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State resilience has become a topic that is widely discussed and the state continues to try to maintain it through many strategic steps, regulations that strengthen its position and the procurement of new and used military equipment that further strengthens the state's defense position. Purchasing used defense equipment has become an increasingly attractive strategy for the Ministry of Defense to strengthen its military strength by taking advantage of its limited budget. This research aims to analyze the process of purchasing used defense equipment by the Ministry of Defense, as well as the factors that influence purchasing decisions. A case study approach is used by exploring data from various sources. The research results show that factors such as the condition of used defense equipment, reliability, military operational needs, as well as financial and information security aspects play an important role in the procurement process. Apart from that, transparency, accountability and compliance with regulations are also a focus in this process. The implication of this research is the importance of targeted policies to increase effectiveness and efficiency.

An increase in company value will make investors believe that the company is able to manage its performance in future prospects. From the background of the problem. The importance of the information needed in determining company policy, which is useful for measuring the company. To find out whether the budget plan for the construction of the Bukit Mega Harmoni housing development at PT. Graha Mega Cendana Makassar is effective and efficient. The type of research used by researchers is descriptive qualitative. Based on the analysis of data from the research results and discussions that have been described, it can be concluded that in general the preparation of the budget plan for the construction of Bukit Mega Harmoni Housing by PT. Graha Mega Cendana in 2017-2019 was quite effective on average, although the overall level of cost efficiency was less than the expected target of 5%. The efficiency of direct costs for building materials was able to exceed the target of 5.32% because there were efforts to control the use of materials in the field, while for craftsman labor costs there was in-efficiency or inefficiency of -4.97% due to demands for increases. the cost of piecework wages for craftsmen during the course of project implementation. For overhead costs or indirect costs, the average efficiency is 20.36% and the most prominent is the efficiency in financial cost items of 32.56%. This occurs because of a decrease in the value of bank credit interest expenses as a result of smooth installment payments. credit and accelerated repayment of bank credit. However, on average, of all cost items, the cost efficiency of building Bukit Mega Harmoni Housing from 2017–2019 of 73 units was only 3.17%, this is because the comparison between the amount of efficiency funds and the total cost budget plan funds used is very small.

  In marketing, watermelon will undergo a marketing process and experience changes in prices at the producer level and prices at the end consumer, resulting in differences in the price of watermelon between producers and consumers. This makes marketing a very important activity. The aim of this research is to determine marketing channels, margins and marketing efficiency. The population in this study was 140 watermelon farmers. The sample was determined using the Slovin method, so that the selected respondents were 34 watermelon farmers and the sample of trader respondents was 5 people, namely 2 village collectors, 1 wholesaler and 2 retailers. The analytical tools used are descriptive analysis, margin analysis and efficiency analysis. The research results show that there are 2 marketing channel patterns for watermelon in Waihatu Village, namely: marketing channel I farmer-retailer-final consumer, while marketing channel II farmer-village collector-wholesaler-retailer-final consumer. The highest total marketing margin is in marketing channel I, namely IDR 2,000/kg, while the lowest total margin is in marketing channel II, namely IDR 1,000/kg. In conclusion, both marketing channels are classified as efficient, marketing channel II with an efficiency value of 12.21 percent and marketing channel I with the smallest efficiency value, namely 3.34 percent.

With regard to the ratio of fiscal decentralization, effectiveness of PAD, regional financial efficiency, and compatibility of regional spending, this study intends to analyze the regional financial performance of Magelang Regency. This study examines the financial position of the Magelang Regency Government from 2018 to 2022 using quantitative descriptive analysis. According to the decentralization degree ratio analysis, the Magelang Regency Government Budget generates high revenue figures, with an average decentralization rate of 97.50% between 2018 and 2022. According to the variance analysis, the expenditure performance of the Magelang district government in general can control the budget, so that it can achieve an average surplus of Rp. 755,037,801,786.6 (remaining after budget calculation) between 2018 and 2022. According to the variance analysis, the expenditure performance of the Magelang district government in general can control the budget, so that it can achieve an average surplus of Rp. 755,037,801,786.6 (remaining after budget calculation) between 2018 and 2022. The Magelang Regency Government spent 93.09% of its total budget on direct expenditures in 2018–2022, while only 1.39% was allocated for indirect expenditures. Based on the analysis of expenditure efficiency, the efficiency level of the Magelang Regency Government for the 2018–2022 fiscal year can be assessed as efficient, with an average of 98.85%. Annual operating expenses for the short term are still prioritized by the Magelang Regency Government over capital expenditure for long-term growth in its regional budget.

This research aims to analyze building a quality archiving system to support good office governance. The method in this research is a qualitative research method. Interview data was transcribed and reviewed using thematic content analysis. The study reports key data themes that include improving operational efficiency, increasing transparency and accountability. In this way, researchers investigate how teachers can build a quality archiving system to support good office governance. The research results show that implementing an integrated and modern archiving system can reduce human error, speed up access to information, and increase transparency and accountability in office operations. Implementation of this system also plays an important role in increasing administrative efficiency and facilitating the achievement of overall organizational goals.

This study aims to identify and analyze the influence of using the Universitas Islam Negeri Kiai Haji Achmad Siddiq Jember (UINKHAS) website on the ease of access to information for students. Using a quantitative approach with a causal comparative research type, data were collected through online questionnaires from 30 students of the Islamic Education Management (MPI) study program at the Faculty of Tarbiyah and Teacher Training. The analysis results showed that all items in the questionnaire were valid and reliable. Classical assumption tests indicated no issues of normality, heteroscedasticity, and multicollinearity. Hypothesis testing through multiple linear regression indicated that the use of the UINKHAS website has a significant and positive effect on the ease of access to information, with a determination coefficient of 92.3%. These findings reinforce the importance of utilizing information technology to enhance the efficiency and effectiveness of information access in higher education.

Asynchronous Transfer Mode (ATM) is a network technology designed to support high-speed data transfer by utilizing small fixed-size data packets called cells. This study aims to analyze the implementation and performance of ATM in the context of the Canva application, a web-based graphic design platform. The study includes a theoretical review of ATM's working principles, advantages, and limitations, as well as the network performance analysis methods used.In this research, we examine how ATM can optimize data transmission in the Canva application, considering the importance of network speed and efficiency in ensuring an optimal user experience. The analysis results show that ATM can provide the high transfer speeds and stability required by the Canva application, especially in managing complex and large-sized graphic data.The conclusion of this study confirms that the implementation of ATM technology in web-based applications like Canva can significantly enhance network performance. This study also offers important insights for further development in integrating advanced network technologies for internet-based applications to support increasing data demands.

Solar energy is one of the most promising renewable energy sources to support the transition toward clean energy, yet conventional solar cell technology still faces efficiency limitations. Perovskite materials offer a potential solution due to their superior optoelectronic properties, although challenges related to stability and toxicity remain. This study aims to analyze the interaction of electromagnetic waves with perovskite materials and to evaluate the effect of nano-scale anti-reflective coatings on improving energy conversion efficiency. The research employed a combination of electromagnetic simulations using specialized software and laboratory experiments with miniature perovskite solar cell prototypes. Simulation results demonstrated higher electromagnetic field intensity within the active layer after the addition of anti-reflective coatings, with photon absorption increased by 15–18%. Experimental validation revealed that the energy conversion efficiency improved from 16.8–17.5% without anti-reflective layers to 20.5–21.3% with TiO₂- and SiO₂-based coatings. Optical characterization using a spectrophotometer confirmed enhanced light absorption up to 90% at specific wavelengths, while SEM analysis showed that smoother and more uniform SiO₂ coatings contributed to superior performance compared to TiO₂. Minor discrepancies between simulation and experimental results were attributed to fabrication variations, yet both approaches exhibited consistent improvement trends. These findings highlight that integrating perovskite materials with nano-scale anti-reflective coatings is a key strategy for enhancing the efficiency of next-generation solar cells while supporting future clean energy sustainability.

This research aims to analyze what factors influence lowland rice production in Boronubaen Village, North Biboki District, North Central Timor Regency and to analyze the efficiency value of lowland rice production in Boronubaen Village, North Biboki District, North Central Timor Regency. The research and sampling method in this research is purposive sampling. This research will be carried out in Boronubaen Village, North Biboki District, North Central Timor Regency from June until the end of 2022. The number of samples taken in this research is 73 farmers in farmer groups. The research results show that the factors that influence lowland rice production are seeds, Klensec, Ben Subur and Urea, while land area, NPK, labor have no effect on lowland rice production in Boronobaen Village, North Biboki District, TTU Regency and that the efficiency value in the research This is 0.95, meaning that technically rice farming in Boronobaen Village is efficient

Background: The rapid growth of warehouse automation and autonomous mobile robots has increased the need for adaptive navigation systems capable of operating safely and efficiently in dynamic industrial environments. Classical path planning algorithms such as A* and RRT perform well in structured settings but exhibit limitations when handling moving obstacles and environmental uncertainty. Objective: This study aims to develop and evaluate a reinforcement learning based navigation framework integrated with sensor fusion to improve path efficiency, collision avoidance, and robustness in dynamic warehouse scenarios. Method: An experimental research design was implemented combining high-fidelity simulation and real-world warehouse prototype testing. Deep Q-Network and Proximal Policy Optimization models were developed and trained using multi-sensor inputs from LiDAR, camera, and inertial measurement units. Performance was evaluated using path efficiency, collision rate, computational cost, and robustness metrics, with benchmarking against classical algorithms. Results: The results demonstrate that the Proximal Policy Optimization model achieved the highest path efficiency and lowest collision rate while maintaining stable computational performance under dynamic conditions. Reinforcement learning models significantly outperformed classical planners in adaptability and robustness, confirming their suitability for scalable industrial warehouse automation.

Background: The rapid advancement of Industry 4.0 has accelerated the integration of digital technologies such as the Industrial Internet of Things (IIoT), edge computing, and Digital Twin systems in smart manufacturing environments. However, many existing implementations remain fragmented and heavily dependent on centralized cloud infrastructures, resulting in latency constraints, limited scalability, and suboptimal real-time decision making. Objective: This study aims to develop and validate an integrated edge based Digital Twin optimization framework that combines IIoT sensing, hybrid edge cloud architecture, and reinforcement learning based adaptive control. Methods: The research adopts a multi phase design consisting of framework development, simulation based validation, and industrial pilot implementation. The proposed system integrates real time data acquisition, localized edge processing, Digital Twin synchronization, and intelligent optimization mechanisms to enhance operational efficiency. Results: The findings demonstrate significant performance improvements compared to conventional cloud based systems, including substantial latency reduction, increased production throughput, reduced downtime, and improved energy efficiency. Scalability and robustness testing further confirm that distributed edge intelligence enhances system resilience under increased workloads and network disruptions. These results indicate that integrating edge computing with Digital Twin modeling and reinforcement learning provides a scalable, responsive, and energy efficient solution for next-generation smart factories.

As the years progress in Indonesia, the price and production of chilies tends to fluctuate. This is due to an increase in input costs or production facilities which increase every year, causing price factors for farmers and consumers to tend to change. This literature review analysis aims to determine: (1) factors that significantly influence chili price fluctuations; (2) the influence of production efficiency on the productivity of chili farmers; (3) the influence of marketing channels involved in red chili farming on price fluctuations. The method used is descriptive analysis method with literature study. The results of the literature show that factors that significantly influence price fluctuations are production costs, production facilities, selling price factors, weather factors, use of technology, length of the supply chain where the longer the marketing channel, the higher the price received by final consumers while prices at the farmer level do not experience increase, as well as the availability of red chilies on the market, where if the availability of red chilies is abundant on the market it will cause a decrease in prices at the farmer and consumer level. The results of literature observations show that these three topics are mutually sustainable. So there is an opportunity for further research related to the three subjects for more accurate measurements based on findings in the field.

The rapid advancement of quantum computing has significantly impacted data security, as classical cryptographic algorithms such as RSA and ECC are increasingly vulnerable to quantum attacks. This study aims to evaluate the performance of classical and post-quantum cryptographic algorithms in a quantum simulation environment, focusing on stability, efficiency, and computational time. The research method employed experimental simulations using Qiskit, where cryptographic algorithms were modeled into quantum circuits and tested across varying qubit sizes of 128, 256, 512, and 1024. The simulation results indicate that classical algorithms face substantial limitations, with exponentially increasing computational time and drastically reduced stability beyond 512 qubits. In contrast, post-quantum algorithms demonstrated superior performance, maintaining high stability up to 1024 qubits, achieving greater quantum efficiency, and showing resilience against quantum attacks such as Shor’s and Grover’s algorithms. These findings highlight the urgent need to transition toward post-quantum cryptography as a more adaptive and reliable approach to safeguarding data in the quantum era. Although post-quantum algorithms still face certain challenges, such as larger key sizes and slightly higher computational costs at smaller scales, their overall benefits are far more significant in ensuring sustainable information security. Therefore, adopting post-quantum cryptography represents a strategic step that must be prioritized to address the evolving risks posed by quantum computing technologies.

The rise of digital currencies such as Bitcoin and Ethereum has reshaped the landscape of global trade and financial transactions. This study investigates how digital currencies are influencing international accounting practices, focusing on the challenges and opportunities posed by this disruptive technology. By analyzing case studies from major economies, the paper explores the potential for blockchain to enhance transparency, streamline cross-border payments, and ensure better tax compliance. The findings suggest that while digital currencies provide efficiency gains, they also introduce regulatory and volatility risks that must be managed by accounting professionals globally.

This study aims to identify the main dimensions in the e-GovQual model that are most relevant for use in evaluating e-Government services in Indonesia. The study was conducted through a systematic literature review method on ten national scientific articles published between 2018 and 2023. The articles were reviewed based on the use of e-GovQual dimensions in the context of implementing digital-based public services. The results of the analysis show five main dimensions that are most often used, namely Efficiency, Reliability, Responsiveness, Citizen Support, and Security. These findings are expected to be the basis for standardizing e-GovQual dimensions and contributing to the development of a more consistent and comprehensive digital public service quality evaluation framework.

The limitations of traditional cost systems in capturing the complexity of operational activities lead to inaccuracies in cost allocation, which has an impact on the determination of cost of production and transfer prices between divisions. This study aims to evaluate the effectiveness of the Activity-Based Costing (ABC) method in improving the accuracy of cost information and examine the factors that affect its success. The method used is a literature study of major journals and supporting literature. The results of the study show that ABC is more accurate in allocating overhead costs based on relevant activities and cost drivers, and is able to reduce cost information distortion. The adoption of ABCs is influenced by cost structure, product diversification, and competitive intensity. However, successful implementation requires organizational readiness, managerial support, and an understanding of the operational context. These findings confirm the importance of implementing an adaptive cost system to support efficiency and transparency.

This study aims to evaluate the implementation of modern office practices at Madrasah Tsanawiyah Al-Wasliyah Tembung, encompassing staff training, procurement of hardware and infrastructure, document digitization, system integration, and the application of technology-based communication systems. A qualitative approach using a case study method was employed to gain an in-depth understanding of the processes and outcomes of the implementation. Data were collected through in-depth interviews, direct observations, and document analysis. The study also identifies the challenges faced, such as resistance to change and technical issues, and the strategies used to address them. The study concludes that the implementation of modern office practices significantly impacts the efficiency and effectiveness of madrasah operations and enhances the quality of educational services. This study recommends continuous staff training, investment in hardware and infrastructure, and a focus on document digitization and system integration for the successful implementation of modern office practices in other educational institutions.

This research is motivated by the condition of Islamic boarding schools in Jambi province in terms of infrastructure management. The research objective is to determine the infrastructure management system in developing Islamic boarding schools in Jambi Province.The research method uses a qualitative approach. The sample in this study; Nurul Jalal Islamic boarding school, Tebo Regency City, Zulhijjah Islamic boarding school, Batang Hari Regency, Nurul Iman Islamic boarding school, Jambi City and as a research informant for Islamic boarding school leaders, madrasa leaders and staff who handle infrastructure management. Data collection technique using snowball sampling. Sampling technique using the method : interviews, documentation, observation. To test the validity of the data by using data triangulationThe research results are as follows; first, management of facilities and infrastructure in the development of Islamic boarding schools in Jambi Province, the Islamic boarding schools as samples in this research are as follows; carry out planning, carry out implementation and organization, then carry out the process of procurement and inventory of facilities and infrastructure as well as the final stage of monitoring and evaluating the condition of infrastructure in an effort to develop Islamic boarding schools. All activities are oriented towards achieving goals, clarity and responsibility, administration, efficiency and consistency in the use of facilities and infrastructure. Second, the inhibiting factors in the process of managing facilities and infrastructure to develop Islamic boarding schools in Jambi province include; human resources, educational funds as well as the location and geography of Islamic boarding schools, while the supporting factors in managing facilities and infrastructure in developing Islamic boarding schools in Jambi Province come from the culture of Islamic boarding schools and the principles possessed by Kiai as leaders of Islamic boarding schools. Third, the efforts made by Islamic boarding schools in managing facilities and infrastructure in developing Islamic boarding schools in Jambi Province include; maximizing the allocation of the use of education financing funds for facilities and infrastructure, increasing human resources through training, collaborating with other institutions, collaborating with the private sector, collaborating with the government and the community. Fourth, a suitable management model for facilities and infrastructure in developing Islamic boarding schools in Jambi Province, the results of findings in the field show a model that is more suitable for developing Islamic boarding schools. The facilities and infrastructure management model is carried out using a strategic management model and at the beginning of activities uses the active management concept. This activity is influenced by the type and style of Islamic boarding school leadership. Apart from that, Islamic boarding school leaders view facilities and infrastructure as resources in the form of sources of strength in achieving a goal and as resources related to humans, finances and materials.

The RKAS application is an information and communication system to facilitate the budgeting, implementation and administration as well as accountability of the School Operational Assistance Fund in primary and secondary education units nationally. This study aims to determine how the RKAS application operates in assisting the management of the School Operational Assistance Fund (BOS). The method used in this research is a systematic literature review with the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) model. The data for this study was taken from the google scholar database. The results of this study show that the RKAS application is very helpful in managing BOS funds, besides that the RKAS application can also ensure accountability, transparency, effectiveness, and efficiency in its management. ARKAS allows schools to plan, implement, and report the use of funds efficiently. The use of ARKAS also makes it easier to monitor and evaluate the use of BOS funds. The use of the RKAS application has a significant impact on school financial management, the operation of a good RKAS application will have a good impact on schools, and vice versa. Thus, schools are obliged to use the RKAS application as a guide in managing BOS funds, so that BOS funds can be managed accountably and transparently and help in school management.

This article aims to find out about the process of receiving revenue from the Karawang BAPENDA tax sector, with a focus on recording, reporting. the reason can provide valuable insight for local governments in increasing effectiveness and efficiency in local tax management. this research method is qualitative using descriptive analysis, which is a research method that tries to describe the object. The results of the study indicate the process of receiving local revenue from the Karawang BAPENDA tax sector by using Sipadi and after being inputted, a tax form is made, namely SSPD, to be submitted to employees and then paid according to tax and will receive STBP and STS will also be made by using the system, it will be more efficient in errors between systems and humans. obstacles in the receipt of local revenue by Bapenda Karawang related to deposit certificates, local tax payment certificates, and proof of payment certificates include data entry errors, incomplete documents, difficulty verifying payments, and technical problems in administration and reporting systems. To address these issues, Bapenda Karawang could improve officer training, use advanced information technology, and increase transparency of financial reporting. Additional measures include strengthening coordination between units, periodic evaluation of systems and procedures, and providing easy and clear access to local revenue information to the public.