The research that has developed so far, the use of virtual laboratories in learning is only widely used for exact science groups such as mathematics, physics or chemistry, while in non-exact science groups it has not been widely done. Therefore, the purpose of this study is to determine the effectiveness of the use of virtual accounting laboratories on student learning outcomes in taxation courses which are non-exact science groups. This type of research is Quasi Experimental research using Nonequivalent Control Group Design. The results of the study showed that the post-test scores in classes that used virtual accounting laboratories increased higher when compared to classes that did not use virtual accounting laboratories. The contribution that is an important finding in this study is the use of virtual accounting laboratories for taxation courses which are non-exact science fields has been proven to be able to improve student learning outcomes.

This study aims to analyze the relationship between physical activity patterns and mood changes in adolescents using an objective measurement approach. This cross-sectional study involved 50 adolescent participants. Physical activity was measured using the ActiGraph GT3X accelerometer, while mood changes were assessed using the Brunel Mood Scale (BRUMS). Data were analyzed using Spearman’s correlation test with a significance level of p < 0.05. Findings indicate that participants spent most of their time engaged in sedentary behavior (M = 1194.42 minutes/day, SD = 42.543), while moderate-to-vigorous physical activity (MVPA) levels were relatively low (M = 47.06 minutes/day, SD = 17.873). Negative mood states were more dominant than positive ones, with the highest scores recorded for tension (M = 65.22, SD = 12.255) and anger (M = 63.06, SD = 10.033). Correlation analysis revealed no significant relationship between total MVPA and mood (r = -0.021, p = 0.886). However, sedentary behavior showed a significant negative correlation with moderate physical activity (r = -0.626, p < 0.01) and total MVPA (r = -0.635, p < 0.01), indicating that higher sedentary time was associated with lower levels of physical activity in adolescents. This study found no significant relationship between physical activity and mood changes in adolescents. The low levels of MVPA and high sedentary behavior may contribute to the dominance of negative mood states. Further longitudinal studies are needed to explore other factors that may influence adolescent emotional well-being.

Literacy and numeracy programs play a crucial role in improving education quality, especially at the elementary school level. This study aims to optimize literacy and numeracy programs through a structured mentoring approach at SDN Grujugan Larangan, Larangan Luar Village, Larangan Subdistrict, Pamekasan Regency. The research method used is action research with qualitative and quantitative approaches. The qualitative approach is used to understand teachers' and students' perceptions of the mentoring program, while the quantitative approach is applied to measure the improvement in students' literacy and numeracy skills after participating in the program. The results indicate that structured mentoring significantly enhances students' literacy and numeracy skills, as evidenced by the increased average scores in reading, writing, and arithmetic. Furthermore, active teacher involvement in the mentoring process contributes to the program's success. Thus, implementing a structured mentoring program can be an effective model to improve the quality of primary education in rural areas.

Di era digital saat ini, Usaha Mikro, Kecil Dan Menengah (UMKM) semakin banyak menggunakan teknologi chatbot seperti ChatGPT untuk berinteraksi dengan pelanggan. Namun, mengekstraksi wawasan yang bermakna dari sejumlah besar data yang dihasilkan oleh interaksi ini masih merupakan sebuah tantangan.  Penelitian ini mengusulkan pendekatan untuk meningkatkan analisis data penggunaan ChatGPT oleh UMKM menggunakan kombinasi K-Means clustering dan Independent Component Analysis ( (ICA) untuk pengurangan dimensi.  Pendekatan ini bertujuan untuk menemukan pola dan cluster tersembunyi dalam data dengan mereduksi ruang fitur menggunakan ICA dan kemudian menggunakan K-Means clustering.  Selain itu, penelitian ini mempertimbangkan kombinasi metode Elbow untuk mengoptimalkan pemilihan jumlah cluster yang optimal. Melalui eksperimen dan evaluasi, ditunjukkan efektivitas metode yang diusulkan, sehingga memberikan UMKM alat yang ampuh untuk mendapatkan wawasan berharga dari data penggunaan ChatGPT. Penelitian ini menggunakan data dari 50 UMKM di Kabupaten Kudus . Hasil evaluasi kinerja K-means menunjukkan untuk data yang relatif kecil, penggunaan ICA kurang mempengaruhi kinerja K-Means. Skenario uji coba data dengan ICA menunjukkan skor silhouette yang lebih rendah, yaitu 0.19 dan 0.18 untuk masing-masing data pelatihan dan pengujian, sedangkan skenario uji coba data tanpa ICA menunjukkan skor silhouette yang lebih tinggi, yaitu 0.30 dan 0.23.
 
Kata kunci: K-Means clustering, metode Elbow, ICA, ChatGPT, UMKM

Brain-computer interface (BCI) technology allows a person to learn to control external actuators by means of arbitrary modification of their own EEG directly from the brain without involving nerves and muscles in this process, allowing to control external technical systems directly by brain signals. In the last two decades, BCI technology has been rapidly developing: its areas of application are expanding, new types of sensors for recording brain signals are being proposed, the quality of their recognition is improving, and methods for training subjects to control BCI are being perfected. At the beginning, the main goal of BCI development was to replace or restore motor functions of a person suffering from neuromuscular disorders. Currently, the tasks of BCI development have significantly expanded, increasingly capturing various spheres of life of a healthy person.

Phishing is a fraudulent activity wherein an attacker impersonates a trusted individual or organization to acquire sensitive information from an online user. Phishing websites have become a major cyber-security issue in the contemporary digital landscape. As online activities expand in e-commerce, banking, and social media, the hazards presented by these fraudulent websites have intensified. Deep learning-based Natural Language Processing (NLP) approaches offer an effective solution for detecting phishing URLs. However, deploying large models like BERT or RoBERTa for real-time detection poses computational challenges. This study proposes BERTPHIURL, a Teacher-Student Learning framework that leverages RoBERTa as the Teacher model and DistilRoBERTa as the Student model to improve phishing detection efficiency while reducing computational overhead. By applying knowledge distillation, the Student model learns from the Teacher, preserving high detection accuracy with significantly lower resource consumption. The proposed approach effectively captures contextual relevance and local features in malicious URL detection tasks. The experiments were conducted on a dataset exceeding 50,000 URLs to evaluate performance. Results indicate that BERTPHIURL achieves a 94.22% accuracy, outperforming existing phishing detection methods while maintaining efficiency suitable for real-time applications.

Non-Fungible Tokens (NFTs) present significant opportunities for the creative industry in digitizing and monetizing artistic works. However, a major challenge arises in copyright protection, particularly in Indonesia, which has yet to establish specific regulations addressing NFTs within its intellectual property (IP) law framework. Currently, legal protection relies on Law No. 28 of 2014 on Copyright, which does not fully accommodate the characteristics of blockchain technology. This study aims to analyze copyright protection in Indonesia's NFT ecosystem, compare it with regulatory frameworks in the United States and the European Union, and provide policy recommendations that are more adaptive to the advancement of digital technology. The research adopts a normative juridical approach, incorporating comparative legal analysis and empirical studies through interviews with 15 key stakeholders, including digital artists and legal practitioners. The findings indicate that 78% of respondents perceive Indonesia’s current regulatory framework as ineffective in protecting NFT copyrights, whereas regulatory developments in the United States and the European Union have successfully reduced NFT copyright disputes by 40% over the past five years. Additionally, an analysis of 30 NFT-related disputes on OpenSea and Rarible reveals that 65% of cases involve copyright claims that cannot be effectively resolved through national legal mechanisms. This study recommends implementing a takedown notice mechanism, integrating smart contracts for creator royalties, and strengthening digital arbitration frameworks within Indonesia’s legal system. With clearer regulations, Indonesia’s NFT ecosystem is expected to develop with stronger legal protections for digital content creators

This research aims to increase knowledge and skills in the futsal sports training program at SMA Negeri 3 Sentani. The PkM activity involved 20 participants with a focus on increasing understanding and skills in the quality of futsal game techniques and tactics. The methods used include explaining theoretical understanding, applying theory, as well as direct practice sessions to improve participants' understanding and skills. The results of the activity showed that 3 people or 15% of participants had a good understanding of the pretest, while 17 people or 85% of participants had limited understanding. After participating in the program, the posttest results showed a significant improvement where 18 people or 90% gained good understanding, while only 2 people or 10% still needed additional understanding. The implication of this activity is that it is hoped that teachers who take part in the training will gain increased competence in designing and implementing futsal training programs, so that they can develop students more effectively, improve school achievement, and enrich PJOK learning methods

The method used in this research is a quantitative method and primary data sources. Meanwhile, to analyze the data obtained, instrument tests, classical assumption tests and hypothesis tests were used with the help of SPSS 24. Based on the results of the analysis, it can be concluded that the Work Environment variable has a partial effect on Employee Work Productivity. The statistical calculation results of the T test show that Tcount is 15.211, meanwhile the Ttable value = 2.04, so Tcount > Ttable and the significance value is 0.000 < 0.05. The results of this analysis accept the first hypothesis. This finding also strengthens the respondents' answers which show that every statement related to the work environment was responded to with good answers. PT Biringkassi Raya in carrying out its main tasks and functions always strives to improve its capabilities to achieve its planned goals. The work environment is the entire work facilities and infrastructure around employees who are doing work which can affect the work itself. Basically, the work environment is everything that is around workers and can influence them in carrying out their duties.

The CRISPR-Cas9 technique is a contemporary technology that has transformed the process of genetic modification, allowing scientists to target genomes in living organisms with precision and simplicity. Numerous practical applications of significant importance, including the introduction of new genes into living cells, are facilitated by the CRISPR-Cas9 system's advanced level of gene targeting, precision, and simplicity of use. An enigmatic process involving repeated DNA sequences in E. coli initiated the emergence of this CRISPR-Cas9 mechanism. After observing this phenomenon in bacteria, scientists initiated an investigation into its function. It was noted that E. coli employs it as a self-defence mechanism against bacteriophage attacks and plasmids. CRISPR-Cas9, a novel method for genetic modification, was created as a result of this investigation. This system has been re-engineered by scientists to be more broadly applicable, allowing for the modification of the genetic code of virtually any organism, surpassing the scope of self-defence. The CRISPR-Cas9 system-based gene editing mechanisms have the potential to produce substantial results that were previously difficult to achieve. Nevertheless, the question of genetic modification through the application of this technology prompts debates and demands for the resolution of the ethical, social, and legal issues that are associated with its application. The potential applications of the CRISPR-Cas9 system are seemingly boundless.