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This study aims to analyze the efficiency of issuing tax invoices and reporting Value Added Tax (VAT) Periodic Tax Returns (SPT Masa PPN) by comparing the DJP Online system and the Coretax Administration System at CV XYZ. The research focuses on comparing the reporting process before and after the use of the Coretax digital system, as well as evaluating its direct impact on the efficiency of VAT reporting for Taxable Entrepreneurs (PKP). A descriptive qualitative method was used, with data collected through observation and documentation. The results show that prior to using Coretax, tax reporting was conducted through two separate applications, e-Faktur and e-SPT, which led to inefficiencies, input errors, and longer processing times. After the implementation of Coretax, the reporting process became more integrated, automated, and time-efficient. The system also supports digital document archiving and offers automatic validation and notifications, thereby reducing the risk of delays and reporting errors. Although technical issues such as internet dependency, system errors, and user adaptation remain, Coretax overall has a positive impact on improving tax administration efficiency and compliance at CV XYZ.

Kadi Pada Village is one of the villages that still manages population data manually, which often causes difficulties in recording, searching, and reporting population data. The manual process is also prone to input errors, data duplication, and lost documents. Therefore, a web-based information system is needed that can help village officials manage population data more effectively and efficiently. This study aims to design and build a web-based population data processing system that can be used by village officials to record, update, and present population data digitally. The methodology used in developing this system is the waterfall method, which includes the stages of needs analysis, system design, implementation, and testing. The technologies used include HTML, CSS, PHP, and MySQL as databases. The result of this design is an information system that has main features such as population data management, family data management (Family Card), recording population mutations (birth, moving, death), and making reports in digital format. With this system, it is hoped that the population administration process in Kadi Village will be faster, more accurate, and more organized.

This study presents a Systematic Literature Review on Artificial Intelligence (AI) and Natural Language Processing (NLP) applications for customer support automation and digital service optimization. The review follows the PRISMA framework to ensure methodological rigor and transparency, focusing on literature published between 2020 and 2025 from the Scopus database. The findings reveal that AI-driven technologies, including Machine Learning, Deep Learning, and Large Language Models, have significantly improved efficiency, response time, and customer satisfaction in customer support and digital service. Common NLP applications include sentiment analysis, ticket classification, and automated response generation. Among these, hybrid and transformer-based models demonstrate superior accuracy and contextual understanding compared to traditional algorithms. However, several challenges persist, including data quality limitations, privacy and security concerns, algorithmic bias, and linguistic ambiguities such as sarcasm and negation. Moreover, issues related to trust and ethical adoption continue to influence user acceptance of AI systems. This review provides a comprehensive synthesis of current methodologies, trends, and research gaps, offering insights for future studies to develop explainable, secure, and human-centered AI systems that enhance the sustainability and transparency of digital customer support services.

This study examines job satisfaction among outsourcing employees in the Pelayanan Teknis Timur (PTT) Division of PDAM Surya Sembada Surabaya, with particular attention to the effects of workload and work environment. PDAM Surya Sembada Surabaya, a company specializing in the processing and distribution of clean water in Surabaya, frequently encounters job dissatisfaction attributed to excessive workload and suboptimal work conditions. A quantitative research design was implemented, utilizing structural equation modeling (SEM) with SmartPLS software for data analysis. Saturated sampling was applied, resulting in a sample of 57 respondents. The findings indicate that increased workload tends to reduce job satisfaction, while improvements in the work environment are associated with higher job satisfaction.

This study addresses the inefficiencies in the manual student payment administration system currently used at SMK Bina Insan Nusantara, which relies on handwritten ledgers and Microsoft Excel spreadsheets, leading to frequent data errors, delayed reporting, and difficulties in retrieving payment records. The research aims to design a web-based information system to streamline the recording, monitoring, and reporting of student payments. A descriptive research approach was employed, with data collected through direct observation, semi-structured interviews with administrative staff, and literature review. System analysis was conducted using the PIECES framework, and system design followed the Unified Modeling Language (UML) methodology. The proposed system features user authentication, student data management, real-time payment input, digital receipt generation, and automated reporting (daily, monthly, and yearly). Black-box testing confirmed that the system functions as intended, validating inputs, processing transactions accurately, and generating reliable outputs. Findings indicate that the web-based system significantly improves data accuracy, operational efficiency, accessibility, and service quality compared to the existing manual process. The implementation of this system enables school administrators to manage payments more effectively, provides students and parents with timely access to payment information, and supports faster, data-driven decision-making by school leadership and the foundation. Future enhancements could include mobile integration and online payment gateways.

Library material processing is an essential activity in library management to support collection organization and facilitate users’ access to information. The Library of the Museum of the History of the Qur’an of North Sumatra possesses a diverse collection of materials, including Islamic books and general books; therefore, a well-planned and systematic collection processing system is required. This internship activity aims to describe the process of processing Islamic and general library materials through cataloging and book labeling activities at the Library of the Museum of the History of the Qur’an of North Sumatra. The method used in this internship was a descriptive qualitative approach, with data collection techniques including observation, documentation, and direct practice in the processing of library materials. The results of the internship indicate that cataloging and book labeling play a significant role in creating organized collections, facilitating information retrieval, and supporting the effectiveness of library services. Thus, processing library materials through cataloging and labeling constitutes a strategic effort to enhance the quality of collection management at the Library of the Museum of the History of the Qur’an of North Sumatra.

Cocoa farming is one of the plantation subsectors that plays a strategic role in Indonesia’s economy, as it contributes to increasing farmers’ income, national exports, and the development of the chocolate processing industry. Indonesia is recognized as one of the world’s largest cocoa producers, with major production areas located in Sulawesi, particularly South Sulawesi, Central Sulawesi, and Southeast Sulawesi. However, the sustainability of cocoa farming still faces various challenges, such as low crop productivity, the use of low-quality seedlings, suboptimal cultivation techniques, and the presence of pests and plant diseases. In addition, limited access to capital and the low level of farmers’ financial management skills also affect the sustainability of cocoa farming. Many farmers do not yet have proper farm financial record-keeping systems, making it difficult to manage production costs, cash flow, and farm capital planning. In this context, financial literacy becomes an important factor that can help farmers manage their farming activities more effectively and sustainably. This study aims to analyze the effect of financial literacy on the sustainability of cocoa farming and farmers’ welfare. The research employs a quantitative approach using a survey method involving 120 cocoa farmers in Sidenreng Rappang Regency (Sidrap), South Sulawesi. Data were collected through questionnaires and interviews and then analyzed using multiple linear regression analysis. The results indicate that financial literacy has a positive and significant effect on farm financial management and the sustainability of agricultural businesses. Farmers with higher levels of financial literacy tend to manage farm capital more effectively, maintain proper financial records, and improve farm productivity. Therefore, improving financial literacy can become

PT Care Spunbond faces significant challenges in managing production status reports due to its reliance on a manual, paper-based recording system. This results in non-real-time data input, slow data processing, and a high risk of data loss or corruption. To address these issues, this study aims to design a user-friendly, web-based dashboard for monitoring and reporting production status. This system is designed to enable fast data input, provide easy access for the Quality department, and provide secure and integrated data storage. The research method used is a descriptive approach with data collection techniques through observation, interviews, and literature studies. After that, a system analysis was conducted using the PIECES framework to identify existing problems, followed by the design of a UML (Unified Modeling Language)-based system. The results show that the proposed system can improve data processing efficiency, improve report accuracy, and ensure better production data security. With the implementation of this system, the company is expected to accelerate data-driven decision-making, increase transparency, and support efforts to continuously improve product quality.

This study aims to analyze in more depth the influence of work-life balance and job stress on employee performance at PT Cipta Wahana Persada Surabaya. The study employed a quantitative method with a survey approach, enabling researchers to obtain objective data based on real-world conditions. The study sample consisted of 38 employees selected through a saturation sampling technique, as the entire population was used as respondents. Data processing was conducted using SPSS version 29.0, with a series of stages including instrument testing, classical assumption testing, multiple linear regression analysis, and hypothesis testing to determine the influence of each variable. The results indicate that work-life balance and job stress simultaneously have a significant effect on employee performance. Partially, work-life balance has been shown to have a positive and significant impact on performance, while job stress also has a significant effect, albeit with a negative effect on productivity. These findings emphasize the importance of maintaining a balance between work and personal life and managing stress effectively to enable employees to perform optimally. Therefore, companies need to pay attention to these two factors to improve organizational performance and productivity.

Denny's house is one of the houses that uses a minimalist architectural concept. The minimalist concept has become a trend in the world of architecture, because of its simple yet effective concept, minimalist design has become one of the most preferred styles by graphic design professionals, architects, and artists (Aliwafa, 2023). The actualization of the Vitruvius architectural concept is based on Vitruvius's theory of Utility (Function Aspect), Firmitas (Strongness and Structure Aspect), and Venustas (Beauty). By comparing Vitruvius's theory with Henry Wotton's Theory, the aim is to actualize the architectural concept in the contemporary design of Denny's house as well as become a case study that can be accepted by the reader's audience. This case study uses descriptive qualitative techniques of data processing that aim to achieve study results on a comprehensive phenomenon. The application of the Vitruvius architectural concept is the focus of discussion in the contemporary design of the facade of Denny's house which becomes a reference for the discussion to examine with an architectural approach. The house becomes the initial locus of discussion by prioritizing the function of beauty, the function of strength or structure, and the function of venustas or beauty. Vitruvius is a theory used to examine the application of design theory by providing a precedent study of Denny's architectural work, which uses a minimalist functionalist theme. This study examines Vitruvius' theory regarding the relevance of design to Denny's home.

This study examines the influence of financial factors on the capital structure of basic chemical manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sample selection method used is purposive sampling, with specific criteria resulting in a sample of 51 companies and a total of 255 data points. After data processing, 80 outliers were identified, reducing the final sample to 175 company data points. This research adopts a quantitative approach, utilizing multiple linear regression analysis with SPSS version 25. The findings reveal that profitability, asset structure, company size, and business risk have a significant impact on capital structure. In contrast, sales growth and dividend policy do not show a significant contribution to capital structure. Based on these findings, it is recommended that companies in the basic chemical manufacturing sector focus on improving profitability, optimizing asset structure, and managing business risks effectively to strengthen their capital structure. Additionally, company size should be considered when making financing decisions. Since sales growth and dividend policy were not significant factors, firms might prioritize internal financial management and risk control over aggressive sales expansion or dividend adjustments when aiming to optimize their capital structure. Future research could explore other potential factors or use alternative methodologies to deepen understanding in this area.

Digital transformation brings significant changes in data processing, including the audit process carried out by auditors in producing quality audit reports. This study shows that auditors are required to be able to adapt to these changes, both in terms of skills and knowledge, in order to implement digital-based audit data processing programs. The data used this study were obtained through the distribution of questionnaires to Public Accounting Firms (KAP) in Yogyakarta. The research method applied was quantitative. The population of this study consisted of all auditore in 17 KAPs in Yogyakarta listed in the IAPI Directory in 2025, and the sample used was 67 respondents. The results indicate that digital transformation has a significant positive effect on audit quality, while auditor competence does not moderate the effect of digital transformation on audit quality.

The selection process for prospective cadets at a maritime college is routinely carried out every year. In the current system, the processing and calculation of prospective cadet scores uses Microsoft Excel tools, but this takes a long time and can lead to errors in the calculation of scores and the recapitulation of selection results. In addition, unintegrated data can lead to data duplication, resulting in inaccurate selection results that can be detrimental to prospective cadets. A fast, precise, and accurate integrated decision support system is needed to support the selection process for prospective cadets. The author conducted a study on the prospective cadet admission system at UNIMAR AMNI Semarang using the Multi-Objective Optimization On The Basis Of Ratio Analysis (MOORA) method to assist in the selection of qualified prospective cadets who meet the established criteria. With this decision support system using the Multi-Objective Optimization On The Basis Of Ratio Analysis (MOORA) method, it can be used to solve the selection problem for prospective cadets because it has a short calculation time, is simple, transparent, and has high flexibility. This system will be built using the Codeigniter Framework and a MySQL database.

This study aims to develop a web-based Virtual Assistant to improve the efficiency of academic information services at SMA Negeri 1 Parittiga. The research was motivated by the delays and inaccuracies in information delivery caused by the manual system still used in the school. The system development was carried out using the Research and Development approach with the Waterfall model, which includes the stages of needs analysis, design, implementation, and evaluation. The main technologies used are Natural Language Processing (NLP) and the Long Short-Term Memory (LSTM) machine learning algorithm, which allow the assistant to understand and respond to user questions in natural language in a contextual way. The system architecture uses Flask as the backend, Vue.js as the frontend, and Laravel for administrative data management. The testing results show that the system has an accuracy level of 88.4% in providing correct answers and a user satisfaction level of 92%, surpassing the target success rate of 80%. These findings prove that integrating NLP and LSTM can enhance the system's ability to understand conversational context and speed up the distribution of academic information. The study concludes that a web-based Virtual Assistant is an effective solution for the digitalization of school information services and has the potential to support the implementation of artificial intelligence technology in secondary education in Indonesia.

This study aims to analyze the institutional effectiveness of Women Farmers Groups (Kelompok Wanita Tani/KWT) in enhancing members’ capacity and their role in agricultural enterprise development in Puulemo Village, Kolaka Regency. A descriptive qualitative approach was employed, with data collected through field observations, in-depth interviews with KWT leaders and members, and a review of relevant secondary data. Data were analyzed inductively through data reduction, data display, and thematic conclusion drawing.The findings indicate that the institutional effectiveness of the KWT is categorized as moderately effective, as reflected in a clear organizational structure, relatively high member participation, and the implementation of various capacity-building activities, including organic fertilizer production, horticultural cultivation, local food processing, and basic marketing practices. These activities have positively contributed to improving members’ knowledge, skills, and economic independence. However, institutional effectiveness has not been fully optimized due to limited post-training assistance, low digital literacy, and inadequate utilization of information technology for business development and product marketing.Furthermore, the KWT plays a strategic role in agricultural enterprise development through production activities, value-added processing, and local-scale marketing, which contribute to increasing household income. This study highlights the importance of strengthening institutional capacity, improving human resources, and optimizing the use of information technology and digital marketing to enhance the sustainability of KWT as a driver of rural women’s economic empowerment and local food security.

Processing coconut into copra is an important strategy to increase value added and farmers’ income in rural areas. However, traditional copra processing businesses often face problems such as price fluctuations, high production costs, and limited understanding of business feasibility analysis. This study aims to analyze the value added and business feasibility of copra processing in Bone Regency, specifically in Tellusiattinge District, Ulo Village. The study was conducted from September to October 2025 using a descriptive method with qualitative and quantitative approaches. The research population consisted of 15 copra processing entrepreneurs, all of whom were selected as respondents using a census technique. Data were collected through interviews, observation, and documentation. Data analysis included production cost analysis, income analysis, value added analysis using the Hayami method, and business feasibility analysis using the Revenue Cost Ratio. The results showed that the average value added from processing coconut into copra was Rp2,100 per kilogram with a value added ratio of 37.5 percent, which falls into the medium category. The average Revenue Cost Ratio of 1.35 indicates that the copra processing business is feasible and profitable to operate. The findings imply that copra processing has the potential to increase farmers’ income and rural economic development, therefore requiring support in improving production efficiency and adopting better processing technologies to enhance value added.

Anxiety disorders are common mental health problems in society, often unrecognized by the sufferer. Identifying the type of anxiety disorder and its influencing factors is crucial for proper treatment. This research aims to apply the K-Nearest Neighbor (K-NN) method in identifying types of anxiety disorders based on influencing factors, focusing on patient data from Sylvani Hospital, Binjai. The K-NN method was chosen because of its ability to classify based on data proximity. This study used medical record data of patients with anxiety disorders, which were processed using MATLAB and Microsoft Excel software. The results show that the K-NN method is effective in identifying types of anxiety disorders, with a high level of accuracy, especially in the identification of Panic Disorder (K05) and Social Anxiety Disorder (K03). The use of MATLAB simplified the identification process by automating results, while data processing in Excel improved classification accuracy. This study concludes that the K-NN method can be an effective alternative in identifying anxiety disorder types based on the factors that influence them. It is recommended for future research to involve more variables and mental health experts for a more comprehensive validation of the results.

Advances in information and communication technology (ICT) have revolutionized various aspects of life, including the education sector. The application of technology in education enables more flexible, interactive, and personalized learning, as well as expanding access for students in various regions, including remote areas. SMK Negeri 2 Binjai is one of the vocational education institutions in Binjai City that is currently facing challenges in the process of determining recipients of educational assistance, particularly the Indonesia Pintar (PIP) Program, which is intended for underprivileged students. Until now, the selection mechanism for PIP recipients has been carried out manually, making it prone to subjectivity, lack of transparency, and limited integrated data. To overcome this problem, a decision support system is needed to help schools determine the recipients of educational assistance objectively and structurally using the Weighted Aggregated Sum Product Assessment (WASPAS) method, which is an effective multi-criteria decision-making technique for processing various assessment criteria to produce the best alternative ranking. The results of the calculation using the WASPAS method produced different preference values (Qi) for each student alternative. The highest score was obtained by Ilyas Ramadhanu with a Qi of 0.6899, followed by Binar Sembiring with a Qi of 0.5963, and Dimas Dwi Andika with a Qi of 0.5790. The lowest value was obtained by Adit Rahmazi with a Qi of 0.3852.

The development of embedded sistem technology is now widely used to support automatic environmental data recording processes, such as temperature, humidity, and air pressure. However, most existing weather data loggers still operate independently and are not directly connected to a computer. As a result, data collection and processing must be done manually, which is less efficient and prone to data loss. The main problem in this research is the lack of integration between microcontroller-based data loggers and simple computer operating sistems such as the Disk Operating Sistem (DOS), making it difficult to automatically store and access recorded data. This study aims to develop an embedded weather data logger sistem based on the AVR microcontroller integrated with DOS. The development process uses the waterfall model, consisting of sistem planning, requirement analysis, sistem design, coding, testing, and implementation. The designed sistem records weather parameters in real time and stores them in a file format that can be directly read by DOS without requiring additional conversion processes. The test results show that the sistem runs stably, records data accurately, and can be easily accessed through a computer. Integration with DOS allows data storage and retrieval processes to be faster and more efficient. Therefore, this sistem provides a practical solution for automatic weather monitoring that is reliable, time-saving, and easy to use in various environmental conditions.

This study aims to analyze and determine the optimal production capacity at Sekar Arum MSMEs to achieve maximum profit using the Linear Programming (LP) graphical approach. The research employed a quantitative method with a descriptive approach. The data used included primary data from interviews and observations, and secondary data from production and raw material records. The analysis was conducted by formulating a mathematical LP model consisting of an objective function and constraint functions based on the limited resources available to the enterprise. Data processing was carried out using POM-QM for Windows version 5 with the graphical method to identify the optimal solution point. The results indicate that the optimal production combination is 2 kilograms of red ginger and 3 kilograms of tamarind turmeric, yielding a maximum profit of Rp4,600,000 per production cycle. The implementation of Linear Programming proved effective in assisting MSME owners in making efficient production decisions, thereby enhancing profitability and the sustainable use of resources.