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This study investigates the relationship between business ethics and VAT implementation with the aim of assessing the combined effect of both on the financial performance of B2B companies. The main theories underlying this study are the Ability to Pay Theory, Stakeholder Theory, and Ratio Analysis Theory. The study uses a positive research philosophy approach and a quantitative case study design with a structured questionnaire involving 30 respondents from PT Bhinneka Mentari Dimensi or Bhinneka.Com, the oldest B2B e-Commerce company in Indonesia. Data analysis was conducted using SPSS using descriptive and inferential statistics. The results show that VAT implementation indirectly affects financial performance through business morality. This mediating role is associated with stakeholder theory and the ability to pay. The low direct effect of VAT is related to an efficient company structure, company size, and reliance on self-reported data. B2B companies should embed business ethics principles in their operations, with management implementing a framework to ensure accountability in tax reporting and practices. The originality of this study contributes to the literature by emphasizing the distinctive role of business ethics as a bridge in the relationship between VAT implementation and financial performance of B2B companies, shifting attention from general tax compliance to specific VAT mechanisms and incorporating ethical dimensions in financial analysis.

Standard Operating Procedures (SOPs) play a crucial role in creating consistency, efficiency, and accountability in governance. However, the process of developing SOPs within the bureaucracy often faces complex organizational communication challenges. This study aims to analyze the organizational communication process in developing SOPs at the Serang City Regional Inspectorate, focusing on the role of the Secretariat as the administrative coordination center. The method used was a qualitative case study approach, involving in-depth interviews with key informants, observation, and documentation analysis. The results indicate that organizational communication plays a crucial role in every stage of SOP development, from data collection and drafting, to cross-sector coordination, and document finalization. The Secretariat acts as a liaison between units, archives manager, and coordination meeting facilitator. However, obstacles identified include a top-down vertical communication pattern, differing perceptions between units, delays in information flow due to bureaucracy, and limited technology-based communication tools. Improvements were made through the establishment of cross-unit forums, communication training, and the use of online applications to strengthen two-way communication. The implications of this research indicate that increasing the effectiveness of organizational communication is a key factor in accelerating the process of preparing SOPs and supporting the creation of more responsive, efficient, and accountable governance.

This research focuses on the synthesis and characterization of the double salt copper(II) ammonium sulfate hexahydrate, Cu(NH4)2(SO4)2·6H2O. The study aims to obtain the compound in crystalline form and evaluate its properties through yield calculation, solubility testing, and Fourier Transform Infrared (FTIR) spectroscopy. The synthesis involved reacting copper(II) sulfate pentahydrate (CuSO4·5H2O) with ammonium sulfate ((NH4)2SO4) under controlled conditions, followed by crystallization. The process produced 10.84 grams of crystalline Cu(NH4)2(SO4)2·6H2O with an 86.23% yield, indicating efficient synthesis. Solubility tests showed that the crystals were polar, soluble in polar solvents like water and hydrochloric acid (HCl), partially soluble in ammonium hydroxide (NH4OH), and insoluble in less polar solvents like ethanol and chloroform (CHCl3). FTIR analysis confirmed the presence of functional groups such as O–H, N–H, and S–O stretching vibrations, supporting the proposed molecular structure. The findings demonstrate that Cu(NH4)2(SO4)2·6H2O can be efficiently synthesized, and its physicochemical properties align with theoretical expectations. This study contributes to the understanding of double salt synthesis and characterization, relevant for inorganic chemistry, material science, and potential applications in catalysis and coordination chemistry.

Livestock production in rural communities relies heavily on the availability and quality of animal feed. In Aek Korsik Village, Asahan Regency, farmers continue to use manual methods to chop forage, which are time-consuming, inconsistent, and physically demanding. To address these issues, a portable forage chopper machine was designed and introduced through a community service program (KKN). The machine features a compact mechanical system powered by a small motor, making it lightweight, mobile, and easy to operate in various conditions. The implementation process included three stages: machine development, field testing, and community training. During testing, the machine efficiently processed forage materials like grass, corn stalks, and agricultural residues, producing uniform feed sizes much faster than manual methods. Farmers reported reduced workload, improved availability of chopped forage, and better livestock feeding practices. The portable design allowed the equipment to be shared among farming groups, fostering cooperation. This study underscores the role of appropriate technology in addressing rural agricultural challenges. By integrating engineering innovation with community service, the portable forage chopper machine enhances technical efficiency and socio-economic empowerment for farmers. Future improvements should focus on durability, cutting capacity, and sustainable energy alternatives to better meet the needs of smallholder farmers.

This study aims to analyze implementation of digital advertising licensing in Yogyakarta City based on Regional Regulation Number 6 of 2022 and to identify challenges faced in the process. Research employs a normative juridical approach with qualitative methods. Legislative approach examines regulations such as the 1945 Constitution, Law No. 1 of 2024 on Electronic Information and Transactions, Regional Regulation No. 6 of 2022, while the conceptual approach analyzes authority, supervision, legal compliance. Bahan hukum were collected through interviews, observations, document studies, analyzed qualitatively via bahan hukum reduction, narrative presentation, conclusion drawing. The findings indicate digital advertising licensing in Yogyakarta City has a robust legal foundation, but implementation is hindered by low compliance among business actors (31.9% of digital advertisements were unlicensed in 2024), complex procedures, and inadequate coordination among agencies such as DPMPTSP, BPKAD, and Satpol PP. Key challenges include unclear technical regulations, overlapping authorities, limited monitoring technology, and low legal awareness among business actors due to high licensing costs. Study recommends revising Regional Regulation, digitizing licensing system through OSS, strengthening inter-agency coordination, conducting socialization programs to enhance compliance, thereby supporting orderliness, city aesthetics, increased local revenue, legal certainty. These measures can strengthen Yogyakarta’s efficient and harmonious digital advertising governance.

Appropriate technology innovation (TTG) in agriculture is an important solution in improving farmers' work efficiency, especially in the fertilization process. In Pamotan Village, where the majority of the population are tobacco farmers, the fertilization method is still done manually by sowing on the soil surface. This method often causes uneven distribution of fertilizer, wastage of energy and time, and a lot of fertilizer lost by water or wind. This community service activity aims to introduce a manual fertilizer sowing tool made from PVC as a simple, cheap, and easy-to-use solution for farmers. The implementation method includes counseling, tool demonstration, and direct training to farmer groups as activity partners. Evaluation was conducted through observation and questionnaires before and after the activity. The results showed an increase in farmers' understanding of efficient fertilization, as well as a positive response to the tools that were considered practical and economical. The use of this seedling tool can save up to 30% fertilizer and speed up the fertilization process by 40%. Thus, this manual fertilizer seedling tool is effective in helping farmers improve work efficiency and productivity, and is very suitable for small-scale farmers in rural areas.

The focus of this paper is to examine the political strategy of Muhammad Ikhsan Darwis in winning the 2024 Legislative Election in Electoral District I of Kupang City, using the 4P political marketing theory by Niffenger: Product, Promotion, Price, and Place. In terms of Product, Ikhsan’s public image is shaped by his clean, caring, and inclusive personal character, as well as his active involvement in various socio-religious organizations such as HIPMI, NU, KKSS, and PPIA, which reinforce his appeal among young voters. His Promotion strategy was realized through campaign tools (APK) that were presented in a simple yet strategic manner, reflecting a courteous and down-to-earth personality. For Price, he implemented both economic and psychological pricing strategies by managing campaign funds efficiently and strengthening his reputation through his educational background and organizational experience. Lastly, in the Place dimension, Ikhsan adopted an inclusive and spiritual approach, leveraging strong grassroots support from communities like KKSS and the Bugis ethnic group. These four strategies were successfully executed, leading to Muhammad Ikhsan Darwis’s election as a legislative candidate representing the Golkar Party in Electoral District I of Kupang City.

The integration of Internet of Things (IoT) with cloud computing has revolutionized healthcare systems, offering scalable and real-time patient monitoring. However, optimizing response times and energy consumption remains crucial for efficient healthcare delivery. This research evaluates various algorithmic approaches for workload migration and resource management within IoT cloud-based healthcare systems. The performance of the implemented algorithm in this research, Hybrid Dynamic Programming and Long Short-Term Memory (Hybrid DP+LSTM), was analyzed against other six key algorithms, namely Gradient Optimization with Back Propagation to Input (GOBI), Deep Reinforcement Learning (DRL), improved GOBI (GOBI2), Predictive Offloading for Network Devices (POND), Mixed Integer Linear Programming (MILP), and Genetic Algorithm (GA) based on their average response time and energy consumption. Hybrid DP+LSTM achieves the lowest response time (82.91ms) with an energy consumption of 2,835,048 joules per container. The outcome of the analysis showed that Hybrid DP+LSTM have significant response times improvement, with percentage increases of 89.3%, 79.0%, 83.8%, 97.0%, 99.8%, and 99.94% against GOBI, GOBI2, DRL, POND, MILP, and GA, respectively. In terms of energy consumption, Hybrid DP+LSTM outperforms other approaches, with GOBI2 (3,664,337 joules) consuming 29.3% more energy, DRL (2,973,238 joules) consuming 4.9% more, GOBI (4,463,010 joules) consuming 57.4% more, POND (3,310,966 joules) consuming 16.8% more, MILP (3,005,498 joules) consuming 6.0% more, and the GA (3,959,935 joules) consuming 39.7% more. The result of ablation of the Hybrid DP+LSTM model achieves a 47.05% improvement over DP-only (156.57ms) and a 70.64% improvement over LSTM-only (282.41ms) in response time. On the energy efficiency side, Hybrid DP+LSTM shows 22.80% improvement over LSTM-only (3,671,51 joules), but 7.34% underperformance compared to DP-only (2,640,93). These research findings indicate that the Hybrid DP+LSTM technique provides the best trade-off between response time and energy efficiency. Future research should further explore hybrid approaches to optimize these metrics in IoT cloud-based healthcare systems.

The DH Building of the Electrical Engineering Study Program at Udayana University faces significant challenges in energy efficiency, as it still relies on conventional electrical systems. User negligence, such as forgetting to switch off lights and air conditioners (AC) after use, often results in unnecessary energy waste and increased operational costs. This issue highlights the urgent need for smart solutions capable of automating energy management, reducing waste caused by human error, and supporting the creation of a more efficient and sustainable campus environment. To address this problem, this study designs and implements a smart building system based on the Internet of Things (IoT). The system employs a NodeMCU ESP32 microcontroller as the main processing unit, integrated with a series of sensors including a DHT22 sensor for monitoring temperature and humidity, an MQ2 sensor for smoke detection, a PIR sensor for motion detection, and a PZEM-004T sensor for monitoring energy consumption. Control of electronic devices such as lights and AC units is carried out both automatically and manually through relay modules connected to the system. All sensor data and control functions are accessed via a web interface developed using the Laravel framework and a MySQL database. The testing results indicate that the designed system was successfully implemented and functions as expected. Sensor testing demonstrated high accuracy compared to standard measuring instruments, while the electronic device control system achieved an average response time of approximately 3.6 seconds, proving its reliability. Overall, the system provides a comprehensive solution for energy consumption monitoring and control, while also enhancing comfort and safety in the DH Building, in line with the goals of energy efficiency and facility modernization.

This article presents a review study that proposes a blended model combining actual programming techniques with queuing theory to improve the performance and service quality of service systems. The main objective is to design a system that is capable of serving customers as efficiently as possible, using solutions derived from queuing theory to regulate and optimize customer flow, while applying accurate programming methods to ensure that the system operates correctly and in accordance with established standards. The study discusses how these two approaches complement each other and demonstrates that integrating them provides a balance between operational efficiency and the quality of services delivered. To illustrate the effectiveness of this hybrid model, a case study is examined to highlight the practical impact and real-world implications of the proposed framework. Both mathematical formulations and experimental analyses were employed to evaluate the model’s effectiveness. Findings indicate that this combined approach not only enhances system reliability but also provides measurable improvements in customer satisfaction and service outcomes. By offering a structured way to integrate queuing solutions with precise programming, this research contributes to the development of more sustainable and effective service management strategies. The model therefore has significant potential for broader application in industries that rely heavily on service delivery and customer flow optimization.

Effective, efficient, and accountable public services are one of the fundamental pillars of good governance. At the village level, the success of these services is highly dependent on the performance of government officials, particularly in administrative services that directly address the community’s basic needs. This study aims to analyze employee performance in administrative services at the Maliran Village Head Office, Ponggok Subdistrict, Blitar Regency, and to identify obstacles faced during the service process. A descriptive qualitative research method was employed, with data collected through observation, interviews, and documentation. The findings indicate that employee performance can be categorized as fairly good based on ten performance indicators: work quality, work quantity, timeliness, effectiveness, independence, reliability, responsiveness, assurance, empathy, and tangible evidence. These aspects reflect that village officials are generally able to carry out their duties in meeting the administrative needs of the community. However, several obstacles remain, including reliance on digital technology that is not supported by adequate infrastructure, particularly the frequent occurrence of power outages which disrupts the continuity of services. The study highlights the importance of strengthening digital infrastructure, enhancing technical training for village officials, and ensuring the availability of backup systems to anticipate service interruptions. These efforts are essential to improve service delivery, strengthen public trust, and support the realization of good governance at the village level.

The increasing number of students in major cities such as Medan has created an urgent need for temporary housing that is adequate, comfortable, and sustainable. In response, the Indonesian government, through the Ministry of Public Works and Public Housing (PUPR), launched the "One Thousand Towers Program," which includes the development of rental apartment buildings (Rusunawa) for students. However, housing provision must go beyond quantity—it must also consider environmental aspects and the quality of life for its occupants. Therefore, a green architecture approach serves as the foundation for the design of environmentally friendly student housing. This project aims to create a vertical residential facility that not only fulfills the basic function of shelter but also supports learning activities, social interaction, energy efficiency, and environmental sustainability. The design applies key principles of green architecture such as natural lighting, cross ventilation, the use of eco-friendly materials, and the integration of green open spaces. In addition to double-room residential units, the building is equipped with supporting facilities such as study areas, a library, cafeteria, and rooftop garden. The design methodology integrates both primary and secondary data analysis, as well as a comprehensive site study covering climate, noise levels, circulation, and building orientation. The building form concept is developed modularly and efficiently through mass transformation, resulting in an inner court that provides natural light and air. Supported by energy-saving utilities, this design is expected to offer a student housing solution that is not only functional and aesthetic but also contributes to sustainable and high-quality urban development.

The growth of vannamei shrimp is an important indicator in the success of fishery cultivation, where feeding management plays a crucial role. This study aims to determine the influence of feed management on the growth rate of vannamei shrimp and measure the contribution of these variables to growth. The research method used is a quantitative approach with the use of primary and secondary data through participatory observation at the cultivation site. Data analysis was carried out using a simple linear regression test and a determination coefficient (R²) test to answer the problem formulation empirically. The results of the regression test showed that the feed management variable had a positive effect on the Y variable (shrimp growth rate), which means that the better the feed management, the higher the growth rate of vannamei shrimp. The determination coefficient test yielded an R² value of 75.3%, indicating that feeding management made a significant contribution to shrimp growth, while 24.7% was influenced by other factors not discussed in this study. These findings confirm the importance of structured and efficient feed management in increasing shrimp farming productivity. This research is expected to be a reference for fishery business actors in designing optimal feeding strategies and encouraging further research related to other variables that also affect shrimp growth holistically.

The problem of waste in rural areas is still a serious issue that has an impact on environmental health and the quality of life of the community. Batu Licin Village, Gunung Lengkuas Village, East Bintan District, Bintan Regency is one of the areas that faces similar problems, where household waste is still scattered and has not been handled optimally. This community service activity offers innovative solutions through the manufacture of rocket stoves as a means of efficiently burning certain organic and inorganic waste, as well as the construction of garbage booths as a place to store and sort waste before further processing. The implementation method involves counseling to residents, making prototypes, and direct practice of using rocket stoves and garbage booths by local communities. In addition, this activity also emphasizes the importance of changing community behavior in managing waste with the 3R (reduce, reuse, recycle) principle. The results of the activity show an increase in public awareness in managing waste independently, reducing the accumulation of waste in the village environment, and the emergence of alternative waste processing that is environmentally friendly, energy-efficient, and easy to apply. This innovation not only helps overcome the problem of household waste, but also provides educational value and empowers the community in maintaining the cleanliness and sustainability of the village environment. With the implementation of rocket stoves and garbage booths, it is hoped that a cleaner, healthier, and more viable village environment will be created in the long term.

Traditional herbal medicine MSMEs face challenges in increasing the appeal of their products among the younger generation who prefer fresh and modern drinks. To overcome this, innovation in the presentation of herbal medicine is needed to make it more practical, hygienic and attractive. One solution is the manufacture of a microcontroller-based portable box cooler that can maintain the freshness of herbal medicine at an optimal temperature. This box cooler is equipped with an automatic cooling system controlled by a microcontroller, ensuring the jamu stays fresh and high quality for a longer period of time. A temperature sensor monitors and adjusts the cooling conditions as needed, so that the herbs remain at their best when served. In addition, the automatic dispenser system helps regulate the volume of herbs dispensed precisely, reducing wastage and maintaining flavour consistency. With its portable and efficient design, this box cooler is perfect for use in various locations such as bazaars, cafes, offices, or community events. This innovation not only improves the efficiency and competitiveness of MSMEs, but also reinforces the image of jamu as a modern and contemporary healthy drink, making it more attractive to young consumers.

Organic agriculture plays a vital role in Indonesia’s agricultural development, with a key challenge being how to boost productivity efficiently and sustainably. Liquid Organic Fertilizer (LOF) derived from natural materials provides an eco-friendly option to improve soil fertility and crop yields. Bamboo shoots (Bambusa spp.), rich in organic carbon and gibberellin, present strong potential as LOF raw material to support plant growth. This study evaluated the effect of bamboo shoot-based LOF on the growth and yield of white radish (Raphanus sativus). The research was conducted from May to August 2025 in Kalolok, Batupapan Village, Tana Toraja Regency, South Sulawesi, at an altitude of 775 m. LOF was produced by fermenting 200 kg of ground bamboo shoots with 4 kg palm sugar, 1 liter EM4, and 200 liters water for 14 days. Treatments consisted of 0, 100, 200, and 300 ml per liter of water, applied twice at two-week intervals starting 14 days after planting. Using a randomized block design with four treatments and three replications, variables observed included plant height, leaf number, tuber size, and yield. Results showed that 300 ml/liter LOF gave the best outcomes: tallest plants (27 cm), most leaves (15.89), largest tubers (29.37 cm length; 6.06 cm diameter), and highest weight (731 g/plant; 6936.67 g/plot). These effects are linked to balanced nutrients (N, P, K, Mg, Ca) enhancing vegetative growth and tuber development. Thus, bamboo shoot-based LOF at 300 ml/liter is recommended as an effective organic fertilizer for white radish.

This study was conducted to examine the effectiveness of Kevlar as a structural material in Medium Altitude Long Endurance (MALE) Unmanned Aerial Vehicles (UAVs), particularly those designed with winglet innovations. In UAV development, material selection plays a crucial role since it directly affects flight performance, fuel efficiency, and the overall durability of the aircraft structure. Kevlar is widely recognized as a lightweight yet highly durable material, making it an interesting candidate to replace more conventional options such as aluminum and carbon fiber composites. Two approaches were applied in this research: numerical simulations using aerodynamic software and experimental testing on a prototype wing and winglet reinforced with Kevlar. The analysis focused on comparing lift, drag, total aircraft weight, and fuel consumption between Kevlar-based structures and conventional materials. The results demonstrate that Kevlar significantly improves aerodynamic efficiency and extends flight endurance due to its lower weight. Moreover, Kevlar exhibits superior resistance to dynamic loads and impacts, which are critical during certain flight conditions. However, challenges remain in terms of higher production costs and more complex manufacturing processes compared to traditional materials. Despite these limitations, the findings provide valuable insights for developing more efficient and durable MALE UAVs, while also encouraging innovation in aerodynamic design through the application of winglet technology.

Speech delay in children is a developmental issue commonly encountered in society, which can affect various aspects of a child's life, including communication, social interaction, and academic development. Early detection of speech delay is crucial for providing appropriate interventions to minimize its long-term impact on the child. This study aims to introduce the use of machine learning algorithms in detecting speech delay symptoms in children. Three machine learning algorithms applied in this study are Naïve Bayes, C4.5, and K-Nearest Neighbor (K-NN). These algorithms are used to classify speech delay symptoms based on health data, medical history, and environmental factors such as speaking habits and eating patterns. The outreach was conducted at Puskesmas Kota Rantauprapat with the involvement of parents and healthcare providers as participants. The experimental results showed that all three algorithms performed well in terms of accuracy, though with varying error rates. Naïve Bayes achieved relatively high accuracy but had a higher false positive rate compared to C4.5 and K-NN. C4.5 provided more stable results and was easier to interpret due to its decision tree structure. Meanwhile, K-NN performed better with data that had irregular distribution. This outreach is expected to assist both the community and healthcare providers in early detection of speech delay in children, providing a more efficient and affordable means for early intervention, which ultimately leads to better outcomes for children with speech delay.

This community service program was implemented to overcome the limited technical capacity of teachers and students at SMK Negeri Jambu in mastering the installation and programming of battery-based electric vehicles, which is a crucial skill in preparing competent human resources for the rapidly evolving green vehicle industry. The program specifically aimed to enhance participants’ knowledge and skills in several key areas, including the installation of electric motor control systems, management of battery energy, and maintenance of essential electric vehicle components. To achieve these goals, the activities were carried out using a blended method that integrated lectures, demonstrations, and direct hands-on practice, supported by continuous mentoring and systematic evaluation. In addition, QR Code–based learning resources were incorporated to provide participants with quick and efficient access to digital instructional materials, allowing for more flexible and independent learning. The evaluation results revealed significant progress in both the theoretical understanding and practical abilities of the participants. They were able to demonstrate improvements not only in operating and maintaining electric vehicle systems but also in identifying problems and performing troubleshooting independently. These findings suggest that the program effectively contributed to building sustainable competencies for teachers and students, equipping them with relevant skills aligned with the needs of the green automotive industry, while also promoting technological adaptation and innovation in vocational education.

This study analyzes the creative approach and communication methods employed by Afif Yulistian in creating content for his YouTube channel, PipVlog. The study's background stems from the rapid growth of digital media, which has created competition among content creators, where success is determined not only by visual appeal but also by the ability to engage with viewers. This research employed qualitative descriptive methods and collected data through observation, documentation, and in-depth interviews with key informants. The findings of this study indicate that Afif Yulistian focuses on creativity by selecting everyday themes relevant to his audience's lives, maintaining a consistent upload schedule, and adapting to viral trends as strategies to maintain content relevance. His creative process encompasses pre-production, production, and post-production stages, utilizing simple narratives, light editing, and humor. In terms of communication, Afif employs a casual, familiar, and friendly style, creating a genuine impression and strengthening emotional connections with viewers. His consistent personal branding also reinforces his image as an original and relatable creator. This study concludes that PipVlog's success is supported by a combination of creative strategies and efficient communication methods. These findings provide theoretical contributions to the field of communication science, particularly regarding new media and digital content strategy. From a practical perspective, the research findings can serve as a reference for content creators and creative industry professionals in developing relevant, adaptive strategies that can sustain their presence amidst competition on digital platforms.