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This study examines thee regulations governing the post-notification obligation for share acquisitions from the perspective of competition law in Indonesia, as well as efforts to optimise it as an effective supervisory instrument. Indonesia adopts a post-notification system as stipulated in Law No. 5 of 1999 and its implementing regulations, which require business entities to report acquisition transactions to the KPPU after the transaction has taken effect. Although this system provides flexibility for business entities, in practice there are a number of weaknesses, including its reactive nature, low levels of compliance, and limitations in the effectiveness of oversight in preventing anti-competitive effects. This study employs a normative legal method using legislative, conceptual, and comparative approaches, as well as an analysis of KPPU decisions. The research findings indicate that the post-notification system is not yet optimal in maintaining healthy business competition. Therefore, there is a need to strengthen oversight mechanisms, improve business compliance, and update legal policies to be more adaptive, including the possibility of limited integration of pre-notification elements. It is hoped that these optimisations will enhance the effectiveness of acquisition control and prevent monopolistic practices and unhealthy business competition in Indonesia.

Background: Accurate detection of renal cysts on CT urography requires high diagnostic precision, while manual interpretation by radiologists is susceptible to inter-observer variability and potential delays in clinical decision-making. These challenges underscore the need for a reliable automated detection system to support radiological assessment. Objective: This study aims to develop and evaluate the performance of the Neo-ZasAI application based on the YOLOv8 algorithm for the automatic identification of renal cysts. Methods: Employing a Research and Development design using the ADDIE model, the study encompassed needs analysis, model design, software development, system implementation using 200 CT urography images, and diagnostic performance evaluation. Classification results generated by Neo-ZasAI were compared with radiologist readings through confusion matrix analysis and ROC–AUC assessment. Results: The findings indicate that Neo-ZasAI achieved an accuracy of 97,5%, sensitivity of 96%, specificity of 99%, positive predictive value of 98,9%, and negative predictive value of 96,1%. The ROC analysis yielded an AUC of 0.988 (p < 0.001), demonstrating excellent discriminative capability and high concordance with radiologist interpretations as the diagnostic gold standard. Conclusion: These results suggest that Neo-ZasAI is capable of performing rapid, consistent, and accurate renal cyst detection and is thus feasible for implementation as a clinical decision support system in radiology, with potential integration into PACS workflows and further development to enhance model generalizability.

Fine motor development is a fundamental prerequisite for academic readiness and independence in early childhood. Still, currently, challenges such as sedentary behaviour and screen exposure hinder the optimisation of these abilities. This community service program aims to implement a Play-Based Learning model of fine-motor stimulation to improve the physical and academic readiness of children at Tamalate State Kindergarten in Makassar City. The intervention program was conducted over two weeks through three main stimulation zones: Texture Zone (playdough and finger painting), Precision Zone (beading, origami, and cutting), and Manipulative Zone (busy board and puzzles). The target subjects were children in group B with fine-motor impairments, and the study evaluated 20 children using periodic observation checklists. The results showed a significant transformation, with 95% of children (19 out of 20 participants) experiencing an increase in achievement from the Starting to Develop (MB) category to Developing as Expected (BSH) and Developing Very Well (BSB). These findings confirm that a structured intervention through play zones is not only effective in strengthening intrinsic hand muscles and eye-hand coordination but also in building children's resilience and perseverance in learning. The program recommends integrating a micro-curriculum based on stimulation zones into daily learning plans and strengthening partnerships with parents to maintain consistency in children's development.

This study aims to examine the implementation of tax planning for Corporate Income Tax at CV Wira Arya Sejahtera to legally reduce the tax burden in accordance with tax regulations. The approach used is a descriptive qualitative with a case study method. The data analyzed comes from the financial statements and Annual Tax Returns (SPT) of CV Wira Arya Sejahtera in 2023. The results of the analysis show that the implemented tax planning strategy is able to reduce the amount of Taxable Income (PKP), so that the amount of PPh payable can be reduced from Rp 200,119,828 to Rp 182,731,896. Thus, the company succeeded in achieving tax efficiency of Rp 17,387,933. The implementation of tax planning has a positive impact on tax efficiency and helps improve the company's financial condition. This shows that good tax planning can help companies optimize their tax obligations, increase cash flow, and create long-term benefits for the sustainability of their operations.