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Aquaculture is a significant industry in Indonesia, but water quality management remains a challenge, impacting fish health and productivity. This paper presents a low-cost, IoT-based water quality monitoring system designed for small-scale aquaculture operations. The system continuously measures pH, temperature, dissolved oxygen, and turbidity, providing farmers with real-time data via a mobile application. Field trials in Java demonstrate the system's effectiveness in maintaining optimal water conditions, reducing fish mortality, and increasing yield. The study suggests that affordable, technology-driven solutions can substantially benefit the aquaculture sector in Indonesia.

study aims to know, study, explore and describe the administrative model of procurement of educational facilities and infrastructure in elementary schools more organized and efficient so that it can support the success of students in the learning process. This research was conducted by qualitative methods, research conducted at the Future Islamic School Integrated Islamic School, with the subject of principals, teachers, educators and students. This research data was collected through observation, interviews and documentation. The results of the research that the author conducted show that the model of the procurement system of facilities and infrastructure, schools can provide a more optimal environment for the learning process of students As well as the importance of technology by involving all school staff as a means to accelerate the monitoring process, and optimize the management of infrastructure facilities, this writing is expected to be the basis for improving the governance of goods in similar schools.

LMS muncul sebagai respons terhadap perkembangan teknologi informasi dan kebutuhan untuk menyederhanakan dan meningkatkan pengelolaan pendidikan. Pada saat terjadi pandemi covid-19 mau tidak mau sistem pembelajaran yang konvensional harus berganti ke sistem e-learning. Hal ini yang menjadikan ITS PKU Muhammadiyah Surakarta mulai merancang sistem pembelajaran berbasis online atau dikenal dengan LMS. Hanya saja sejak kemunculannya belum ada peninjauan terkait dengan efektivitas LMS ITS PKU Muhammadiyah Surakarta, khususnya fakultas sains (FST) dan teknologi. Tujuan dari penelitian ini adalah untuk mengetahui efektivitas LMS FST ITS PKU Muhammadiyah Surakarta. Metode yang digunakan dalam penelitian ini ada deskriptif kualitatif dengan populasi semua mahasiswa FST sebanyak 140 dan sampel penelitian 50 % dari jumlah jumlah populasi. Teknik pengumpulan data dengan membagikan kuisioner ke seluruh mahasiswa FST. Dari kuisioner yang dibagikan dapat disimpulkan bahwa LMS FST ITS PKU Muhammadiyah Surakarta belum sepenuhnya efektif. Diantara 4 aspek, hanya aspek kemudahan dan fleksibelitas yang memiliki prosentase yang tinggi 54,2% dan 50%. Terkait dengan fitur, kejelasan petujuk dan peningkatan kualitas pembelajaran hasilnya belum signifikan, kurang dari 50%. Hal ini akan berdampak pada hasil belajar mahasiswa kurang maksimal.    

This study aims to review the impact of tax avoidance on the debt maturity structure of Micro, Small, and Medium Enterprises (MSMEs) based on existing literature. Tax avoidance provides MSMEs with the ability to improve short-term cash flow by reducing tax liabilities, which in turn allows for flexibility in managing debt, including extending debt maturity. With increased cash flow, MSMEs tend to rely more on debt as a financing source; however, they also face the risk of higher financing costs due to increased risk perceptions from lenders. The impact of tax avoidance on company reputation can also affect relationships with creditors, potentially leading to higher borrowing costs or difficulties in obtaining debt in the future. Although tax avoidance offers short-term benefits, MSMEs need to consider the potential long-term negative impacts, such as financial risks and reputational damage, when making debt management decisions. This study provides important insights for MSMEs in managing tax avoidance wisely, balancing financial benefits with the potential reputational impact.

This study is a qualitative literature review aimed at exploring the challenges and opportunities of integrating generative artificial intelligence (GAI) in human resource management (HRM) practices. GAI, as an advanced technology, holds significant potential to enhance operational efficiency in HRM through the automation of administrative tasks, improved accuracy in performance evaluations, and the development of more interactive and adaptive employee training. However, its implementation also faces several challenges, including employee resistance to change and the unpreparedness of technological infrastructure. Furthermore, ethical issues such as algorithmic bias in recruitment processes are a major concern, potentially exacerbating inequities if not properly monitored. This research identifies that the success of integrating GAI into HRM depends on the organization’s readiness to address technological and ethical challenges, as well as the importance of careful planning. The findings provide valuable insights for organizations in designing effective strategies for GAI integration to improve performance and organizational dynamics while addressing potential risks.

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

Villages have the opportunity to develop the potential they have had since the birth of the Law on Villages. Optimizing the potential of the village is used for the benefit of the village community. The aim of optimizing village potential is to improve the life of the village community. The aim of establishing Village-Owned Enterprises (BUMDes) is one of the government's efforts to stimulate the village economy. BUMDes is expected to become a locomotive for village economic movements that can improve the welfare and reduce poverty of village communities. In order for this goal to be achieved, BUMDes need to be managed professionally so that they can compete and develop well. BUMDes in Gandasari Village, Bekasi Regency. BUMDes receives full support from the local village government. BUMDesa Gandasari Village has limited human resource capabilities. The limitations of existing human resources are the ability to report financial results from operational activities carried out. The Community Partnership Program (PKM) aims to provide financial management methods that were previously manual to become systematic and digitalized. The output of the activities carried out is that BUMDes administrators understand the Bumdes administration system and accounting/bookkeeping and have the ability to create BUMDes Financial Reports in the form of simple accounting, namely creating daily cash books, balance sheets, profit and loss reports and systematic, digital-based capital change reports.

The Pekalongan Regency Regional Secretariat Office is a very vital government agency because it has the task of assisting the Regent in formulating policies and administrative coordination for the implementation of regional apparatus duties and administrative services. With this task, SETDA is the "Qibla" for other regional apparatus organizations in the Pekalongan Regency Government. However, what happened was that several employees at the Regional Secretariat Office actually committed violations that today are called bureaucratic pathologies. This research uses a qualitative descriptive research type. Descriptive understanding is a discussion in the form of exposure to words and language, in a special natural context and by utilizing various natural methods. Qualitative research is research that intends to understand the phenomenon of what is experienced by research subjects. The purpose of this study was to find out about the procedures for providing grants and social assistance sourced from the Regional Revenue and Expenditure Budget of Pekalongan Regency, namely to find out the procedures or stages of applying for grants and social assistance, knowing local government policies and regulations and their implementation The results of this study indicate the existence of bureaucratic pathology in the activities of grant services and social assistance in the welfare division of the Pekalongan regional secretariat. Guidelines for the management of grants and social assistance sourced from the regional income and expenditure budget as outlined in the district head's regulations seem to have been ignored. In this study, the types of pathology that occur are explained. Most types of pathology that occur are caused by the bureaucracy itself. Bureaucratic culture since ancient times has not been able to be changed by the bureaucracy itself. In carrying out daily tasks, many of the bureaucracy have not been maximal in carrying it out, especially bureaucracy related to service. A paradigm shift is still very much needed within the bureaucracy itself. Efforts to overcome it are still not optimal, the support and commitment of the leadership is the main thing to change the existing bureaucratic paradigm.

The purpose of writing reform papers is improvement; bureaucratic reform means a change of perspective, an increase in "will and determination", and a decrease in the likelihood of deviation. High quality public services cannot be achieved simply by improving budgets and systems. After bureaucratic reform, there are still many deficiencies in various fields of public services. Corruption, plagiarism, fraudulent judgments, and falsification of information Four main components hinder bureaucratic progress in Indonesia: laws and regulations, organization, human resources (HR), and government management. Bureaucratic reform will have a direct impact on improving the quality of public services, which are based on facts on the ground, transparency regarding people's welfare, and a better quality of public services. Undoubtedly, this bureaucratic reform will improve overall development implementation in Indonesia, especially as the third phase of the RPJMN is underway. This bureaucratic reform will certainly encourage the implementation of development in general in Indonesia, especially the implementation of the third phase of the RPJMN which is currently being implemented. In addition, it is believed that the implementation of bureaucratic reform must also encourage investors to continue investing in the development of this country.

Kelurahan Mlangsen, Kec. Blora, Kab. Blora is one of the locations with stunting cases. Mlangsen is one of the target areas for implementing the stunting reduction programme policy, because there are still many children suffering from stunting (short stature, stunted body). The role of the posyandu team is very important in reducing stunting in Mlangsen. The stunting reduction programme carried out by the Mlangsen posyandu team, is by providing counseling and counselling to prospective mothers and mothers of toddlers about nutritional health and child food management once a month by going from house to house, distributing PMT (Supplementary Feeding) for 3 months, giving Vitamin A and Zinc to toddlers. The purpose of this study was to analyse the stunting reduction program in Mlangsen, Blora sub-district, Blora district. The type of research used is descriptive research, with the population being identified and positive stunting families in Mlangsen as many as 22 informants, namely 12 identified stunting family informants and 10 stunting family informants.  The sampling technique used a census technique, the data collection technique was carried out by observation, interview, questionnaire & documentation.  The data analysis technique used uses complementary descriptive qualitative methods, in order to produce strong data analysis to respond to various kinds of questions and research objectives, besides that it is equipped with percentage data. The results of this study conclude that the level of efficiency in achieving the objectives and precisely the target group of the stunting reduction programme is good / high, namely 72.5% based on the cumulative score calculation. In addition, the use of posyandu team resources and the infrastructure used to generate awareness of families at risk of stunting. The Stunting Reduction Programme is doing the rights things (Druker). Meanwhile, Duncan's 3 important points of effectiveness in the Stunting Reduction Programme in Mlangsen, namely in achieving programme objectives, integrating the programme and the adaptability of families at risk of stunting, the level of effectiveness is also good/high.

The financial statements of zakat managers must comply with applicable laws and regulations, namely PSAK number 109 which was declared not to conflict with sharia, and the fatwa of the Indonesian Ulema Council by the MUI National Sharia Council on August 16, 2011. So PSAK number 109 becomes the basic principle in carrying out accounting finance in zakat institutions. All zakat management organizations are required to implement it. The purpose of this study, of them is to analyze the extent to which zakat management organizations obey in preparing financial reports. This research is a type of qualitative research using case studies. The author examines a phenomenon that occurs in the field, namely the many Zakat Management Organizations that have not implemented PSAK number 109. This research is also normative juridical research, namely research that is focused on examining the impact of the implementation of Law number 23 of 2011 on the accountability of zakat managers (a case study of BAZNAS RI), the primary data source comes from the results of interviews, and all regulations related to zakat. Secondary data sources come from official websites, books, and journals. The results of this study indicate that, First, compliance with the preparation of zakat financial reports at zakat management organizations is not yet 100%, as evidenced by the large number of zakat managers who have not implemented PSAk No. 109 that must be implemented by zakat organizations, there are even organizations that have not made zakat financial reports. Second, there are two monitoring mechanisms, namely internal audit, and external audit. The three audits have an important effect on increasing the financial accountability of zakat managers.

Health equipment is one of the factors that plays an important role in providing health services to the community. Maintenance is an activity that aims to maintain or ensure that the condition of the building and its facilities and infrastructure is in good condition, can operate properly, and is acceptable to existing standards. In this analysis, the method used is based on a literature review from electronic data sources. Several factors related to ensuring the quality of medical equipment in health care settings are monitoring the maintenance of medical and non-medical equipment, timely calibration or validation of instruments/measuring tools.

This study aims to determine: the effect of partial and simultaneous accountability and transparency on the management of APBDes. This type of research is quantitative. The population of this research is village officials, members, VCB (Village Consultative Body) and community leaders using a sample of 50 respondents. Data collection method by distributing questionnaires to respondents directly. The technique of determining the number of samples in the study used a random sampling technique. The analysis used is multiple linear regression analysis using the SPSS 25 program. The results of the study stated that: 1) accountability had a partial effect on the management of the APBDes with a contribution of 43.4%. 2) transparency has no partial effect on the management of the APBDes. 3) accountability and transparency simultaneously affect the management of APBDes with a contribution of 56.6%. APBDes management can be explained by the variation of the two independent variables of 43.4%. More attention is needed from the government of Sarireja Village, Tanjung Subdistrict so that the management of the APBDes can be more accountable and transparent.

DAZ Woven Sarong UKM in Gresik is a company which operates in the textile sector in the form of sarong clothing produced using traditional looms which to this day still maintains the quality and cultivates traditional crafts in the form of woven sarongs. The aim of this research is to determine the influence of Green Human Resource Management and Organizational Identification to improve Green Innovative Work Behavior of DAZ Sarong Tenun UKM employees in Gresik. The population of this study is 46 employees of DAZ Woven Sarong UKM in the production department. Sampling in this research the author used a saturated sample where all members of the population were used as research samples. This research is quantitative research to determine the relationship between the independent variable and the dependent variable. The results of this research show that the Green Human Resource Management variable has a significant influence on Organizational Identification, the Green Human Resource Management variable has a significant influence on Green Innovative Work Behavior and the Organizational Identification variable has a significant influence on Green Innovative Work Behavior. And the mediating variable Z can be said to be successful in mediating and being significant between variables X and Y. Based on the results of the t test on the variable , Based on the results of the t test on the variable Based on the results of the t test on the Z-Y variable, it was obtained that the t count was 11.150 which was greater than the t table of 2.016 with a significant value of 0.000 < 0.05, so H0 was rejected and H1 was accepted, which means that the Organizational Identification variable had a positive and significant influence on the Green Innovative Work Behavior variable.

Aim: Diabetes mellitus is a group of metabolic disorders characterized by increased blood glucose levels (hyperglycemia). Diabetic patients must carry out diabetes self-management to prevent complications and to achieve an optimal quality of life.Desain: Study Literature review Methods: Literature obtained from using PubMed, DOAJ, SINTA, and Google Scholar and 10 literature reviews were analyzed by PICO. Results:Research results from the 10 Literature Review obtained statistical test results with results p= 0.00 to p= 0.003 where p<0.05 from Suciana, et al, (2019); Asnaniar and Safruddin (2019); Putri (2019); Luthfa and Fadhilah, (2019); Oktaviani dan Sofiani, (2019); Navicharern (2019)which means that there is a significant relationship between diabetes self-management and the life quality of diabetes mellitus patients. Conclusion: If diabetes self-management is implemented well, the life quality of diabetes mellitus patients will be better.

One of the government's efforts to protect the environment in the Indonesian industrial sector is by establishing laws and regulations that become a reference for the public and business actors and/or activities related to the environment. The government, through the Ministry of the Environment, issued regulations in the form of PROPER as an evaluation of industrial performance in environmental management. Based on the PROPER program mentioned above, the East Java Provincial Government is implementing the Environmental Trust Business/Activity Development Program or known as PUSAKA, which aims to provide environmental management guidelines based on environmental permits held by businesses and/activities (non-PROPER) in East Java. The PUSAKA mentoring program is used to prepare business actors and/or activities in East Java to achieve PROPER. Apart from that, it can also improve environmental management performance in business entities and/or activities in East Java Province, especially PT X. The PUSAKA development program has been successful in becoming a trigger for evaluating PT X's environmental management. Because it succeeded in increasing compliance with PPA and PLB3 by 85.7% and 3.75%.

This research is a remarkable initiative that aims to empower villagers, especially kartars and local communities, to understand and harness the power of digital content for education, promotion, and social empowerment. The training consists of various factors in the world of digital content, including photography, writing, online marketing, and social media management. The method of implementing community service program activities begins with an approach to students of Sunan Giri University Surabaya, using methods known as Participatory Action Research (PAR), Asset-Based Community Development (ABCD), and a mixed approach. Activities were carried out in the Hall of Panjunan Village Hall, Sukodono District. The methods applied involved implementation methods in community service programs as well as training and counseling methods. The active involvement of the participants, creating strong cooperation between students and the community, thus creating a sustainable positive impact in the utilization of digital content to improve the quality of life and community empowerment.

The use of technology aligned with the principles of modern office administration. Cenderawasih university students in the department of Office Administration Management are equipped with computer technology skills, particularly Microsoft Office programs. This research aims to assess students’ skill in using Microsoft Office programs i.e. Microsoft Word, Microsoft Excel and Microsoft Power Point. This quantitative research uses test instruments given to active students in each year group. Results show that students' skill in using the three Microsoft Office applications is only at a low to moderate level. For specific application, namely Microsoft Excel, low and medium skill students were found almost equal in quantity. This research could be used as an evaluation for the university department to improve its student skills.

This research aims to analyze the impact of the high demand for quality water by the community on the popularity of Bottled Drinking Water (BDW). The primary focus involves considerations of product innovation, market expansion, and consumer preferences for naturally sourced products. Additionally, the study will assess the consequences of high BDW consumption, particularly from specific brands, on plastic waste issues. Solutions in the form of green consumer behavior will also be examined as a step to address the negative environmental impact, especially in Indonesia, which faces limitations in plastic waste management. In tackling the complexity of these challenges, this research investigates the consumer purchasing decision process related to BDW, identifies factors influencing the community's need for quality water, and evaluates innovations in BDW products to meet consumer demands for instant and high-quality water. By detailing the research findings, the ultimate goal is to formulate recommendations to enhance the sustainability of BDW, including concrete steps in plastic waste management and increasing awareness of environmental issues.

Some small and medium business actors, especially breeders in the Indonesian People's Livestock Association, Buluharjo Village, Plaosan District, Magetan Regency, do not understand how to prepare the cost of goods sold for their livestock business so that the selling price is determined only by considering market prices, resulting in relatively minimal income. when compared with financial and non-financial expenses. They do not realize that many costs have been incurred but have not been taken into account, so even though the selling price is quite high and in accordance with market value, it has not been able to fully cover operational expenses. To provide a solution to this problem, it is necessary to have Training on the Preparation of Cost of Goods Sold as a Consideration for Setting Selling Prices in Maximizing Sales Profits at the Indonesian People's Livestock Association, Buluharjo Village, Plaosan District, Magetan Regency so that livestock business actors can be more effective in calculating their financial management. The training method carried out with Lecture-style training (Lecture) can be a very valuable resource for communicating the necessary information quickly and the Independent Self-study method, this method is expected to be able to train oneself by studying the material that has been given . In addition, this method was chosen because it took into account the distance and time constraints of the presenters and training participants, so that participants were given a simple report format in preparing cost of goods sold. In organizing activities, participants actively ask questions and discuss the conditions and limitations in the preparation of Cost of Goods Sold until the training is complete