minuman berpemanis memiliki peminanat dari segala kalangan tanpa mengenal batasan usia. Walaupun banyak peminatnya nyatanya minuman berpemanis membawa dampak negatif bagi kesehatan jiak dikonsumsi secara berlebihan. Salah satu cara untuk mengendalikan konsumsi minuman berpemanis dikalangan masyarkat adalah dengan menerapkan cukai. Maka dari itu dari judul ini peneliti ingin mengangkat 2 rumusan masalah yaitu Perlukah pemungutan cukai atas minuman berpemanis, di Indonesia? Dan Apakah pemungutan cukai minuman berpemanis bisa meningkatkan mutu masyarakat Indonesia? Guna menjawab kedua rumusan masalah tersebut peneliti menggunakan metode penelitian hukum normatif. Dari penelitian ini peneliti menemukan bahwa sangat penting diadakan pengaturan hukum mengenai pemungutan cukai untuk minuman berpemanis dan dengan diadakan pengaturan hukum mengenai  cukai untuk minuman berpemanis tersebut mendorong pula peningkatan mutu masyarakat Indonesia baik dari segi kesehatan maupun pengetahuan dari dampak konsumsi minuman berpemanis yang berlebihan Kata Kunci: Cukai, Pengaturan Hukum, Minuman Berpemanis, Mutu Masyrakat

Tuberkulosis (TB) merupakan jenis penyakit kronis yang disebabkan oleh bakteri Mycobacterium tuberculosis yang dapat menular dari 1 orang ke orang lainnya melalui udara atau yang disebut dengan airbone. Pendeteksian bakteri M.tuberculosis pada citra sputum penderita TB merupakan suatu tantangan dalam menentukan identifikasi untuk dapat membedakan bakteri tersebut dengan background dengan hasil pewarnaan sputum yang cendrung memiliki tingkat warna yang bervariasi, sehingga dapat menurunkan hasil akurasi pendeteksian. Oleh karena itu diperlukan suatu pendekatan yang lebih akurat dalam mendeteksi bakteri TB pada citra BTA. Untuk itu penelitian ini bertujuan melakukan pengolahan citra berupa segmentasi pada citra BTA dengan menerapkan preprocessing ruang warna CIE Lab, menentukan batas ambang yang maksimal dengan Multi Thresholding dan dilakukan segmentasi menggunakan K-Means Clustering. Hasil eksperimen didapatkan bahwa pengaplikasian metode Multi Thresholding dan K-Means memberikan tingkat akurasi sebesar 99.57% pada pendeteksian bakteri TB.
 
Kata kunci: Tubekulosis, Ziehl Neelsen, Multi Thresholding, K-Means.

In the era of globalisation and rapid technological development, developing the competencies of teachers and education staff is key to improving the quality of education. This article discusses various strategies for competency development in education human resource management (HRM), with a focus on teachers and education staff. Adopting an evidence-based approach identifies effective methods for training and professional development, including the utilisation of technology, online courses, and experiential learning. In addition, it explores the critical role of constructive feedback and continuous evaluation in the competency development process. The research underscores the importance of integration between HRM theory and daily educational practice to achieve optimal results. The results of this article are expected to provide practical guidance for educational institutions in designing effective development programmes to improve teacher and staff performance and advance the education system as a whole.

Bullying in the school environment is a problem that has a serious impact on students' emotional, social and academic development. This research aims to analyze efforts to prevent bullying behavior through a collaborative-based Pancasila and Citizenship Education (PPKn) learning approach for students at SMP Negeri 35 Medan. This research uses a qualitative descriptive method with data collection techniques through observation, interviews and documentation. The research subjects were PPKn teachers and students in grades VII and VIII of SMP Negeri 35 Medan. The research results show that collaborative-based Civics learning is effective in increasing students' awareness about the impact of bullying and strengthening positive social relationships between them. Supporting factors for implementing this method include teacher support, student enthusiasm, and school policies, while inhibiting factors include time constraints and students' lack of initial understanding about collaboration. The results of this research show that the collaborative learning approach in Civics is able to create a safe and inclusive learning environment, while preventing bullying behavior. This research recommends further development of collaborative methods involving learning technology to strengthen the results achieved.

Understanding earthquake disaster triage is a crucial component of the nursing curriculum, necessitating enhance educational efforts to improve triage knowledge through innovative learning methods. This study aims to investigate the effect of earthquake disaster triage simulation using tabletop media on the knowledge of nursing students at UNITRI Malang. Utilizing a one-group pretest -posttest design, the research involved all nursing students from the class of 2022 at UNITRI Malang. A sample of 35 students was selected through a simple random sampling technique. Data collection was executed using a structured questionnaire assessing knowledge on earthquake disaster triage, and analysis was performed using the marginal homogeneity test with α significant level of α = 0.05. Findings revealed that a majority of the respondents had poor knowledge of earthquake disaster triage before the tabletop simulation (57.1%), which significantly improved to a good category after the simulation (62.9%). The results indicated a significant effect of tabletop earthquake triage simulation on the knowledge of nursing students, with a p-value of 0.000. The tabletop simulation media can be an effective tool for enhancing knowledge in earthquake disaster triage.

URBN Kopi is one of the mobile coffee brands strategically located in front of the UPN Veteran Jatim campus, making it the main choice for students to enjoy coffee. This study identified three main factors that influence purchasing decisions, namely location, price, and product completeness. This study was conducted using an in-depth interview method with five informants consisting of active students at UPN “Veteran” Jatim. The findings of this study indicate that a strategic location in front of the campus is the main factor that facilitates student access to buy coffee, while affordable prices are an important consideration because they are in accordance with students' budgets. In addition, the completeness of the products offered by URBN Kopi also increases consumer interest in choosing this product. Based on these findings, it can be concluded that the combination of a strategic location and affordable prices play an important role in purchasing decisions, which in turn has the potential to increase consumer loyalty and repurchase interest among students.

Peptic ulcer is a condition where there is a wound or ulcer on the inner lining of the stomach. Gastroesophageal Reflux Disease (GERD) occurs when stomach contents flow back into the esophagus and can damage the mucosal lining of the esophagus. Extension activities carried out at SMA Santo Lukas 1, obtained pre-test results for correct answers of 82.08% and for wrong answers of 17.92%, while the post-test results showed a significant increase after the provision of material, namely for correct answers of 93.33% and wrong answers of 6.67%. This shows that most students understand the information delivered through counseling activities regarding GERD and peptic ulcers.

Digital literacy is an essential skill in the digital era, especially for the younger generation who are starting to actively engage in entrepreneurship through online platforms. However, students' understanding of online ethics and legal frameworks such as the Electronic Information and Transaction Law (UU ITE) is still limited. This community service activity aims to improve the digital literacy of Dian Andalas Padang High School students, with a focus on online ethics in law-based digital business. The methods used include interactive lectures, group discussions, and case simulations to provide a deep and applicative understanding. The results of this activity showed a significant increase in students' understanding of digital literacy and the implementation of the ITE Law. Case discussions and simulations help students identify common violations of the law in online businesses, such as fraud and the spread of false information, and understand how to prevent them. The positive response from students and teachers emphasized the importance of this activity in equipping the younger generation with ethical and law-abiding digital skills, while encouraging schools to integrate law-based digital literacy into the curriculum.

This research was conducted to determine the influence of financial rewards, job market considerations, and the work environment on accounting students' interest in choosing a career as a public accountant. Case study accounting students at the Lampung State Polytechnic. This research uses a quantitative approach method obtained from primary data by distributing questionnaires to respondents. Sampling in this study used probability sampling with a simple random sampling technique and a sample of 90 respondents was obtained using the Slovin formula. The data analysis technique used is Structural Equation Modeling (SEM) using smart-PLS 3.2.9 software. The results of this research show that financial rewards and job market considerations do not influence accounting students' interest in choosing a career as a public accountant. Meanwhile, the work environment has a significant influence on accounting students' interest in choosing a career as a public accountant

Investment encouragement is needed in the tourism sector involving participation from the community, businesses, as well as local and central governments. This collaboration is crucial to ensure a shared commitment to developing the tourism potential with sustainable growth and positive impact. The "Jakarta 101" advertising campaign has produced a video showcasing three unique local tourist destinations in Jakarta, each with its own distinct characteristics, hidden gems, and profound meanings. One of them is a coffee shop that employs individuals with disabilities, adding a unique dimension to its significance. Additionally, Jakarta boasts an educational museum with knowledgeable guides explaining its historical artifacts, along with other educational spots focused on environmental care and recycling, previously plagued by high crime rates. In this advertising campaign, a copywriter is responsible for the pre-production stages, including scriptwriting and formulating interview questions for the speakers. The copywriter plays a pivotal role in designing the advertising communication concept, maintaining brand consistency, and supporting the brand experience in various scenarios. The role of a copywriter increasingly demands digital and technological skills due to the evolving times. This research aims to enhance the skills of copywriters in creating the "Jakarta 101" advertising campaign and provide fresh insights into the role of copywriters in content creation. Copywriting in advertising holds a crucial role, serving as a bridge between potential consumers and the purchasing decision.