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This research aims to analyze the role of Annajah Tax Consultants in optimizing company tax management based on sharia economics in Bengkulu City. Tax consultants play a very important role in helping companies to fulfill their tax obligations in a legal manner and in accordance with sharia principles, such as avoiding the practices of riba, gharar (uncertainty), and maysir (gambling). Annajah Tax Consultants provide education and counseling to companies regarding the importance of complying with tax regulations and sharia economic principles. By optimizing sharia-based tax management, companies can increase cost efficiency, improve the company's image, and gain the trust of investors and the public. This research concludes that the role of a good tax consultant can have a positive impact on the efficiency of company tax management in Bengkulu City, which ultimately supports company growth and sustainability.    

Optimizing the performance of Linux-based operating systems for IoT applications in the trading sector is an important strategy in improving operational efficiency and competitiveness. This study explores Linux optimization techniques that can be applied to IoT systems to improve the speed, stability, and security of applications in the trading environment. This research method is carried out using descriptive qualitative through interviews, literature studies and observations. This study focuses on resource management and the implementation of advanced security features. Case studies on several real implementations show that by applying optimization techniques, such as process priority settings and routine updates, system performance can be significantly improved. The results of the study show that proper optimization can reduce system latency, increase data output, and strengthen security, which ultimately supports the success of IoT applications in the trading sector.    

North Polongbangkeng is a part of Takalar Regency where the people grow corn besides rice. However, until now corn plants have only been dried and then sold in the form of shelled seeds, while they can actually be sold in the form of processed food. For this reason, people need to be taught how to process it and then taught how to market it in MSME activities through various digital social media. More specifically, the objectives of this service activity are: 1. Increasing community knowledge in utilizing yellow corn so that it can increase community income. 2. Creating an application that can be used to help increase yellow corn production;; 3 Provide assistance to start-up businesses in the field of yellow corn cultivation; 4. Provide assistance in the use of the Yellow Corn marketing market place via Android Applications and E-Marketing; 5. Diversification of Processed Yellow Corn Products into other processed products and designs. ; and 6. Creation of interactive media and training modules for processing yellow corn has been completed. This service activity received a very good response from the Biralle Kunyi farmer group, as well as North Polongbangkeng State Middle School 4 as the target group. Based on the results of the implementation carried out in these 2 stages, it was able to increase the knowledge and skills of the partner group in applying techniques for processing yellow corn into finished food and was able to market it using social media so that the digitalization system could run as expected in optimizing the marketing of yellow corn processing results.

The Indonesian Navy Academy (AAL) is an Indonesian Navy educational institution that produces young Indonesian Navy officers who are tough and ready to be placed in KRI and in Marine Battalions throughout the territory of the Republic of Indonesia. Level III Marine Corps Cadets carry out Dikko training for 3 months in the Banyuwangi area. In the training there is material on guerrilla warfare which is carried out in the guerrilla versus guerrilla stage by utilizing the surrounding area with residents as partisans for cadets who carry out guerrilla training, in this training the provision of material is given in theory and practice which is carried out around the population so that students can mingle with the surrounding population and can complete the tasks given by the trainer in accordance with the objectives of the training. There are two factors that can influence the guerrilla versus guerrilla material, namely internal and external factors, this factor greatly affects the results of the training carried out by cadets because there are geographical influences and weather influences, the trainer will look for a new location so that the training can be carried out in accordance with the objectives of the training. In the implementation of the training, the expected results are that all students can understand the material given by the trainer and can be applied in guerrilla versus guerrilla training. The results of the study using management theory (POAC) have been implemented in guerrilla warfare training at DIKKO but need to be optimized especially in planning, organizing and actuating. Optimization is carried out by providing material in class not only theory but with applicable and technical methods, in Dikko training, additional supporting personnel and training equipment are needed (for example, civilian clothing), the implementation of training at AAL is adjusted to TOP standards so that all stages of training can be carried out and can improve the knowledge of Marine Corps Cadets

This study aims to analyze the level of satisfaction with the use of the tax e-Faktur application in the tax reporting process at PT Anugerah Texindotama. The e-Faktur application is a technological innovation that facilitates electronic tax reporting, which is expected to increase compliance and efficiency in the tax administration process. This research method includes observation, interviews, and distributing questionnaires to 43 respondents who are directly related to the use of the application. Based on the results of the study, it was found that the use of the e- Faktur application has had a positive influence on user satisfaction, with an average satisfaction level of 80.83%, which is categorized as good. Several advantages of the application, such as minimizing the risk of errors and ease of access, also increase user acceptance. However, there are technical constraints that need to be improved to support system optimization. Recommendations for improvement focus on enhancing features and technical training for employees to strengthen the implementation of the e-Faktur application in corporate tax reporting.

This community service activity focuses on the "Optimization of the Roles of Family, School, and Community in Strengthening Character Education Based on Local Wisdom for Students of STAI Jam'iyah Mahmudiyah Langka." The activity aims to raise awareness and understanding of the importance of collaboration among families, schools, and the community in character education rooted in local wisdom. Through a series of discussion forums, workshops, and community service programs, all parties are encouraged to actively instill local wisdom values in students. The results of this activity indicate an increase in parental participation, the strengthening of relevant curricula in schools, and the involvement of students in local cultural activities. Furthermore, this initiative successfully created a strong synergy among various community elements, supporting the emergence of a generation of students who are not only knowledgeable but also possess strong character grounded in local culture. Thus, this service is expected to make a significant contribution to the development of character education within the STAI Jam'iyah Mahmudiyah Langka environment

This study investigates optimal retrofit strategies for buildings in tropical climates, focusing on energy efficiency, thermal comfort, and indoor air quality (IAQ). Given the unique challenges of high temperatures, humidity, and energy demands in tropical regions, traditional retrofitting methods often fall short of achieving a balance between these critical factors. By employing a multi-objective optimization approach, this research identifies the most effective combination of retrofit solutions, including insulation, natural ventilation, and high-performance window treatments. The results show that the proposed retrofit strategy significantly reduces cooling energy consumption, while maintaining or improving occupant comfort and IAQ. Insulation, particularly external insulation, proved to be the most effective in reducing heat transfer, while natural ventilation strategies and advanced materials further contributed to improving thermal regulation. The study demonstrates that integrating passive and active retrofit measures, tailored specifically to tropical climates, leads to optimal building performance. The multi-objective optimization algorithm (NSGA-II) allowed for the generation of Pareto-optimal solutions, offering a set of trade-offs between energy efficiency, thermal comfort, and IAQ. These findings are particularly relevant for policymakers and building professionals seeking sustainable retrofit solutions in tropical regions. The study also highlights the importance of integrating energy efficiency and IAQ considerations in retrofit strategies to avoid compromising occupant health. Further research is recommended to explore the integration of advanced materials, such as phase change materials (PCMs), and to enhance IAQ management in retrofitted buildings, ensuring long-term sustainability and occupant well-being in tropical environments.

This study evaluates the pavement condition of 3,300 meters of Adiwerna Highway II using the Pavement Condition Index (PCI) method based on the ASTM D6433-18 standard. The road is divided into 18 segments to facilitate analysis, with data obtained through visual surveys. The results show five main types of damage, dominated by patches (84%). PCI values ​​range from 38–86 with an average of 69 ("Fair" category), indicating the need for planned maintenance. The most critical segment is at STA 3+100–3+200 (PCI 38). The study recommends a more economically efficient preventive maintenance strategy, and suggests specific treatments according to the type of damage. This study supports the development of data-driven road asset management for infrastructure maintenance optimization.

Blockchain and cryptocurrencies have changed the way we transact and interact in the digital age. However, the rapid advancement of these technologies has resulted in major environmental impacts. Efficient implementation of blockchain requires the use of large amounts of energy and computing power, with consensus algorithms as the foundation. The purpose of this study is to investigate the environmental implications of blockchain and cryptocurrency implementation, as well as initiatives to mitigate these issues. The type of research is a library study (library research) using a qualitative method, namely by combining, collecting information or previous scientific papers on relevant topics. Along with the growing popularity of cryptocurrencies, the continuous mining process often results in large energy consumption and carbon emissions, sparking concerns about their long-term viability and environmental impact. Based on the results of previous research and research sources, the author found a solution to the problem of high energy consumption from the use of blockchain, namely: Proof of Stake (PoS), Proof of Authority (PoA), Sidechains and Layer-2 Solutions, Hardware Optimization, Implementation of Consensus Algorithms Based on RUST.

Blockchain and cryptocurrencies have changed the way we transact and interact in the digital age. However, the rapid advancement of these technologies has resulted in major environmental impacts. Efficient implementation of blockchain requires the use of large amounts of energy and computing power, with consensus algorithms as the foundation. The purpose of this study is to investigate the environmental implications of blockchain and cryptocurrency implementation, as well as initiatives to mitigate these issues. The type of research is a library study (library research) using a qualitative method, namely by combining, collecting information or previous scientific papers on relevant topics. Along with the growing popularity of cryptocurrencies, the continuous mining process often results in large energy consumption and carbon emissions, sparking concerns about their long-term viability and environmental impact. Based on the results of previous research and research sources, the author found a solution to the problem of high energy consumption from the use of blockchain, namely: Proof of Stake (PoS), Proof of Authority (PoA), Sidechains and Layer-2 Solutions, Hardware Optimization, Implementation of Consensus Algorithms Based on RUST.

The rapid advancement of modern computing has driven extensive research on numerical algorithms for solving large-scale systems of linear equations. Classical methods such as LU decomposition, Jacobi, and Gauss–Seidel have been revisited and optimized to leverage parallel architectures, GPUs, and even quantum platforms. Recent studies demonstrate that optimized algorithms can reduce computation time by more than 50% while maintaining high accuracy in solving high-dimensional problems. LU decomposition, particularly in its parallel and GPU-based implementations, has shown superior performance in batch processing and industrial-scale simulations. Meanwhile, iterative methods such as Jacobi and Gauss–Seidel remain relevant due to their flexibility in numerical modeling, with further developments for block matrix systems, finite element applications, and FPGA architectures. The integration of these enhanced algorithms is not only beneficial for the advancement of scientific software development but also supports practical applications in engineering simulations, large-scale data optimization, and machine learning. Therefore, an integrative review of modern numerical algorithm developments is crucial in bridging the gap between industrial demands and research progress in scientific computing.

Failure in Realizing the Development of the Integrity Zone Towards WBK/WBBM is due to the failure to develop a systematic and consistent change in mindset and work culture. This failure is due to the failure to form an effective work mechanism, the failure to form a mindset of employees in public services, and leaders who have not optimally provided influence as role models. Releasable theories as stipulated in Permenpan RB Number 90 of 2021. The research method uses qualitative descriptive research methods. The results of the study (1) The involvement of all employees is very important because it shows commitment and responsibility in developing the Integrity Zone (2) The aspect of Change Management is collective work and high commitment from employees. (3) Optimization of Change Management includes developing changes in mindset and work culture, in the agenda of change, leadership as a role model has high optimism. (4) Controlling resistance to change requires strategic efforts in handling it.

This study presents the implementation of Transfer learning using the ResNet-18 architecture for classifying 10 musical instrument categories based on visual representations of audio signals. The audio waveform is transformed into image-like inputs appropriate for CNN processing, accompanied by data augmentation and ImageNet-standard normalization. ResNet-18 is utilized due to its efficient feature extraction capability enabled by residual blocks, which help overcome vanishing gradient issues. The model was trained for 10 Epochs using the AdamW optimizer and Cross-Entropy Loss. Experimental results show that the model achieved a maximum validation accuracy of 77.35%, with a stable downward trend in training loss, indicating effective feature learning. However, several misclassification cases were observed, particularly among instruments with similar spectral characteristics, such as drum–violin and tabla–sitar. These findings demonstrate that while ResNet-18 performs reliably for musical instrument classification, further improvements remain possible through deeper architectures like ResNet-50, more comprehensive hyperparameter optimization, and the use of richer audio representations such as Mel-Spectrograms. This research provides an essential foundation for developing automated music analysis systems powered by Deep Learning.

This research analyzes the performance of the Academic Information System (SIAKAD) in supporting student tuition payments at STMIK Widuri using the PIECES method (Performance, Information, Economy, Control, Efficiency, Service). SIAKAD aims to streamline academic administration and enable online payments. However, issues such as system access delays, especially near payment deadlines, still occur, negatively impacting students' academic services and resulting in administrative penalties. The study employed data collection techniques through observation, interviews, questionnaires, and literature review. The PIECES framework was applied to evaluate six key indicators: performance, information, economy, control, efficiency, and service. The findings reveal that all indicators achieved an average score above 3.80, indicating a "good" system performance. Nonetheless, further improvements are necessary, particularly in terms of access speed and data security, to minimize user difficulties. The study concludes that optimizing the SIAKAD system is crucial for achieving effective and efficient payment processes. Recommendations include enhancing service quality, improving information accuracy, and strengthening data security. This optimization is expected to increase user satisfaction and support the institution's financial management stability.

This research aims to analyze and find out the implementation of public policy regarding the Implementation of Child Protection in the City of Yogyakarta as well as the optimization of the DP3AP2KB for the City of Yogyakarta regarding factors that are obstacles to the Implementation of Child Protection in the City of Yogyakarta. The type of research used is empirical juridical. The nature used in this writing is descriptive with a focused interview research approach. The type of data in this writing is primary data obtained from observations in the field and secondary data originating from supporting sources such as journals, articles, regulations and other literature. The data collection technique used was a field study by conducting interviews with DP3AP2KB Yogyakarta City and the data analysis technique used was qualitative analysis.The implementation carried out by the Yogyakarta City Government regarding the Implementation of Child Protection has been very good, as evidenced by the regulations created as guidelines for the technical implementation of child protection. DP3AP2KB Yogyakarta City needs to optimize the role of related institutions to provide intelligence to every family in the Yogyakarta City area as a form of preventing obstacles that occur.

This research explores the transformative impact of digitalization on maritime operations, focusing on emerging technologies such as Artificial Intelligence (AI), the Internet of Things (IoT), and blockchain. Through qualitative research and descriptive analysis, perspectives from maritime professionals, lecturers, and graduates were examined to understand the integration of these technologies in maritime management, operations, and education. The findings reveal that digital tools significantly enhance operational efficiency, decision-making, and sustainability while highlighting challenges in workforce training and the gap between theoretical knowledge and practical application in maritime education. Despite the benefits, full optimization of these technologies is still developing due to varied adoption levels across the industry. The research emphasizes the need for investment in infrastructure, continuous professional development, and educational reform to fully leverage digitalization in the maritime sector.

Independent Community Service (KKN) in Desa Besar II Terjun by students of the Faculty of Islamic Studies, University of Muhammadiyah North Sumatra aims to improve the quality of education and optimize MSMEs. Through an in-depth survey, the author identified four main problems: the use of chemicals in agriculture, inappropriate educational curriculum, and less than optimal innovation and marketing of MSME products. The implementation method involves face-to-face (on the spot training) with coordination of village officials, as well as the use of chemical raw materials and promotional media to support marketing. The results of the activity show that the author understands the importance of effective communication in building relationships with the community and gaining valuable experience outside the classroom. MSME actors feel helped by the support of students, while the community feels a more lively village atmosphere. This activity is expected to provide significant benefits for the community of Desa Besar II Terjun and be the first step in sustainable empowerment.

This service activity aims to empower the people of Maryke Plantation Village through making stikcs as a home bussiness that utilizes collected palm tree fronds. Situation analysis shows that this village has abundant local resource potential, but it has not been utilized optimally to increase community income. The main problem faced is the lack of optimization in the process of making sticks and the sales location is limited the only one sales location. The methods used include assitance in the production process and assistance in the distribution of products to village suppliers. The results of this activity show an increase in optimizing local resources to increase village residents’ income. The discussion emphasized that empowerment based on local resources can increase the economic independence of the community and improve overall welfare.

This study aims to analyze the digital marketing strategies implemented by Racabel, a local fashion accessories brand, to enhance brand awareness through social media and e-commerce platforms. The project includes creating marketing content and paid advertising campaigns across platforms such as Instagram, TikTok, Shopee, and Tokopedia. The strategy focused on content optimization to strengthen audience interaction and increase engagement on social media. The results of these campaigns show a significant increase in followers, engagement rates, and sales conversions on marketplace platforms. With the right content optimization and measurable advertising strategies, Racabel successfully expanded its market reach and improved brand awareness among the target audience.

Real work lecture is one of the activities that aims to increase student participation in assisting community development, especially in the social and religious fields. This article discusses efforts to optimize social and religious activities in Muara Laung II Village through the KKN program. This activity involves students in various work programs and religious guidance in accordance with the needs of the local community. The results of this program show an increase in community participation in social and religious activities, an improvement in the quality of life, and an awareness of the importance of developing local potential. Optimization of this activity is expected to become a sustainable model of village community empowerment, with a positive impact on the social and spiritual welfare of the Muara Laung II community.