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This research examines the optimization of the administrative service system at the Regional Personnel Agency of Central Kalimantan Province using a descriptive qualitative approach. The focus of the research includes the implementation of the service system, identification of obstacles, and development of a resolution strategy. The results revealed that the administrative service system has been implemented through six main aspects that are integrated with each other, including guest services, management of incoming letters and dispositions, numbering of outgoing letters, reporting on letter administration, file distribution, and distribution of Decision Letters (SK). The main obstacle identified is the management of non-physical incoming mail that has not been well organized, but has been overcome through a systematic search strategy and intensive internal communication. Efforts to improve service quality are implemented comprehensively through the development of employee competencies, strengthening work integrity, periodic evaluations, and building a culture of excellent service, all of which contribute to improving the effectiveness of the overall administrative service system.

Innovation in sharia-based financial technology (sharia fintech) provides solutions to challenges in the microfinance sector, especially for micro, small, and medium enterprises (MSMEs) who have difficulty accessing conventional financial services. This study aims to analyze the role of sharia fintech in microfinance and its impact on economic empowerment. The method used is a qualitative descriptive analysis through literature studies, which includes a review of sharia fintech platforms operating in Indonesia. The results of the study show that sharia fintech has succeeded in providing easier and more transparent access to financing for MSMEs with the principle of risk sharing, which supports financial inclusion. Sharia fintech also increases the competitiveness of MSMEs and encourages economic growth. However, challenges related to regulation, financial literacy, and data security still need to be overcome to maximize the potential of sharia fintech. This study concludes that sharia fintech is an effective digital solution in supporting economic empowerment in Indonesia.

In recent years, the issue that has become a hot topic of discussion among both the national and international communities is the issue of environmental damage. Therefore, in the economic context, there is a need for a transformation towards a green economy. The Indonesian government is promoting the TPB/SDGs Indonesia 2030 program. Realizing the Sustainable Development Goals (SDGs) 2030 is a shared responsibility that requires participation from all sectors, including the government, civil society, and the private sector. Therefore, considering the importance of sustainable development in the field of investment itself, several global organizations have established a measure that calculates sustainable development known as ESG investing. ESG consists of Environment, Social, and Governance, which adds value to companies that care about and think about the environment, such as issues related to carbon emissions, water and air pollution, and other environmental issues. This research aims to determine the role of the younger generation as agents of change through ESG Investment in realizing the 2030 SDGs. The research method utilized in this scientific paper is a combination research method with data collection through literature review. This research is expected to provide insights into the urgency of the younger generation in realizing the 2030 SDGs.

Investment encouragement is needed in the tourism sector involving participation from the community, businesses, as well as local and central governments. This collaboration is crucial to ensure a shared commitment to developing the tourism potential with sustainable growth and positive impact. The "Jakarta 101" advertising campaign has produced a video showcasing three unique local tourist destinations in Jakarta, each with its own distinct characteristics, hidden gems, and profound meanings. One of them is a coffee shop that employs individuals with disabilities, adding a unique dimension to its significance. Additionally, Jakarta boasts an educational museum with knowledgeable guides explaining its historical artifacts, along with other educational spots focused on environmental care and recycling, previously plagued by high crime rates. In this advertising campaign, a copywriter is responsible for the pre-production stages, including scriptwriting and formulating interview questions for the speakers. The copywriter plays a pivotal role in designing the advertising communication concept, maintaining brand consistency, and supporting the brand experience in various scenarios. The role of a copywriter increasingly demands digital and technological skills due to the evolving times. This research aims to enhance the skills of copywriters in creating the "Jakarta 101" advertising campaign and provide fresh insights into the role of copywriters in content creation. Copywriting in advertising holds a crucial role, serving as a bridge between potential consumers and the purchasing decision.

The objective of this research is to explore resource consumption accounting within the economic unitunder study. Additionally, the research aims to analyze competitive advantage as a process ofuniqueness for an organization or a specific superiority when compared to its competitors. Based onthis, the researcher posits that sustainable competitive advantage refers to the organization's objectiveability to adapt to changes in the market environment and to thoroughly examine the industryenvironment. The research problem stems from the fact that many companies in today's world strive for leadershipand excellence in production through the recognition of the importance of modern systems, particularlyresource consumption accounting, in achieving competitive advantage. However, the challenges andexternal factors that accompany production processes may hinder this achievement. The studyinvestigates whether resource consumption accounting has an impact on competitive advantage. The research is based on the hypothesis that there is a significant correlation between resourceconsumption accounting and sustainable competitive advantage. The importance of the research lies inhighlighting the role of resource consumption accounting in achieving sustainable competitiveadvantage, and in assessing the impact of resource consumption accounting on the realization of suchan advantage.

This study analyses the influence of fiscal capacity on capital expenditure in Aceh Province over the period 2007-2023 by collecting data from the BPS website of Aceh Province. Using multiple linear regression method, this study found that Local Own Revenue (PAD), Revenue Sharing Fund (DBH), and Special Allocation Fund (DAK) have a positive and significant influence on capital expenditure. The results of the analysis show that every 1 unit increase in PAD, DBH, and DAK respectively increases capital expenditure by 234.0927 units, 57.51575 units, and 25.09292 units. This finding indicates that stronger fiscal capacity allows local governments to allocate more budget for infrastructure and investment projects, which support economic development and community welfare. Increased personnel expenditure was also found to have a significant positive impact on capital expenditure, indicating the importance of investment in human resources to support the efficiency and effectiveness of managing development projects. These results support the Human Capital and Administrative Efficiency theories, which assert that competent and efficient human resources increase productivity in budget management

This paper explains the payment process for mooring and pilotage of PT. Pelayaran Nusabhakti Tatasegara Batam. The method used in this observation is field research. The author of the paper with library research activities where the author gets material or paper materials from books in the library or other reading sources related to the subject matter taken from PT. Pelayaran Nusabhakti Tatasegara is one of the companies engaged in the agency sector. PT. Pelayaran Nusabhakti Tatasegara Batam serves many types of ships ranging from tugboats-barges to LCT (Landing Craft Tank) cargo ships at Batam port. In its payment system using the BSIMS system after the PUK (General Statement of the ship) is issued at Bsim, it can be continued by carrying out the Fund hold process until it is paid off. The purpose of this paper research is to find out how the Payment Process for Mooring and Pilotage in the BSIMS Special Batam system by PT. Pelayaran Nusabhakti Tatasegara Batam. The process starts from registration to Paid Off. The conclusion of this paper is the payment process for Anchorage and Pilotage on the Special BSIMS System for Batam by PT. Pelayaran Nusabhakti Tatasegara Batam runs smoothly and in accordance with existing procedures, but there are still various obstacles experienced including network disruptions in the system which cause difficulties in inputting data into the system, double holds occur in the officer system, PUK does not come out because the PUK activity at the previous port has not been closed, which causes the PUK not to come out.  

Universitas Bangka Belitung (UBB) is committed to improving the quality of facilities and infrastructure to support various academic and non-academic activities. This article discusses the feasibility of constructing a Multipurpose Building (GSG) designed to be a multifunctional activity center. This study uses a financial analysis method with parameters of Net Present Value (NPV), Internal Rate of Return (IRR), Benefit Cost Ratio (BCR), and Payback Period (PP). The results of the analysis show that this project is feasible to be implemented with an NPV value of Rp1,059,940,033 (10% interest rate) and an IRR of 13.66%. The construction of this building is expected to have a positive impact on the academic community and the surrounding community.

The construction of the pier at Pasir Kuning Beach, Tempilang, West Bangka Regency, Bangka Belitung Islands, aims to improve access and facilities for visitors. The beach is famous for its yellow sand beauty and distinctive cultural attractions, such as the tradition of the Ketupat War. The planned pier will support tourism activities by providing facilities for tourist boats and improving safety in shipping. This study evaluates the technical and topographic aspects needed to determine the most appropriate location of the pier. By taking into account factors such as tides, waves, and currents, the optimal location for the construction of the pier was successfully identified. This study uses a quantitative descriptive method with secondary data collection and financial analysis involving parameters such as Net Present Value (NPV), Internal Rate of Return (IRR), Benefit Cost Ratio (BCR), and Payback Period (PP). The results of the analysis show that this project is financially feasible, with an NPV of IDR 2,664,366,232.32 (10% discount) and IDR 1,583,944,003.86 (15% discount), IRR of 13.1%, BCR of 1.4, and a payback time of 2.8 years. In addition, the project is expected to boost local economic growth through increasing the number of tourists and promoting local culture. Overall, this initiative not only focuses on the development of physical infrastructure but also on the development of tourism potential and the preservation of local culture, thus providing long-term benefits to the surrounding community.  

This study aims to examine the effect of Islamic accounting service quality on customer trust in the context of Islamic banking. This literature study identifies key factors in enhancing customer trust, including transparency of financial statements, compliance with sharia principles, and overall service quality. Using the literature research method, it was found that consistent and shariah-compliant implementation of Islamic accounting plays an important role in enhancing customer trust. Service quality that includes accuracy, transparency, and sharia compliance has a significant impact on customer trust, which in turn affects customer loyalty and the growth of Islamic banks. This research provides insights for Islamic bank management to improve service quality to build customer trust.

This study aims to examine the impact of NPM, ROI, and ROE on stock prices. The population of this research consists of infrastructure companies listed on the Indonesia Stock Exchange (IDX) during the period of 2019-2022. This study uses secondary data obtained from the financial statements of infrastructure companies listed on the IDX between 2019 and 2022, which were accessed through the website www.idx.co.id.  The research population consists of 23 infrastructure companies listed on the IDX during the 2019-2022 period. Purposive sampling was used to select a sample of 81 observations, which were analyzed using multiple linear regression. The results show that NPM has an effect on stock prices, while ROI and ROE do not have an impact on stock prices.

This research was conducted to determine the influence of financial rewards, job market considerations, and the work environment on accounting students' interest in choosing a career as a public accountant. Case study accounting students at the Lampung State Polytechnic. This research uses a quantitative approach method obtained from primary data by distributing questionnaires to respondents. Sampling in this study used probability sampling with a simple random sampling technique and a sample of 90 respondents was obtained using the Slovin formula. The data analysis technique used is Structural Equation Modeling (SEM) using smart-PLS 3.2.9 software. The results of this research show that financial rewards and job market considerations do not influence accounting students' interest in choosing a career as a public accountant. Meanwhile, the work environment has a significant influence on accounting students' interest in choosing a career as a public accountant

This study aims to conduct an empirical test on the effect of financial ratio there are liquidity, solvency, and activity ratios on the profit growth of transportation and logistics sector companies listed on the IDX in 2019-2023. The data collection method uses purposive sampling, namely based on certain criteria so that 21 companies and 105 data are obtained. Data testing uses structural model analysis techniques Sstructural Equation Modeling) with an analysis tool, namely SMART PLS version 3 in data processing. The results of this study indicate that the liquidity, solvency, and activity ratios do not affect the profit growth of transportation and logistics sector companies.

Facial Emotion Recognition (FER) is a key technology for identifying emotions based on facial expressions, with applications in human-computer interaction, mental health monitoring, and customer analysis. This study presents the development of a real-time emotion recognition system using Convolutional Neural Networks (CNNs) and OpenCV, addressing challenges such as varying lighting and facial occlusions. The system, trained on the FER2013 dataset, achieved 85% accuracy in emotion classification, demonstrating high performance in detecting happiness, sadness, and surprise. The results highlight the system's effectiveness in real-time applications, offering potential for use in mental health and customer behavior analysis.

This research focuses on evaluating the Combox web application, a digital tool designed to help Food and Beverage (F&B) business owners strengthen their online presence. The analysis was carried out through Black Box Testing, specifically using the Equivalence Partitioning method, to assess core functionalities like login, logout, product management, and pagination. The findings reveal that while most features function as intended, there are issues with product addition and editing, as well as pagination when no data is available. These results highlight areas that need refinement to improve the application’s reliability and user experience. In summary, this research supports the advancement of a digital platform that enables F&B businesses to harness technology effectively in today’s competitive landscape.

The rapid development of technology has facilitated daily human activities, one of which is the existence of digital financial systems for transactions and investments, with Bitcoin being one of the products of digital currency. The purpose of this research is to carefully examine and analyze the role of digital forensics in efforts to trace the proceeds of corruption crimes that have been converted into Bitcoin. The legal research method used is a normative juridical approach, conducting research on library materials and utilizing the Statute Approach and Case Approach. The results of the research conclude that digital forensics is an important process in legal investigations involving the identification, collection, analysis, and preservation of digital evidence from electronic devices.

Corruption is a serious crime that has a wide impact on economic stability, public trust, and governance. Impoverishment punishment, as a form of alternative sanction, aims to provide a deterrent effect for perpetrators of corruption by confiscating assets obtained illegally. This study analyzes the effectiveness of the implementation of impoverishment punishment in the context of the legal system in Indonesia. The approach used is a normative and empirical study by evaluating existing regulations, case studies of the implementation of impoverishment punishment, and its impact on perpetrators and prevention of corruption in the future. The results of the study show that although impoverishment punishment has the potential to be an effective instrument, its implementation faces various challenges, including weak law enforcement, political resistance, and regulatory limitations. Therefore, legal reform and institutional strengthening are needed to ensure that this punishment can be implemented optimally in efforts to eradicate corruption.

The formation of laws and updates to legal materials must be aimed at realizing social equilibrium , namely an orderly, just and prosperous life. The pattern of communication or dialogue and dialectics that occur in the process of forming legislation will affect the character of the law, the more transparent and participatory the more responsive the law will be. This research method uses normative juridical. The legal policy of legislation should include three things: (i) guarantee justice in society ; (ii) create a peaceful life (create alive placidity ) by maintaining legal certainty; and (iii) realize usefulness (realize use ) by handling real interests in common life in a concrete manner. The application of the principle of justice is based on "legal enforceability" and "equality before the law". The principle of legal certainty is achieved through: (i) clear and firm norming regarding obligations and prohibitions; (ii) legal transparency that prevents society from normative confusion; and (iii) continuity of legal order that provides a reference for future behavior. The principle of utility is based on the ability of law as a social instrument to integrate the aggregation of social interests so that they do not clash with each other, and instead order occurs.

The application of main and additional criminal witnesses in the PTPK Law has become firm with the existence of legal norms for the return of state financial losses that do not eliminate the criminalization of the perpetrators of criminal acts but only factors that alleviate punishment. This is important so that there is no disparity in punishment. And likewise punish paying restitution if the act is committed jointly, so that a sense of justice occurs,The research method used is normative juridical. Which type of data used is primair legal material obtained from all publications on law, literature that is not an official document. Publications about the law include, among others, the internet, textbooks, law journals, articles, comments, court regulations and other sources; The types of criminal sanctions in the PTPK Law, namely in the form of principal punishment and additional punishment in the form of restitution, are closely related. Aspects of the amount of state financial losses, aspects of the perpetrator's guilt, aspects of the benefits obtained by the perpetrator, the impact caused by the perpetrator and the return of losses made by the perpetrator. Such is the case in imposing additional punishment in the form of paying restitution. In the PTPK Law, the amount of restitution is interpreted as “not merely assessing state financial losses, but assessing how much money is actually received by the perpetrator”, so that the imposition of restitution is in accordance with objective and proportional principles. Likewise, the imposition of restitution in the case of corruption crimes committed jointly and tried simultaneously, the additional restitution cannot be imposed jointly.

The purpose of this research is to examine and analyze the validity of scientific crime investigation as evidence in the process of proving murder cases and what are the advantages and disadvantages of using the scientific crime investigation method in crime scene processing carried out by forensic laboratories. Then the method used in this research is the normative legal research method. The results of the study show that the scientific crime investigation method, which is expressed in concrete form through forensic laboratory examinations and information from police forensic experts, is the central point. In connecting the relationship between the perpetrator, victim and evidence with the crime scene, the construction of evidence for a criminal act becomes stronger and can give confidence to the judge in deciding a case fairly and in accordance with the actual facts. In the case of the crime of murder with poison, the statements of the witnesses and the statements of the two defendants were linked and interconnected with each other after the scientific crime investigation method was applied; The advantages and disadvantages of using scientific crime investigation methods in crime scene processing carried out by forensic laboratories include. The advantages and disadvantages of using scientific crime investigation methods in crime scene processing carried out by forensic laboratories include: (1). The advantage of implementing scientific crime investigation is that uncovering cases using old methods full of violence, intervention, etc. has been abandoned. (2) Fast, precise and accurate inspection supported by special tools that have been internationally standardized, (3) Minimizing errors made before SCI implementation (manual patterns replaced with digital patterns). Meanwhile, the weaknesses are: Internal side of the SatKer (Work Unit): the number of human resources who supervise and understand the use of Special Tools (Alsus) is limited, the special equipment, both primary and secondary, is expensive. If we look at the human resources that this country has, it should be enough to assist the Forensic Laboratory team in supervision and are people who understand the special tools that support the performance of the Forensic Laboratory. Apart from that, the government should be more respectful of the procurement of these special tools, even though not everyone has to always use these special tools. However, these tools are very useful for the smooth running of investigations and/or investigations. Because the resulting examination data is much more detailed and accurate.