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This study aims to examine the implementation of the Village Financial System (SISKEUDES) information technology by applying the Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework and the Technology Acceptance Model (TAM) in Daleman Village, Lawu Village, and Baran Village, Sukoharjo Regency. By adopting a qualitative descriptive approach and triangulation methods, the research establishes that internal control mechanisms under the COSO guidelines are being applied productively. Such compliance is demonstrated through the mandatory cross-verification process conducted by the Financial Officer and Village Secretary, supported by the analytical capabilities of the system’s built-in audit trail. From the TAM perspective, village officials show a high level of technology acceptance, since the system is perceived to provide considerable ease of use and significant benefits in improving the efficiency of financial reporting. Nevertheless, several technical challenges remain, particularly server congestion during peak reporting periods. In addition, there is still a limitation in external transparency, as the dissemination of financial information through digital platforms such as village websites has not been optimally socialized to the community. As a result, many residents continue to rely on conventional information channels such as information boards and village meetings. Therefore, although internal accountability has been well established, improvements in digital infrastructure and communication strategies are necessary to strengthen transparency in village financial management

This study examines how environmental, social, and governance issues shape the impact of financial success on firm value. To understand the link between the variables, the legitimacy theory and signal theory are employed. The population used includes non-financial enterprises from 2019–2023 that are listed on the Indonesia Stock Exchange (IDX) and are part of the Refinitiv database. Secondary data was gathered from the Indonesia Stock Exchange, official corporate websites, and the Refinitiv database in the form of sustainability reports, annual reports, and ESG scores. The sample size is 176 company data points over 5 years, selected using the purposive sampling method. Firm value is positively and significantly impacted by financial success, according to the research findings. ESG also improves the link between firm value and financial performance, according to the study. Lastly, the study's results also show that ESG increases business value, while not significantly. These findings suggest that the study's ESG variable is a pure moderator variable. Furthermore, the implications of the research both theoretically and practically have been discussed.

Libraries play a crucial role in broadening the public's knowledge horizons by improving literacy skills. However, the reality at the Samaturu Library in Jambu Malea Village shows that manual management still dominates, leading to various administrative obstacles such as data irregularities, the risk of losing important information, and inefficiencies in tracking daily activities. This condition demands digital transformation to optimize public services at the village level comprehensively and sustainably. This research focuses on the development of a web-based library information system specifically designed to modernize administrative processes to be more systematic, fast, and organized. Built using the PHP programming language and MySQL database, this platform offers an intuitive interface for both staff and members. Its superior features include book data management, membership, activity agendas, announcements, and digitizing the borrowing and return process. Furthermore, the system is capable of automatically generating periodic reports to facilitate library performance evaluation. Based on the results of comprehensive testing using the Black Box Testing method, all system functionality was proven to operate optimally according to the required specifications. Direct user trials also showed very positive responses regarding aspects of ease of navigation and operational time efficiency. The implementation of this system is expected to improve the effectiveness of internal management, accelerate the quality of services to library users, and become a major catalyst in realizing superior digital literacy governance in rural areas.

Correspondence administration is vital for supporting operational efficiency in schools. However, manual management often leads to issues such as data retrieval delays, recording errors, and the risk of lost archives. This research aims to design and develop a Web-Based Administration Data Monitoring Information System using QR Codes at UPTD SMAN 3 Majene. The study employs the Research and Development (R&D) method with the Waterfall model, encompassing requirements analysis, system design, implementation, testing, and maintenance.The system involves three primary users: Admin/Administrative Staff, Teachers, and the Principal. QR Codes are implemented as digital identities to facilitate easier archive tracking and retrieval. Results indicate that the system enhances effectiveness and efficiency in correspondence management, accelerates letter request services, and simplifies data monitoring for school management. This system is expected to provide a solution for achieving orderly administration at UPTD SMAN 3 Majene. Furthermore, QR Code integration ensures document validity and digital archive security, supporting a more modern, transparent, and sustainable school governance transformation.

Advances in information technology have brought significant changes to how Micro, Small, and Medium Enterprises (MSMEs) conduct their business operations, particularly in the areas of marketing and sales. However, Stretto Pizza MSME still relies on manual processes for ordering and transaction recording, which results in limited marketing reach, suboptimal data management, and an increased risk of errors in recording. This study aims to develop a web-based e-commerce information system that can integrate sales processes and data management more effectively. System development was conducted using the Waterfall method, which includes the stages of requirements analysis, design, implementation, testing, and maintenance. The system was built using the PHP programming language with MySQL database support. System testing was performed using the Black-Box Testing method to ensure that every feature functions according to user needs. The research results show that the designed system is capable of supporting product ordering processes, customer data management, sales transactions, and report generation more efficiently. With this system, it is hoped that the Stretto Piza SME can improve its operations while expanding its marketing reach through the use of digital technology.

This study aims to examine and analyze the implementation of digital-based public services through the Digikel website in Biawao Village and Limba U1 Village,Gorontalo City. The main focus of this study includes three aspects:(1) support, (2)capacity, and (3) value. This study employs a qualitative approach with a descriptiveresearch design. Data were collected through observation, interviews, and documentation. The study's findings indicate that the implementation of the Digikel website hasbeen effective across the three aspects. (1) Support: The implementation of Digikelis supported by leadership commitment, active employee involvement, and policysupport from the city government through clear regulations. However, there are stillchallenges in the community's socialization process, which has not been optimal.(2) Capacity: Human resources in Biawao Village and Limba U1 Village are considered to have adequate competence through technical guidance. Nevertheless,there are still infrastructure-related obstacles, including unstable internetconnectivity and limited computer equipment. The absence of a dedicated budgetat the village level has also been a constraint in system development. (3) Value: The implementation of Digikel has had a positive impact, particularly in improving efficiency in terms of time, cost, and labor, as well as in accelerating, simplifying, and enhancing the transparency of public services. However use of this system has not yet been fully optimized due to low levers of diritalitgacy among somemembers of the community.

This study aims to analyze the digital communication strategy of Arrahmah Tour in building pilgrims’ trust through digital media. This research employs a qualitative approach with a case study method. Data were collected through interviews, observation of the company’s official digital media, particularly the website Arrahmah Tour, and documentation of various digital contents such as company profiles, travel packages, pilgrims’ testimonials, and service information. Data analysis was conducted using a descriptive-qualitative technique focusing on identifying patterns of digital communication strategies in building trust. The findings show that Arrahmah Tour implements a digital communication strategy focused on building digital trust through three main elements: information transparency, social proof, and communication consistency. Digital media functions not only as a promotional tool but also as an organizational legitimacy instrument and a mechanism for reducing perceived risk among prospective pilgrims. The company’s website serves as an information hub as well as a primary reference in the decision-making process. Thus, the implemented digital communication strategy significantly contributes to building pilgrims’ trust in the context of high uncertainty within the Umrah travel industry.

Taste.ki MSME, a café in Makassar, faces challenges from intense competition and an suboptimal digital marketing strategy, relying only on Instagram without a consistent content strategy. This study aims to design a website integrated with Instagram to strengthen Brand Awareness and increase sales. The research employed the Four-D method (Define, Design, Develop, Disseminate), and the website was designed using the Wordpress CMS. The results indicate that the website design was successfully implemented. The integration of the website with Instagram significantly improved Brand Awareness, evidenced by a Brand Recognition achievement of 88% and Brand Recall of 94%. Furthermore, this digital strategy positively impacted Taste.ki MSME's sales, showing an increase of 79.20%. This improvement confirms the crucial role of a website as an information hub and conversion channel in an MSME's digital marketing strategy to compete effectively in the digital era.

This study aims to develop the sissenrekang.com website as a promotional medium for tourism in Enrekang Regency. The development was carried out using the WordPress CMS with the Research and Development (R&D) research method and the Four-D model (Define, Design, Develop, Disseminate), starting from the needs analysis stage, design, sketching, to creating a digital mockup. The functional validation results obtained a score of 100%, indicating full system feasibility. Further evaluation through Functional Suitability Analysis, Guttman Scale, and System Usability Scale (SUS) resulted in a score of 81.375, indicating a high level of feasibility and comfort of use. This website is expected to provide benefits for managers, facilitate access to information for users, and contribute to supporting the promotion and development of tourism in Enrekang Regency.

This study aims to design and develop a web-based New Student Admission System (PPDB) Website at MIS Chairul Bariyyah Medan Krio to overcome the limitations of manual registration systems. The method used is Agile, as it supports iterative, flexible, and adaptive system development according to user needs. Data collection techniques include observation, interviews, literature study, and documentation. The system is developed using the Python programming language with the Django framework and MySQL database. The results show that the developed system improves the efficiency of the registration process, minimizes data recording errors, and facilitates real-time management of applicant data. In addition, the Website also serves as an information and promotional medium for the school that can be accessed anytime. Based on Blackbox testing and User Acceptance Test (UAT), the system is proven to run well and is easy to use. Therefore, this web-based PPDB system is effective in improving the quality of Administrative services at MIS Chairul Bariyyah.

Micro, Small, and Medium Enterprises (MSMEs) are one of the key pillars of the rural economy, including in Karangkuten Village. Although they exist in significant numbers and possess considerable economic potential, most rural MSMEs still face various limitations in the marketing aspect, particularly in utilizing rapidly developing digital media. This Community Service Program (KKN) of the Faculty of Economics aims to support the digitalization process of MSMEs through the creation of engaging promotional videos integrated with the official website of Karangkuten Village. The implementation method of this program includes stages of socialization for MSME actors, video recording in six hamlets, a systematic editing process, as well as uploading and handing over the results to the village government. The results of the activity indicate that this program successfully produced MSME promotional video content that is not only engaging and informative but also suitable for publication on the village website as a digital promotional medium. In addition to increasing the visibility and branding of MSMEs, this program also contributes to strengthening the image of Karangkuten Village as a culinary village and a center for innovative creative MSMEs. This program is expected to provide long-term impacts in improving the competitiveness of MSMEs and encouraging sustainable and inclusive rural economic growth.

The Community Service Program (PKM) collaboration organized by LLDikti Wilayah III represents a synergistic initiative among higher education institutions to support village digitalization based on the Smart Village Smart Governance concept. The program involved Universitas Nasional as the lead university, in collaboration with Universitas Muhammadiyah Prof. Dr. HAMKA and Institut Transportasi dan Logistik Trisakti as partner institutions, and was implemented in Kademangan Village, Mande District, Cianjur Regency. The activity focused on developing and socializing the Kademangan.net village service website as a digital platform to enhance transparency and efficiency in public services, including access to village information, public complaints, and MSME promotion. The program began with a socialization session at the Village Hall involving village officials and residents, followed by field surveys at the local Posyandu and residents’ homes to identify community needs and preferences regarding digital services. The results indicate that village service digitalization improves accessibility and time efficiency for residents, although assistance is still needed for those less familiar with technology. Overall, this collaborative PKM initiative contributes to strengthening digital-based village governance and serves as a sustainable model of inter-university collaboration in empowering rural communities through information technology.

This study aims to analyze and obtain empirical evidence regarding the effect of profitability, leverage, and sales growth on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. This research method uses a quantitative approach with secondary data in the form of annual financial reports obtained from the official IDX website and related company websites. The sampling technique used a purposive sampling method to obtain a sample of companies that met the research criteria during the observation period. The dependent variable in this study is tax avoidance, which is proxied by the Effective Tax Rate (ETR), while the independent variables consist of profitability as measured by Return on Assets (ROA), leverage as measured by the Debt to Equity Ratio (DER), and sales growth as measured by annual sales growth. The data analysis technique uses panel data regression through the stages of selecting the best model, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The results of the study indicate that profitability, leverage, and sales growth simultaneously influence tax avoidance. Partially, profitability influences tax avoidance, while leverage and sales growth do not.

Financial performance is an important indicator for assessing the sustainability and growth prospects of a company, where a sustained negative net profit may indicate financial and operational problems (Aminah, 2015). The purpose of this study is to analyze the financial performance of PT GoTo Gojek Tokopedia Tbk for the period 2019-2023 based on NPM, ROA, and ROE. The research method used in this study is a qualitative method with a descriptive analysis approach. The data was sourced from the official website of PT GoTo Gojek Tokopedia Tbk for the period 2019-2023. The results show that all profitability ratios, namely Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE), are in an unfavorable condition and far below the standards set by Bank Indonesia (2004), namely NPM 3%–9.5%, ROA 0.5%–1.25%, and ROE 5%–12.5%. NPM was consistently negative from -276.74% (2019) to -373.12% (2023), indicating that the company has not been able to generate net income from its revenue due to high operating expenses. ROA was also negative throughout the period, ranging from -112.57% (2019) to -167.33% (2023), indicating that assets have not been utilized efficiently. Similarly, ROE recorded negative values from -162.02% (2019) to -253.41% (2023), reflecting that shareholders' capital has not been optimally managed and has not provided returns, so that overall financial performance requires a more effective financial management strategy.

This study analyzes the implementation of Good Governance in enhancing consular services at the Consulate General of the Republic of Indonesia in Tawau, using a qualitative approach with a case study paradigm. The findings reveal several key points: First, transparency in consular services is achieved through openness about procedures, fees, and service time standards via official platforms like websites, social media, and notice boards. This transparency reduces information asymmetry, prevents maladministration, and builds trust. Second, service accountability is reflected in the timely execution of passport renewals, Emergency Travel Documents, and document legalization, following Standard Operating Procedures (SOPs). Accountability is further demonstrated through performance reports, complaint channels, and service evaluations. Third, public participation is fostered through two-way communication, complaint mechanisms, and collaboration with Indonesian citizen and migrant worker communities. The mobile consular service program also enhances accessibility. Finally, consular services are based on clear legal frameworks, ensuring the legitimacy of services and protection for Indonesian citizens and migrant workers. Overall, the study concludes that the implementation of Good Governance principles at the Consulate General of Indonesia in Tawau significantly improves the quality of consular services.

Rice plants (Oryza Sativa L.) are the main staple food commodity in Indonesia, as most of the Indonesian population relies on rice as their primary food. One of the causes of low rice production in Indonesia is that farmers generally cultivate rice improperly, such as in land preparation or land selection. Land suitability in rice cultivation greatly affects crop productivity. A process that can support decisions regarding rice land suitability is the development of a Decision Support System (DSS) website using a combination of the Simple Additive Weighting (SAW) method and the Technique for Order Performance of Similarity to Ideal Solution (TOPSIS). This combination is performed by taking the average (µ) of the final results from the SAW and TOPSIS methods. The final scores of each method are calculated separately, and then the average (µ) of these two results is taken to obtain the final ranking of the alternatives. The data used to determine the suitability of rice land is based on five criteria: soil type, soil pH, rainfall, temperature, irrigation and water supply. The alternative data used in the study includes six alternatives: Sungai Kunjang, Sambutan, Samarinda Utara, Palaran, Loa Janan Ilir, and Samarinda Seberang. The aim of this research is to provide information on alternative solutions to farmers or farmer groups in determining rice land suitability. The results of the combination of the SAW and TOPSIS methods show that the alternative with the highest final score is Samarinda Utara (A3), with a final score of 0.7337. Meanwhile, the alternative with the lowest final score is Sambutan (A2), with a final score of 0.4402.

Along with the rapid growth of digital media, various forms of digital transactions have also developed.1 This development has driven changes in the payment system in Indonesia, one of which is through the implementation of QRIS (Quick Response Code Indonesian Standard). Despite its increasingly widespread use, there are still few studies that systematically examine user perceptions and the effectiveness of QRIS in improving transaction efficiency and strengthening the digital financial system. The purpose of this study is to identify and comprehensively analyze the results of previous studies related to QRIS use through a Systematic Literature Review (SLR) approach. Data were collected from Google Scholar and Garuda using the keywords "QRIS use", "QRIS payment system", and "QRIS transaction tool". The results show that QRIS can improve the efficiency and convenience of digital transactions, both for consumers and businesses, and facilitate the integration of financial services in a single platform. This study also aims to analyze the use of QRIS in public services. Using a descriptive qualitative research method, research data was taken from the results of searches of reliable sources including official websites, academic literature, theses, and national scientific journals relevant to the research topic. Thus, this may indicate that the success of QRIS is influenced by effective socialization, public awareness of transaction security, and equitable access to technology. The implications of this research provide a useful literature map for policy development and further studies in the field of digital finance.

The development of digital technology affects tourism promotion strategies. Promotion of cultural tourism in remote areas. The Tarung Traditional Village (KA) is one of the trains located in West Sumba district that has cultural heritage and historical value but still cannot be promoted properly due to the lack of digital media. Therefore, the researcher created a website as a medium for promoting cultural tourism destinations for Tangung Train. The system development method applied is the waterfall model with phases of needs analysis, system design, implementation, and testing. Information collections are carried out through literature studies, observations with traditional and community managers, and direct interviews. The process of developing this system must be able to meet the community's information needs related to the profile of customary areas, customary houses, customary ceremonies, photo galleries and tour guides of the Tarong Train. The result of this research is to get promotional media for the Tarung Train in the form of an informative site about the potential of the Tarung Train containing train profiles, traditional houses, traditional ceremonies, photo galleries, and tourist guides. As well as promotion in the form of a website that is able to increase access to information from the general public and also introduce cultural image.

This study aims to describe the forms and types of presuppositions found in two short stories published on the website ruangsastra.com, namely “Minum Teh Sebelum Mati” (“Drinking Tea Before Dying”) and “Pendongeng Keliling dan Tangisan Peluru” (“The Traveling Storyteller and the Cry of Bullets”). This research employs a descriptive qualitative method with an objective and pragmatic approach. Data were collected using the observation and note-taking method, then analyzed using distributional and referential analysis techniques. The results of the study show that a total of 32 presuppositions were identified and classified into six types, theory: existential, factive, structural, non-factive, lexical, and counterfactual presuppositions. Among these types, existential presuppositions were the most frequently found in the texts, while counterfactual presuppositions were the least common. These findings indicate that the use of presuppositions in short stories serves not only as a linguistic feature but also as an essential tool in constructing meaning and understanding narrative context. This research is expected to make a significant contribution to the development of pragmatic studies, particularly in the analysis of modern literary works, as well as to open new perspectives in understanding the interaction between language, meaning, and context in literary texts. The implications of this study may also serve as a foundation for further research on other pragmatic aspects in broader and more diverse literary works.

The development of information technology has encouraged improvements in public service quality, including at the village government level. In Sunggal Kanan Village, Sunggal District, Deli Serdang Regency, the process of submitting public complaints and aspirations is still carried out manually, resulting in issues related to documentation, transparency, and follow-up actions. This study aims to design and develop a web-based Village Public Complaint and Aspiration Information System using the Rapid Application Development (RAD) method. The RAD method was chosen because it emphasizes fast system development through iterative stages involving active user participation, namely Requirements Planning, User Design, Construction, and Cutover. Data collection techniques included observation, interviews, and literature studies. The developed system provides features such as user registration and login, complaint and aspiration submission forms, report status tracking, and an admin dashboard for managing and following up on reports. The results show that the system improves efficiency, transparency, and accountability in managing public aspirations. Through this system, citizens can submit reports online without visiting the village office and monitor their report status in real time. The implementation of the RAD method proved effective in delivering a system that meets user needs within a relatively short development time.