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The current research aims to measure the role of accounting information technology represented by (Perceived benefit, ease of use) in reducing tax evasion represented by (Fair distribution of tax burden, penalties and penalties, combating tax evasion, employees efficiency, economic conditions) among a sample of employees of tax departments in the Middle Euphrates region, the research has stood on an important problem, which was formulated under the question of the research (What is the role of accounting information technology in reducing tax evasion?),  In order to address the problem, two hypotheses were formulated, and the research relied on the descriptive analytical approach in measuring, describing and analyzing the research variables, and the research relied on the questionnaire tool in collecting the necessary data, As (150) questionnaires were distributed to the concerned tax department employees, and (137) questionnaires were retrieved, with (129) questionnaires valid for analysis and (8) damaged questionnaires. To analyze the results, the (SPSS&AMOS) package was used (V.28). The research summarized several findings, foremost of which was that accounting information technology has an impact in reducing tax evasion. Additionally, there is a high degree of use of accounting information technology in improving the capabilities of tax department employees in the Middle Euphrates region to reduce tax evasion. The research recommends the use of modern accounting information methods and techniques to combat tax evasion and ensure timely payment of taxes in the right place.

This study aims to analyze the level of satisfaction with the use of the tax e-Faktur application in the tax reporting process at PT Anugerah Texindotama. The e-Faktur application is a technological innovation that facilitates electronic tax reporting, which is expected to increase compliance and efficiency in the tax administration process. This research method includes observation, interviews, and distributing questionnaires to 43 respondents who are directly related to the use of the application. Based on the results of the study, it was found that the use of the e- Faktur application has had a positive influence on user satisfaction, with an average satisfaction level of 80.83%, which is categorized as good. Several advantages of the application, such as minimizing the risk of errors and ease of access, also increase user acceptance. However, there are technical constraints that need to be improved to support system optimization. Recommendations for improvement focus on enhancing features and technical training for employees to strengthen the implementation of the e-Faktur application in corporate tax reporting.

Digitalization has greatly influenced the business world, particularly in the recruitment and selection processes. With the integration of communication and information technology, recruitment has shifted from manual methods to technology-driven systems. This shift is also being experienced by companies in Indonesia, including in State-Owned Enterprises (SOEs). In this context, the purpose of this research is to examine the role of digitalization in the recruitment and selection process at PT. Pertamina Hulu Rokan (PHR). This study employs qualitative methods, using three data collection techniques: structured interviews, observations, and literature reviews. The interview samples consist of nine individuals, including students participating in PT. PHR's internship program, internship coordinator from Caltex Riau University, and Human Capital Manager at PT. PHR. The findings indicate that digitalization plays a significant role in the recruitment and selection process at PT. PHR. Key benefits include enhanced efficiency and effectiveness in time management for both recruiters and applicants, cost reduction, increased company engagement and outreach, as well as improved company branding

Investment in marine protection and Fisheries Management Areas (FMAs) is crucial for maintaining the sustainability of the global marine ecosystem. This paper aims to evaluate investment in marine protection and FMAs using Bunaken National Park as a case study. The Cost-Benefit and SWOT analysis approaches are employed to assess the efficiency, effectiveness, and challenges faced in marine protection and fisheries management efforts in this area. Through this review, various costs and benefits of the investment are evaluated, while strengths, weaknesses, opportunities, and threats associated with the implementation of the investment are also identified. The results of this analysis provide insights into the economic feasibility, potential success, and strategies that can be implemented to enhance the sustainability of the marine ecosystem and the welfare of local communities in Bunaken National Park.    

This research aims to analyze the comparison of using contextual learning media (concrete) involving technology in improving the mathematics learning outcomes of first-grade elementary school students.  The research method used is a qualitative method with a descriptive approach.  Data collection was conducted through observation, interviews, and documentation to understand students' interactions with creative learning media and its impact on their understanding of basic mathematical concepts.  The results of this study indicate that the use of learning media, both contextual (concrete) and involving technology, such as visual aids and educational games, can increase students' interest in learning, help them understand the material more easily, and have a positive impact on their mathematics learning outcomes.  It is hoped that the use of innovative and creative learning media can continue to be applied in mathematics education to support the cognitive development and interest of students in mathematics from an early age.  However, the use of concrete learning media involving counting boards and jumping frogs is hindered by time efficiency.

Time Division Multiplexing (TDM) is a multiplexing technique that enables the transmission of multiple signals over a single communication channel by allocating separate time slots for each signal stream. This study aims to analyze the working principles of TDM, examples of its implementation, as well as the benefits and drawbacks of TDM in communication networks. The findings show that TDM can enhance data transmission efficiency through flexible bandwidth allocation, minimizing signal interference and thereby improving signal quality. Due to these advantages, TDM is widely used in fiber optic communication systems, such as telephone and internet networks. Additionally, all data processing is conducted within integrated circuits utilizing Plastic Optical Fiber (POF), allowing TDM to be implemented at a low cost. 

The design of a village fund assistance information system using the C4.5 algorithm aims to optimize the selection process for prospective aid recipients at the Ogan Ilir Regency Social Service (DINSOS). Currently, the village fund assistance selection process often takes a long time and is prone to inaccuracy and unfairness due to the limitations of the manual system. The C4.5 algorithm was chosen to build an effective decision tree in classifying based on predetermined criteria, such as income, number of dependents, employment, housing status, and expenses. By utilizing the Gain or Gain Ratio value of each attribute, the C4.5 algorithm is able to produce a clear decision tree, which makes it easier for DINSOS to make decisions objectively and transparently. This information system is designed with an easy-to-use user interface and a structured database to facilitate the management of aid recipient data. The results of the implementation of this system show increased accuracy in determining prospective aid recipients and time efficiency in data processing, thus supporting efforts to evenly distribute village fund assistance in Ogan Ilir Regency in a targeted manner.

Information technology (IT) has developed rapidly and is known to be the most important part of all aspects of life, such as education, business, and also government. Information technology allows organizations to increase efficiency and create innovative solutions and has an important role in improving the accountability of public services, especially in the aspect of government. The development of technology in the government aspect has an important role. One of the innovations in Indonesia is the SRIKANDI (Integrated Dynamic Archives Information System) application. SRIKANDI is an application developed to digitize archive and document management in government. The development of enterprise architecture in government institutions is crucial in ensuring that information systems can support processes effectively and efficiently. This research aims to develop enterprise architecture using the TOGAF (The Open Group Architecture Framework) method on the SRIKANDI application at the Baturraden District Office. The SRIKANDI application, which is an Integrated Dynamic Archive Information System, plays an important role in digitizing government archive management. The TOGAF method was chosen for its comprehensive approach in designing, implementing, and managing information system architecture. 

The function of artificial intelligence (AI) in creating a positive consumer experience on the Shopee e-commerce platform is covered in this study. Nowadays, artificial intelligence (AI) plays a significant role in the e-commerce sector, allowing businesses to offer more individualized, quick, and safe services. This study examines how Shopee customer satisfaction and loyalty are impacted by the use of AI technologies, including chatbots, tailored product suggestions, fraud detection, and inventory management. This study found that AI plays a significant role in making shopping more responsive and convenient by analyzing data on the use of chatbot services, the efficacy of personalized recommendations, the accuracy of predicting customer needs, transaction security, and the efficiency of logistics management. According to the study's findings, implementing AI technology reduced service response times by up to 20% and increased customer satisfaction by 15%. In addition to enhancing service quality, the use of AI increases Shopee customer loyalty. These results demonstrate how AI in e-commerce holds enormous promise for fostering startup expansion and enhancing client connections.

Nindy Pertiwi, 2024. "Analysis of Financial Statements as a Basis for Evaluating Financial Performance: A Case Study of PT. Artha Lestari Engineering." Supervised by Johanis dan Meldilians NJ Lenas. This study aims to analyze financial statements to assess the financial performance of PT. Artha Lestari Engineering. Data were collected from PT. Artha Lestari Engineering's financial statements for the period 2019-2023 using a financial ratio analysis approach. The results of the ratio analysis reveal that the liquidity ratio initially experienced a significant decline but improved in the final year. Although the liquidity ratio remains high, the initial decline indicates challenges in liquidity management. The solvency ratios remain low, indicating a reliance on equity rather than debt, with fluctuations in these ratios reflecting the stability of this reliance. Activity ratios show stability with slight decreases, while Inventory Turnover and Receivable Turnover experienced fluctuations and declines, respectively. Profitability performance increased significantly, reflecting improvements in operational efficiency and profitability during the study period.

This study investigates the effects of adding various natural extracts: carrot, red ginger, mango, and tamarind on the physical and sensory properties of honey candy. Specifically, the research examines the pH value, yield, and organoleptic qualities (taste, aroma, texture, and color) of honey candy enhanced with these extracts. A laboratory experiment with a completely randomized design (CRD) was conducted, and each treatment was replicated four times. Results showed highly significant differences in the all  treatments. The highest pH was recorded with red ginger extract (5.41), while the lowest was with tamarind extract (4.02). Carrot extract yielded the highest production efficiency (61.5%), followed closely by tamarind (58%), whereas red ginger and mango showed lower yields. Organoleptic testing revealed that tamarind extract was most preferred in terms of taste and color, while mango and red ginger improved texture. Red ginger, however, received lower scores for taste and aroma, likely due to its strong spicy profile. Overall, the addition of natural extracts significantly impacted the quality of honey candy, with tamarind and carrot extracts demonstrating the most favorable effects on yield and sensory attributes, making them promising choices for enhancing functional candy products.

The Employee Attendance Information System is a crucial component in human resource management at SMP Negeri 15 Jakarta, a vocational high school institution. This study aims to analyze the quality of the attendance information system using the McCall Method, which provides a comprehensive evaluation framework. The analysis measures indicators of correctness, usability, reliability, and efficiency. The evaluation results show that the attendance system achieved average scores ranging from 0.74 to 0.76, with a total score of 298 out of an ideal score of 140, placing it in the good category. While the system functions well and positively contributes to management, there remains significant room for further development. This study identifies factors influencing system quality, which can serve as a basis for future improvements. The recommendations derived are expected to support the development of a more effective and efficient attendance information system, enhancing employee discipline and productivity, and contributing to improved educational quality for students.

The system for receiving police reports at the Semendawai Tribe III Police is currently still done manually by typing them in Microsoft Word which are then printed and stored in hard copy in the criminal investigation room. Storing files in hard copy form results in files piling up, being scattered, being tucked away, as well as the potential for losing files or having difficulty finding files when they are needed again. Apart from that, police report files in softcopy form are sometimes accidentally deleted, not copied, and immediately overwritten with a new police report, resulting in data loss that cannot be recovered. Therefore, this research aims to design electronic monitoring of police reports using a prototype method that allows gradual development of the system based on input from users. The electronic monitoring design was carried out in several stages, starting with the creation of a report recording module, followed by a combination of report status monitoring features, and ending with the implementation of automatic backup. Each stage is tested and evaluated separately to ensure optimal quality and usability. The research results show that this system is able to increase the efficiency of report management, can minimize the risk of data loss, and makes it easier for Sector Police personnel to monitor the progress of reports. With automatic backup, report data is stored safely and can be accessed at any time. It is hoped that this research can be an innovative solution for Sector Police in digitalizing administrative processes, as well as providing a basis for further development in the future.

This study aims to design a guidance and counseling system specifically for SMA Negeri 1 Binjai as an extension of a previous study conducted in 2023. The system is developed to enhance the efficiency and effectiveness of counseling services by facilitating better communication between students and guidance counselors. The design process utilizes Unified Modeling Language (UML), a standardized method that enables structured visual design and documentation of software systems. UML is applied through various diagrams, such as use case, and class diagrams, to ensure that the system's requirements and workflows are clearly visualized. The system design has been confirmed by the school as the end user, ensuring alignment with the specific needs of SMA Negeri 1 Binjai. With this design, it is expected that guidance and counseling services will become more responsive and supportive of students' needs in the educational environment. This research offers a practical contribution to the development of a technology-based guidance and counseling system that is relevant and can be widely applied in other high schools.

As part of performing the Tri Dharma of Higher Education, community service activities were carried out to implement the rejuvenation of electrical installations, additional lights, and fans in Mushola At-Taqwa Rawa Mekar Jaya, South Tangerang with collaboration between the service team and members of DkM Mushola At-Taqwa in order to improve the quality of the mushola environment. These improvement expected to support the implementation of conducive and comfortable praying. The scope of the service carried out includes rejuvenating electrical installations by replacing and fixing electrical installations. Optimizing lighting both in the main room and on the mushola terrace using LED lights so as to give an aesthetic impression and obtain energy efficiency. Adding an electric fan to increase comfort for the congregation during hot weather conditions and remain energy efficient.  In addition, a socialization on safe electrical practices was conducted, increasing the awareness of DkM members and the congregation of Mushola At-Taqwa on the correct and good electrical installation standards and their potential hazards. This study contributes to broadening the understanding of the technical and social implementation of community service activities carried out by Pamulang University in the community.

This research analyzes the consumption behavior patterns of the people of Blitar Regency and City in the context of national food efficiency from an Islamic economic perspective. The aim of the research is to identify people's consumption behavior patterns, the food efficiency strategies implemented, and the obstacles faced in national food efficiency efforts. The research method used is a descriptive qualitative approach with data collection techniques in the form of in-depth interviews, observation and documentation. The research results show that the consumption patterns of Blitar people tend to shift from staple food to non-food as prosperity increases. Food efficiency efforts are carried out through increasing production at low costs and optimizing income. However, there are obstacles in the form of uneven efficiency in the production to consumption chain. This study recommends increasing public awareness to avoid wasting the implementation and concept of maslahah in consumption patterns according to Islamic teachings.

The use of social media in various aspects including health has increased in recent years. The effectiveness and efficiency of the use of social media in health promotion efforts by hospitals are advantages compared to using conventional media. This study aims to obtain information about the use of social media by hospitals in efforts to organize hospital health promotion from the perspective of: 1) types of social media used, 2) program effectiveness, 3) level of involvement, and 4) efforts to increase the level of involvement. From a search of 62 articles (time span 2017-2022) using the Google Scholar and Garuda databases and the keywords media, social, hospital, promotion, and health, researchers found 3 articles that were appropriate based on the title, abstract, content and purpose of the study. This literature study revealed that social media has high effectiveness and efficiency in organizing health promotion programs by hospitals. Another finding is that Instagram is the most widely used social media platform with the highest level of involvement compared to other social media platforms. Interesting and unique efforts and strategies can further increase the level of public involvement in hospital social media accounts so that there is an increase in awareness of healthy living in Indonesian society.    

This study aims to analyze the role of digital development marketing in supporting the growth of Micro, Small, and Medium Enterprises (MSMEs) in Cibinong District. Along with the increasing internet penetration and use of social media, digital marketing has become a strategic tool to increase market reach and competitiveness of MSMEs. The research method used is descriptive qualitative, with data collection through interviews, observations, and literature studies. The results of the study indicate that MSMEs that implement digital marketing are able to increase sales, expand market share, and strengthen product branding. However, there are still obstacles in the form of a lack of digital knowledge and access to technology, especially among micro-scale MSMEs. Therefore, support is needed from the government and related institutions to improve digital literacy and provide infrastructure that supports the development of digital marketing in this region. Overall, the role of digital marketing for MSMEs in Cibinong District is very significant in increasing competitiveness, efficiency, and market reach. However, to maximize this potential, collaborative efforts are needed between MSME actors, the government, and technology service providers so that existing challenges can be overcome properly. This study is expected to be a reference for the development of effective digital marketing strategies for MSMEs in Cibinong District.

The background of this study is based on the challenges currently being faced by the Indonesian financial sector in terms of transparency and trust. Various cases that often occur such as data manipulation, fraud, and lack of accountability in the financial transaction process have drastically reduced public trust in financial institutions. Blockchain technology here is present as one of the potential solutions to overcome this problem, by offering a decentralized, transparent, and immutable financial recording system. This study aims to analyze the implementation of blockchain technology in increasing transparency and trust in the Indonesian financial sector. The research method used is qualitative with the Systematic Literature Review (SLR) approach. This research was conducted by collecting and analyzing relevant literature related to the implementation of blockchain in the financial sector, especially in Indonesia. The analysis process was carried out using the content analysis method in order to identify the benefits, challenges, and impacts of blockchain implementation on transparency and public trust. The results of the study show that blockchain has great potential in increasing transparency in the financial sector, by reducing the risk of data manipulation and increasing operational efficiency. However, several challenges are still faced, such as inadequate regulations, uneven technological infrastructure, and low digital literacy in the community. This study emphasizes the need for collaboration between the government, financial institutions, and the community to create an ecosystem that supports the widespread adoption of blockchain technology. With a collaborative approach, blockchain is expected to contribute significantly to strengthening a more transparent, accountable, and highly competitive financial ecosystem in the future. In addition, this study provides an understanding of the readiness of the Indonesian financial sector in facing technological changes and innovation opportunities in the future.

Becoming a successful entrepreneur in the digital era is a journey filled with challenges and opportunities. In a rapidly changing business landscape, the ability to adapt to technological advancements and consumer behavior is key to success. This article explores the essential strategies and mindsets necessary for entrepreneurs to achieve success. The main focus is on four aspects: adaptive strategies, innovative mindsets, mastery of digital technology, and the development of a strong team. Adaptive strategies enable entrepreneurs to respond quickly to market changes, while an innovative mindset encourages them to view failures as learning opportunities. Mastery of digital technology enhances efficiency and competitiveness, and a committed, solid team fosters a positive work environment. Through continuous evaluation and adjustment of strategies, entrepreneurs can ensure the sustainability and growth of their businesses. This article serves as a guide for entrepreneurs to leverage challenges in the digital era as opportunities for innovation and long-term success.