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Collaborative filtering systems rely heavily on matrix factorization techniques, which often face scalability issues when handling large datasets. This paper presents an efficient parallel algorithm that leverages distributed computing to perform largescale matrix factorization. Experimental results show that our algorithm significantly reduces computation time while maintaining high accuracy. The approach has practical implications for recommendation systems, particularly in ecommerce and social media platforms.

This research is motivated by the complex relationship between operating leverage, financial leverage, and earnings per share (EPS) in the context of corporate finance. This research aims to analyze the impact of operating leverage and financial leverage on earnings per share in manufacturing companies listed on the Jakarta Islamic Index during the period 2018-2022. Utilizing financial data from the sample companies, the study adopts a quantitative approach with regression analysis using Eviews to evaluate the relationship between operational and financial leverage with the performance of earnings per share. The research results indicate that operating leverage does not have a significant effect on earnings per share, with a partial test probability value of 0.9744 > 0.05. Financial leverage also does not have a significant effect on earnings per share, with a partial test probability value of 0.7368 > 0.05. Simultaneously, operating leverage and financial leverage do not have a significant effect on earnings per share, with a simultaneous test probability value of 0.94578 > 0.05. The calculation of the coefficient of determination shows that the independent variables in the model fail to explain the variation in the dependent variable well. Subsequent research is recommended to increase the sample size of manufacturing companies listed on the JII and replace insignificant independent variables with others that can significantly influence earnings per share.

This study aims to analyze the factors that influence tax avoidance in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange. The independent variables analyzed in this study include profitability, sales growth, and leverage. This study uses secondary data in the form of annual financial reports of companies obtained from the official website of the Indonesia Stock Exchange. The method used in this study is multiple linear regression analysis with samples selected through purposive sampling method. This study examines the effect of each independent variable on tax avoidance, which is measured using the Effective Tax Rate (ETR) proxy. The results of the study indicate that profitability has a significant effect on tax avoidance, where companies with higher levels of profitability tend to avoid taxes. Meanwhile, sales growth has a significant effect on tax avoidance. Leverage also shows a positive effect on tax avoidance, indicating that companies with high debt levels tend to use interest expenses to reduce their tax liabilities. This study provides implications for regulators and policy makers to strengthen supervision of tax avoidance practices, especially in companies that have certain characteristics such as high profitability sales growth and leverage.

This research aims to determine the influence of company size, profitability, leverage and financial distress on earnings management in insurance companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2022 period. This research method is a quantitative method using secondary data. The population in this study were all insurance companies listed on the Indonesia Stock Exchange (BEI), 18 insurance companies listed on the IDX in 2019-2022, by taking samples using a purposive sampling method to obtain a sample of 11 companies. The data analysis techniques used are descriptive statistics, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The results of this research show that profitability partially influences earnings management, while company size, leverage and financial distress do not influence earnings management.

This research aims to determine financial performance, operational complexity, and good corporate governance mechanisms against audit delay. The sample for this research is 66 mining companies listed on the Indonesia Stock Exchange (BEI) from 2020 to 2022. The data in this research was obtained from secondary data originating from the company's financial reports and annual reports. The analytical method used in this research is multiple linear regression analysis. The results of this research test show that Profitability, Leverage, Operational Complexity, Audit Committee, and Institutional Ownership have no effect on Audit Delay. Meanwhile, the Board of Commissioners has a positive influence on Audit Delay.

In the era of Big Data, securing sensitive information and ensuring data integrity have become paramount concerns due to the unprecedented volume and intricacy of data. Traditional security algorithms face significant challenges in adapting to the distinct characteristics of Big Data. This literature review explores the evolution of data security algorithms tailored explicitly for the Big Data landscape, aiming to address the increasing demand for robust security solutions capable of handling the unique challenges posed by the massive scale and complexity of data. By scrutinizing existing literature, the review unveils advancements, trends, and innovations developed by researchers and practitioners to mitigate vulnerabilities associated with handling vast datasets. The review also sheds light on emerging technologies and cryptographic techniques specifically designed for Big Data security, contributing to enhanced confidentiality, integrity, and availability in the face of evolving cyber threats. While these developments offer advantages such as improved data protection and threat detection, the review highlights challenges, including algorithmic bias, computational complexity, privacy trade-offs, and a shortage of skilled workforce. By considering these factors and emphasizing continuous improvement and ethical considerations, organizations can responsibly leverage data security algorithms to enhance information security in the era of Big Data.

Every individual bears the responsibility of honoring the rights of others within the context of national and state life. This research aims to illustrate that while exercising their rights and freedoms, individuals are obligated to adhere to legal constraints. This adherence is intended to ensure the acknowledgment and respect for the rights and freedoms of others, as well as to fulfill equitable demands in alignment with moral considerations, security imperatives, and the maintenance of public order within a democratic society. This study employs a qualitative research method with a descriptive approach. The systematic, factual, and timely data collection is conducted following the research framework and objectives. The findings suggest that the current conceptualization of limitations on human rights may evolve in the future. The crucial question now pertains to how advocates for a shift in thought construction can effectively leverage the constitutional mechanisms available to them.

This study aims to analyze the impact of equity volatility and leverage on investment risk, focusing on the relationship between debt overhang and equity option value. Through a qualitative literature review, this research reveals that equity volatility plays a role in reducing companies' incentives to invest, especially amid market uncertainty. Meanwhile, high leverage can worsen a company's inability to invest due to the heavy debt burden. The phenomenon of debt overhang causes companies to be reluctant to invest because the benefits generated from such investments are primarily enjoyed by creditors. This study provides valuable insights into the interaction between equity volatility, leverage, and debt overhang in corporate investment decision-making, as well as the importance of effective financial risk management.

This study explores the impact of religious values on Muslim consumers' behavior toward green financing and eco-friendly products within the framework of Islamic economics. The research utilized a quantitative approach with a descriptive survey method, surveying 250 Muslim consumers from urban areas in Indonesia. A structured questionnaire with a five-point Likert scale was employed to measure religiosity and eco-friendly purchasing behavior. The multiple regression analysis showed that religiosity significantly influences green purchasing behavior, with higher religiosity scores correlating with greater engagement in environmentally conscious purchasing decisions. Additionally, the t-test and ANOVA revealed significant differences between Sharia-compliant and non-Sharia-compliant groups, with the Sharia-compliant group exhibiting stronger eco-friendly purchasing behavior. These findings suggest that Islamic principles related to environmental stewardship, such as Khalifa (guardianship of the earth) and Israf (avoiding wastefulness), play a significant role in shaping consumer attitudes toward sustainability. The study concludes that religious values are a crucial determinant of green purchasing behavior and that incorporating these values into sustainability initiatives can effectively promote eco-friendly behavior, especially in communities where religion plays a central role. Policymakers and educators can leverage religious frameworks to foster sustainability and encourage more responsible consumer behavior in Muslim-majority communities.

The increasing ease of internet access has led to its misuse in the form of online gambling. Initially, online games served as the entry point, but curiosity and interest have driven teenagers to participate in online gambling. Kartono (2014) defines gambling as the intentional act of risking something valuable with awareness of the associated risks and specific expectations for uncertain events, such as games, matches, races, and other occurrences. The uncertainty of outcomes generates expectations and tension for gamblers. nawati, Prakoso, and Prihatmi (2015) assert that the development of information and communication technology significantly influences the gambling model and its payment methods. Unlike traditional gambling, which requires face-to-face interactions, physical means, and cash payments, online gambling leverages the internet, enabling games without physical encounters. The rapid evolution of online gambling in recent decades has facilitated easy access to various forms of gambling through the internet. Despite gambling's historical existence, online gambling possesses distinct characteristics that entail specific risks. This journal aims to identify and explore the diverse negative impacts associated with online gambling, while also delving into control measures that can be implemented to address these issues. Employing the qualitative descriptive phenomenology research method, our study will uncover shared meanings of the online gambling phenomenon as experienced by a group of students (Sahputra et al., 2022). The methodology employed here is the literature review method, wherein an independent activity is conducted to collect literature data, engage in reading and note-taking, and process research materials from various sources, such as books, online media, print media, and national and international journals. Online gambling has emerged as a concerning phenomenon globally. This journal examines various aspects related to the hazards of online gambling, encompassing social, economic, and health impacts. Additionally, we discuss control efforts that can be implemented to address these issues, with the ultimate goal of enhancing understanding and promoting more effective actions in addressing this problem. Online gambling presents numerous dangers that can adversely affect individuals and society at large. To tackle this issue, control efforts, including stringent regulations, public education, and rehabilitation programs, are imperative. A comprehensive understanding of the perils of online gambling will enable collaborative efforts to create a safer and healthier environment for everyone. Concrete actions are necessary to shield society from the detrimental impacts of online gambling.

This study explores the implementation of Electronic Procurement Service (LPSE) and its impact on the procurement processes for goods and services. The research focuses on understanding how the adoption of LPSE influences efficiency, transparency, and accountability in the procurement activities of organizations. Through a comprehensive analysis, the study evaluates the integration of LPSE in streamlining the procurement workflow, reducing manual intervention, and enhancing communication between stakeholders. The findings highlight the advantages and challenges associated with the electronic procurement system, shedding light on potential improvements for optimal utilization. The study contributes to the broader discourse on digital transformation in procurement, emphasizing the need for organizations to adapt and leverage technology to enhance overall procurement effectiveness.

In contemporary environmental discourse, the role of Integrated Marketing Communication (IMC) and collaborative efforts between Public Relations (PR) practitioners and environmental experts hold significant relevance. This study explores the pivotal role of communication strategies in environmental campaigns and the collaborative mechanisms between PR and environmental specialists within various organizational contexts. Estaswara (2000) underscores the strategic necessity of integrated communication in marketing, emphasizing its transformation from a mere promotional tool to a strategic business process. The findings highlight the insufficiency of environmental awareness alone in inciting tangible action. Discussions center around designing campaign messages to effectively drive concrete and sustainable behavioral changes. Collaboration between PR and environmental experts is articulated through several methods. Firstly, monitoring emissions involves joint efforts to develop and manage  emission monitoring systems like Continuous Industrial Emission Monitoring Information System (CISPEK) and Continuous and Networked Effluent Water Quality Monitoring System (SPARING). Secondly, Performance Rating Program for Environmental Performance (PROPER) is used by PR to establish cooperation and enhance public trust in environmental management. Thirdly, effective communication and community engagement leverage social media and communal activities to disseminate information and amalgamate feedback from the public. The jurnal asserts the vital role of PR in fostering public participation, guiding communities on critical issues, and encouraging their contribution to sustainable development. By providing pertinent explanations, PR elevates societal awareness regarding crucial issues like environmental sustainability, climate change, and public health, stimulating active involvement in sustainable development endeavors..

This journal discusses the implementation of digitization and technology as key drivers for advancing and designing business strategies for Kru V, a social media management service agency. In an era where social media plays a crucial role in marketing and customer interaction, the agency leverages digital technology to enhance operational efficiency and broaden the scope of its services. This article provides an in-depth analysis of the concrete steps taken by Kru V in adopting cutting-edge technology and its impact on the agency's business development and competitive advantage.

This analysis delves deeply into Es Kopi Kulu's communication strategy to enhance brand awareness, employing a qualitative descriptive research method through literature review. Es Kopi Kulu has successfully crafted a brand identity through innovative products that showcase creativity and align with current consumer trends. The strategic use of social media has been pivotal in expanding reach and fostering customer interaction, involving them in participatory activities and sharing personal stories. Additionally, collaborative approaches and sponsorships with third parties, such as local artists, have contributed to reinforcing brand awareness within the community. Collectively, the synergy of these three elements provides Es Kopi Kulu with an edge in creating a consistent brand narrative and cultivating strong relationships with customers. This achievement serves as an inspirational catalyst for industry players to tap into creativity, leverage social media effectively, and form strategic partnerships to fortify brand awareness in a competitive market

In today's fiercely competitive digital business landscape, companies like Graha Office must leverage marketing funnels to enhance their sales strategies. This study delves into the implementation of funnel marketing strategies within Graha Office services, examining how funnel stages, market phases, clicks, impressions, and CTR correlate with product sales. The findings indicate a relationship between funnel stages and sales, although cautious interpretation of causality is warranted. This research establishes a foundation for the company's future actions using statistical methods, particularly via linear regression with an output of coefficient t count -2.179 < t table 2.119 (H2 accepted). However, it underscores our limitations in comprehending more intricate cause-and-effect relationships within the real world.

This study thoroughly examines the financial performance of four leading telecommunications companies in Indonesia. Telkom Indonesia (TLKM), XL Axiata (EXCL), Smartfren (FREN), and Indosat (ISAT) over the period 2021–2022. By analysing financial performance using financial ratios such as leverage ratio (DAR, DER) and profitability (NPM, ROA, ROE), it can be seen that Telkom Indonesia experienced a decrease in debt ratio and a decrease in profitability. XL Axiata saw an improvement in its debt ratio but also experienced a considerable decline in profit. Smartfren showed a decrease in its debt ratio and a significant increase in profitability. Indosat had a combination of changes in profitability and a decrease in debt ratio. These findings emphasise the importance of organisations prioritising efficient debt management and strategic initiatives to improve profitability in the changing telecommunications sector.

The Alibaba Group has become a global e-commerce powerhouse with a diverse and extensive business portfolio. As Alibaba expands its reach internationally, the company will encounter diverse cultures, social norms, and business practices. Therefore, a well-structured organizational framework is needed, along with conducting analyses using Hofstede and Trompenaars frameworks, to help manage challenges in a multicultural company. The research method employed is qualitative data analysis using literature reviews for data collection. The analysis results indicate that Alibaba implements a complex organizational structure. Additionally, analyses based on Hofstede, Trompenaars, and corporate cultural types at Alibaba reveal the prominent influence of Chinese culture. However, Alibaba has successfully integrated diverse values, norms, and cultural practices from various countries where they operate. Alibaba can leverage cultural diversity within the organization as a key driver for innovation, global growth, and competitive advantage in today's increasingly interconnected market.

The purpose of this research are determine to (1) the influence leverage which is notated withDebt Equity Ratio  and profitability which is denoted byReturn On Equity to share prices. (2) Role of Price Earning Ratio in moderating the between Debt Equity Ratio and Return On Equity into stock prices. The research object is technology sector companies listed on the Indonesia Stock Exchange during 2021 and 2022. Was conducted using the SmartPLS tool with results (1)Debt Equity Ratio (THE) has a significant negative influence on stock prices (2)Return On Equity (ROE) has a significant positive influence on stock prices (3)Price Earning Ratio (PER) can’t moderate the influence Debt Equity Ratio to the stock price. (4)Price Earning Ratio (PER) can moderate the influenceReturn On Equity to the stock price.

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.

Cloud computing has revolutionized data storage and management; however, security and privacy concerns remain critical challenges. This paper explores the integration of blockchain technology to enhance data security in cloud environments. A decentralized approach ensures data integrity, authentication, and tamper resistance. The proposed framework leverages smart contracts to enforce access control policies efficiently. Simulation results indicate that our model significantly improves data security without compromising system performance.