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

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.

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.
 

This research aims to determine the position of restorative justice in the criminal justice system in Indonesia and to determine the application of restorative justice in the criminal justice system. This type of research uses empirical legal research, empirical legal research is a legal research method that functions to see the law in real terms and examine how law works in society. The position of restorative justice in the criminal justice system in Indonesia can provide justice that focuses on the needs of the victims, perpetrators of crimes, and also involves community participation, and does not merely fulfill legal provisions or merely impose criminal penalties. In this case, the victim is also involved in the process, while the perpetrator of the crime is also encouraged to take responsibility for his actions, namely by correcting the mistakes he has made. The implementation of restorative justice in the criminal justice system can be seen from various policies and laws and regulations currently in force, but in reality there are inconsistencies between enforcement officials in implementing restorative justice in a case. In fact, many cases ignore restorative justice and result in the criminal being convicted.

Investment is a tool to earn income in the future. With so much uncertainty in generating income, it encourages someone to do something that will benefit themselves in the future. So that those who invest in the right way will feel calm about facing the lives of themselves and their families in the future. For investors, this research involved 54 companies and 11 companies were selected as samples through purposive sampling. The data analysis tools used in this research are classical assumption testing, multiple linear regression analysis, correlation analysis, coefficient of determination analysis, and hypothesis testing. The results of this research indicate that partially the Liquidity, Activity Ratio and Profitability variables have a significant effect on share prices. Leverage has no significant effect on stock prices. Simultaneously, the ratio variables Liquidity, Leverage, Activity and Profitability have a significant influence on Share Prices of 88.2% and the remaining 11.8% is influenced by other variables.

The purpose of the research is to find out the causes of differences in interpretation between the Gorontalo Regency KPU and Bawaslu Gorontalo Regency regarding administrative violations of the 2020 elections in Gorontalo Regency and how the process of resolving administrative violations of the 2020 elections in Gorontalo Regency by the Gorontalo Regency KPU and Bawaslu Gorontalo Regency. This research uses two legal research methods, namely: Normative and empirical legal research to find answers to the differences in interpretation between the KPU and Bawaslu Gorontalo Regency regarding administrative violations of the 2020 Pilkada in Gorontalo Regency. The difference in interpretation between the Regency KPU and Bawaslu Gorontalo Regency regarding administrative violations is caused by overlapping statutory provisions. Where in Law Number 10 Year 201 concerning Pilkada, the two institutions are given the authority to examine and decide administrative violations, then the two institutions in deciding administrative violations have their own guidelines where Bawaslu is guided by Perbawaslu while the KPU itself is guided by KPU Regulations. This certainly does not provide legal certainty for justice seekers in election administration violations and the process of resolving administrative violations in the 2020 Pilkada in Gorontalo Regency, namely through DKPP and Constitutional Court decisions. We do not have to face different decisions between the two institutions because DKPP is an ethical judicial institution while the Constitutional Court is a legal judicial institution. Although there has been a decision from the Constitutional Court, it does not change the DKPP's decision because until now there has been no ethics court to appeal the DKPP's decision.

Purpose: This study explores diabetic retinopathy (DR), a complication of diabetes leading to blindness, emphasizing early diagnostic interventions. Leveraging Macular OCT scan data, it aims to optimize prevention strategies through tree-based ensemble learning.
Methods: Data from RSKM Eye Center Padang (October-December 2022) were categorized into four scenarios based on physician certificates: Negative & non-diagnostic DR versus Positive DR, Negative versus Positive DR, Non-Diagnosis versus Positive DR, and Negative DR versus non-Diagnosis versus Positive DR. The suitability of each scenario for ensemble learning was assessed. Class imbalance was addressed with SMOTE, while potential underfitting in random forest models was investigated. Models (RF, ET, XGBoost, DRF) were compared based on accuracy, precision, recall, and speed.
Results: Tree-based ensemble learning effectively classifies DR, with RF performing exceptionally well (80% recall, 78.15% precision). ET demonstrates superior speed. Scenario III, encompassing positive and undiagnosed DR, emerges as optimal, with the highest recall and precision values. These findings underscore the practical utility of tree-based ensemble learning in DR classification, notably in Scenario III.
Novelty: This research distinguishes itself with its unique approach to validating tree-based ensemble learning for DR classification. This validation was accomplished using Macular OCT data and physician certificates, with ETDRS scores demonstrating promising classification capabilities.