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This study evaluates the preparation of Accountability Letters (SPJ) for Religious Activity Facilitation Assistance in the Sub-Division of Spiritual Mental Development, Public Welfare Section, Regional Secretariat of Karanganyar Regency before and after the implementation of the voucher system. The voucher system is designed to improve accountability, efficiency, and timeliness in the management of aid funds. The results of the study indicate that the voucher system accelerates the completion of SPJ compared to the cash method, although there are still obstacles such as the workload of employees who hold concurrent positions and the need for complicated supporting documents. It is recommended to optimize the division of tasks and simplify administration to improve the effectiveness of SPJ management.

The goal of the article is to improve the thermal properties and energy efficiency of the walls and facades of the buildings by introducing the phase change material in the bricks. This study focuses on the thermal insulation capabilities of a paraffin-ice bag PCM mixture, aiming to enhance the thermal inertness of the bricks. The paraffin wax exhibits a high latent heat and is chemically stable, while the ice bags, with their low temperatures, serve as effective thermal regulators. They complement each other to address challenges such as the low thermal conductivity of paraffin and the leakage of low phase change transition temperature in paraffin. We made use of two types of paraffin and ice bag PCMs in a 50:50 ratio and embedded them in standard bricks. During the experiment, we coated the brick surfaces with liquid cement to enhance the hydraulic resistance of the PCM. Next, we inserted wires known as packing plugs into the bricks and filled the holes with powders. We also subjected the bricks to heating and cooling in cycles, ensuring the temperatures remained within a specified range. During the experiment, temperature sensors were utilized to capture data concerning thermal performance. The authors reached the conclusion that PCM polymer composite bricks possess a lot of promise such walls are being able to maintain their thermal performance parameters. When PCM-enhanced bricks are utilized, temperature changes were significantly restricted, staying constant during the times of peak heating and cooling. The PCM bricks also displayed efficient absorption and gradual release of energy due to the high energy transfer rates during phase change. This study suggests that PCM polymer composite bricks are cost-effective for the energy performance of buildings.

Inventory management is a crucial aspect of ensuring operational efficiency, especially in trade and distribution companies like PT. Indah Permata. The manual recording system currently in use creates several challenges, such as data entry errors, duplication, and delayed reporting. Therefore, this study aims to develop a web-based inventory management system to address these issues and optimize the company's operations. The development method used is the waterfall model, which includes the stages of requirements analysis, design, implementation, testing, and maintenance. The system was developed using PHP Native and MySQL as the database. The results show that the system improves operational efficiency by speeding up real-time item tracking, minimizing human errors, and enhancing data security and accessibility. With features such as login, data addition, editing, deletion, search, and export, the system enables administrators to manage inventory more effectively. Additionally, it supports quick and accurate decision-making processes. This system can serve as a solution for other companies facing similar challenges in inventory management.

This study aims to explore the potential application of artificial intelligence (AI) in financial accounting, especially in the financial reporting process. AI has the ability to improve efficiency, accuracy, and automation in financial data processing, as well as provide real-time information that supports strategic decision making. The research method used is a qualitative approach through literature studies and secondary data analysis from various relevant previous studies. The results of the study indicate that the application of AI in accounting can improve the efficiency and accuracy of the financial reporting process, while reducing human error. However, ethical and technical challenges such as data privacy and transparency in the use of AI are major concerns that must be addressed. The suggestions given in this study are the importance of improving the competence of accountants in the use of AI technology, implementing strict regulations to maintain data security and privacy, and continuous monitoring and evaluation of the use of AI in accounting. By utilizing AI optimally and responsibly, companies can gain great benefits in financial reporting while overcoming existing challenges.

important for various groups of people, especially in supporting appropriate decision making through the use of information technology. In the business world, an efficient system can provide real-time information, thus simplifying operational processes. However, at Toko Tri Karya, the process of selling groceries is still done manually, starting from inputting sales data to making reports. This causes various obstacles, such as delays in data processing and the possibility of errors. Therefore, it is necessary to analyze and design a web-based sales information system that can improve efficiency and effectiveness in data management. This system will be designed using the PHP programming language, which will provide convenience for the admin in managing sales information. Hopefully, with the application of this computerized system, Toko Tri Karya can overcome existing problems and achieve more optimal results.

The utilization of information technology in the business process of a business field will be very helpful in terms of transaction processing, data processing, data analysis, and data storage. Business processes that still do not use computer technology allow many obstacles to occur, such as errors in the process of recording transactions, errors in the calculation process, difficulties in the process of storing and processing data, difficulties in making reports, and so on. CV. Athaya is a medium-scale retail business. Where currently in carrying out its transaction activities it still uses manual methods. Calculations carried out manually are of course not very effective and efficient. In addition, processes carried out manually are prone to errors in the calculation process, take a long time to complete transactions, especially if there are consumers who purchase a lot of goods, have difficulty in compiling reports, have difficulty in the process of recapitulating transaction data, are prone to losing transaction data, and various other obstacles or difficulties. Based on these problems, the research conducted has the aim of creating a cashier system design at CV. Athaya using UML diagrams. The purpose of designing this cashier system is to provide an overview of the cashier system to be built to users, namely cashiers at CV. Athaya which can simplify the ongoing transaction process, increase effectiveness and efficiency in cashier work, facilitate data processing into reports desired by business owners, minimize calculation errors, and assist in the data storage process.

The Community Service (PKM) activity aimed to enhance the understanding of Enterprise Resource Planning (ERP) concepts for PT. Citra Prima Media, a provider of internet and TV services. ERP is an integrated system designed to improve operational efficiency and real-time data-driven decision-making. The method involved workshops, pre-tests, and post-tests to evaluate participants’ comprehension of ERP benefits in three key areas: financial management, marketing, and human resources (HR). The results showed significant improvements in participants’ understanding, with an average post-test score of 93%. Participants recognized ERP's role in operational efficiency, customer analytics, and data-driven HR management. Based on these findings, PT. Citra Prima Media plans to evaluate ERP adoption for a phased digital transformation. This initiative highlights the importance of ERP in supporting companies' competitiveness in the digital era.

The purpose of integrating artificial intelligence (AI) technology into campus smart parking management systems is to improve user comfort, safety, and efficiency. To control car traffic in real-time, the system combines technologies including computer vision, machine learning, and the Internet of Things (IoT). Automatic vehicle detection, license plate recognition, parking lot availability prediction, and ideal vehicle flow regulation are some of the key characteristics. The system can effectively recommend parking to users through a mobile app by using pattern analysis and historical data. The implementation results showed a 25% reduction in traffic in the university's parking area and a 30% increase in parking time efficiency. According to the findings of the study, applying AI technology in parking management can be a creative way to overcome the difficulties associated with facility management in higher education environments.

PT Bumi Daya Plaza faces various obstacles in managing inventory because it still relies on a manual system based on Microsoft Excel. This approach causes a number of problems, such as recording errors, low data security, and limited real-time access, which negatively affect operational efficiency and customer satisfaction. This study aims to develop a web-based inventory system to overcome these problems. This system is designed to be able to monitor stock in real time, automate the reordering process, and generate accurate reports automatically. The research methodology includes interviews, observations, and document analysis to ensure user needs are met. The implementation results show that this system can improve work efficiency, reduce recording errors, and strengthen data-based decision making. With this innovation, PT Bumi Daya Plaza is expected to increase competitiveness and respond to market needs more effectively.

Every information related to accounting is handled by the Accounting Information System. (AIS). The purpose of this study was to assess whether the accounting information system at the UPTD Hiliweto Gido Health Center has been implemented successfully and efficiently, and to examine the function of the system in inpatient services. The research methodology of this study uses an exploratory qualitative approach, specifically by using the Google Scholar internet database to obtain secondary data from national papers and conducting focused interviews. The results of this study are that the installation of the accounting information system at the Hiliweto Gido Health Center has been successful based on research findings. This study examines how a more integrated and real-time accounting information system can improve the efficiency of inpatient services at the Health Center, especially in resource management and financing.

Reading room has an important role in the library. In the reading room, users spend a long time to fulfill their information needs. Every user who comes to the library will feel at home in the library if the room is adequate and has a comfortable atmosphere. Interior design in this case is very important to consider and get great attention by librarians. The Sambas iais library occupies a temporary building that is used for its current operations. This building is conceptualized as comfortable as possible by the librarian to provide services to the public.  The library reading room is placed together with the collection room without any dividers or barriers. Placement like this is done for the efficiency of the room. This research uses qualitative methodology with a phenomenological approach. This research concludes that the interior design of the library is conceptualized by adjusting the room area of the building facilities and the available funds.  Library furniture is dominated by wood material with brown color. For the balance of room temperature in the library using air conditioning, fans and windows.

This paper discusses in depth the role of accounting in business decision-making in the digital era, as well as the challenges and opportunities faced by the accounting profession in the context of rapid and complex technological developments. In the modern business world, accounting information plays a crucial role, not only as a financial reporting tool but also as a foundation for strategic analysis that can influence the direction and policies of an organization. The issues raised pertain to the importance of timely and accurate accounting information in supporting managerial decision-making, as well as how this information can be used to enhance the performance and competitiveness of companies. The main objective of this research is to explore how digitalization and technological innovations, such as artificial intelligence (AI), big data analytics, and cloud-based information systems, affect accounting practices and their impact on business decision-making. This research also aims to identify the challenges arising from technological changes, including data security issues, the necessary technological skills, and regulatory changes that accountants must face. The methodology employed in this research is a normative approach with descriptive analysis, which includes literature studies and analysis of various relevant secondary data sources. Additionally, this research presents several case studies to demonstrate the application of theory in real practice and its impact on decision-making. The findings indicate that although digitalization brings many benefits in terms of efficiency and accuracy, there are serious challenges to be faced, such as the increased risk of data breaches and the need for higher technological skills among accounting professionals. The conclusion drawn from this research is that to optimally leverage the potential of accounting in supporting business decision-making, companies must invest in training and skill development for their accountants. Furthermore, the importance of implementing sustainable accounting practices is increasingly gaining attention, especially in the context of social and environmental responsibility. Thus, accounting not only functions as a supporting tool but also as a strategic element that adds value to companies in facing the complexities and uncertainties of the future.

This paper describes the dynamics of legal politics in the regulation of Simultaneous Regional Elections in Indonesia with a focus on the effectiveness of implementation and its impact on local democracy. Simultaneous Regional Elections, which began in 2015, are the government's efforts to improve the efficiency of regional head elections while strengthening the democratic system. However, its implementation faces various challenges, such as regulatory complexity, potential political conflict, and impacts on the quality of representation at the local level. This study uses a juridical-normative approach with a qualitative analysis method to evaluate the laws and regulations governing Simultaneous Regional Elections, including Law Number 10 of 2016 and its implementing policies. Data were obtained through literature studies, legal documents, and interviews with relevant stakeholders. The results of the study show that, although Simultaneous Regional Elections bring benefits in the form of budget efficiency and strengthening political stability, this policy also poses a number of challenges. Among them are the gap in local government capacity, strengthening political oligarchy, and decreasing the quality of community participation at the local level. In addition, the implementation of Simultaneous Regional Elections tends to sacrifice regional autonomy in the context of local democracy, given the homogenization of election times that do not always match regional needs. This study recommends the need for a revision of regulations that are more adaptive to local needs, increasing public political education, and strengthening the capacity of election organizers to ensure that Simultaneous Regional Elections can run effectively without sacrificing the principles of local democracy.

The purpose of this study is to determine the efficiency of corn ash fermented with Winprob for various durations on dry matter digestibility, organic matter digestibility, and crude fiber digestibility in vitro. The hypothesis proposed is that the addition of Winprob probiotics in corn ash fermentation at different times can improve the digestibility of dry matter, digestibility of organic matter, and digestibility of crude fiber. The research design used was a non-factorial completely randomized design (RAL) with four treatments and five replications. The treatments were studied as follows: P0 (control/corn ash without fermentation); P1 (corn ash fermented with Winprob for seven days); P2 (corn ash fermented with Winprob for 14 days); and P3 (corn ash fermented with Winprob for 21 days). The observed parameters include dry matter digestibility, organic matter digestibility, and crude fiber digestibility in livestock in vitro. The results showed that the treatment had a significant effect on the digestibility parameters of dry matter and the digestibility of coarse fiber and the digestibility of organic matter showed a significant influence (P>0.05).

Eco Riding is an environmentally friendly driving technique that is oriented towards fuel efficiency. Eco Riding Driving is a relatively cheap measure to significantly reduce fuel consumption and emissions. Eco Riding is a driving behavior that can extend the service life of a vehicle and reduce the potential or risk of accidents. The aim of Eco driving is to increase motorists' awareness of environmentally friendly, safe and comfortable driving techniques. The stages of implementing this activity include: 1) Analysis of program needs, 2) Activity planning, such as coordination with partners, determining the place and time for implementation, 3) Implementation of activities with presentation of Eco driving material. Based on the results of implementing community service activities, it can be stated that community service activities can be carried out well. From the evaluation results of the implementation of the ECO riding training service, it was found that the average implementation of the activity was 92.25 percent. Thus, it can be concluded that the implementation of community service, namely that vocational school students have been able to carry out well in accordance with the goals of service

The rapid development of information and communication technology has encouraged companies to switch to digital platforms in managing their sales. One of the most widely used solutions is a web-based sales application, which allows buying and selling transactions to be carried out online, improving operational efficiency, and expanding market reach. In this study, a web-based sales application was designed using a prototype methodology. This methodology was chosen because of its ability to actively involve users in the development process, through an iterative cycle that allows for direct feedback from users to improve and improve the system gradually. The first step in this design is to collect needs from users or stakeholders through interviews and observations. Based on these needs, an initial prototype of the application was built that included key features such as product management, shopping cart, and payment processing. The prototype is then evaluated by the user, and the feedback is used to refine and refine the prototype until the final application is ready for further development. The resulting app has a full range of features that include product management, a secure checkout system, payment method integration, and real-time sales reporting. The prototype methodology allows developers to detect and resolve potential issues from the early stages of development, thereby minimizing the risk of errors in complex feature implementations. Additionally, the active participation of users in the development process ensures that the resulting application is more in line with the needs and expectations of users. The results of this study show that a prototype-based approach can improve the effectiveness and quality of web-based sales applications, as well as maximize user satisfaction. This application is expected to help companies manage sales transactions more efficiently and expand business reach through digital platforms.  

Russiva and Crookes proposed the widely used, highly efficient, robust Q-score parameter scale in their 1993 work, and they approximated it using "fast" Huber's M-scores. Shown What proposed us M-scores are highly efficient and robust on arbitrary nom distributions, thanks to correct choice parameter approximations. We pay particular attention to the Cauchy divisions  and cases of Gaussian distribution . Important terms: Cauchy's law, parameter scale, robustness, and Gaussian distribution With the Q-estimate as a foundation, the M-estimates of the scale parameter are very efficient and robust. Rousseeuw and Croux (1993) proposed the scale parameter of Q-estimate, which is often used with fast Huber M-estimates, and we were able to get rather close to it. By meticulously choosing the approximation parameters, we proved that the proposed M-estimates are efficient and resilient for any data distribution. In order to measure the robustness and efficiency of scale M estimates , we calculated their asymptotic variances; breakdown points , and influence functions. The Cauchy and Gaussian distributions were our main focus. Notably, the proposed robust estimate is consistent the Maximum likelihood estimation for the Cauchy distribution. Last but not least, these robust and efficient scale estimates need three to four times less computing time than their comparable Q-estimates. The research provides robust and efficient solutions for estimating distribution parameters more quickly and with less complexity, making them suitable for applications requiring fast and accurate computations.  

This article discusses the development of accounting information systems to improve efficiency and accuracy, focusing on a case study of the implementation of accounting program changes. Previous studies have shown that effective accounting information systems can significantly improve the quality of accounting and managerial information. The implementation of accounting program changes often involves the integration of information technology to improve the process of financial reporting, internal control, and analysis of company performance. Previous studies have shown that companies that adopt information technology in their accounting systems have a competitive advantage in managing and analyzing financial information more efficiently. Important factors in the development of accounting information systems are the need to ensure data accuracy, reporting speed, and real-time availability of information for internal and external stakeholders. This study also explores the positive impact of the use of accounting information systems on the company's operational efficiency and strategic decision making. Successful implementations show that modern accounting information systems are able to integrate various business functions, such as finance, inventory, and manufacturing, to improve the coordination and effectiveness of the organization as a whole. Thus, the development of accounting information systems not only improves the company's internal processes but also enhances the company's adaptability to rapid and complex changes in the business environment. This study provides a strong theoretical foundation for understanding the importance of information technology integration in the context of accounting program changes to achieve higher efficiency and accuracy goals.

The application of Internet of Things (IoT) technology in campus facility management can enhance operational efficiency and effectiveness by monitoring the availability of rooms and equipment in real-time. This study aims to explore the basic concepts and implementation of IoT in managing campus facilities through document analysis. The results show that IoT can assist in managing classrooms and equipment, allowing campus managers to optimize facility usage, reduce wastage, and improve service quality. IoT implementation also facilitates the maintenance and replacement of faulty equipment by utilizing data generated from sensors. However, the main challenges in IoT implementation are related to technological infrastructure and data security, which require special attention to ensure the system operates effectively and securely. Overall, this study concludes that IoT technology provides a solution to improve campus facility management efficiency and supports the creation of a more modern and responsive educational environment.

The Sumba Christian Church (GKS) Jemaat Makamenggit, located in East Sumba Regency, has a substantial number of congregants, including 425 members at the central Makamenggit church. Financial management activities, such as revenue from Children's Offerings (PA), Diakonia, and building funds, are still carried using notebooks and calculators. This method is not only time-consuming and also prone to recording errors and reduces transparency in financial reporting. This poses challenges in meeting regulatory requirements and maintaining the trust of the congregation and related stakeholders. In the current digital era, transparency and accuracy in financial reporting are essential needs. To address this challenge, a web-based information system which aims to speed up the process of calculating incoming and outgoing money and financial reporting. With this new system, the recording process, which typically takes 1-2 days, can be simplified to just 10-15 minutes. The use of a web-based system also provides real-time access to financial data for various stakeholders, such as church administrators, congregation councils, and supervisory bodies, regardless of geographical constraints. The proposed system will enable the church treasurer to manage church finances more efficiently, reduce reporting time, and meet applicable regulatory demands.In an effort to speed up the financial calculation process at GKS Makamenggit, this financial information system was developed using the waterfall method. It is hoped that the results of this research will help financial treasurers to manage incoming and outgoing finances and with this system, financial reporting will be more transparent and efficient.