The historical foundation of guidance and counselling (BK) in Indonesia plays an important role in shaping the practice of BK services in various educational institutions, including at SMK Negeri 2 Tasikmalaya. This study uses a descriptive qualitative approach using interview, observation, and documentation methods aimed at examining the historical foundation and implementation of guidance and counselling (BK) services at SMK Negeri 2 Tasikmalaya, with resource person Mr Abdurrahman, one of the BK teachers. Currently, there are seven counselling teachers handling ±2,600 students with a ratio of 1:150. Each counselling teacher is responsible for one area, including mechanical, automotive, building, electrical, electrical, computer and broadcasting engineering. Observations showed that the school's counselling services include basic, responsive and specialisation services. The main challenges include the lack of counselling teachers, low understanding of the duties of counselling teachers by others, and complex student problems such as smoking. The counselling approach emphasises gradual reduction of negative behaviours and increasing students' trust in the counselling teacher through the principle of credit. The findings indicate the importance of increasing the number of counselling teachers to optimally meet students‘ needs and the need to educate school authorities about the duties and functions of counselling and provide a comprehensive overview of the strategic role of counselling in supporting students’ readiness to face academic and non-academic challenges.

This research was carried out for approximately 1 month from 17 January – 05 March 2022. In situ measurements included temperature (Suhu), acidity (pH), and dissolve oxygen (DO). Directly in the Lab. Aquaculture Biotechnology Fakulty of Agriculture University of Muhammadiyah Sukabumi. the test included testing the ex situ water quality at the IPB University Laboratory. Testing ammonia and alkalinity. The results of the above objectives show a comparison of the growth of water quality in the vertiqua system (Vertical Aquaculture), to determine the effectiveness of the vertiqua system in goldfish cultivation on growth, feeding effeciency, and water quality.
 

The relationship between Islam and democracy has been a complex and often debated topic, particularly in Muslim-majority countries. This research aims to explore the compatibility between Islamic principles and democratic values using Indonesia as a case study. As one of the largest Muslim countries in the world, Indonesia offers a unique context in integrating religious teachings with the modern democratic system. Through qualitative methods that included a Google Form-based survey and a literature review of academic articles and journals, this research found that the majority of respondents (70%) believe that democratic values are in line with Islamic teachings, such as justice, deliberation and equality. However, the research also identified a number of challenges that Indonesia faces in harmonizing the two concepts. The main challenges include differences in the interpretation of Islamic law, difficulties in balancing sharia law with secular law, and the issue of political pluralism. In addition, factors such as intolerance, radicalism and identity politics often become obstacles in creating harmony between religious and democratic values. Despite these obstacles, Indonesia has made significant progress through moderation, strengthening civil society, and successfully managing religious and cultural diversity. Local traditions such as deliberation, gotong royong and pluralism provide a strong foundation for building an inclusive democratic system. This approach is not only relevant for the Indonesian context, but can also serve as a model for other Muslim-majority countries seeking to integrate religion and democracy. This research offers a new contribution to the understanding of the dynamics of the relationship between Islam and democracy, and highlights the importance of civil society strengthening, pluralism education, and the adaptation of religious values in the context of modern democracy. With the results obtained, this research is expected to be a reference for other Muslim countries in creating harmonious and sustainable political governance.

The study entitled “Cream Formulation of Methanol Extract of Tapak Kuda (Ipomoea pes-caprae (L.) R. Br.) Leaves) As an anti-inflammatory in male white mice (Mus musculus)” using laboratory experimental methods with posttest control group design, data analysis using SPSS 25.0 with One Way ANOVA test and Duncan test. The percentage of extract yield obtained was 3.12%, phytochemical screening test showed the presence of secondary metabolite compounds alkaloids, terpenoids, flavonoids, saponins, tannins and steroids. Cream preparation of methanol extract of Tapak Kuda leaves at concentrations of 2.5%, 5% and 10% showed anti-inflammatory activity and the maximum dose to reduce edema diameter was 10% concentration with a percentage inhibition of 87.97%. Data analysis with One Way ANOVA test with a significance value ? 0.05 which indicates the presence of anti-inflammatory activity in Ipomoea pes-caprae tread leaf methanol extract cream.

Hydroponic plant cultivation is booming, but stock and sales are hard to predict. Poor prediction can cause farmers to overstock and lose money. This study suggests a framework that uses several machine learning models, including Linear Regression (LR), Random Forest (RF), Decision Tree (DT), and Extreme Gradient Boosting. "Ensemble Learning," which combines these models, should yield more accurate and generalizable results than a single model. This framework is assessed using historical hydroponic plant sales data and related factors like price, weather, and market trends. The model's performance is measured by the difference between predictions and actual values using RMSE and MAE metrics. This framework should improve hydroponic plant stock and sales predictions. Farmers can make better production, inventory, and harvest distribution decisions. Besides reducing financial losses, this reduces food waste and improves food security.

Academic workload is a responsibility in education that must be completed by individuals, while social support is assistance that helps fulfill emotional, physical, and social needs. Academic burnout is the physical, emotional, and mental exhaustion caused by excessive academic pressure over a prolonged period. This study aims to identify the influence of academic workload and social support on burnout among Office Administration Education students at the State University of Jakarta. The analysis results show that academic workload has a significant influence on burnout (coefficient 0.653), while social support is not significant (value 0.125). An R-Square of 83.3% indicates that both variables explain 83.3% of burnout variations, with the remaining influenced by other factors such as economic conditions and intrinsic motivation.

Internet users in the use of information have given rise to two opposite sides, where on the one hand it is easier in terms of access and utilization of information, while on the other hand it causes various kinds of illegal acts, one of which is copyright infringement in the form of film piracy which is currently inserted through illegal streaming sites resulting in losses for the creators of cinematographic works. This of course violates the ITE Law and the Joint Regulation of the Minister of Law and Human Rights and the Minister of Communication and Informatics concerning the Implementation of Content Closure and/or User Access Rights, Copyright Infringement and/or Related Rights in Electronic Systems. This research is a normative juridical research using a legislative and conceptual approach, using legal materials from literature and the internet as a source of legal materials. The results of the study show: (1) The form of legal protection for the creators of cinematographic works in film piracy on illegal streaming sites is reviewed from the ITE Law in a preventive manner regulated in Articles 23-25, Article 25, Article 32 paragraphs (1) and (2) of the ITE Law and has been repressively regulated in Article 48 paragraphs (1) and (2) of the ITE Law and the Joint Regulation of the Minister of Law and Human Rights & the Minister of Communication and Information related to Content Closure. (2) The effectiveness of the legal protection provided by the government to the creators of cinematographic works in the piracy of films on illegal streaming sites provided by the government through the ITE Law and the Joint Regulation of the Minister of Law and Human Rights and the Minister of Communication and Informatics related to site blocking cannot be said to be effective until now because the legal factor itself has not sufficiently accommodated the protection of creators clearly in the event of film piracy on illegal streaming sites.

Starting a business is an easy job and can be done by anyone, the most important thing is strong beliefs and values ??for independent business, a strong will to become an entrepreneur is not enough. Good business development starts from ourselves, even though we face many obstacles in the business world, therefore a strategy is needed in business development so that the business can last a long time. One of the current businesses that is very prospective and has potential is cultivating edible mushrooms, one of which is oyster mushrooms which are well known to the public and are a type that has high efficacy. "Warung Mushroom Mang Yayat" was chosen as the research object for several reasons, that this business has succeeded in surviving and developing amidst intense competition. The aim of this research is to analyze the SWOT strategy and analyze the development strategy of "Warung Mushroom Mang Yayat". SWOT (Strengths, Weakness, Opportunities, and Threats) analysis is a method for developing business strategies. The results of this research indicate that "Warung Mushroom Mang Yayat" can improve service and product quality using SWOT analysis. Despite several existing threats and weaknesses, "Warung Mushroom Mang Yayat" is able to continue to develop to this day.
 

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

Industry clusters, which consist of a group of companies related geographically and sectorally, have become the focus of attention in regional economic and business strategy studies. This study uses an industrial structure analysis approach to understand the strength of competition within an industry cluster. Some of the factors analyzed include the level of industry concentration, new entries, bargaining power of buyers and suppliers, as well as product or service substitution. The data used in this study includes information about the companies that are members of the industrial cluster studied. The research method used includes secondary data collection, such as company financial reports, industry data, and related publications. In addition, interviews with industry stakeholders were also conducted to gain deeper insights into the structure of competitive forces and the factors that influence industrial clusters. The results of the analysis show that the structure of competitive forces in industry clusters can vary depending on the industrial sector studied. This research contributes to our understanding of how the structure of competitive forces and industry clusters can shape a competitive business environment, as well as providing useful insights for the development of effective business strategies within industry clusters.