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SP4N-LAPOR is a platform developed by the Ministry of Administrative and Bureaucratic Reform to facilitate the public in submitting complaints, aspirations, and suggestions related to public services. The number of SP4N-LAPOR! reports in Tanjungpinang City was 252 reports from 2019 to 2023. In 2023, the number of reports increased by 73. Based on data and information gathered during the preliminary research, out of the 73 reports, 54 were completed, 12 were processed, and 7 were archived. The increase in the number of reports prompted the researcher to examine the effectiveness of the resolution process. The research question in this study is: How effective is the resolution of public grievances and complaints through online services in the city of Tanjungpinang in 2023? This study aims to analyze the effectiveness of the resolution of public aspirations and complaints online at several agencies in Tanjungpinang City in 2023. The theory used in this study is Campbell J.P.'s theory, which consists of four aspects: program success, target success, input and output levels, and overall goal achievement. The method used is a qualitative approach. The research results from the program success indicators show that the steps taken in verifying and resolving reports are in accordance with the SP4N-LAPOR! SOP. In the target success indicators, the researcher found that all complaint reports for 2023 have been completed. Although there are still some unfinished reports on the SP4N-LAPOR! website, they are still being followed up by the relevant agencies.

This study aims to determine the influence of company size, sales growth, independent operating costs on financial performance as measured byreturn on asset(ROA) in cosmetic companies listed on the Indonesia Stock Exchange (IDX) in 2019-2024. This research is a quantitative research, namely data in the form of numbers. The data source in this study is secondary data, namely data that is not obtained indirectly, data obtained from annual reports obtained from the company's website or from the official website of the Indonesia Stock Exchange. The population in this study is all cosmetic companies listed on the Indonesia Stock Exchange totaling 7 companies. The sample of this study uses saturated sampling where all members of the population are used as samples and the sample in this study is 42 samples. The analysis method in this study uses multiple linear regression analysis which is processed using the programSPSS versi 26.0 for windows. The results of this study indicate that company size significantly affects financial performance (ROA), sales growth does not affect financial performance (ROA), while operational costs significantly affect financial performance (ROA).

Responsive public service plays a crucial role in building public trust in police institutions, particularly in handling citizen complaints. This study aims to examine the responsiveness level of Mojokerto Police Resort in managing public complaints and the factors influencing it. The research adopts a qualitative descriptive approach, utilizing data collection methods such as in-depth interviews, direct observations, and document studies. Participants include officers from the Integrated Police Service Center (SPKT), Women and Children Service Unit (PPA), community members who have filed complaints, as well as community leaders and NGOs involved in overseeing public services. Data analysis was conducted using Miles and Huberman’s model, which includes data reduction, presentation, and conclusion drawing. The findings reveal a varied level of awareness among the community regarding complaint channels, as well as differences in ease of access. Physical channels such as suggestion boxes and direct reporting at police stations are more familiar and accessible but face challenges related to communication effectiveness and evidence collection. Meanwhile, online platforms like social media and the official website are less recognized by the public, compounded by limited digital literacy and internet access in certain areas. Furthermore, the complaint handling process needs to be straightforward, transparent, and professional to ensure that the community feels respected and confident in the service. Factors affecting responsiveness include response speed, ease of access across multiple channels, and the professionalism of officers handling cases. Perceptions of transparency and openness in procedures also significantly influence community trust. Strategically, Mojokerto Police Resort has made efforts to develop digital complaint systems and enhance staff capabilities. However, further improvements are necessary in community education and awareness programs to increase familiarity and confidence in digital channels. The significance of high responsiveness is reflected in its strategic benefits, such as early identification of security disturbances, strengthening police legitimacy, and improving overall public service quality. Effective responsiveness fosters better relationships between officers and the community, enhances trust, and contributes to a safer and more orderly environment. Therefore, adopting modern, innovative, and technology-based complaint systems should be prioritized to reform police services. Overall, the responsiveness of Mojokerto Police Resort’s complaint handling system serves as a key indicator for the success of quality and equitable public services. By improving officer professionalism, infrastructure, and community outreach, it is expected that Mojokerto Police can enhance responsiveness, reinforce community trust, and deliver excellent, transparent, and accountable services. Such efforts not only improve the police institution’s reputation but also strengthen democratic foundations and social justice in the Mojokerto region.    

PT. Surya Cahaya Kembar or known as Cozy Mart aims to improve the delivery process and inventory management by using a web-based warehouse management information system. Companies have difficulty monitoring stock and distribution accurately as their business grows rapidly. The system analysis and software development method used in this research is Agile, which allows quick adjustments to user needs. The system is designed to include delivery tracking, stock management features and reports to assist staff in making decisions. System design uses Unified Modeling Language (UML) which describes system functionality as a whole. Test results show significant improvements in user satisfaction, as well as the speed and accuracy of warehouse management. PT. Surya Cahaya Kembar (Cozy Mart) hopes to reduce operational errors and optimize business processes by implementing this system. This helps the overall growth of the company.

CV Mitra Grafika is a printing company where warehouse inventory management is still conducted manually, often resulting in data entry errors and delayed item distribution. To address these issues, a web-based Warehouse Management System (WMS) is needed to assist in stock monitoring, item transactions, and reporting processes. This study aims to design and develop a WMS website using the CodeIgniter 3 (CI3) framework and the SB2 Admin interface template. The development methodology used is the waterfall model, consisting of requirements analysis, design, implementation, and testing. The system includes key features such as item data management, warehouse transactions, reporting, and user role-based access (admin, staff, manager, director). The results indicate that the system successfully improves warehouse operational efficiency, accuracy, and structure.

The development of e-learning platforms has transformed the landscape of education by providing flexible and accessible learning methods. However, security threats targeting web-based applications pose significant risks to the confidentiality, integrity, and availability of academic data. This research aims to analyze the security vulnerabilities of the ILMU2 e-learning website at UPN “Veteran” Jawa Timur using the Web Application Security Project Zed Attack Proxy (OWASP ZAP) methodology. The study applies a black-box testing approach to simulate attacks and identify potential weaknesses in the website's security mechanisms. Expected findings include the identification of vulnerabilities such as cross-site scripting (XSS), SQL injection, and security misconfigurations. The results are intended to provide insights for improving the security posture of the ILMU2 platform and contribute to the broader discourse on securing educational technology in higher education institutions.

This study aims to determine: Guide's efforts to educate visitors in the Situmandi White Water Rafting Attraction in Hutabarat Village, Tarutung District, North Tapanuli Regency. The type of research used is qualitative research. The sample in this study was the Situmandi tourist attraction. The results of the study show: Guide's efforts to educate visitors in the Situmandi white water rafting attraction in Hutabarat Village, Tarutung District, North Tapanuli Regency are more focused on creating promotional media such as creating social media such as Facebook, Instagram, WEBSite, Tiktok and Banners This method is one of the promotional methods that can attract the attention of Guide's efforts to educate visitors to the Situmandi tourist attraction. From various aspects that provide specific opinions: in Hutabarat Village, Tarutung, North Tapanuli Regency. There are several inhibiting factors that researchers found from statements and those felt by the Hutabarat Village Government, including Promotion, tourist attractions, Facilities,

This research seeks to develop a web-based tuition payment system to improve the efficiency of financial administration at SMK Techno Media.The Agile development method was employed, with data collected through observation, interviews, literature review, and documentation. Several challenges were identified, such as delays in processing, inaccuracies in payment information, and inefficiencies in financial reporting. The developed system includes functionalities for generating bills, tracking payment status, sending notifications, and producing financial reports. These features are designed to be utilized by six user roles: administrators, teachers, students, parents, finance staff, and the school principal. The implementation results show notable improvements in data accuracy, information transparency, and administrative efficiency. Furthermore, the system supports digital transformation in the school’s financial management processes.

This study aims to examine the village government's strategy in developing the tourism potential of Lake Rana Kulan, located in Rana Kulan Village, Elar Sub-district, East Manggarai Regency. The research uses a descriptive method with a qualitative approach. Data collection techniques include interviews, observation, and documentation, using both primary and secondary data sources. Data analysis was carried out through data reduction, data presentation, and conclusion drawing. The study adopts the tourism development components theory by Gunn (2002), which includes attraction, service/facilities, promotion, transportation, and information. The results show that the village government is working to develop tourism attractions such as the lake's natural beauty, fishing and swimming activities, as well as cultural attractions like festivals. In terms of facilities, gazebos, toilets, parking areas, a stage, and trash bins are available, although food stalls and accommodations remain limited. Basic infrastructure such as solar power (PLTS) and internet networks are in place, but clean water supply remains a challenge. Promotion is conducted through social media and cultural festivals, with plans to develop a village website. Road access to the location is still damaged but under repair, supported by local motorcycle taxi services. In terms of information, there are directional signs and digital access via Google Maps and the Jadesta website. Overall, the strategies implemented indicate the village government's commitment to tourism development, although infrastructure and facility limitations remain obstacles.

This study explores the aesthetic experience and user perception resulting from the use of minimalism in contemporary web design. As minimalism continues to shape modern digital aesthetics, understanding how users emotionally and cognitively engage with minimalist interfaces becomes increasingly relevant. The research aims to identify how visual simplicity, functional clarity, and negative space contribute to user satisfaction and usability. Employing a mixed-method approach, including user testing and surveys with a sample of 60 participants, this study evaluates responses to minimalist and non-minimalist website prototypes. The findings reveal that minimalist design enhances perceived elegance and ease of navigation, while also increasing the sense of trust and professionalism. However, the absence of visual cues can challenge some users in completing complex tasks. These insights highlight the importance of balancing visual simplicity with user guidance to optimize user experience. This research contributes to the evolving discourse on digital aesthetics and provides practical implications for designers seeking to integrate minimalist principles without compromising functionality.

Phishing is an evolving form of cybercrime that targets users' sensitive information through URL manipulation. Conventional detection methods such as blacklists and signature-based approaches have become increasingly inadequate in addressing the dynamic variations of modern phishing attacks. This study evaluates the effectiveness of Recurrent Neural Network (RNN) variants, such Long Short-Term Memory (LSTM), Bidirectional LSTM (Bi-LSTM), and Gated Recurrent Unit (GRU), in detecting phishing threats based on URL data. The methodology involves a Systematic Literature Review (SLR) of scholarly publications from the past ten years, complemented by experimental implementation of the models using a public dataset from Kaggle. Literature findings show that Bi-LSTM consistently achieves the highest accuracy, up to 99%, while GRU stands out for its computational efficiency. Experimental results support these findings, with Bi-LSTM achieving an accuracy of 96.22%, GRU 96.29%, and LSTM 95.43%. Classification metrics indicate that RNN-based models perform very well in detecting benign and defacement URLs, although their performance on phishing URLs remains challenged, particularly in terms of recall. These results confirm that RNNs remain a promising approach for phishing detection systems, especially when integrated into hybrid models with complementary architectures. This study is expected to provide a foundation for developing precise and adaptive AI systems to combat increasingly sophisticated phishing threats.

This community service activity was motivated by the need to create Physical Education, Sports, and Health (PJOK) learning that is more engaging, interactive, and suited to the characteristics of elementary school students in the digital era. The service team identified a significant potential to integrate print-based learning media with interactive websites as an innovative solution to address monotonous and less visual learning processes. This activity was carried out at SD Tahfidz Al-Jamiel, involving second-grade students as the primary subjects, while teachers acted as facilitators and observers of the learning process. The service method adopted the ABCD (Asset-Based Community Development) approach by utilizing local assets such as students' enthusiasm as digital natives, adequate school facilities, and the school's openness to educational innovation. The activity was implemented through several stages: initial observation, program planning, implementation of learning using interactive media, and a simple evaluation of the activity’s impact.The results of this activity indicated that integrating printed books and interactive websites could enhance students' interest and participation in PJOK learning. Students appeared more active, enthusiastic, and found it easier to understand locomotor movement material being taught. Teachers also responded positively to the media used. This activity demonstrates that digital-based learning transformation can be conducted in a simple and practical manner within the elementary school context and holds great potential for replication in other schools.

This research aims to examine the implementation of E-Governmentas well as the supporting and inhibiting factors in the implementation of E-Governmentat the Mekar Sari Village Office, Kumpeh District, Muaro Jambi Regency. This study employs a qualitative approach. The results of the research found that there are six dimensions in the implementation of E-Government, namely Data Infrastructure, Legal Infrastructure, Institutional Infrastructure, Human Infrastructure, Technology Infrastructure, and Strategic Thinking and Leadership. In Mekar Sari Village, the implementation of E-Governmentis quite good; however, there are still shortcomings in Human Infrastructure, particularly regarding community human resources who do not yet understand how to use the Open SID website. Additionally, in Technology Infrastructure, there are still limited facilities due to a lack of budget  

This study aims to find out the code of ethics in the accounting profession in Indonesia, consisting of the influence of the code of ethics and the application of the code of ethics on the accounting profession in Indonesia. This study uses the Systematic Literature Review (SLR) method. SLR is a research technique that is carried out to evaluate, analyze, collect and maintain information from several article sources obtained from websites such as google scholar as many as 30 articles. The result of this study is that a code of ethics is very necessary in the accounting profession, especially in Indonesia. Based on the influence of the code of ethics in Indonesia, it increases public trust and regulates behavior professionally. And based on the application of the code of ethics, the Indonesian accountant profession can prevent unethical practices and abuse of office as well as strengthen accountability and transparency.    

This study aims to analyze the effect of audit tenure, auditor switching, and audit opinion on audit report lag in energy sector companies listed on the IDX for the 2020–2023 period. This study uses a quantitative approach with secondary data obtained from the company's annual report available on the official IDX website and related company websites. The sample used a purposive sampling method, with a total of 208 financial reports from 90 energy sector companies that met the research criteria. The data analysis methods used include descriptive statistics, classical assumption tests (normality, multicollinearity, heteroscedasticity, and autocorrelation), and multiple linear regression analysis with the help of SPSS version 25 software. The results of the study reflect that partially, audit tenure, auditor switching and audit opinion have a significant effect on audit report lag. Simultaneously, the three independent variables have a significant effect on audit report lag.

Fixed assets play an important role in supporting the operations of PT Kereta Api Indonesia (Persero) as a BUMN in the transportation sector. This study aims to evaluate the suitability of PT KAI's fixed asset accounting practices in 2023 with PSAK No. 16. This research uses a qualitative approach with descriptive and verification methods, using secondary data in the form of financial statements obtained from the official website of the Indonesia Stock Exchange (IDX). The data is analyzed through document studies and compared with the provisions of accounting standards and supported by relevant scientific references. The results showed that PT KAI has carried out the recognition, measurement, and presentation of fixed assets according to standards, using the straight-line method and the historical cost approach. The statement of financial position is also prepared based on the principle of balance between assets, liabilities, and equity in accordance with PSAK No. 1. This practice shows compliance with accounting standards, and reflects the company's commitment to accountability, transparency, and professional and trusted asset governance.  

This study aims to analyze the effectiveness of educational financing management at Central Java State Vocational High Schools, especially in allocating funds for students from low-income families. The background of this study is based on the importance of an efficient, transparent, and targeted financing system in creating inclusive and quality education. This study uses a qualitative approach with a case study method and was conducted on April 25, 2025. Data were collected through interviews and reinforced by information from the school's official website. The results of the study indicate that budget planning and allocation have been systematically arranged based on the priority scale of student needs. However, the effectiveness of fund allocation in supporting superior programs still needs to be improved. Budget evaluations are carried out periodically, but do not yet include indicators of impact on student achievement and work readiness. Supervision is carried out internally and externally, but is still constrained by strict administrative procedures. This study suggests the need to strengthen the impact-based evaluation system and increase the flexibility of budget use policies to be more responsive to the real needs of students.  

This study is motivated by the development of literature that has shifted to the digital realm, including the short story "Sepotong Senja Untuk Pacarku" by Seno Gumira Ajidarma which was republished on the website www.medium.com. The purpose of this study is to analyze the language style and point of view in the short story. This short story has a distinctive storytelling style, with the use of figurative language and poetic diction as the main attraction. The method used is qualitative descriptive with a stylistic approach and literature study techniques. The results of the analysis show that the dominant language styles in this short story include metaphor, personification, hyperbole, simile, litotes, euphemism, and epistolary. These language styles strengthen emotional expression and deepen the meaning of the story. In addition, the first person singular point of view creates a personal and intimate effect, so that the reader feels directly involved in the narrative of the character "I". This short story also shows the power of imaginative visualization in the context of cyber literature which allows the reading experience to be more interactive and reflective. This study concludes that SSUP's short story successfully utilizes the power of style and point of view to convey messages of love, longing, and existence deeply in a distinctive digital format.

The purpose of this research is to examine the variables that affect stock prices in the commerce and service and consumer products industries that are listed on the Indonesia Stock Exchange.  This research study is quantitative in nature.  The information was taken from annual and financial reports that were posted on the websites of the individual companies as well as the Indonesia Stock Exchange's official website (www.idx.co.id).  The population consists of all 137 consumer products, commerce, and service businesses that were listed on the Indonesia Stock Exchange between 2009 and 2013.  Seventy-seven businesses satisfied the sample requirements based on preset criteria.  Multiple linear regression analysis was used to examine the data.  The findings demonstrate that the three sets of variables—systematic risk, macroeconomic indicators, and firm fundamentals—all significantly and favorably affect stock prices at the same time.  Stock prices are positively and significantly impacted by the following factors, in part: Return on Equity (ROE), Earnings per Share (EPS), Book Value (BV), Net Profit Margin (NPM), and inflation.  In contrast, the market beta, GDP, exchange rate, and BI rate have no discernible effects, but the debt to equity ratio (DER) has a negative and substantial influence.  With an Adjusted R Square value of 62.4%, the study's independent variables may account for a significant portion of stock price fluctuations, with additional factors outside the model influencing the remaining 37.6%.

This study aims to examine the village government's strategy in developing the tourism potential of Lake Rana Kulan, located in Rana Kulan Village, Elar Sub-district, East Manggarai Regency. The research uses a descriptive method with a qualitative approach. Data collection techniques include interviews, observation, and documentation, using both primary and secondary data sources. Data analysis was carried out through data reduction, data presentation, and conclusion drawing. The study adopts the tourism development components theory by Gunn (2002), which includes attraction, service/facilities, promotion, transportation, and information. The results show that the village government is working to develop tourism attractions such as the lake's natural beauty, fishing and swimming activities, as well as cultural attractions like festivals. In terms of facilities, gazebos, toilets, parking areas, a stage, and trash bins are available, although food stalls and accommodations remain limited. Basic infrastructure such as solar power (PLTS) and internet networks are in place, but clean water supply remains a challenge. Promotion is conducted through social media and cultural festivals, with plans to develop a village website. Road access to the location is still damaged but under repair, supported by local motorcycle taxi services. In terms of information, there are directional signs and digital access via Google Maps and the Jadesta website. Overall, the strategies implemented indicate the village government's commitment to tourism development, although infrastructure and facility limitations remain obstacles.