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The objective of this research is to explore resource consumption accounting within the economic unitunder study. Additionally, the research aims to analyze competitive advantage as a process ofuniqueness for an organization or a specific superiority when compared to its competitors. Based onthis, the researcher posits that sustainable competitive advantage refers to the organization's objectiveability to adapt to changes in the market environment and to thoroughly examine the industryenvironment. The research problem stems from the fact that many companies in today's world strive for leadershipand excellence in production through the recognition of the importance of modern systems, particularlyresource consumption accounting, in achieving competitive advantage. However, the challenges andexternal factors that accompany production processes may hinder this achievement. The studyinvestigates whether resource consumption accounting has an impact on competitive advantage. The research is based on the hypothesis that there is a significant correlation between resourceconsumption accounting and sustainable competitive advantage. The importance of the research lies inhighlighting the role of resource consumption accounting in achieving sustainable competitiveadvantage, and in assessing the impact of resource consumption accounting on the realization of suchan advantage.

This study analyzes the differences and similarities of internal audit quality in the public sector and private sector using a literature analysis approach. The main objective was to explore factors that affect audit quality, such as auditor independence, competence, transparency, and accountability. The results show that the public sector often faces challenges in maintaining auditor independence due to the influence of bureaucracy and politicization. However, the sector has advantages in transparency and accountability, which support public trust in the management of public funds. In contrast, the private sector excels in operational efficiency and flexibility, supported by the use of modern audit technology and leaner organizational structures. Despite the differences, both sectors require high auditor competence and strong internal control systems to ensure audit effectiveness. This research suggests strengthening auditor training, implementing modern audit technology, and increasing collaboration between internal and external auditors to ensure audit objectivity and quality. In addition, further studies are recommended to explore the impact of applying new technologies, such as big data and artificial intelligence, and conduct cross-sectoral comparisons to understand audit implementation globally.

This research examines the optimization of the administrative service system at the Regional Personnel Agency of Central Kalimantan Province using a descriptive qualitative approach. The focus of the research includes the implementation of the service system, identification of obstacles, and development of a resolution strategy. The results revealed that the administrative service system has been implemented through six main aspects that are integrated with each other, including guest services, management of incoming letters and dispositions, numbering of outgoing letters, reporting on letter administration, file distribution, and distribution of Decision Letters (SK). The main obstacle identified is the management of non-physical incoming mail that has not been well organized, but has been overcome through a systematic search strategy and intensive internal communication. Efforts to improve service quality are implemented comprehensively through the development of employee competencies, strengthening work integrity, periodic evaluations, and building a culture of excellent service, all of which contribute to improving the effectiveness of the overall administrative service system.

Microsoft Excel is a software that is very important in processing data, both in the world of education, business and daily needs. However, even though many people often use it, quite a few have difficulty operating some of the important features provided by Excel. Some problems that often arise include difficulties in using complex formulas, lack of understanding of basic and advanced functions, and complicated data format settings. This ignorance results in decreased user productivity, inaccurate data produced, and the time required to complete tasks becomes longer.

This study examines the integration of Islam and science through the thoughts of key figures, namely Ismail Raji Al-Faruqi, Seyyed Hossein Nasr, Al-Ghazali, and Ibnu Khaldun. The main focus of this research is to understand their approaches to the relationship between religion and knowledge, highlighting key concepts such as iman (faith), Islam, and ihsan (excellence). This approach is explained based on primary sources such as the Qur'an, Hadith, and qoul ulama, which provide the philosophical and theological foundation for understanding the integration of both. Using a qualitative approach, this research aims to explore how these perspectives shape a balanced view between the scientific and spiritual realms within the context of Islamic thought. The results of the study show that although each figure has a different viewpoint, they agree that science does not conflict with Islamic teachings; rather, it should be understood as a means of drawing closer to God. This research is expected to contribute to the development of dialogue between religion and science, as well as provide insights into the development of Islamic education in the modern era.

This research focuses on the development of automatic waste classification by applying the Convolutional Neural Network (CNN) method in a web-based application. This system is designed to help the waste management process through automatic sorting between organic and inorganic waste, so that it can support recycling efforts and reduce environmental impacts. In its application, this application utilizes the CNN algorithm to analyze images and recognize the type of waste with good accuracy. The development uses technologies such as Python and OpenCV to ensure efficient processing of image data, with the CNN model trained using a dataset of 22,564 images. Test results show excellent accuracy, reaching 99.27% for organic waste and 98.72% for inorganic waste.

In the current era of digitalization, Microsoft Excel has become one of the most popular and essential software in various fields, from business, finance, to science. The ability to process data effectively and be efficient is the key to success in various jobs. Excel formulas and functions are very important features in processing this data. By understanding and mastering Excel formulas and functions, someone can perform calculations, data analysis and data visualization more accurately and quickly.

This study examines the selection of an optimal underwater monitoring system for early detection of submarines in the ALKI II region. ALKI II is known as a strategic area that requires intensive monitoring to protect maritime security and national interests. The main focus of the study is to analyze various technical, operational, and economic factors that influence the selection of an underwater monitoring system. Through a comprehensive analysis approach, this study considers the detection capability, resolution, and adaptability of the diverse marine environment in the ALKI II region. Various types of underwater monitoring systems are evaluated, including passive sonar, active sonar, and visual monitoring systems. Passive sonar uses sound signal reception from targets, while active sonar sends signals and detects the reflected signals. Visual monitoring systems rely on cameras and other optical equipment. The decision to select a system is based on a thorough analysis of the advantages and disadvantages of each system. Passive sonar, for example, excels in quiet environments but may be less effective in high sea noise. On the other hand, active sonar may be more accurate but can be detected by submarines equipped with anti-sonar technology. This study provides useful guidance for decision makers in determining the optimal underwater monitoring system for the ALKI II region. By considering technical, operational and economic factors, it is hoped that the results of this research can improve early detection capabilities for submarines and strengthen maritime security in the region.

This journal discusses the changes in editing in Microsoft Excel, the software that exists in the world. Since the launch of the ribbon interface in Excel 2007, access to editing tools has become more intuitive. The real-time collaboration feature introduced in Excel Online and Excel 2016 allows users to edit documents simultaneously, increasing work efficiency. The integration of AI technology, such as the "Ideas" feature, helps data analysis with automatic suggestions. The addition of new functions and more flexible formatting options strengthens data analysis capabilities. These changes demonstrate Microsoft's commitment to improving the user experience and relevance of Excel in modern business.

Public sector Financial Reporting has undergone changes in the standards used. Currently, ISAK 35 has been determined as a replacement for PSAK 45 which is oriented to the Non-Profit Entity Consortium Report. The XXX Foundation Jayapura City Branch is promoting computerization of financial reporting through MS Excel 2019. For this purpose, this community service is carried out to school principals and school treasurers (daily and BOS) in order to be able to produce computerized-based financial reports in accordance with ISAK 35 as a form of financial accountability and transparency within the XXX Foundation Jayapura City Branch. The results show that the Preparation of School Financial Statements through MS Excel 2019 Media has succeeded in achieving its main goal, which is to increase participants' understanding of ISAK 35 accounting standards and their practical application in compiling financial statements using MS Excel. This activity contributes in the form of increasing transparency and accountability in the preparation of reports, improving participants' ability to understand and implement accounting standards, and increasing public trust and supporting the school's operational and strategic success.

The rise of Islamophobia worldwide is often fueled by ignorance and negative stereotypes about Islam. This situation calls for more effective educational efforts to counter misinformation and restore the image of Islam as a blessing for all, or Rahmatan lil 'Alamin. In response to this challenge, da'wah (Islamic preaching) through literature, especially novels, offers a way for readers to gain new perspectives and understand the complexities of religious life through engaging narratives that do not come across as patronizing. This study aims to identify the da'wah messages in Harlis Kurniawan's novel Bujang and Portuguese General and analyze the most dominant themes within the text. The novel serves as a potential medium for educating people, including non-Muslims, about the true teachings of Islam. The research employs a descriptive quantitative approach using content analysis. The data analysis involves categorizing the content, evaluating it through judges' assessments, and calculating the findings using Microsoft Excel and the Slovin formula, followed by interpretation of the results. The result of this study shows that the novel possesses 37.66% message of morality which is very dominant, 32.46% sharia messages, and of 29.88% aqida messages.

Teachers are the pillars of the development of society's building blocks, i.e., the students; therefore, for the effective and constructive nourishment of the students, the performance of the teachers must be excellent with the support of external elements. To empirically analyse teachers' performance, this study employed a quantitative research technique, elucidating the influence of school environment, character development, and school administration on teachers' performance levels through the mediation of the efficacy component of individual personality. The study targeted high school teachers in Indonesia, collected data purposefully using a survey instrument, and used a total of 227 legitimate and effective responses to compile the results. The research found substantial results for all direct interactions, and mediation was recommended for the school climate and teacher performance. The study added a fresh piece of evidence to the literature by shedding light on the impact of external environmental elements at the school level on teachers' performance.

The Indonesian Islamic educational system is critical to shaping students' moral and intellectual development. Efficient administration is essential for improving educational outcomes, fostering a pleasant learning environment, and sustaining Islamic principles. As a result, the primary goal of this study is to assess the efficiency of the Islamic management system in Islamic schools by gathering information from the management teams of the selected schools. The study used a qualitative research design to collect important information from the target audience. The study's findings show the need of excellent administration in improving Islamic curricula in Indonesian educational institutions. A complete plan that blends creative teaching methods with efficient administration is required to foster a strong and vibrant learning environment. However, the results have limited generalisability to other ethnic or educational backgrounds because they are unique to Indonesia's Islamic schooling system.

Global Youth Action is a company engaged in youth empowerment with a focus on supporting the achievement of Sustainable Development Goals (SDGs) through the collaboration of various youth movements in Indonesia and internationally. However, the company still faces challenges in terms of infrastructure and information system (IS) applications that are not fully capable of supporting business processes optimally. One of the main obstacles is the limited human resources who have expertise in managing SI and information technology (IT) effectively. In preparing the SI strategic planning framework, this research uses the Ward and Peppard approach to analyze company needs. The analysis process includes mapping the company's internal and external environment through Value Chain Analysis and SWOT Analysis, as well as grouping the application portfolio using McFarlan Strategic Grid. The results of this research recommend the development of various applications such as the Global Youth Action Website application, SAP application, customer service information system, asset information system, and executive information system. These recommendations are expected to provide strategic direction for the global youth action company, as well as improve IT HR competencies and strengthen the application portfolio to support the sustainability of business processes at Global Youth Action.

Family well-being is very important for the lives of individuals and communities. A happy and The problem with learning German grammar at the A2 level is that many students still struggle to understand sentence structure, especially when using the perfect tense, subordinate clauses with "weil," and the genitive case. Students often find it challenging to remember grammar rules and how to apply them in sentences. The aim of this study is to develop interactive learning media in the form of Kodular-based applications to address these issues and support learning German grammar at the A2 level. The app is designed with relevant grammar materials and uses the 4D model development method (Define, Design, Develop, Disseminate), which reaches only the development stage without dissemination. The app was created on the visual platform Kodular, which enables users to develop Android apps without programming knowledge. The results show that the app is an effective learning medium, with a validation score of 90 (excellent) for the material content and 92.5 (excellent) for the media aspects. With a file size of 5.08 MB, this application enables users to learn German grammar independently anytime and anywhere.

Islamic boarding school education plays a strategic role in producing a generation that excels not only in religious matters but also in economic independence through entrepreneurship. In the modern era, the creativity of students is an important indicator of the success of Islamic boarding school education because it can provide provisions in facing global challenges. Creativity is influenced by various factors, including entrepreneurship programs developed within the Islamic boarding school environment and the internalization of Islamic educational values ​​that shape innovative and ethical mindsets. Darul Hikmah Islamic Boarding School in Bangkalan is one institution that integrates these two aspects into its educational system. This study aims to: (1) evaluate the influence of entrepreneurship programs on students' creativity; (2) examine the influence of Islamic educational values ​​on creativity; and (3) assess the simultaneous influence of both on students' creativity. The study used a quantitative approach with an ex post facto design. A sample of 59 female students was selected using simple random sampling from a population of 590 students. Data were collected through questionnaires and documentation, then analyzed using simple and multiple linear regression tests with the help of SPSS. The results of the study showed that: (1) the entrepreneurship program had a significant effect on the creativity of students with a t value of 6.220 (p < 0.05); (2) Islamic educational values ​​also had a significant effect on creativity with a t value of 3.393 (p < 0.05); and (3) simultaneously, the entrepreneurship program and Islamic educational values ​​had a significant effect on the creativity of students with a F value of 26.117 (p < 0.05). The conclusion of this study is that the creativity of students can be increased through a balanced combination of entrepreneurship learning and internalization of Islamic educational values.

This research discusses the Utilization of Digital Technology in the Media Transfer Process of Static Archives at the Medan City Archives Depot Office. The purpose of this research is to find out the extent to which they utilize current digital technology to transfer static archives. This research method uses a qualitative descriptive approach. By using data collection techniques through interviews, observation and documentation. The informants in this study include the head of the section, archivists and staff responsible for the archive section at the Medan City Archives Depot Office, which have been selected by the researcher according to the criteria of the research subject. The results showed that how the static archive media transfer process is there by scanning the data then the data is processed into a simple form in Microsoft Excel then next to the data there is a link that connects to the original file. The utilization of technology at the Medan City Archives Depot Office is not yet optimal because a lot of equipment such as computers is inadequate and there are still very few human resources who take care of archives.

This study was conducted to examine the functions of data management, data analytics, and business intelligence across various organizational sectors. A literature review was performed to gain a broader understanding of the topic, utilizing research backgrounds from different countries, with ten studies selected for review from multiple sources. The results indicate that efficient data management, combined with robust analytical capabilities and business intelligence tools, is crucial for modern organizations seeking to achieve operational excellence and strategic growth. By implementing the appropriate measures, organizations can maximize the benefits of data management, data analytics, and business intelligence in attaining their strategic objectives.

Objective: To assess the differences in buccal cytology changes caused by hormone therapy in Sudanese women with breast and endometrial malignancies by comparing wet fixed and air dry H&E stained buccal smear samples.  Method: The eight-month study period ran from October 2015 to May 2016. The practical inquiry began in November 2015, and during that time, data gathering, a literature review, and research script typing were completed. One hundred participants had buccal smear samples taken, and these were ready for H&E staining using a wet and dry procedure on women receiving hormone medication. Results: The wet method produced buccal smears with pathology that was 56% malignant, 34% inflammatory, and 10% normal; the dry method produced identical results. The wet method produced excellent (40%), very well (28%), well (20%), acceptable (8%) and bad (4%) affinity, which was in line with the results of the dry method. There were no appreciable variations in the pathology and affinity of the wet and dry-prepared buccal smears (P = 0.14 and 0.0011 > 0.05). The cancerous The pathology of wet and dry buccal smears was reported in 7.7%, 47.1%, and 95% of the smears obtained from patients who had been on hormonal therapy for less than three years, three to nine years, and more than nine years, respectively. Wet and dry smears were reported in 20%, 21.1%, and 88.5% of the smears obtained from patients who had been on hormonal therapy once, twice, or three times a day, respectively. Conclusion: The pathology of the buccal smears showed significant differences based on the frequency and duration of hormone therapy.

The purpose of this study was to determine the level of physical fitness of students in public elementary schools in cluster 6-10 phase c in Sukun District, Malang City. This research is a survey research, using quantitative descriptive methods, the instrument used in collecting data is the Indonesian Student Fitness Test (TKSI). The study sample involved 95 public primary school students of cluster 6-10 phase c in Sukun District, Malang City. The results of the study showed that the 95 students of public primary schools of cluster 6-10 phase c in Sukun District, Malang City as a whole showed that the 40 Meter Run Test was dominated by the “Very Poor” category with 58 (fifty-eight) frequencies. The 8x10 Meter Shuttle Run Test is dominated by the “Excellent” category with 37 (thirty-seven) frequencies. Child Ball Test is dominated by the “Excellent” category with 44 (forty-four) frequencies. Dynamic Balance Test was dominated by the “Good” category with 53 (fifty-three) frequencies. Vertical Jump Test was dominated by the “Moderate” category with 42 (forty-two) frequencies. Hand Touch Reaction Test is dominated by the “Poor” category with 34 (thirty-four) frequencies. With this, the researcher hopes that public elementary schools in cluster 6-10 in Sukun District, Malang City will pay more attention and try to increase the overall level of physical fitness of students.