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Extracurricular activities are an integral part of every educational institution throughout a year of learning. In the current era where information is demanded at an accelerated pace, this research aims to develop a web-based extracurricular attendance information system for SMP Muhammadiyah 8 Benjeng. The current extracurricular attendance system at SMP Muhammadiyah 8 Benjeng is manual, prompting the need for this research to construct a website-based information system to facilitate students, supervising teachers, and staff at SMP Muhammadiyah 8 Benjeng. The extracurricular website serves as a source of information for the school principal, class teachers, and extracurricular supervisors. It provides information about students participating in extracurricular activities, the schedule of extracurricular sessions, and generates attendance reports for students over a semester and a full academic year. The system is designed using the waterfall method, implemented through (PHP) and MySQL. This research has successfully created a web-based platform for the management of extracurricular attendance. It is anticipated that this system will offer support to stakeholders responsible for overseeing extracurricular activities.

Early childhood plays an important role in forming the basis of development, which involves stimulation of various aspects such as moral religious values, social emotional, language, cognitive, and physical motor skills. The concept of early childhood learning is focused on play, where every activity is designed to be play, so that learning becomes more effective. Parents also need to understand today's children's education to interact with children positively. This research focuses on sentiment analysis of children's education-based app reviews on the Google Play Store, using Random Forest and Logistic Regression methods. The review data is taken from three apps with the theme of child development, namely "About Kids", "PrimaKu", and "Teman Bumil", with a range of review years between 2018 and 2023. The test results show that Logistic Regression has higher accuracy compared to Random Forest, especially in the "About Kids" and "PrimaKu" applications with accuracy above 90%. The conclusion of this research highlights the importance of sentiment analysis in improving understanding of user responses to children's education applications, with suggestions for future research to increase the number of datasets and variations in testing schemes by tuning hyperparameters to improve prediction accuracy and more optimal results.

. In today's rapidly developing digital era, product marketing strategies for Micro, Small and Medium Enterprises (MSMEs) are becoming increasingly important to compete and develop. Information Systems (SI) have become a very effective tool in helping MSMEs optimize the marketing of their products. This research aims to evaluate strategies for marketing MSME products using IS in the digital era. The research method used is descriptive research with a qualitative approach. Data was collected using the literature method. The results of this research show that the use of IS in marketing MSME products has several significant benefits, such as increasing online visibility, enabling personalization in product offerings, and facilitating interaction with customers via digital platforms. This research provides a more in-depth view of how MSMEs can utilize IS to market their products in the digital era. The practical implication is that MSMEs need to invest time and resources in understanding and implementing IS in their marketing strategies, while also paying attention to the challenges that may arise. In this way, MSMEs can maximize their potential in marketing their products effectively and competing in an increasingly competitive digital market.

Management Information Systems (MIS) are the main foundation in the operations of an organization. With the development of technology, SIM based on the latest technology is an important key in improving efficiency and productivity. This article discusses the essence of the latest technology-based SIM, explainingits benefits, and analyze the challenges that may occur in its implementation. This research too explores several case studies about the success of recent MIS development in organizations leading. Ultimately, this article concludes with recommendations for SIM-based implementationthe latest technology to optimize managerial performance.

. In today's rapidly developing digital era, product marketing strategies for Micro, Small and Medium Enterprises (MSMEs) are becoming increasingly important to compete and develop. Information Systems (SI) have become a very effective tool in helping MSMEs optimize the marketing of their products. This research aims to evaluate strategies for marketing MSME products using IS in the digital era. The research method used is descriptive research with a qualitative approach. Data was collected using the literature method. The results of this research show that the use of IS in marketing MSME products has several significant benefits, such as increasing online visibility, enabling personalization in product offerings, and facilitating interaction with customers via digital platforms. This research provides a more in-depth view of how MSMEs can utilize IS to market their products in the digital era. The practical implication is that MSMEs need to invest time and resources in understanding and implementing IS in their marketing strategies, while also paying attention to the challenges that may arise. In this way, MSMEs can maximize their potential in marketing their products effectively and competing in an increasingly competitive digital market.

Management Information Systems (MIS) are the main foundation in the operations of an organization. With the development of technology, SIM based on the latest technology is an important key in improving efficiency and productivity. This article discusses the essence of the latest technology-based SIM, explainingits benefits, and analyze the challenges that may occur in its implementation. This research too explores several case studies about the success of recent MIS development in organizations leading. Ultimately, this article concludes with recommendations for SIM-based implementationthe latest technology to optimize managerial performance.

The aim of entrepreneurship education is to develop attitudes, enthusiasm and the ability to create something of value for oneself and others. Creative, innovative, independent, leadership, good money management and never giving up are entrepreneurial attitudes that must be instilled in children from an early age. As followers of the Prophet Muhammad SAW we need to learn from his figure as an entrepreneur. Where in his journey as an entrepreneur, Rasulullah successfully proved that to start a business one does not have to have money first, there are other elements that are more important than that, namely that one must have the right entrepreneurial mentality. The purpose of this article is to analyze the importance of entrepreneurship education instilled from elementary school age in an Islamic perspective. This research uses a qualitative method with a literature-based approach. Qualitative research relies on the collection and analysis of non-numerical data (such as text, video, or audio) to understand concepts, opinions, or results. Entrepreneurship education taught at elementary school level is believed to be able to reduce children's consumption habits, train them to create something of value and give birth to the next generation to create jobs in the future.

This study examines the impact of pricing strategy and service quality on customer preferences on the Shopee e-commerce platform. This study's methodology, which included a quantitative approach and primary data from a questionnaire, identified 33 Shopee users in Tasikmalaya. An analysis using SPSS confirms that the two factors mentioned above—price strategy and service quality—contribute about 40.5% to consumers' preferences for fashion products on Shopee. Even though price strategy has a significant relationship, service quality has a stronger and more positive impact on customer preferences. Implicitly, it is crucial for e-commerce businesses to improve the quality of their services while meticulously developing price phase strategy to make it more in line with customer preferences. All of this offers advantages for the e-commerce business in developing strategies to meet customer needs in an increasingly competitive market.

Industry concentration is centered on the number and size distribution of companies. In this case it can be said that the fewer the number of companies in the market, the level of industry concentration tends to be linked to the ability of sellers (producers) in the market. This can be a form of suppressing competition and coordinating price policies which tend to be high.

This research aims to develop and modernize the employee payroll administration system at PDAM Batiwakkal Berau through the implementation of the Payroll System Website (SIMPEG). Previously, the process was conducted manually, leading to various challenges in the efficiency and accuracy of payroll data. In addressing these issues, we designed and implemented SIMPEG using the PHP programming language. The results include a significant improvement in the efficiency of the payroll process, minimizing human errors, and ensuring data accuracy. The use of SIMPEG also provides easy access and data management, making it an effective solution for modernizing employee administration at PDAM Batiwakkal Berau. It is expected that the findings of this research will contribute positively to enhancing performance and transparency in employee payroll data management.

The prerogative is a privilege that belongs to the President which cannot be contested by other state institutions that use a presidential government system, namely the president is the head of state as well as the head of government in Indonesia. In the prerogative there is nothing specific to oversee a prerogative, but one of the supervision of this privilege is supervision in the cabinet ministers who are assistants to the president.The problems studied are 1) What is the meaning of the President's prerogative in the Indonesian government system. 2) How to Use the President's Prerogative in Appointing Ministers in the Indonesian Government System 3). What are the Forms of Supervision of Prerogatives in Cabinet Ministers? This study aims to identify and explain the meaning of presidential prerogatives, the system of government used in the application of prerogatives and oversight of privileges used in Indonesia. This research uses research methods through library research and normative research with reference to relevant laws and regulations and other legal materials related to substance in research and application regarding reading, listening, understanding, and reviewing the application of laws, scientific work. , books and literature related to the problem under study. In the meaning of prerogative is a privilege of a head of state in carrying out state duties.

Tax compliance is an attitude when taxpayers are able to fulfill their tax obligations with their own awareness. The change in the tax system which originally implemented an official assessment, changed to a self-assessment, is hoped that taxpayers will be more compliant in fulfilling their tax obligations, because taxpayer compliance and awareness greatly influences state revenues from the tax sector. The government also has another way to increase taxpayer compliance, namely by implementing tax amnesty. For taxpayers who take part in the Tax Amnesty program, they can receive forgiveness for the taxes they should pay as well as the elimination of administrative and criminal sanctions. Almost every country has an infrastructure development program to meet the welfare of the general public, including Indonesia and to run this program the main funds come from taxes. So taxes and values ​​have a very important and influential role in the country's development process and as financing for government expenditure for its implementation. This research aims: 1) to find out whether self-assessment has an effect on taxpayer compliance. 2) to find out whether the tax amnesty has an effect on taxpayer compliance. The writing in this article uses a qualitative method with a descriptive approach. So the research results show that self-assessment and tax amnesty have a positive effect on taxpayer compliance.    

The development of information technology is important, especially in the field of education, in supporting the learning process for the better. Muhammadiyah University of East Kalimantan, which carries the IT Based Paperless concept, is one of the campuses that supports the development of information technology. SI Lifeskills was introduced to record and integrate the development of students' academic achievements, where this system helps Life Skills courses to be more organized and effective. The system development demand was carried out in order to increase needs, especially in terms of user experience (UX). This service is carried out as a form of activity to increase comfort in learning services using a User Centered Design (UCD) approach. The evaluation stages carried out in this research used Heuristic Evaluation with 10 parameter aspects. The Heuristic Evaluation test results obtained Severity Ratings 0 with 8 points and Severity Ratings 1 with 2 points. The evaluation results show that the system is comfortable to use with problems that have minimal impact on the user so that repairs are not needed if time is limited.

This research aims to determine the effect of the use of digital money on the amount of money circulating in Indonesia. The method used is Library Research (Library) in this writing, this method uses books, and journals, both written and online. Based on this research, it can be concluded that the use of digital money brings efficiency in transactions, reduces operational costs, allows fast payments, and allows better transaction tracking. It changes the way we interact with finance, providing benefits to individuals, businesses, and the economy as a whole. However, it should be noted that security, regulation, and consumer protection are also important concerns in the development of this financial technology.

This research aims to find out how vital information security compliance is in reducing the risk of Data Breach. The method used in this research is Library Research (Library) which is the method used in this writing, and in its use, this method uses books, and journals both in written form and online. Based on the results obtained from this research, it can be concluded that a Data Breach is an incident where sensitive data or important information becomes vulnerable or is accessed by unauthorized parties. To prevent a Data Breach, organizations need to take various security measures, policies, and practices, such as encryption, access management, physical security, network security, security training and awareness, security policies, and monitoring and auditing. Sensitive data protection helps maintain the confidentiality, integrity, and availability of data and protects the reputation and trust of customers and business partners. By implementing good sensitive data protection, organizations can reduce the risk of data breaches which can be financially detrimental and damage the company's image.  

This research aims to determine efforts to improve the quality of data processing and information quality. The method used is Library Research (Library), in its use this method uses books, and journals both in written form and online. Based on this research, it can be concluded that efforts to improve the quality of data processing and the quality of information have a big impact on life, both for business people, education, health, government, organizations, and society who use it to achieve the goals they want to achieve. Because the resulting impact is very good for facilitating all kinds of activities. Make it easier for people to get accurate information and correct data and make wise decisions. With the increase in the quality of data processing and the quality of information, people are not afraid of making mistakes in getting the information they receive.

Abstrac.This research investigates the impact of acquisitions on company financial performance. By analyzing financial data of a number of companies that have undergone acquisition process, this research aims to assess changes in key financial indicators such as net profit, revenue and cash flow. The research method for this research is a literature review to find information on financial reports and company performance. The impact caused by post-acquisition is that the company's financial performance has increased, especially profitability and activity. However, the aspects of liquidity and solvency did not experience significant changes. There were no negative changes in the company's financial performance. The findings of this research can provide insight into the effectiveness of merger and acquisition strategies in increasing or decreasing a company's financial performance. Managerial implications and recommendations for stakeholders will be discussed in the context of the results of this research.

In service industries, trading companies and manufacturing industries, fixed assets are used in business activities. Every decision regarding the use of fixed assets affects the survival and development of a company. This not only considers the profits generated by a company, but also the important role of fixed assets in achieving company goals. Therefore, PSAK No.16 must be applied. Based on the data described above, the aim of this research is to confirm the application of PSAK no. 16 which is used to calculate the profits of the company PT. Garuda Indonesia Airlines. As a research method, we use descriptive analysis methods to understand existing facts and compare them with existing theories. To obtain the necessary data, the author uses data collection techniques such as documentation. The type of data used by the author is secondary data. From the research analysis, the author can conclude that the company has implemented fixed assets in accordance with PSAK No.16 (revised 2007). Companies use two methods to value fixed assets: the historical cost method and the revaluation model. The use of these two methods can affect the growth of fixed assets.

settlement of bad debts made by debtors, is a violation of the program credit distribution program against sulut-go bank which has generated a lot of speculation about the rules of civil law. The problem is the enforcement of the law against the debtor allegedly with the issue of the article on the crime of corruption article 2 paragraph 1. The purpose of this research is to find out thoroughly about the enforcement of bad credit in the review of civil law. bad credit in the review of civil law and judge's decision, the problem of bad credit, and default. and default. Bank Sulut-Go which is in limboto branch against debtors who have bad credit.  and discussion of the research that there is an imprudence that is done by the bank regarding the credit process by pledging something that does not belong to the debtor, but is processed.belonging to the debtor, but processed. Furthermore, that this contract occurs contract with a repayment duration that is not yet due but has already entered the court. The conclusion drawn by the researcher is that when a case that still has a contract it includes default and is a problem of bonding between people because it arises due to the cideranya promise, whose resolution path must be the civil realm. Default in bad credit can be recognized when there is an error, negligence, and willfulness.

In this latest business era, data processing is very important for companies. The reason is, the results of the data processing process are needed to produce business decisions. Data processing is a process that replaces raw data as useful and practical information received. Raw data is generally in the form of numbers or records that are still random and uncompiled, as a result it requires a processing process to convert it as a useful issue using certain techniques and methods. A data scientist or a team of data scientists typically handles data processing, which needs to be done correctly to avoid having an adverse effect on the finished product or data output. Data is first processed in its unprocessed state before being transformed into a more readable format (graphs, documents, etc.) that allows employees across the organization to process and use the data on computers.