the real level α = 0.05. This shows that t_0> t_table which means H_(0) is rejected or H_1 is accepted which states that there is a significant effect of self confidence on the critical thinking skills of class VIII students. The effect of self-confidence on mathematical critical thinking ability is a moderate relationship with r_(Xy) = 0.54 and obtained a coefficient of determination of 29.16%

A network is a system in which computing devices are connected to each other and can share data and resources. To establish a connection, these network devices follow certain rules called communication protocols, both through physical and wireless technology. The performance level of a Wi-Fi network, for example inside a building, can be measured by how well users receive the Wi-Fi signal. The goal of this network is to establish timely and precise communication between users and data senders. A successful Internet connection often depends on receiving a strong and consistent signal, while a fluctuating or weak signal is undesirable. A commonly used approach to measure the average Wi-Fi signal level in a building without needing to understand every detail of the building layout is to use Single Slope Modeling (1SM). This model bases its calculations on the distance between the sending and receiving devices, so it can be used to analyze the performance of Wi-Fi networks, as is done in the case of educational institution buildings. Apart from that, in an effort to optimize network performance, a genetic algorithm was also created which was implemented using the PHP language. This algorithm is based on the principles of genetic algorithms to overcome optimization problems that may arise in the context of such networks.

This research aims to improve students' initial reading skills using audio-visual media in class I UPTD SDN 145 Inpres Pampangan. This research is Classroom Action Research, the subject of this research is class 1, totaling 30 students consisting of 18 boys and 12 girls. This research was carried out for 3 weeks. The implementation of this action was carried out during three 3 teaching and learning process meetings and at every third meeting there was a learning evaluation results test. This research was carried out as part of the Teaching Profession Strengthening (P2K) activities which started on September 11 2023 for the 2023/2024 academic year. The results of the research show that during the learning process there is a change in students' attitudes during the learning process in accordance with the results of observations, namely by applying reading skills through audio-visual media assisted by image media, it can increase students' self-confidence to ask both the teacher and their friends about material they don't know. understandable and can increase student attendance, and improve student reading skills with audio-visual media. So, beginning reading skills through audio-visual media are suitable for use in this class. This can be seen from the increase in learning outcomes for class I students at UPTD SDN 145 Inpres Pampangan, after learning initial reading skills through audio-visual media.    

This research aims to improve students' cursive writing skills through guided writing-based student worksheets in class III B at SDN 145 Inpres Pampangan. This research is classroom action research, the subjects of this research were 22 students consisting of 9 men and 13 women. The implementation of this action was carried out for three weeks, where each week one meeting included learning and assessment. The presentation of the first cycle material began on 14 September 2023 and the first cycle test was on 18 September 2023. The presentation of the second cycle material was carried out on 23 October 2023. The results of the study showed that there were 67.1% (15 students) showing good cursive writing skills. pretty good. Then in the second cycle it increased to 96.3%. The contribution of implementing Guided Writing-based LKPD to improving students' writing skills is very significant, meaning it is in the high category. So it can be concluded that the teacher's ability to apply Guided Writing learning media can improve students' writing skills in Indonesian language subjects in class III B UPTD SDN 145 Inpres Pampangan.    

The aim of this research is to study how digital literacy impacts the ability to read and write Indonesian from various literary sources. The ability to access, understand, use and create information through the use of digital technology is known as digital literacy. The ability to read and write in Indonesian is the ability to understand and create texts in that language, both online and offline. This study uses a qualitative method with a literature or literature study design. Data sources for this research come from various articles, books, journals and reports related to the research topic. Content analysis techniques were used to analyze the data. The research results show that digital literacy can increase students' motivation, interest and skills in reading and writing Indonesian texts.