This study aims to describe the implementation of free acupuncture treatment as a form of community service carried out through collaboration between the Student Executive Board (DEMA) of the Islamic Economics College (STIES) and the Islamic Business Management Study Program in Trayeman Village. This free treatment is held to provide alternative health services to the underprivileged community, while introducing acupuncture as a non-medical treatment therapy that can help overcome various health complaints. The method used in this activity is direct treatment in the field by involving students and lecturers as medical personnel and companions. The results of the implementation of this treatment show an increase in public awareness of alternative medicine, as well as active community participation in the activity. The collaboration between DEMA STIES and the Islamic Business Management Study Program has also been proven to have a positive impact in terms of managing structured and well-coordinated community service activities. This activity is expected to be a model of community service that can be implemented more widely in various regions.

Ethnomathematics as a study bridges mathematics with local cultural contexts, including traditional architecture. Istana Maimun, a cultural heritage of the Malay people, holds a wealth of geometric elements that reflect local wisdom and cultural values. This research aims to explore the geometric aspects of Istana Maimun's architectural design through an ethnomathematical approach. The study identifies patterns of symmetry, proportions, and geometric functions applied in architectural elements such as ornaments, spatial layouts, and building structures. The analysis reveals that the geometry in Istana Maimun's architecture not only serves an aesthetic purpose but also carries philosophical meanings closely tied to Malay cultural identity. This research is expected to contribute to the development of ethnomathematics studies and the preservation of local wisdom.
 
 

Improving the quality of Human Resources (HR) is a major challenge in facing global competition. Education as the main means of improving the quality of HR in Indonesia is still faced with the problem of inequality of access and quality between regions. This inequality causes disparities in educational development between urban and remote areas. This study focuses on grouping provinces in Indonesia based on aspects of educational development in 2023, using cluster analysis. Secondary data from the Central Statistics Agency (BPS) is used as the basis for analysis, including variables of average length of schooling, Gross Participation Rate (APK), Pure Participation Rate (APM), number of senior high schools, and community literacy development index. This study uses hierarchical and non-hierarchical cluster analysis methods to group provinces in Indonesia. The results of the hierarchical cluster analysis using the average linkage method show the most optimal cluster with the formation of three clusters. The first cluster consists of 31 provinces, the second cluster consists of 2 provinces, and the third cluster consists of 1 province. Data characteristics show large variations in the number of senior high schools and relative homogeneity in the average length of schooling between provinces.

Permasalahan lingkungan yang semakin kompleks mendorong perlunya pendidikan yang mengintegrasikan teori dan praktik berkelanjutan. Penelitian ini bertujuan untuk membuat kajian pengaruh penerapan sistem akuaponik sebagai media pembelajaran kewirausahaan berkelanjutan pada siswa SMKN 5 Malang. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan populasi siswa SMKN 5 Malang yang mengikuti program akuaponik. Teknik pengumpulan data dilakukan melalui observasi, wawancara, dan dokumentasi. Hasil kegiatan menunjukkan bahwa penerapan akuaponik memberikan dampak positif pada pengembangan keterampilan teknis, kreativitas, dan jiwa kewirausahaan siswa. Siswa mampu menghasilkan produk yang bernilai ekonomis dan memiliki kesadaran yang tinggi terhadap pentingnya kelestarian lingkungan. Disimpulkan bahwa akuaponik merupakan media pembelajaran yang efektif untuk membentuk generasi muda yang inovatif dan mampu berkontribusi dalam pembangunan berkelanjutan. Sebagai rekomendasi, perlu adanya perluasan program akuaponik di sekolah-sekolah lain dan dukungan dari berbagai pihak untuk pengembangan usaha sosial berbasis akuaponik.

Transfer pricing is a policy used when setting the transfer price of a transaction, whether it involves goods, services, intangible assets, or financial transactions, and is often practiced in the industrial world. The practice of transfer pricing can be reflected in aspects of tax planning, bonus mechanisms, the valuation of intangible assets, and tunneling incentives. This study aims to examine whether tax planning, bonus mechanisms, the determination of intangible asset values, and tunneling incentives are variables that influence transfer pricing practices. The population in this study consists of 136 industries, and 80 samples were obtained from manufacturing companies listed on the Indonesia Stock Exchange for the period of 2018-2021. The sample selection was conducted using purposive sampling with the following criteria: 1) manufacturing companies listed on the Indonesia Stock Exchange during the period of 2018-2021, 2) companies that did not incur losses during the observation years, 3) companies that have special relationships in the form of sales transactions with related parties, and 4) companies that record intangible assets. This research uses panel data analysis techniques with the assistance of EViews 9 tools. The research results indicate that tax planning, intangible assets, and tunneling incentives have a significant positive effect on transfer pricing. Meanwhile, the mechanism of bonuses has a negative but insignificant effect on transfer pricing

The This study aims to explore the implementation of online learning of Teaching Skills and Microteaching courses, focusing on three main aspects: preparation, implementation, and evaluation of learning. This study also considers the challenges that arise due to student involvement in the Merdeka Belajar Kampus Merdeka (MBKM) program, which often affects the consistency of their participation in regular learning. This study was conducted using a qualitative descriptive method with a case study design. The results showed that online learning was quite effective in conveying teaching skills theory through digital materials and asynchronous activities. However, teaching practice simulations faced several limitations, such as the difficulty of observing non-verbal elements, classroom management, and spontaneous responses of students during online simulations. Technical constraints, especially unstable internet connections, were also major obstacles in implementing learning. In addition, students involved in MBKM reported difficulties in dividing time between program assignments and regular course preparation, which impacted their participation and engagement.

Witness protection is the cornerstone of an effective criminal justice system. Therefore, it is important to ensure the quality of witness protection law. This study uses normative method to compare witness protection law in Indonesia, Malaysia and Australia. The result shows several similarities and differences in 5 areas namely a) the subject of protection; b) selection process; c) rights and obligations of parties; d) institutional arrangement; and e) criminal sanctions. Each country has its own approach to regulate the witness protection. Indonesia is progressive in terms of giving special rights for 6 different categories of subject of protections. For instance, special right for compensation and restitution for victims of particular crimes. Indonesia also encourage justice collaborator to give evidence by promising leniency, parole or remission. Conversely, Australia explicitly clarify that the witness protection must not be interpreted as rewarding criminals. Unlike Indonesia, Malaysia and Australia grants equal rights for all witness. Despite such differences, these 3 countries have similarity in terms of the imposition of selection process to ensure the protection is prioritized for those who need it the most. The witness protection must be maintained to balance the interest of witness, accuse and the society. The goal is not to give excessive protection for witnesses, but to adjust the protection according to the limitation of resources and financial. Moreover, Indonesia should adopt the disclosure requirement as implemented in Malaysia and Australia to prevent the witness from using the program to circumvent his legal or financial obligations.

This study aims to analyze the linguistic aspects of the lyrics of the song "Asmalibrasi" by Soegi Bornean. Through an analysis of diction, style, sentence structure, and theme, this study attempts to reveal the beauty and depth of meaning contained in the lyrics of the song. The results of the study indicate that the lyrics of the song "Asmalibrasi" are rich in creative and effective use of language, and raise universal themes that are relevant to the socio-cultural context. This study is expected to contribute to the study of Indonesian language and literature, as well as become a reference for musicians, poets, and lyricists in creating higher quality works.

Commuter Line ialah salah satu sektor pelayanan publik dibidang transportasi banyak dipergunakan oleh masyarakat saat ini. Sesuai perkembangan teknologi banyak opini masyarakat terhadap pelayanan Commuter Line beredar secara online, untuk menyampaikan opininya masyarakat menggunakan media sosial seperti Twitter. Media Twitter dapat dijadikan sebagai bahan evaluasi peningkatan kualitas layanan. Twitter memudahkan pelanggan untuk menyampaikan keluhan serta pendapat terkait layanan seperti PT KAI Commuter. Untuk memahami komentar pelanggan, persepsi layanan publik, dan mendapatkan opini baru maka perlu dilakukan analisis sentimen terhadap pelayanan Commuter Line. Analisis sentimen ini bertujuan untuk mengklasifikasikan tweets masyarakat terhadap layanan Commuter Line ke dalam sentimen complain dan not complain dengan menggunakan metode Naive Bayes. Metode ini mempunyai tingkat akurasi paling tinggi dalam pengklasifikasian analisis sentimen. Data yang diunduh dari Twitter menggunakan aplikasi RapidMiner sebanyak 1.010 tweet dan data validasi sebanyak 1.003 tweets. Pada akhir tahap penelitian diperoleh accuracy 78,11%, precision 81,76%, recall 72,51%, dan AUC yang didapat sebesar 0,814.
 
Kata kunci: Analisis sentimen; Commuter Line; Twitter; Naive Bayes

This type of research is qualitative research with a descriptive approach and library research. This research aims to determine parents' efforts to encourage the growth and development of children with dyslexia. The subjects of this research were children suffering from dyslexia with the initials A. Data collection techniques used observation methods in their research, and various sources of reviews of other research articles. The results of this research are that the first step that parents can make is to introduce the letters of the alphabet in an interesting way, such as inviting children to watch educational videos about the alphabet, parents start teaching children to put words together slowly. So that children understand better, parents can start teaching them how to spell words clearly. And parents can also provide emotional support to children so that children are more confident and motivated in reading