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Big data processing has become an important aspect of computer science and various industries in the digital age. Efficient and timely programming algorithms play a central role in addressing the challenges presented by big data. This journal focuses on various optimization methods and techniques that can be applied in the development of programming algorithms for processing big data. Supporting and relevant references are used to illustrate the concepts and techniques presented in this paper. Discussions include parallel methods, data compression, indexing, divide and conquer strategies, and greedy algorithm approaches. Case studies on the implementation of fast sorting algorithms in the context of big data processing are also presented. The understanding and application of these optimization methods are important in maximizing the efficiency and performance of programming algorithms in dealing with big data, and they play a key role in the development of relevant information technology solutions.  

The purpose of this research is to determine the ability of auditors, professional skepticism of auditors, and audit techniques on the effectiveness of carrying out investigative audits in disclosing fraud. This research uses a description based on a literature review of previous research regarding the Influence of Auditor Ability, Auditor Professional Skepticism, and Audit Techniques on the Effectiveness of Carrying Out Investigative Audits in Disclosure of Fraud. The technique used in this research is collecting, comparing and analyzing previous research related to the role of auditors in preventing and detecting fraud. The results of this research show that the auditor's ability, the auditor's professional skepticism and audit techniques have a positive effect on the effectiveness of carrying out investigative audits in disclosing fraud so that the higher an auditor's ability, the smaller the error rate and the more effective the implementation in disclosing fraud.

Income Tax Article 21 is a tax imposed on the income of taxpayers. The purpose of this study is to analyze the application of the calculation, withholding, and reporting of Income Tax Article 21 derived from PT ASKRINDO Surabaya Branch. Income Tax Article 21 plays an important role in the context of taxation, especially in regulating the imposition of taxes on employee income obtained from the company. This research is motivated by efforts to avoid additional costs due to errors and delays in calculating, withholding, or reporting employee tax payments in accordance with Income Tax Article 21. The research method used in this study uses a descriptive method with a qualitative approach. The data sources used in this research are primary data and secondary data. The data was obtained by means of observation, interviews and documentation with informants from PT ASKRINDO Surabaya Branch. This research produces a conclusion that shows taxpayer compliance with Income Tax Article 21 is supported by the company's tax payment system. PT. ASKRINDO Surabaya Branch in the implementation of the calculation, withholding and reporting of Income Tax (PPh) Article 21 is in accordance with the current law.

As Chat GPT rose to fame rapidly, it has drawn attention of researchers around the globe to conduct studies related to the use of Chat GPT in various sectors including education. This study aims to investigate the use of Chat GPT in ELT through reviewing numerous previous related journal articles. In this review study, the researchers collected thirty journal articles from several primary online databases, such as: ERIC, Google Scholar, Sage Pub, ProQuest, Elsevier, Academia, and Research Net. To analyze the data, the researchers performed a set of procedures, namely data selection, classification, analysis, and conclusion. The results indicate that Chat GPT is a powerful tool that potentially brings benefits yet it requires more consideration and caution to be properly and effectively implemented. In a nutshell, the role of human resources is required to remain dominant and Chat GPT is probably used as a supporting element in ELT. It is expected that this study provides fruitful insights that are highly beneficial to promote proper understanding and implementation of Chat GPT in ELT.

This study was aimed to develop mobile learning media for students' learning interests at SMP Negeri 18 Medan which meet valid, practical and effective criteria. The research method used is the ADDIE development model which has 5 stages, namely: analysis, design, development, implementation and evaluation. The subjects of this study were 35 students of class IX-2 at SMP Negeri 18 Medan. The results showed that: (1) the development of mobile learning media for students' interest in learning mathematics met very valid criteria with an average percentage of 86.91% based on validation by media experts and an average percentage for material of 83.25% based on validation by material experts; (2) the development of mobile learning media for students' interest in learning mathematics meets practical criteria with an average percentage of 80.47% based on student response questionnaires to learning media; (3) the development of mobile learning media for students' interest in learning mathematics meets the criteria of being effective with an average percentage of 74.68% based on a questionnaire on students' interest in learning mathematics. Based on the results obtained, it can be concluded that the developed mobile learning media for students' interest in learning mathematics is feasible to use.

This research focuses on "Analysis of Productive Zakat Management at BAZNAS Sarolangun Regency". The research aims to find out how effective productive zakat management is and the suitability of its implementation with Law No. 23 of 2011 concerning zakat management. This research uses a qualitative type of descriptive research with a case study approach. This research uses two data sources, namely primary data in the form of interviews and secondary data in the form of book references and the internet/or official website related to this research. This type of research uses data collection, namely interview techniques, field observation and documentation. The results of the research show that the management of productive zakat at BAZNAS Sarolangun Regency is largely in accordance with Law Number 23 of 2011 with several things that need to be improved to make it more effective, such as a lack of supervision due to the lack of members from BAZNAS Sarolangun Regency

This research aims to explore and analyze efforts to build harmonious industrial relations in the CV Swadaya Tekstil work environment. The main focus of this research is to find out 1) What influences harmony in CV. Swadaya Textiles? 2) What is the role of leadership in building harmonious industrial relations at CV. Swadaya Textile?. This research was carried out directly by conducting interviews with one of the CV Swadaya textile parties to gain an in-depth understanding of the dynamics of industrial relations in this textile company. The results of this research are key factors that contribute to harmony in industrial relations, including open communication that allows effective exchange of information between employees and employers, active employee participation in the decision-making process, and fairness in the implementation of company policies.

This article discusses the impact of digital technology on the transformation of internal audit and its implications for the treatment of financial reports. As technology advances, companies are adopting digital solutions to improve the efficiency and effectiveness of their internal audit processes. This transformation not only includes the use of new tools and technologies, but also changes the paradigm and methodology of internal audit work. Digital technology provides greater capabilities in collecting, analyzing and understanding data in real-time. Internal audit can leverage advanced analytics technology, artificial intelligence, and natural language processing to identify risks, detect anomalies, and provide deeper insights into a company's finances. With the adoption of digital technology, internal audit transformation can increase audit accuracy and thoroughness, reduce the risk of human error, and enable fraud identification more effectively. In addition, technology also facilitates the implementation of more proactive and adaptive risk-based audit practices, allowing internal audit to focus on the most critical areas and provide significant added value. However, this transformation also brings new challenges, including the need to develop new skills among auditors, manage information security risks, and ensure compliance with regulations related to data privacy and security. This article details effective implementation strategies, as well as providing views on how organizations can optimize the potential of digital technology to improve the quality of financial reporting treatment. Thus, this article aims to provide in-depth insight into the role of digital technology in the transformation of internal audit and its impact on the treatment of financial statements, identify the associated benefits and challenges, and provide guidance for companies wishing to adopt such technology effectively.

Digital Marketing is a marketing or promotional technique for a product through digital media or the internet which aims to attract consumers or potential consumers quickly and massively. In an era that is all digital and is increasingly developing over time, implementing digital marketing will be a very effective marketing strategy for community businesses or MSMEs. Therefore, RasaDonat MSMEs must implement and apply digital marketing as one of their product marketing strategies so that they do not only rely on conventional marketing. This research was conducted with the aim of finding out the implementation of digital marketing at RasaDonat MSMEs as a marketing strategy in an effort to face intense business competition as a result of the increasingly massive development of the digital era. This research was conducted using qualitative research methods, namely data collection methods using observation and literature study methods. The results of this research are the implementation of digital marketing at RasaDonat MSMEs which consists of creating brand guidelines, creating Google My Business, creating social media for product promotion and marketing, creating a website to make product marketing easier, creating commercial articles that are SEO friendly, creating marketing campaigns, as well as creating paid marketing for product promotion and marketing.  

This research aims to analyze the implementation of public services, the prevailing bureaucracy and the suitability of the computerized service system when viewed from the principles of good governance at the Wonokromo Kora Subdistrict Office, Surabaya. The research method used is a qualitative descriptive approach. The required research data collection was 6 informants consisting of 4 sub-district staff and 2 community recipients of public services. The data analysis techniques used are data collection, data triangulation, data reduction, and data presentation. The results of the research found that the Wonokromo Subdistrict Office, Surabaya City, in carrying out its services, has not fully implemented the principles of good governance, and reporting on public servants has not been fully transparent because it requires permission from the District first and certainty of when residents can collect files or the results of the service are sometimes not fully implemented.

There are still many teachers who carry out learning activities that only pursue the quantity aspect of the material. Teachers usually try to convey all the subject matter even in a limited time, thus ignoring the learning process carried out by students. This is not recommended. Learning should not be limited to emphasizing the fulfillment of the quantity of subject matter but must strive to achieve the quality side. Thus the PGSD Adi Buana lecturer team provided assistance to teachers in Gresik district to optimize their competence in designing and compiling learning hots based on independent learning. The method used in the implementation of this community service is a problem-based approach. The results of training and capacity show an increase in the knowledge of skills and abilities of teachers in designing and compiling learning hots based on independent learning. This is indicated by the learning tools collected by the teacher after the mentoring is complete. Teachers are able to arrange learning activities that are able to activate students, provide learning alternatives for students and optimize the competencies possessed by students.

Learning media is an important learning tool to consider in the learning process. The presence of learning media can make learning more interesting and active, so that the use of media can help increase student achievement and learning motivation. The presence of learning media in citizenship learning content is considered very important to reduce the verbality of citizenship learning material. The aim of this research is to develop wordwall-based citizenship learninglearning media that can be used by teachers to transfer material and carry out learning evaluations. The type of research used in this research is development research (Research and Development). Research and development is research that aims to produce a product that comes from research and testing the product that has been developed. The development research model is the ADDIE model which consists of five stages of development research. The five stages are analysis, design, development, implementation and evaluation. In this research, the development stage will be discussed up to the ADD stage. The subjects in this research were media experts, material experts, and three 6th grade elementary school students to test the level of appropriateness of the media. Based on the validation test, it can be seen that through the two stages of validation by experts, the wordwall media was declared very suitable for use in learning. This is because wordwall media can have a positive influence on the classroom climate and student learning outcomes.

Untuk memenuhi kebutuhan masyarakat yang ingin mendapatkan informasi dengan cepat, dan mudah, kebutuhan akan akses internet sangat tinggi. dengan demikian, kita harus terus mencari dan mengupayakan kualitas. Terdapat keterlambatan dalam komunikasi serta belum adanya pemfilteran terhadap perangkat yang terhubung dalam jaringan internet kantor lurah air Selemba. Hal ini dikarenakan belum ada untuk mengatur hak ases setiap perangkat yang ada dalam jaringan tersebut,oleh karena itu diperlukan penerapan metode Access Control List(ACL) pada jaringan komputer dengan tujuan agar para staff atau pegawai lebih stabil saat bekerja. Dalam mendapatkan akses internet yang pengembangan yang digunakan adalah NDLC terdiri dari Analysis, Design, Simulasi Prototyping, Implementation, Monitoring dan Management. Metode pengumpulan data adalah studi pustaka, observasi dan wawancara. Routerboard yang digunakan RB941- 2nd.Hasil yang didapat dari penelitian ini adalah metode ini sangat membantu dalam membatasi jumlah klien yang mendapatkan internet serta melakukan filtering terhadap paket yang tidak diizinkan

This research aims to investigate the role of internal audit in the context of implementing Minister of Finance Regulation Number 112/PMK.03/2022. These regulations have a significant impact on financial governance and accountability across various entities. With a focus on internal audit, this research explores how the internal audit function contributes to ensuring compliance with these financial regulations. This research method uses qualitative methods involving documentation analysis and interviews. The results of the research are expected to provide insight into the effectiveness of the role of internal audit in supporting the implementation of related Minister of Finance Regulations and provide recommendations for further improvements in the entity's financial management.

This research explores the utilization of information technology, particularly digital marketing, in the marketing of agricultural products. Focusing on Wonotulus Village in Purworejo Regency, Indonesia, the study addresses challenges faced by millennial farmers due to lengthy distribution chains and dependence on middlemen, proposing online marketing strategies as a solution. Through in-depth references and case studies in various villages, the research emphasizes the impact of digital marketing on farmers' bargaining positions, market access, and income growth. The implementation of training, mentoring, and marketplace management activities in different locations demonstrates positive transformations. The results indicate increased enthusiasm, improved knowledge, and successful utilization of social media and e-commerce platforms. The discussion highlights the flexibility required in adapting digital marketing strategies to local characteristics. Challenges such as technology accessibility and varying levels of understanding among farmers are discussed, along with opportunities for global market expansion. Comparative analyses among case studies provide insights into successful aspects and potential improvements. The conclusion underscores the effectiveness of digital marketing, emphasizing the importance of training and mentoring for SME participants. This research contributes to the understanding of how technology can empower farmers, enhance local economic growth, and ensure the sustainability of agricultural businesses.

This study focuses on audit management of human resources at PT. Sarana Mentari Cemerlang Surabaya, with an emphasis on employee productivity, efficiency, and work quality. The method of data collection that is used is deskriptif, which involves gathering data through observations and wawancara. The subject of analysis is the employee of the company. The type of data that is used is qualitative, with initial data from employees and human resource management. The study's findings indicate that while the company's human resource management program has good potential, its implementation is still subpar. Programs for hiring, selection, training, and employee development turned out to be very effective, even though there is still room for improvement. Penilaian kinerja karyawan dianggap baik, notwithstanding the possibility of bias arising from a closed session. The compensation program and the JASA balas seem to be working well, but improvements are needed to raise the level of transparency and keadilan. Programs for health and safety at work are doing well, but home improvement needs to be improved. Although the work-related stress reduction program appears to be effective, it is recommended to increase employee turnover in PHK.