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The advancement of information technology has significantly transformed modern audit practices, particularly in inventory audits. This study aims to analyze the impact of the Audit Tools and Linked Archive Sistem (ATLAS) application on the effectiveness and efficiency of inventory audits in the digital era. A qualitative approach was employed through observation and interviews with auditors who utilize ATLAS in their audit procedures. The findings indicate that ATLAS improves audit speed, enhances documentation, and supports the accuracy and transparency of financial reporting. Despite challenges such as limited client system integration and auditor adaptation, internal training and data digitization strategies prove to be effective solutions. Thus, ATLAS serves not only as a documentation tool but also as a system that strengthens the overall quality and accountability of inventory audits.

This study aims to analyze how digital transformation is implemented at SDN 2 Labuhan Lombok to improve services to students and parents, and to identify challenges encountered during the process. Digital transformation, in this context, encompasses changes to the learning system, administration, facilities, and technology-based counseling services. The study used a qualitative approach with data collection techniques including observation, in-depth interviews, and documentation. The results indicate that digital transformation has had a positive impact on communication effectiveness, administrative service efficiency, and parental involvement in the educational process. However, obstacles remain, such as limited infrastructure, low digital literacy, and minimal technology training for teachers and parents. With adequate infrastructure support and strengthening human resource capacity, digital transformation in elementary schools has the potential to sustainably improve the quality of educational services.

Village digitalization is one of the village government transformation strategies in providing fast, transparent, and easily accessible services to the community. Through the use of village websites, village governments strive to accelerate administrative processes, disseminate public information, and strengthen community participation. The methods used in this community service activity are participatory and collaborative. The results of the activity evaluation show that the implementation of digitalization in Sungai Baung Village has had a positive impact on the efficiency of service time, increased access to information, and community involvement in village development. However, challenges such as limited human resources, internet infrastructure, and community digital literacy are still obstacles that need to be overcome. Therefore, ongoing efforts are needed in training and mentoring, provision of digital facilities, and collaboration between parties to ensure the success of village digitalization as a whole.

ABSTRACT Information services on campus are often delayed due to reliance on staff, resulting in long queues and inefficient waiting times. This study aims to design and develop a robotic interaction system based on speech recognition and Natural Language Processing (NLP), equipped with a virtual button as an alternative activation method. The system allows users to interact with the robot using voice, while the virtual button provides an additional option for users who are more comfortable with touch-based interaction. The research method employed is prototype development, which includes the design, implementation, and evaluation of the system. Testing was conducted to assess the effectiveness of the system in delivering information services quickly and accurately. The results show that the developed system can enhance service efficiency, reduce dependence on staff, and facilitate faster and more practical interactions between users and the robot. This study is expected to contribute to the development of technology-based public service systems, especially in the campus environment. Keywords: robotic interaction, speech recognition, NLP, virtual button, public service

Participative leadership in dakwah institutions offers clear benefits. Literature indicates this style improves decision quality and spurs innovation, as members with relevant knowledge contribute creative solutions. It fosters an inclusive culture where stakeholders feel valued, responsible, and committed to collective decisions. Organizational effectiveness and efficiency rise with increased participation and member engagement. However, full implementation encounters practical challenges. In dakwah organizations with hierarchical traditions, resistance to power-sharing and trust deficits can cause conflict and decision delays. Limited leadership capacity and communication skills among members become obstacles if leaders are untrained in participative methods. Organizational theory thus recommends adaptive strategies: leaders should establish effective communication channels, empower teams, and implement context-specific leadership training programs. Case studies suggest these measures build a sustainable collaborative culture that supports innovation in dakwah programs. In summary, participative leadership, when combined with appropriate training and a supportive culture, can enhance effectiveness, foster creativity, and ensure organizational sustainability in religious outreach.

Object-Oriented Programming (OOP) is a programming paradigm that emphasizes the use of objects and classes to build modular and maintainable software. One of the fundamental concepts in OOP is polymorphism, which is the ability of objects from different classes to respond to the same method in different ways. This study aims to analyze the effectiveness of the polymorphism concept in directing software design in terms of code structure, development utility, and maintenance efficiency. The research method used is a literature study and program code simulation using a procedural approach compared to an object-oriented approach that applies runtime polymorphism. The results of the analysis show that the use of polymorphism can significantly reduce the number of lines of code, logical structure traffic, and facilitate feature expansion without the need to change existing code. Thus, polymorphism has proven effective in improving readability, reusability, and scalability of software design.

Debt-receivable problems are classic problems in economic activities that if not resolved properly can result in legal uncertainty and losses to the parties involved. One of the legal instruments provided in the Indonesian legal system to resolve these disputes is through the bankruptcy mechanism. This study aims to review the legal provisions regarding bankruptcy as regulated in Law Number 37 of 2004 and evaluate the effectiveness of its implementation as a solution to resolving debt-receivable problems. The method used in this study is the normative legal approach, by reviewing statutory provisions, legal doctrine, and court decisions. The results of the study indicate that although normatively the bankruptcy mechanism has a clear legal structure, its implementation in the field still faces obstacles in terms of process efficiency, protection of creditor and debtor rights, and supervision of curators. Therefore, policy updates and optimization of the function of judicial institutions are needed to increase public trust in this mechanism.

The mentoring activity for preparing regional development planning documents at Bapperida Bangkalan Regency is part of a community service program aimed at improving the effectiveness of public administration. During the program, students were directly involved in collecting and processing data, analyzing program performance indicators, and assisting in drafting and evaluating planning documents such as the RKPD, RPJMD, and RPD. This activity also supported the budgeting process, program consistency assessment, and public service performance measurement through the Community Satisfaction Survey (SKM). The results of the mentoring program show that collaboration between academia and local government can improve work efficiency, the quality of planning documents, and the capacity of civil servants in developing data-driven policies. This activity not only benefited the institution but also served as a real-world learning experience for students in understanding public administration practices at the regional level.

Inclusive empowerment is a village development approach that emphasizes the active involvement of vulnerable groups—such as women, the elderly, people with disabilities , and the poor—in all stages of planning through to evaluation. This study aims to evaluate the implementation of the Village-Owned Enterprises ( BUMDes ) program in Daha Utara District, South Kalimantan, in ensuring participation and accessibility for these groups. Using a qualitative descriptive approach, data were collected through interviews with BUMDes managers and representatives of vulnerable groups. The evaluation was conducted based on William N. Dunn's six policy indicators: effectiveness, efficiency, adequacy, fairness, responsiveness , and accuracy. The results show that the BUMDes program has had a limited positive impact on increasing the income of vulnerable groups, but their involvement is still limited, both in terms of participation and physical access. The main challenges include the lack of disability- friendly infrastructure , minimal capacity training, and community resistance due to low program transparency. On the other hand, local cultural support such as mutual cooperation, involvement of traditional leaders, and partnerships with the village government are important supporting factors. This study recommends increasing human resource capacity, strengthening inclusive infrastructure, socialization based on local wisdom, and adaptive digitalization to expand access. With strategic intervention, BUMDes is expected to be able to transform into a driving force for fair, participatory and sustainable village development.

The Hungarian method is a mathematical optimization algorithm used to solve assignment problems by finding the optimal allocation of resources to tasks. This research examines the application of the Hungarian method for both balanced and unbalanced maximization assignment problems. The balanced assignment problem involves an equal number of workers and jobs, while the unbalanced problem deals with unequal numbers. The study aims to analyze the effectiveness of the Hungarian method in solving maximization problems through mathematical modeling and algorithmic implementation. The research methodology includes literature review, mathematical analysis, and computational testing using various case scenarios. Results demonstrate that the Hungarian method can effectively solve both balanced and unbalanced maximization assignment problems by converting them into minimization problems through matrix transformation. The balanced cases show direct application of the classical Hungarian algorithm, while unbalanced cases require the addition of dummy variables to achieve matrix balance. The method proves to be efficient with polynomial time complexity O(n³), making it suitable for real-world applications. The research concludes that the Hungarian method provides optimal solutions for resource allocation problems in various organizational contexts, contributing to improved operational efficiency and cost-effectiveness in decision-making processes.  

This study aims to examine the role of the Enterprise Resource Planning system in improving the quality of corporate financial reports. Accurate, relevant, and timely financial reports are the main key to effective decision making by management and stakeholders. However, many companies, especially in Indonesia, still face obstacles in preparing financial reports due to manual processes that are prone to errors, information delays, and lack of data integration. The Enterprise Resource Planning system as an integrated information technology solution is expected to be able to overcome these problems by automating business processes and providing data in real time. The research method used is a literature review that examines various sources of scientific literature related to the implementation of Enterprise Resource Planning and its impact on the quality of financial reports. The results of the study indicate that the implementation of Enterprise Resource Planning significantly improves the accuracy, efficiency, relevance, and timeliness of financial report preparation, while supporting data transparency and accountability. Constraints such as limited human resources, implementation costs, and resistance to change remain challenges that must be managed properly. This study concludes that Enterprise Resource Planning has a strategic role in improving the quality of financial reports and is an important investment for companies that want to increase their competitiveness and effectiveness of financial management in the digital era.

Finansial restructuring is an important strategy in maintaining company sustainability and growth, especially in the face of external and internal pressures. Mergers, acquisitions, and leveraged buyouts (LBOs) are the three main instruments in restructuring strategies used by companies in various sectors. This study aims to systematically review the current academic literature on the impact, challenges, and effectiveness of using mergers, acquisitions, and LBOs in the context of financial restructuring. By reviewing more than 20 sources from academic journals and recent financial reports, this study identifies trends, research gaps, as well as theoretical and practical contributions of each of these instruments. The findings show that all three instruments have significant potential to improve a firm's operational efficiency and capital structure, but also carry substantial risks if not managed strategically.

This study aims to analyze the relationship between data analytics utilization and the performance improvement of Meta Platforms Inc., particularly through its Instagram platform. In the digital era, data has become a strategic asset that enables companies to understand user behavior, optimize marketing strategies, and develop innovative products and services. Using a qualitative case study approach, this research illustrates how Meta leverages Instagram analytics—through audience segmentation, campaign effectiveness evaluation, and user insight-driven feature development—to enhance operational efficiency and profitability. The findings show that the use of data analytics not only increases advertising effectiveness and return on investment (ROI) but also strengthens Meta’s position as an innovation leader in the social media industry. The study also highlights the importance of data transparency and ethical practices in data usage, and recommends the development of more open and adaptive data infrastructure to meet evolving user needs.

This study analyses the application of the Activity-Based Costing (ABC) system in the manufacturing sector with the main objective of improving the efficiency and effectiveness of company operations compared to conventional cost accounting approaches. The ABC method links costs with relevant activities, thus giving a more realistic cost allocation that assists firms in identifying their inefficient costs and improves the quality of managerial decisions. This research applies the SLR approach in identifying, evaluating, and summarizing findings from various studies on ABC implementation. The search process has been carried out through the Google Scholar database, while the period of search concern is 2019 - 2024. Therefore, from the initial outcome of 588 articles retrieved, only 31 articles with the inclusion requirements were selected to be analyzed in depth. The findings show that companies using the ABC method have superior financial performance and competitiveness compared to those using traditional methods. Although the implementation of ABC requires a significant initial investment, the long-term benefits in the form of efficiency and more optimal resource management contribute greatly to the sustainability of manufacturing companies in the global market.

Digital-based evaluation is increasingly utilized across various fields of education and training. This study focuses on the development and analysis of a web-based quiz management system that facilitates interaction between users and administrators. The research involves implementing a user dashboard for quiz participation and an admin dashboard for managing questions and quiz results. The methodology includes a case study on system testing, user needs analysis, and evaluation of system effectiveness using both quantitative and qualitative approaches. The findings indicate that the system enhances evaluation efficiency and simplifies quiz data management. The study concludes that web-based systems play a crucial role in supporting evaluation and learning management.

The research with the title Application of Fire and Gas Detection Systems takes place at the North Field Expansion Project (NFXP). The methods used are direct observation, interviews, simulations and literature studies. The objectives of the study were to determine the application of fire and gas detection systems, and  to determine the challenges in the application of fire and gas detection systems in the North Field Expansion Project (NFXP). The results obtained  show that the Fire and Gas Detection System implemented at NFXP is in compliance with international safety standards, and the system is able to detect fire threats and gas leaks with high efficiency through advanced detector technology, automatic response, and integration with other safety systems such as IPS and HVAC. The effectiveness of the system is reflected in the ability to detect threats in less than 5 seconds, with detection coverage that meets the target of 90% by one detector and 85% by two or more detectors. The main challenges in the implementation of fire and gas detection systems include extreme environmental conditions, such as corrosion due to exposure to seawater and high temperatures, and false alarms that reach around 15%. Another obstacle is the lack of technical training for personnel in operating and maintaining the system.

The utilization of Artificial Intelligence (AI) in healthcare services and medical diagnosis in Indonesia has grown rapidly alongside the digital transformation of the health sector. AI technology has been employed to improve service efficiency, accelerate diagnostic processes, and enhance disease detection accuracy, particularly through medical imaging and ECG data analysis. Algorithms such as K-Nearest Neighbor (KNN) and Chi-Square have shown effectiveness in heart disease classification. However, despite its benefits, AI implementation presents legal challenges. The absence of specific regulations regarding legal liability in cases of AI-based diagnostic errors creates uncertainty for both medical professionals and patients. Additionally, the lack of national standards, weak patient data protection, and digital literacy gaps present significant obstacles. Adaptive policies, the establishment of dedicated regulations, and collaboration between government, medical practitioners, technology developers, and academics are essential to develop a legal framework that accommodates AI advancements responsibly. With clear legal certainty, AI technology can be optimally utilized to support more inclusive and high-quality healthcare services.

The development of artificial intelligence (AI) technology has influenced various aspects of human resource (HR) management, from recruitment, training, to performance evaluation. This article aims to theoretically examine the convergence between AI, human capital, and economic efficiency in the context of contemporary HR management. The method used is a literature study of recent scientific publications related to these topics. The results show that the integration of AI in HR management can improve operational efficiency and decision-making effectiveness, but still requires strengthening human capital capacity to be adaptive to technological changes. This article emphasizes that the success of HR management in the digital era depends on the synergy between smart technology and sustainable human capital development. Therefore, AI-based HR strategies need to be designed with human-centered principles to ensure increased productivity as well as organizational sustainability.   Perkembangan teknologi kecerdasan buatan (Artificial Intelligence/AI) telah memengaruhi berbagai aspek manajemen sumber daya manusia (SDM), mulai dari rekrutmen, pelatihan, hingga evaluasi kinerja. Artikel ini bertujuan untuk mengkaji secara teoretis konvergensi antara AI, human capital, dan efisiensi ekonomi dalam konteks manajemen SDM kontemporer. Metode yang digunakan adalah studi literatur terhadap publikasi ilmiah terbaru terkait topik-topik tersebut. Hasil kajian menunjukkan bahwa integrasi AI dalam pengelolaan SDM dapat meningkatkan efisiensi operasional dan efektivitas pengambilan keputusan, namun tetap memerlukan penguatan kapasitas human capital agar adaptif terhadap perubahan teknologi. Artikel ini menegaskan bahwa keberhasilan manajemen SDM di era digital sangat bergantung pada sinergi antara teknologi cerdas dan pengembangan human capital yang berkelanjutan. Oleh karena itu, strategi SDM berbasis AI perlu dirancang dengan prinsip human-centered untuk memastikan peningkatan produktivitas sekaligus keberlanjutan organisasi.

Manual inventory management at Toko Terang Abadi presents various challenges, including delays in reporting and high recording errors. This study aims to improve accuracy and efficiency in stock management by creating a web-based inventory information system using the Waterfall method. Data collection was conducted through interviews, direct observation of store activities, and literature review. The system was designed and implemented using PHP and MySQL, and tested using black-box testing methods to ensure all functions work according to user needs. Implementation results show that recording efficiency increased by 50% and input errors decreased by 90%. These findings support previous research highlighting the importance of digitalizing inventory systems in the SME and retail sectors to improve effectiveness and accuracy in managerial decision-making.

Science continues to advance over time. This development has led to the birth of various new technologies that mark the progress of the times. Currently, technology has entered the digital era, where almost all areas of life are beginning to utilize these advances to increase work efficiency and effectiveness. In Indonesia, digital transformation has also penetrated various sectors, including education. This change presents a significant opportunity for the world of education to expand access, improve the quality of learning, and encourage innovation in teaching methods. As an entity closely linked to human culture and civilization, education has undergone significant changes in the era of globalization. The use of digital technologies, such as online learning, learning management systems (LMS), and interactive media, has become an integral part of the educational process. This not only facilitates the delivery of material but also opens up more flexible and inclusive learning opportunities for various levels of society. However, behind these opportunities, challenges also arise, such as disparities in technology access, low digital literacy in some communities, and the need to adapt curricula and teaching methods to be relevant to current developments. Therefore, the success of educational transformation in the digital era depends not only on the availability of technology but also on the readiness of human resources, including educators and students, to optimize its use. Therefore, the development of digital science and technology has become a driving force for global educational change. Education is required to adapt quickly and accurately to produce a generation that is not only academically intelligent.