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His study aims to examine the effect of profitability and solvency on audit delay and company size as a moderating variable. Audit delay is a condition where a company experiences a delay in issuing audited financial statements so that this condition can affect the quality of financial statement information. The populationlin this study were banking sector companies listed on the Indonesia Stock Exchange in 2019-2021. This study used a purposive sampling method. The sample in this study consisted of 30 companies using a purposive sampling technique.The data analysis techniques used were descriptive statistics, classical assumption tests, and hypothesis.testing using multiple linear regression analysis. The independent variable in this study is audit delay. The dependent variables in this study are Profitability and Solvency. The moderating variable in this  study is Company Size. The research data are in the form of annual financial reports obtained from the official website www.idx.co.id andlthe official website of the related company. The data analysis method used is moderated regression analysis (Moderated Regression Analysis) with the SPSS application.

The aim of this research is to find out how to improve population administration services in Buleleng Regency through the use of the Aku Online-NG website which will be implemented in 2022, where in its implementation there are still several obstacles. Using qualitative descriptive research. Data sources are primary data and secondary data. The data collection techniques used were interviews, documentation and observation. Data analysis techniques are data reduction, data presentation and drawing conclusions. The problem in this research is in the form of public complaints about the variety of features and performance of the Aku Online-NG website. The theory used is e-government with a service quality measurement method called egovqual. Guided by the Presidential Regulation of the Republic of Indonesia Number 95 of 2018 concerning Electronic-Based Government Systems. Based on the research results, it can be concluded that in the ease of use dimension, the department has provided very good convenience and the community has also made things easier with this innovation. The reliability dimension shows good results which can be seen from the opinions of the public who feel this website is very reliable. The trust dimension has been implemented well, where the security of public data is guaranteed with the JSON Web Token (JWT) security system. The content & appearance of information dimensions have not been running optimally due to the lack of service features related to the movement of families from outside the district to within the district. In the dimension of functionality of the interaction environment, it is not yet fully maximized because some people still feel that filling out forms is rather difficult through online-based services. Then the last dimension, namely citizen support, has gone quite well, but there are still shortcomings, namely the lack of outreach carried out by the department to the community. It is hoped that the results of this research can be utilized as needed by relevant agencies and for further research.

This study aims to analyze the financial performance of PT. Bank Rakyat Indonesia (Persero) Tbk uses the CAMEL method. The type of research used is descriptive with a quantitative approach. The sample in this study is in the form of financial statements of PT. Bank Rakyat Indonesia (Persero) Tbk for the period 2019-2023. The data collection technique used in this study is a documentation technique. The source of the data was obtained from the official website of the Indonesia Stock Exchange. The results show that the final value of CAMEL, which consists of capital, assets, management, earning, and liquidity in each period by multiplying the credit value of each ratio with the CAMEL weight that has been set by Bank Indonesia, is in the range of 81-100. Thus, it can be concluded that the financial performance of PT. Bank Rakyat Indonesia (Persero) Tbk using the CAMEL method during the 2019-2023 period is in a healthy predicate.

The purpose of this study was to determine whether profitability, liquidity, and Leverage affect management performance. The population in this study was taken from consumer non-cyclicals issuers listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling method and amounted to 90 samples. This study uses secondary data obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co. Then using the Statistical Package for Sciene (SPSS) version 25 as a tool for analyzing. The hypothesis in this study was tested using descriptive statistical analysis, classical assumption test, multiple linear analysis test, and hypothesis testing. The conclusion of this study states that (1) profitability has no effect on management performance (2) liquidity has a positive effect on management performance (3) Leverage has a positive effect on management performance.

The development of information systems today is very fast and rapid, one form of information system that is easy to develop is web-based. The use of information systems in the medical world is very much, but there are still some who have not utilised these information systems to help the work of a medical staff, especially in helping the development of mental health. The system used to help improve mental health at Dr Muhammad Zein Hospital is currently still conventional, namely face-to-face between medical personnel and patients, which makes adolescents who have problems with their mental health have various reasons not to visit a psychiatrist. This web-based adolescent mental health screening application is designed using the php programming language, MySQL database and a decision-making system using the Analytic Hierarchy Process (AHP) method. By implementing this Web-based Adolescent Mental Health Screening Application Using the Analytic Hierarchy Process (AHP) Method, it is hoped that it can help adolescents to know their mental health independently and provide information and education about mental health disorders.

One of the important steps to improve transparency, effectiveness, and accountability in village governance is the digitalization of village assets. This program aims to use digital tools to improve asset management, make data access easier, and help improve decision-making processes. The focus of this study is to support the digitalization of village assets through the creation and implementation of the Smart Village website in Mondoretno Village, Bulu District, Temanggung Regency. The mentoring strategy includes four steps, namely Digital village asset inventory, Collaboration with third parties, Promoting to the community, and Capacity building through feedback. The results of the mentoring show a significant increase in data organization, ease of access, and the ability of village officials to use digital platforms. In addition, the Smart Village website functions as a center for information and administrative activities. This website helps build a more sophisticated and connected village governance system. This study found that digital technology in village asset management is not only possible, but also effective in addressing the problems faced by rural communities. The success of the program in Mondoretno Village provides a model that can be used by other villages that want to change their lives to the computer and internet era.

Currently, stock processing and transactions at Aldi grocery stores are still done manually, making it inefficient. This situation sometimes causes Aldi stores to experience differences in data between the income and expenditure of goods. By creating this application, user errors in recording goods expenditure are minimized. This application has been successfully built using PHP, MySQL, Laravel, Visual Studio and XAMPP. This application aims to make it easier for users to record incoming and outgoing goods and ongoing transactions so that recording is made computerized, and based on the results of black box testing, this application works with the desired output. This website can be accessed via the link http://aplikasikasirtokoaldi.my.id.

Heart rate is an important indicator of overall heart health. Changes in heart rate can indicate underlying health problems, even before other symptoms appear, especially for the elderly population who are vulnerable to cardiovascular issues such as heart disease, stroke, and arrhythmia. Therefore, a heart rate monitoring device is needed that can monitor heart rate and allow early detection of such cardiovascular disorders. Along with modern technological advancements, heart rate monitoring devices are now available for everyone, but heart signal diagnosis still needs to be conducted by doctors or medical professionals. A heart monitor can be made using a heart rate sensor attached to a NodeMCU device. The Pulse Sensor, which functions to detect human heartbeats, can be placed in three measurement locations: on the finger, hand, or forehead. The data is then processed by NodeMCU, and the measurement results, which are Beats Per Minute (BPM), will be displayed on a website and stored in a database. The test results show that the average heart rate measurement using the device is 74 BPM, while the manual measurement is 74 BPM, with an accuracy of 97.74%, and it takes 60 seconds to display the average Beats Per Minute (BPM).

This study aims to analyze the financial performance of PT Mitra Keluarga Karyasehat Tbk before and during the COVID-19 pandemic, where healthcare facilities were among the most crucial and highly needed aspects for recovery from the contagious COVID-19 outbreak. The method used in this research is a quantitative approach. The type of data utilized is secondary data obtained from the Indonesia Stock Exchange or the official website of PT Mitra Keluarga Karyasehat Tbk. The data consists of financial reports from the 2018-2019 period, representing conditions before the COVID-19 pandemic, and the 2020-2021 period, representing conditions during the pandemic. The research variables include liquidity ratios, solvency ratios, activity ratios, and profitability ratios. The results of this study indicate that during the pandemic, the financial performance of PT Mitra Keluarga Karyasehat Tbk experienced fluctuations. Before the pandemic, financial performance showed an upward trend, but it declined in the early year of the pandemic, 2020. However, in 2021, financial performance increased again.

UMKM Jemari Ragil has successfully digitized its business by joining the e-commerce platform Shopee since September 2023 and reached international markets such as Malaysia. Although marketing strategies through Instagram, WhatsApp, and TikTok are effective, challenges arise from the limited understanding of technology by customers, who often need guidance in using E-commerce. This research aims to implement React JavaScript for the Jemari Ragil' MSME website. The goal is to overcome the main obstacles faced by the owner of Jemari Ragil. The research method includes problem and needs analysis, design and system design, implementation or application development, and system testing. The result of this research is the successful implementation of JavaScript React to build an efficient and interactive MSME website interface. Through the results of Usability Testing system testing and measured using the System Usability Scale (SUS) which resulted in a score of 76 with a good category, indicating that the system can be accepted by users and meets the established usability standards.

In the rapidly evolving digital era, digital marketing strategies are crucial for the sustainability and competitiveness of Micro, Small, and Medium Enterprises (MSMEs). This study focuses on the implementation of digital marketing strategies for promoting MSME honey products from Wana Apis in Wonotirto Village, Temanggung Regency. The research employs a qualitative descriptive method through observation, interviews, and document analysis. The findings indicate that utilizing social media, websites, SEO optimization, email marketing, and collaborations with influencers significantly enhance product visibility and sales. Additionally, mentoring MSME actors in product branding, such as logo design and packaging renewal, strengthens product identity in the digital marketplace. By adopting the right strategies, MSME Wana Apis Honey has the potential to compete in an increasingly competitive market and achieve sustainable business growth.

In the 2023 New Student Admission (PPDB), there was a surge in the number of students at SMAN 2 Tanjungpinang and a decrease in the number of students at SMAN 3 Tanjungpinang. In this case, the Education Office is responsible for the equitable distribution of students among schools in Tanjungpinang City. This research aims to understand and describe the Implementation of the New Student Admission Policy in Tanjungpinang in 2023. Using the Van Meter and Van Horn theory. The results of this study (1) The implementation of the policy can be considered successful because all prospective students were able to attend school and none were neglected as per its objectives, but there were discrepancies due to the lack of regulations and strict supervision related to the post-implementation of the PPDB. (2) Adequate resources. (3) It has been well communicated to the public through various socialization efforts such as coordination meetings, print media publications, social media, and official websites. (4) Characteristics require supervision and the development of competencies related to character education within the organization. (5) Regarding the online zonation pathway for new student admissions (PPDB), there are various issues such as prospective students not re-registering after the PPDB at SMAN 3 Tanjungpinang, insufficient supervision post-PPDB implementation, the absence of regulations governing post-PPDB implementation, the addition of offline registration at SMAN 2 Tanjungpinang leading to overload, and even mergers.

Regional House of Representatives (DPRD) of Magetan Regency to enhance the efficiency and effectiveness of visit data management. The system was developed using the Rapid Application Development (RAD) method, utilizing the Laravel framework and MySQL database. The implementation of this system is expected to replace the time-consuming and inefficient manual processes, such as guest book entry and data retrieval. The web-based system allows guests to digitally input their institutional origin, purpose, and objectives of their visit, which are then managed by the administrator for reporting and data analysis.The system development process began with needs analysis, design using UML diagrams, and implementation through web-based technology. System testing was conducted using the Black Box Testing method to ensure all system functions operate as specified. The research findings demonstrate that the system effectively reduces data processing time, increases accuracy, and facilitates the management of visit information. Thus, this information system not only provides practical solutions for DPRD Magetan but also serves as a model for similar developments in other institutions. This study offers significant theoretical and practical contributions to the advancement of information technology in the governmental sector

A Decision Support System is a system designed with the capability to solve problems, particularly in decision-making. One example is making decisions regarding the recruitment of prospective employees or crew members for a company. In this research case study, the Decision Support System will be implemented to assist in recruiting crew members for Wedding Organizer Rahwana. A Wedding Organizer is a service-oriented business that plans and manages all aspects of a wedding event. In this case, Rahwana WO is still facing difficulties in selecting potential crew members. The implemented Decision Support System will use the MOORA method, a multi-objective optimization technique that has been successfully applied to solving various complex decision-making problems. The system’s performance was evaluated using the SUS method, and the implementation of this approach for Rahwana WO’s crew selection received a good rating, categorized as GOOD, with a score of 78.6.

The purpose of this study was to determine whether digital marketing media can influence consumer interaction with the Shopee marketplace. Online communication and sales are new things in the realm of marketing thanks to the rapid development of technology that allows individuals to make transactions through digital platforms. Currently, buying and selling transactions in the marketplace are in great demand and are popular with the public. One of the applications most often used by the public is Shopee. By using a digital marketing strategy in the Shopee marketplace, selling products without having to meet face to face with consumers becomes very easy. Business actors also try to apply efficient tactics to influence the level of consumer buying interest. In this study, the researcher applied a qualitative method that was explained descriptively by utilizing books, websites, and related journals. The quality and unique characteristics of the products being promoted  

The design of a data processing information system is currently in great demand. By designing a data processing information system, the community, especially the congregation and administrators at the Sumba Christian Church (GKS) Lambanapu, can be facilitated in the process of data processing and providing information quickly, precisely and accurately, so that efficiency and effectiveness of church work are achieved. In this study, the author uses various writing methods including data collection techniques, waterfall methods, and system development methods. Creating an information system in church data processing that should be able to improve service performance and be able to provide fast and accurate information. So that it can help the process of church member data collection and can be a means of conveying information to church members. Creating a web-based system used for congregation or congregation data at the Sumba Christian Church (GKS) Lambanapu which contains applications for member registration, baptism registration, marriage blessing registration, sidi registration, registration for borrowing worship facilities and infrastructure, as well as downloading member documents, and news about church activities.  

In the digital era, the personal branding of lecturers and alumni plays a strategic role in enhancing university brand awareness. A strong academic identity and a positive image presented through digital platforms can strengthen the reputation of higher education institutions. This study aims to analyze how optimizing the personal branding of lecturers and alumni contributes to shaping university brand awareness. The research method used is a literature review by analyzing various scientific sources related to personal branding, brand awareness, and digital marketing strategies in the context of higher education. Data were collected from academic journals, books, and relevant publications discussing the role of digital media in building the image of academic institutions.The findings indicate that consistent and authentic personal branding of lecturers and alumni on digital platforms such as social media, university websites, and professional networks can enhance university exposure and appeal to prospective students and other stakeholders. Active interaction, expertise-based content, and participation in online academic discussions are key factors in building credibility and public trust. The implications of this study provide insights for universities in designing effective digital branding strategies by leveraging the active role of lecturers and alumni. Universities should encourage the strengthening of personal branding through training programs and structured digital communication policies to enhance institutional competitiveness at both national and global levels.

The concept of the face of the other in Emmanuel Levinas’s philosophy remains a relevant and enduring philosophical idea. The presence of the face interrupts the existence of the “I” and simultaneously calls it to ethical action. This moral summons constitutes an inherent ethical responsibility for every individual. In today’s digital era, the internet has formed a virtual space in which the face of the other emerges in new forms, including through digital content. This study examines how the concept of the face of the other is manifested in the content published by Katolikpedia.id across various digital platforms such as its website, Instagram, YouTube, and TikTok. The aim of this research is to explore the extent to which these contents awaken ethical awareness and encourage moral action among followers, readers, and the general public. This study employs a qualitative method, using a combination of literature review and content observation. The findings reveal that the content of Katolikpedia.id, both explicitly and implicitly, communicates an ethical call to society to adopt a moral stance and act responsibly. Thus, digital media becomes a new space for the presence of the face of the other and for ethical encounters in contemporary contexts.

The As-Sholihin Baturaja Mosque is the center of religious activities and social activities for the congregation in the Ogan Komering Ulu district. However, there are limitations in conveying information, such as mosque activity schedules, information announcements, and other information.  It is a challenge to provide optimal services, especially for mosque administrators. Therefore, training was carried out on creating a website to facilitate digital access to information and increase interaction between mosque administrators and congregation. The methods used include needs analysis, direct practice-based training on website operations, as well as evaluation of results through trial use of the website. This training involves participants from mosque administrators who are trained in managing websites using a simple and user-friendly platform. The results of the service are in the form of a website with the address https://masjid-ashsholihin.my.id. The results of this website show that this training was successful in improving participants' abilities in creating and managing websites independently. The resulting website is able to display important information such as prayer schedules, mosque activities and donations. With a website, congregation members find it easy to access information, thus increasing their involvement in mosque activities.

This study aims to determine the attitude of the company in the fields of cargo, shipping, and port operations at PT. Link Pacific Logistic. The company's attitude can be analyzed through the presentation of the company's profile in describing its objectives and vision to be achieved. The main attraction lies in the company's introduction, which plays an important role in establishing a network of professional collaboration. In this analysis, the researcher has identified three types of attitudes: Permanence – the extent to which the company perceives achievements and challenges as temporary or long-lasting. Pervasiveness – the extent to which the company considers an event to impact the entire operational aspects or only certain areas.Personalization – the extent to which the company attributes successes and challenges to internal or external factors. Based on the research findings, the company's profile presentation shows very significant results, with permanence being the most dominant aspect in describing the company's objectives. ocial media interaction (source credibility, source homophily, and content quality) positively impacts future intention.