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Islamic philanthropy management plays an important role in managing zakat, infaq, alms and waqf funds in a structured and accountable manner. The aim is to achieve social justice and equal distribution of welfare, help the poor, support social development, and strengthen the Islamic brotherhood. The basic principles of Islamic philanthropy management include sincerity, justice, target accuracy, efficiency and accountability. In its implementation, professional philanthropic institutions are established, effective fund collection systems, use of information technology, development of human resources, and development of innovative philanthropy programs. With effective management of Islamic philanthropy, it is hoped that it can create a just, prosperous and noble society.

This study aims to examine the role of accounting information systems (AIS) as a mediating variable in the relationship between business strategy, specifically differentiation strategy, and the performance of Micro, Small, and Medium Enterprises (MSMEs). This study was conducted in Surakarta using a questionnaire survey method of 122 MSME actors from various types of businesses. The results of the analysis using PLS-SEM show that business strategy has a significant positive effect on MSME performance both directly and through the mediation of AIS, business strategy has a positive effect on AIS and AIS have a positive effect on performance. It has been demonstrated that AIS plays a significant role in assisting business strategy to attain a competitive edge and improved performance. This research provides practical implications for MSMEs to optimize business strategy and AIS implementation as a management tool that supports competitiveness as well as recommendations for policy makers to support the adoption of information technology in the MSME sector. The findings also extend the literature on the relationship between business strategy, AIS, and MSME performance, especially in the context of developing countries.

This paper introduces a real-time air quality monitoring system based on the Internet of Things (IoT) integrated with advanced data analytics. The system uses low-cost sensors to gather data on air pollutants, which are then processed using cloud computing and visualized through a web application. Field tests conducted in urban and suburban areas demonstrate the system’s effectiveness in providing accurate, real-time air quality information, enabling timely responses to pollution events.  

Primkopal Naval Academy operates in the field of trade or the provision of goods and services and requires an effective inventory control system. Effective inventory control ensures that the cooperative has sufficient stock to meet the needs of its members without experiencing excess or shortage of inventory that can negatively impact the cooperative's operations and finances. Nevertheless, implementing an effective inventory control system in the cooperative is not without challenges. Factors such as demand uncertainty, price fluctuations, resource limitations, and the ability of cooperative members to adapt to technological changes can pose obstacles to optimal inventory control implementation. Therefore, the cooperative needs to develop a comprehensive strategy and involve all relevant parties to ensure that inventory management runs smoothly and provides maximum benefits for the cooperative and its members. The aim of this research is to provide suggestions to the leadership of the Naval Academy to control and limit the goods that enter and exit Primkopal AAL. The research method uses a qualitative approach to understand the existing problems by approaching the research subjects through interviews with related sources and observations to solve the problems. The research results indicate that the inventory control system at Primkopal AAL is already functioning well, but it still needs to be optimized. Things that can be done include using a time-ordering system, organizing items in the warehouse according to their type, and creating stock cards for inventory.

This research aims to investigate the accounting information system employed by the company in the procurement of raw materials. Additionally, the study evaluates the implementation of internal controls by PT Tri Sukses Prima in its raw material procurement system located in Manguharjo District, Kota Madiun. The research employs a comparative descriptive analysis method with a quali-tative approach, and data is collected through field studies using an Internal Control Questionnaire (ICQ) as an analytical tool. The findings reveal that the internal control system for raw material procurement is largely in line with the internal control elements outlined by Mulyadi (2018). While PT Tri Sukses Prima effectively applies many of these control elements, there are still some areas needing improvement, such as overlapping job functions in the warehouse. Furthermore, based on the ICQ assessment, the internal control system for raw material procurement at PT Tri Sukses Prima is highly effective, with a score of 77.3%.  Interpretation of these results shows that PT Tri Sukses Prima's commitment to strengthening its internal control has produced positive results. The effectiveness of implementing the Champion method not only increases operational efficiency but also ensures integrity and ac-countability in every raw material purchasing transaction.  

An automatic water level controller mechanism in a water tank is needed to maintain the availability of water supply. One way is to create a control system that uses an ultrasonic sensor as a detector of the water level that is fed back to the water tank filling pump. To minimize fluctuations in sensor readings, a mechanism is needed to minimize the occurrence of water ripples. To provide easy information to users on site, a monitoring system in the form of an LED indicator is also added that informs the condition of the water level in the water tank. Therefore, in this study, a tool will be created that can automatically control and monitor the water level based on Arduino Uno which uses an ultrasonic sensor and LED indicator with a wave ripple holder

The role of letters within an organization is crucial, thus requiring effective management. Management of these letters must be swift, accurate, and precise according to the established correspondence procedures. One form of letter management for organizations, including the Naval Academy of the Indonesian Armed Forces, involves handling both incoming and outgoing mail. However, there are still aspects of letter management that have not been optimally implemented, such as unregistered archive arrangement, rendering it ineffective. To address these issues, the author developed an application program, namely Microsoft Access, with the aim of enhancing the archiving system at the Naval Academy of the Indonesian Armed Forces. This research focuses on designing a Microsoft Access application based on Windows, utilizing a literature review method to support data collection conducted at the Naval Academy campus. The research results indicate that: 1) The letter archiving system is stored in file format or ZIP extensions, which have good data compression standards to minimize human errors in archiving. 2) Computer-based letter archiving systems can facilitate the search for incoming and outgoing mail data, providing more accurate and timely information. 3) Computer-based letter archiving systems can streamline the process of processing incoming and outgoing mail data, archiving, and report generation. 4) Letter security is enhanced by using advanced Master Document Passwords.  

The aim of this research is to determine the effect of AI technology on students' academic abilities and cheating behavior. The research method used is systematic reviews from literature sources searched using the Google Scholar search engine. Several questions as research questions in this study are: 1) what is the effect of using AI technology on students' academic abilities?; 2) how is student cheating behavior linked to the use of AI technology? From the results of the literature review, it is known that the use of AI technology can improve students' academic abilities by making it easier to access information. However, there is an increase in the potential for cheating by students with AI technology in the form of students tending to avoid writing assignments because they rely on AI to do their writing assignments. It is recommended that policy makers in the education sector be able to regulate regulations on the use of AI for students to ensure that AI technology is utilized as well as possible without any misuse that leads to cheating or cheating.

Doctors have a legal responsibility to ensure that patient medical records are complete and accurate. A legal analysis of the doctor's responsibility for the completeness of patient medical records in order to fulfill patient rights in hospitals is an important study to ensure that patient rights are fulfilled in accordance with the standards set by applicable laws and regulations. A comprehensive analysis of the doctor's responsibility and the importance of complete medical records is expected to create a better health care system that respects and fulfills patient rights optimally. This study uses a normative legal method. The conclusions of this study are: 1) The doctor's legal responsibility for fulfilling the patient's right to obtain complete Medical Records as a form of the patient's right to information in health services. This right is protected and regulated in a number of legal regulations. Fulfillment of the method of obtaining the contents of Medical Records to patients must also pay attention to and follow the procedures as stipulated in the laws and regulations. 2) The legal consequences of the doctor's legal responsibility if they violate the fulfillment of the patient's right to complete Medical Records, including: 1) criminal sanctions, namely imprisonment for a maximum of 1 (one) year and a maximum fine of Rp. 50,000,000.00 (fifty million rupiah) (Article 79 point b of the Medical Practice Law Law No. 29 of 2004), 2) civil sanctions in the form of compensation by the Hospital or the doctor to the patient (Article 1365 of the Civil Code) and 3) administrative sanctions in the form of written warnings and/or recommendations for revocation or revocation of accreditation status. (Minister of Health Regulation 24 of 2022 concerning Medical Records).

MSMEs have an important role in the village economy. They create jobs, contribute to infrastructure development and increase employment income. MSMEs are also able to take advantage of local potential, such as natural resources and cultural wisdom, to develop products that are relevant to the needs of the local community. MSMEs play a role in distributing development results. Digital transformation is a global phenomenon that refers to a massive shift from analog to digital systems and processes. This is a fundamental change spurred by the rapid development of information and communication technology. Bulak Village is a village located in Kendal Regency, Central Java. This village has the potential of MSMEs that can be developed through the sustainability of the digital era. However, many Bulak residents still do not understand how to use technology as a facilitator of their business. It is necessary to socialize about digital transformation for MSMEs owner in Bulak village so that MSMEs become wider in marketing their products. The Method are The method used in this socialization activity is an offline seminar method involving various elements Starting from academics, thematic village activists, MSMEs actors in the village and the community common. The seminar participants who attended were very enthusiastic in listening to the material presented by the speakers. After delivering the material, some participantsgave questions that were still confused regarding the use of digital platforms to the speakers. This activity was held by a team of students from Walisogo State University's real work lecture.  

Technology and information in the digital era is developing very rapidly, especially in the field of information systems. Along with advances in technology we can alleviate an existing problem. Given the rapid development of information systems in recent years, it can encourage human activity to seek information. One of the technological developments marked by the existence of the internet is providing services. The forms of services provided by the internet are useful and beneficial for human life, from data access, advertising, communication, actual information, and one of them is a digital library or can be called E-Library. A library is a collection or collection of all kinds of books, archives and papers. A library management system that is still manual requires the role of technology. So we need E-library technology to implement a library management system to facilitate library management. researchers are encouraged to study the E-library by using the K-Means Clustering method to solve E-Library problems.

This article reviews the differences and relationships between political power and authority from a government system perspective. Political power includes the ability to influence the behavior of others, while political authority relates to the rights or authority granted by law or the constitution. The method used is data collection (library study) with the aim of collecting conceptual information and data from various sources such as journals, books, previous research, as well as various previously published scientific articles. This article reveals how political power and authority have an important interconnected relationship in political decision making. The results provide a deeper understanding of how these two concepts influence the dynamics of government systems.

In running a business in the service sector, it is necessary to have media that can be used to introduce their business in the mass media. One of the mass media that is suitable in this era is the website. The website that will be designed will contain testimonials, services offered and articles that can help users. In offering services through the website, because the services of making melon gardens are still common in the community. So that the existence of this website can create new jobs and can make it easier for service users. The method used in making this information system is to use a prototype model, where the flow and stages used include identifying users and developing prototypes. The results of this study are in the form of an information system in the form of a website that offers services for making melon gardens.

Abstract. One technology that is widely used today is ChatGPT, a chatbot that utilizes AI in its operation. One of the impacts that needs to be considered is the decline in student interest in reading. Students reading interest may decrease due to the convenience offered by ChatGPT through services that use natural human language. The purpose of this study is to determine and analyze the effect of using ChatGPT on students' reading interest as well as identify other factors that may affect reading interest. This study investigates the effect of using AI ChatGPT on reading interest by involving respondents through filling out a Google Form questionnaire, that is Information Systems students at ITS. The results showed that there was no significant effect of using ChatGPT on the reading interest of ITS Information Systems students. The proposed recommendations include increasing student awareness of the importance of reading accredited literature, books, and scientific articles in the era of digital development. In conclusion, this study provides an in-depth insight into the influence of AI Chat GPT respondents regarding the reading interest of ITS Information Systems students.   Keywords: Artificial Intelligences (AI), Chat GPT, Reading Interest.   Abstrak. Salah satu teknologi yang marak digunakan saat ini adalah ChatGPT, sebuah chatbot yang memanfaatkan AI dalam operasinya. Salah satu dampak yang perlu diperhatikan adalah penurunan minat baca mahasiswa. Minat baca mahasiswa dapat menurun karena kemudahan yang ditawarkan oleh ChatGPT melalui servis yang menggunakan bahasa alami manusia. Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruh penggunaan ChatGPT terhadap minat baca mahasiswa serta mengidentifikasi faktor lain yang dapat mempengaruhi minat baca. Studi ini menyelidiki pengaruh penggunaan AI ChatGPT terhadap minat baca dengan melibatkan responden melalui pengisian kuesioner Google Form yaitu mahasiswa Sistem Informasi di ITS. Hasil penelitian menunjukkan bahwa tidak ada pengaruh yang signifikan dari penggunaan ChatGPT terhadap minat baca mahasiswa Sistem Informasi ITS. Rekomendasi yang diajukan mencakup peningkatan kesadaran mahasiswa akan pentingnya membaca literatur terakreditasi, buku, serta artikel ilmiah di era perkembangan digital. Kesimpulannya, penelitian ini memberikan wawasan mendalam mengenai pengaruh AI Chat GPT responden terkait minat baca mahasiswa Sistem Informasi ITS. Kata kunci: Artificial Intelligences (AI), Chat GPT, Minat Baca.  

Interactive teaching materials are learning materials that are presented in an interactive form between students and technological systems such as software, applications or websites. Interactive teaching materials are different from conventional teaching materials which are only printed materials or audio-visual materials because they have the ability to interact with students and can be accessed online or offline. The aim of creating interactive educational materials is to improve the quality of the teaching and learning process to be more effective and efficient. Interactive educational materials can help educators manage learning, increase student engagement, and improve learning outcomes. Apart from that, interactive educational materials can also help students increase learning motivation, increase access to information, and improve their ability to communicate with educators. The benefits of using interactive teaching materials for educators are improved classroom management, increased student engagement, and improved learning outcomes. For students, interactive educational materials can improve critical thinking skills and increase the ability to adapt to technological changes. The use of interactive educational materials can also improve communication with educators and increase access to broader and specific information. Interactive teaching materials have great potential in improving the quality of the teaching and learning process and increasing students' abilities in many aspects. Therefore, interactive teaching materials must be an integral part of an effective and efficient learning strategy.

Cats are one of the beloved animals that require care and development. As beloved animals, cats have their own charm thanks to their different body shapes, eyes and fur colors. Cats whose pedigrees are officially registered as purebred cats. Cats, in Latin Felis silvestris catus, are a type of carnivore. The word cat usually means a domesticated cat but can also refer to large cats such as lions, tigers and leopards. Cats have been mixed with human life for at least 6000 years BC, since cat skeletons were discovered on the island of Cyprus (Arquitectura et al., 2015).  One of the diseases that often appears in cats is feline lower urinary tract disease (FLUTD), also known as feline urological syndrome (FUS), which is a health problem that often occurs in cats, especially male cats. This health problem attacks the cat's bladder and urethra. Urethral disorders are caused by the structure of the male cat's urethra, which is tube-shaped and has a narrow section, which often causes obstruction of urine from the bladder (VU) to the outside of the body. FLUTD includes several diseases that occur in the cat's urinary tract (Indonesia, 2022).  Knowledge about diseases in cats is one of the problems. Many owners do not realize that their cats are suffering from diseases that can cause death. The cause of the cat's death occurred due to the keeper's lack of knowledge regarding the disease and symptoms the cat was experiencing. Apart from that, the problem is that there are so few doctors available that they are difficult to find, and the information obtained is only in accordance with the condition of the cat when it goes to the vet. If you see other symptoms, like it or not, you have to consult the veterinarian again and it will take additional time and money. This problem can be solved with an expert system that can diagnose the disease suffered by the cat based on the selected symptoms.

The purpose of this research is to determine the application of the inventory accounting information system in supporting the production process at the manufacturing company PT. Pan Pacific Jakarta Semarang Branch and problems in its implementation. The research location is at PT. Pan Pacific Jakarta Semarang Branch. Analysis tools use data reduction, presenting data, and verifying conclusions. The results of the research obtained information namely PT. PAN Pacific Jakarta Semarang Branch has successfully implemented control of incoming goods through recording using a system, enabling evaluation of goods inventory. Using the Provider Inventory System with output in Excel format makes it easier to present and document data in the form of soft files and hard files. Before data is entered, incoming and outgoing goods are recorded as an initial report. The FIFO system assessment runs smoothly, as evidenced by the storage of incoming and outgoing goods data, as well as reports reflecting transaction results. Even though PT. PAN Pacific Jakarta Semarang Branch has carried out the inventory function in accordance with accounting theory, the documentation and procedures used are not fully appropriate. The use of only delivery letters as documents and the incompatibility of procedures with accounting theory indicate room for improvement in the implementation of inventory accounting information systems.      

Indomaret, Indonesia's largest mini market, uses a management information system (SIM) for its sales. When it comes to utilizing SIM, Indomaret employs a variety of methods, including the acquisition of business and personnel in the ritel sector. The process of using the operational Indomaret SIM and implementing it for business purposes is an important aspect. Because of this, the purpose of this article is to investigate a variety of SIM Indomaret features. In order to address a variety of Indomaret functions, including inventories, logistics, SDM, keuangan, and penjualan management, the SIM was developed with the help of a large and persistent Estonian market. The SIM Indomaret system includes hardware such as a hard drive, a memory stick, a database, and software such as a computer and a telephone.

Management Information Systems (MIS) are an integral part of modern enterprise operations. This article discusses the application of SIM in improving company efficiency. This research uses a qualitative approach to analyze how SIM can optimize management processes, decision making, and operational control. The results show that effective implementation of SIM can help companies to increase productivity, reduce operational costs, and improve customer satisfaction. In addition, this article also discusses the challenges and barriers that may be faced in SIM implementation as well as strategies to overcome them.

This study aims to review previous research information because the idea of the implementation of tax amnesty in Indonesia is still developing and serves as a basis for scientific development and can provide ideas on new topics in the future. This study used a systematic literature review (SLR), and 37 SINTA-accredited articles were evaluated. The number of publications related to tax amnesty is constantly changing from 2018 to 2024. The most common research method is qualitative research, and several articles published from 2018 to 2024 will be systematically analyzed. In contrast, tax revenues are significantly affected by Tax Amnesty measures. This is in accordance with the purpose of Tax Amnesty, which is to increase tax revenue, which among other things will be used to finance development. Overall, research on the implementation of tax amnesty in Indonesia has been quite good, but it needs to be improved due to the lack of researchers, lack of knowledge about taxes, and limited discussion topics.