Community Service Activities to examine countermeasures against mineral and coal mining crimes in the jurisdiction of the Gorontalo Regional Police and the Inhibiting Factors. The activity method is field study, the research method used in the research is empirical with qualitative descriptive data analysis which describes and describes field data and facts. Based on the results of the research, the handling of mineral and coal mining crimes in the jurisdiction of the Gorontalo Regional Police is carried out by carrying out repressive efforts. This activity includes a series of actions aimed at uncovering cases that have occurred, where the stages start with a series of inquiries, inquiries and other coercive measures authorized according to the law. Carrying out preventive efforts, including a series of activities aimed at preventing crimes before they occur, where investigators make arrangements for security, including conducting patrols at locations thought to contain indications of criminal acts. In relation to criminal acts, especially mining, the Gorontalo Regional Police provides guidance and encouragement to the community to actively participate in efforts to prevent and ward off crime, by reporting suspicious incidents; and Carrying out pre-emptive efforts, starting from conducting an analysis of regional conditions and potential vulnerabilities, collaborating with related elements, to anticipate violations or crimes. The inhibiting factors in dealing with mineral and coal mining crimes in the Gorontalo Regional Police are: Legal Content Factor, where the imposition of sanctions does not include the threat of a minimum sentence, thus affecting the police, public prosecutors and judges' decisions to be less strong; Law Enforcement Factor, where officials can be a supporting factor in the implementation of the law, or actually become a protector for the perpetrator; Community Cultural Factors relate to the basic values ??of what is good and what is bad, in order to support the implementation of law, which originates from the community's legal understanding and attitudes or behavior. Facilities and facilities factors, where the police have constraints in terms of the number of competent human resources, thereby maximizing the role of PPNS investigators from other agencies.

Transfer pricing remains a critical issue in international taxation, particularly for multinational corporations (MNCs). This paper assesses the effectiveness of transfer pricing mechanisms in managing intercompany transactions and ensuring compliance with international tax regulations. By reviewing case studies of large MNCs and conducting a cross-country comparison, the research evaluates the impact of transfer pricing rules on corporate profitability, tax avoidance, and the role of accountants in mitigating risks. The findings suggest that while transfer pricing helps MNCs optimize tax liabilities, it also raises ethical and transparency concerns that require stronger regulatory oversight.

This study explores the effectiveness of inquirybased learning (IBL) in enhancing problemsolving skills among high school students in mathematics. The research is based on a case study conducted in a school where IBL methods were incorporated into the curriculum. The findings suggest that students engaged in inquirybased activities showed improved critical thinking and problemsolving abilities compared to traditional teaching methods. This paper discusses the impact of IBL on students' motivation and their ability to approach complex mathematical problems with greater confidence.

Efforts to protect consumers' personal data on e-commerce platforms can be carried out by conducting a Data Protection Impact Assessment. This article discusses the indicators of the execution of Data Protection Impact Assessment by pivoting on the rights of personal data subjects based on Law Number 27 of 2022.  This research uses a library research method by focusing on legal materials so that it can be said to be library based. The results show that Data Protection Impact Assessment is explained in Article 34 paragraph (1) of Law Number 27 of 2022 concerning Personal Data Protection which is then further regulated through Government Regulations as mandated by Article 34 paragraph (3). However, the Government Regulation relating to this matter has not yet been ratified, so it still refers to the mandate of Law Number 27 of 2022. This Data Protection Impact Assessment indicator can refer to Article 16 paragraph (2), Article 34 paragraph (1) and (2), Article 35, Article 20 paragraph (2), and Article 27 of Law Number 27 Year 2022. In terms of Data Protection Impact Assessment indicators as the protection of consumer personal data on e-commerce platforms, it can refer to the mandate that explains the rights of personal data subjects and their limitations in a separate article and the form of personal data processing as mandated by Article 34 paragraph (2) of Law No. 27 of 2022.

Pendampingan masyarakat yang dilakukan oleh komunitas Dechips melalui sosialisasi pembuatan kripik dari pelepah pisang di Desa Sedati, Sidoarjo merupakan suatu kegiatan pemanfaatan limbah pelepah dari pohon pisang yang diolah menjadi sebuah produk makanan ringan yaitu kripik. Kripik pelepah pisang ini dikatakan makanan ringan yang memiliki nilai ekonomi yang tinggi. Dengan mengembangkan produk kripik dari pelepah pisang memunculkan kreativitas dan inovasi karena dapat mengelola limbah pelepah pisang. Bahkan dari produk kripik ini selain mengurangi limbah yang ada, dapat meningkatkan ekonomi masyarakat serta menjadi peluang usaha. Upaya pendampingan ini dilaksanakan bersama dengan komunitas Dechips yakni mahasiswa dari prodi Ilmu Ekonomi dan perwakilan ibu-ibu dari Desa Sedati, Sidoarjo melalui kegiatan sosialisasi dan demonstrasi terkait langkah langkah membuat produk kripik dari pelepah pisang. Metode dalam pendampingan ini ialah menggunakan analisis deskriptif melalui wawancara mendalam dan observasi langsung.Hasil pendampingan ini ialah agar masyarakat memiliki kesadaran bahwa limbah pelepah pisang yang biasanya dibiarkan membusuk ternyata dapat diolah dan bahkan bernilai ekonomis sehingga dapat meningkatkan kualitas SDM dan perekonomian mereka.

Kegiatan ini bertujuan untuk mengimplementasikan model pembelajaran integrative dalam mata Pelajaran PJOK di SD. Kegiatan ini diikuti oleh 28 orang guru dari 11 SD yang ada di kepulauan Kei Maluku Tenggara. Metode yang digunakan dalam kegiatan ini terdiri dari persiapan, pelaksanaan, evaluasi, dan pelaporan. Sedangkan teknik kegiatan dilakukan dengan menyampaikan materi kurikulum merdeka, model pembelajaran integrative, tanya jawab, dan diskusi. Hasil kegiatan menunjukan guru-guru sangat puas, aktif selama kegiatan berlangsung. Kegiatan ini memberikan konstribusi kepada guru-guru dalam memahami dan membuat model pembelajaran integrative sebagai bagian dari kurikulum merdeka belajar. Guru dapat mengembangkan model integrative sesuai dengan karakteristik siswa, tujuan pembelajaran, sarana dan prasarana.

Desa Ngadiwono merupakan desa yang berada di wilayah kecamatan Tosari kabupaten Pasuruan, Jawa Timur. Sebagian besar penduduk di Desa Ngadiwono bermata pencaharian sebagai petani ada juga beberapa yang menjadia pegusaha, guru, dan pegawai negeri sipil. Desa ngadiwono memiliki 4 dusun yaitu Krajan, Ledoksari, Banyumeneng, dan Ketuwun. Tepatnya di di Dusun Krajan ini terkenal dengan potensi pertanian holtikultura yang menghasilkan tanaman seperti kentang, kubis, daun bawang, dan brokoli. Berdasarkan survei yang telah dilaksanakan terdapat sebuah kawasan pertanian yang terbengkalai dan kurang dimanfaatkan dengan baik. Berdasarkan permsalahan tersebut kelompok 67 KKN-PENCERAH Tahun 2024 Desa Ngadiwono berinisiatif untuk merenovasi serta memberikan pelatihan mengenai penanaman Hidroponik untuk meningkatkan pengetahuan dan keterampilan Masyarakat terkait Hidroponik. Agar terlaksananya program ini perlunya partisipasi dari Masyarakat seperti KRPL (Kawasan Rumah Pangan Lestari) yang dikelola oleh Pokdarwis (Kelompok kerja Wisata) dan ibu-ibu PKK. Adapun beberapa perubahan yang sudah dicapai melalui program ini yaitu Kawasan Rumah Pangan Lestari(KRPL) kembali terawat dan bermanfaat bagi Desa Ngadiwono tepatnya di Dusun Krajan.Kata kunci: Pemberdayaan, Masyarakat, KRPL, Hidroponik, Renovasi

This research aims to determine the concept of developing affective assessment instruments in Islamic Religious Education subjects at SD Islam Nusantara, Pekalongan City. Using qualitative research with a literature study approach. Data collection uses documentation techniques, namely by analyzing information regarding the concept of developing affective assessment instruments in Islamic Religious Education subjects. Then the information is analyzed with data obtained from relevant literature sources such as books and journals. The data analysis technique goes through several stages, namely preliminary analysis, data reduction, presenting data and drawing conclusions. The results of this research show that developing an affective assessment instrument in Islamic Religious Education subjects goes through the following steps: determining instrument specifications, writing the instrument, determining the instrument scale, determining the scoring system, reviewing the instrument, assembling the instrument, conducting trials, analyzing the instrument, carrying out measurements, interpret measurement results.
 
 

Intellectual property rights are an implication of the development of international trade, especially in industrial countries. In developing countries, the understanding and protection of intellectual property rights receives less attention, which causes many violations of intellectual property rights and harms creators and inventors. Intellectual property rights have an important role in economic traffic, both regional and international, including investment in a country to spur economic growth of the country and its people. Indonesian society, which is diverse in culture, religion and ethnicity, has very rich creative works, and must take part in the utilization of intellectual property rights. Legal protection and use of copyright are very necessary to become a source of development for the national economy and Indonesian society
This research is aimed at examining the implications of Intellectual Property Rights on economic benefit gains. An owner of Intellectual Property Rights as a creative subject must obtain a guarantee of legal protection on his or her work. The result shows that the form of legal protection of intellectual property rights is that the owner of intellectual property rights in performing his or her rights must be protected by law. The economic rights owned by the owner will gain economic benefits if it is performed. The rights include the rights to use, to produce, to publish, to copy, to import, to export and to grant a license (permit) to another party that is intended to make use of the intellectual property. In a condition of law violation, the Law of Intellectual Property Rights as a preventive effort will give a right to an owner of intellectual property rights to sue on civil, criminal, or administrative law. The sanctions on the law breaker are also already written in each law of intellectual property rights that includes copy right, brand right, patent right, graphic design right, and integrated circuit lay-out right. The reason why an owner does not automatically gain economic benefits from his or her work is because he or she does not use the economic rights that he or she has. Some matters causing it are quite high costs of production, difficult licensing, and hard competition.
The law protection and economic benefits are two essentials of intellectual property rights. An owner of intellectual property rights is a creative subject that should have those two matters.
 

This community service article aims to optimize and revitalize the various tourism potentials of Mojogebang village, especially the potential for community-based tourism to improve the economy of village residents. The efforts made are through formal outreach as well as ongoing direct approaches and guidance to village residents in realizing Mojogebang village as a community-based tourism village. Our findings in the field are that there are several tourism potentials that have not been explored and have not received optimal attention from policy makers, namely the local government. By involving Bumdes and Pokdarwis as well as the private sector and the wider community who are concerned about tourism potential, we are trying to involve active community participation to jointly realize the optimization and revitalization of village potential that has not been explored and touched by community creativity. The result of this community service is the emergence of awareness from all parties about the importance of exploring tourism potential in the village, and realizing it in concrete form regarding various superior village tourism which is able to make Mojogebang village one of the tourist village destinations.