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Language is a means of communication between individuals and groups to convey ideas, concepts, or insights. Language can be expressed orally or in writing. Spoken language is temporary or contemporary, while written language is permanent. Spoken language is delivered without an intermediary media, whereas writing serves as an academic archive to ensure that the conveyed insights are preserved. Therefore, writing is done, for example, in encyclopedias, which contain collections of information about science, knowledge, history, arts, technology, and others in a broad and easily understandable manner. Writing books is very important in delivering accurate and easily understood information, so the use of language must adhere to linguistic rules. However, errors are often found that can disrupt clarity and accuracy of information. This research aims to identify types of sentence errors in the encyclopedia book titled “Islamic Kingdoms in Indonesia.” The study examines the use of language in accordance with linguistic rules using a qualitative method and a descriptive approach, analyzing data from various chapters in the book in depth. The results show errors in sentence structure, punctuation, and incorrect terminology, which can reduce the quality of the information. The benefit of this research is to provide recommendations for writers and publishers to improve the encyclopedia so that it becomes more informative and easier to understand, as well as to enhance the quality of scholarly works in the field of historiography.

Tax administration reform is a strategic government agenda to improve the effectiveness, efficiency, and transparency of tax management. One effort undertaken is the implementation of an integrated, digital-based Core Tax Administration Sistem (Coretax). However, the success of Coretax implementation is determined not only by technological aspects, but also by the role of strategic management in planning, organizing, and managing organizational change. This study aims to examine the role of strategic management in supporting the successful implementation of Coretax as part of tax reform in Indonesia. The research method used is a literature review by examining various secondary sources such as scientific journals, international agency reports, government policy documents, and official publications related to tax reform and the digital transformation of the public sector. The results of the study indicate that strategic management plays a crucial role in aligning policies, human resource readiness, strengthening information technology, and managing resistance to change. These findings confirm that Coretax implementation will be more optimal if supported by comprehensive strategic planning, improved human resource competency, and an organizational culture that is adaptive to digital transformation.

This study aims to examine the role of Computer-Assisted Audit Techniques (CAATs) in evaluating internal control within accounting information systems (AIS) to detect fraud in the expenditure cycle. The research employs a literature review method by analyzing five relevant studies selected based on publication criteria within the last ten years and a focus on technology-based auditing, internal control, and fraud. The findings indicate that CAATs, through features such as test data and parallel simulation, are effective in identifying system weaknesses, detecting transaction anomalies, and strengthening controls in the expenditure cycle. Fraud in this cycle is commonly caused by weak authorization, incomplete documentation, and expenditures conducted without proper procedures. CAATs address these challenges through data-driven and automated audit approaches. In conclusion, CAATs represent a strategic solution for enhancing monitoring accuracy, preventing fraud, and supporting organizational transparency and accountability in the digital era.

This study examines the influence of work experience, knowledge, education, and leadership policies on the implementation of PSAK 109 for Zakat, Infaq, and Sadaqah accounting at Zakat Management Bodies in Pontianak City and Kubu Raya Regency, West Kalimantan. Although PSAK 109 is essential for ensuring transparency and accountability in zakat fund management, its implementation remains suboptimal in practice. A quantitative survey was conducted by distributing questionnaires to zakat officers (amil) at BAZNAS and Zakat Collection Units. Using purposive sampling, the data were analyzed through validity, reliability, classical assumption tests, and multiple linear regression. The findings reveal that work experience, knowledge, and leadership policies significantly and positively affect PSAK 109 implementation, while education does not show a significant effect. Collectively, all variables have a significant influence. The study concludes that practical competence, technical understanding, and supportive internal policies are more crucial than formal education. Strengthening training and leadership policies is recommended to enhance accountability and transparency.  

Drug abuse among university students is a problem that needs serious attention because it can damage health, reduce academic achievement, and hinder the future of the younger generation. University students are in a phase of self-discovery, making them susceptible to unhealthy environments and social circles. Therefore, comprehensive drug prevention efforts are needed in higher education settings. This article discusses various forms of drug prevention among students through education, character building, and active student involvement in positive activities. The method used is a literature review from various relevant sources. The results of the discussion show that drug prevention can be effective if supported by cooperation between the campus, families, and students. Education about the dangers of drugs, strengthening moral values, and creating a safe and healthy campus environment are important steps in preventing drug abuse. With continuous prevention efforts, it is hoped that students will be able to protect themselves from the influence of drugs and play a role as a healthy, accomplished, and responsible young generation.

Cultural traditions play a vital role in sustainable tourism by shaping social values, collective identity, and long-term cultural continuity. Caos Dahar, a Javanese practice involving communal food preparation and sharing, serves as an expression of gratitude, spirituality, and social cohesion. Despite its cultural significance, it has been rarely examined from a management perspective, particularly in relation to its integration into sustainable tourism systems. This study analyzes Caos Dahar as a form of cultural tradition management and explores its contribution to sustainable tourism. The research highlights the lack of management-oriented studies combining cultural traditions with sustainability frameworks. A qualitative descriptive approach was adopted, using secondary qualitative data from documented practices and relevant academic literature. Data were analyzed using thematic categorization and interpreted through a multi-theoretical framework, including motivation theory (ERG), social network theory, and cultural philosophy. The findings reveal that Caos Dahar functions as a managed cultural practice, involving implicit management processes such as planning, coordination, and role distribution. The tradition fulfills existential, relational, and growth-oriented needs, sustains social networks, and exhibits adaptability across various cultural dimensions. These characteristics enable Caos Dahar to contribute to the social, economic, and cultural aspects of sustainability within tourism. The study concludes that cultural traditions can be viewed as intangible strategic resources when properly managed. This research expands management and tourism studies by offering a management-oriented interpretation of cultural traditions and moving beyond outcome-based sustainability perspectives toward process-oriented cultural tradition management.

The role of accounting in supporting the smooth execution of management tasks is very prominent, particularly in the planning and control functions. Accounting is able to provide financial information that is presented in the form of financial statements. Financial statements are considered fairly presented when they are prepared in accordance with the provisions of PSAK; the characteristics of such financial statements must be understandable, relevant, reliable, and comparable. In the preparation of financial statements, there are rules for recording transactions, which are known as the double-entry bookkeeping system. This system is commonly and widely used in the preparation of financial statements. However, financial statements in restaurant businesses in the city of Surabaya are prepared using a single-entry bookkeeping system. Theoretically, when financial statements are prepared using a single-entry system and the existing records do not show a complete summary of transactions, many specific difficulties will be encountered in preparing accurate financial statements. In addition, there is no direct way to determine whether the balances are correct, thus posing the risk of bias, inaccuracy, and misinterpretation, resulting in financial statements that do not comply with financial accounting standards. This condition motivated the author to conduct research on restaurant businesses in the city of Surabaya. In this study, the researcher restated the financial statements of restaurant businesses in Surabaya for the years 2023, 2024, and 2025 using the double-entry system, and presented them in accordance with the provisions of PSAK No. 1 concerning the Presentation of Financial Statements. 

Education is a conscious and planned effort to develop individual potential in order to create qualified human resources. Therefore, to achieve this goal effectively, strong management, good coordination, and solid solidarity among all educational elements are necessary. Solidarity among educators plays an important role in supporting the implementation of educational programs and achieving institutional goals. This study aims to determine the principal's methods and strategies for increasing solidarity among educators in the school environment. This study employed a qualitative research method, with data obtained through observation, in-depth interviews, and documentation related to school activities. The validity of the data was ensured using triangulation techniques to maintain accuracy and credibility. The results show that educator solidarity at SMPIQu Al-Bahjah is implemented through routine deliberations, structured morning briefings, and regular weekly evaluations involving all educators. These activities are consistently carried out as a collective effort to achieve the school’s vision and mission. The implications of this research are expected to provide practical benefits for educational institutions in strengthening educator solidarity. In addition, this research can serve as a reference for other academics in developing and applying Emile Durkheim's structural-functional theory within educational management contexts.

This study aims to examine the global marketing strategies implemented by The Coca-Cola Company in maintaining its competitive position in international markets. The advancement of globalization requires multinational corporations to design marketing strategies that are not only globally standardized but also adaptable to local market characteristics and consumer needs. This research employs a descriptive qualitative method with a case study approach, conducted through the review of relevant literature, corporate reports, and academic journals. The findings indicate that Coca-Cola’s success in global marketing is supported by strong brand differentiation, an extensive global distribution network through partnerships with bottlers, and the application of the glocalization concept, which balances standardization and adaptation within the marketing mix. Furthermore, market expansion strategies are implemented systematically through the selection of target markets based on growth potential, accessibility, and competitive intensity. The study also reveals that the country of origin image of the United States serves as a positive brand asset by creating aspirational value and quality perceptions across various markets, although in certain contexts it also presents challenges that require strategic management. Overall, this study confirms that Coca-Cola’s global marketing strategy is capable of achieving sustainable competitive advantage through the integration of strong global branding, product innovation, and responsiveness to local market dynamics.

Customer churn is a strategic challenge for digital streaming platforms because it directly Impacts revenue and business sustainability. This study aims to analyze the factors influencing customer Churn and develop a churn prediction model using the Random Forest algorithm. The study uses a Quantitative approach with an explanatory design and utilizes secondary data from the Netflix Customer Churn and Engagement Dataset available on Kaggle. The dataset consists of 1,000 customer data with 16 Variables covering demographic characteristics, service usage behavior, financial condition, and customer Satisfaction level. The data was processed through preprocessing, one-hot encoding, and a 70:30 split Between training and test data. Model performance was evaluated using accuracy, precision, recall, F1 Score, and ROC-AUC metrics. The results show that the Random Forest model produces an accuracy of 53.7%, precision of 56.3%, recall of 63.6%, F1-score of 59.7%, and ROC-AUC of 0.534, indicating Moderate predictive ability and only slightly better than random classification. Feature importanceAn.evealed that user engagement levels, such as viewing duration and frequency of interactions, Were the most dominant factors influencing churn, followed by economic factors and customer satisfaction. The results of this study are expected to provide a basis for streaming platforms to design more effective Customer retention strategies.

The rapid development of digital technology has led to an increased adoption of digital payment methods in online transaction-based businesses. However, in practice, failures and limitations in the implementation of digital payment systems still occur, potentially disrupting transaction processes and reducing customer convenience. Payment related obstacles may result in transaction cancellations and increase the risk of customer churn. This study aims to analyze the impact of failures and limitations in digital payment methods on customer churn using a classification-based approach. The data used in this research are secondary e-commerce customer data obtained from the Kaggle platform, including transaction information, payment methods, customer behavior, and historical transaction records. The research methodology consists of data preprocessing, time-based feature engineering, and classification modeling using logistic regression, decision tree, and random forest algorithms. Model performance is evaluated using accuracy, precision, recall, F1-score, and confusion matrix metrics. The results indicate that the decision tree model demonstrates superior capability in identifying churn customers compared to the other models, although it does not always achieve the highest accuracy. In addition to digital payment methods, other factors such as purchase value, transaction frequency, purchase timing patterns, and product return rates also influence customer churn. The findings highlight the importance of optimizing digital payment systems as part of customer experience enhancement strategies and customer retention efforts in online transaction–based businesses.

This study aims to analyze the influence of interest rates, exchange rates, and coffee production on the value of coffee exports in South Sulawesi. The background of this study is based on the condition of South Sulawesi coffee exports which have experienced significant fluctuations in recent years despite coffee production tending to increase. This study uses a quantitative approach with time series data for the period 2009-2023 sourced from the World Bank, International Monetary Fund and the Directorate General of Plantations, the Food Crops, Horticulture and Plantation Service of South Sulawesi Province. Data analysis was conducted using multiple linear regression through the EViews 12 application with the classical assumption test as a model prerequisite. The results show that partially interest rates have a significant effect on coffee exports, while exchange rates and coffee production do not have a significant effect. Simultaneously, the three independent variables do not have a significant effect on the value of coffee exports. This finding indicates that external factors, especially interest rates, are more dominant in determining the performance of South Sulawesi coffee exports than internal factors of production and exchange rates.

The rapid growth of e-commerce has intensified competition among digital businesses, making pricing and discount strategies critical in influencing consumer purchase decisions. This study aims to examine the effect of original product price and price after discount on consumer purchase decisions on e-commerce platforms. A quantitative causal research design was employed using secondary data derived from publicly available e-commerce transaction records. Data analysis was conducted through descriptive statistics, correlation analysis, and multiple linear regression to assess the partial and simultaneous effects of pricing variables on purchase decisions, which were measured using a price-based purchase decision index. The findings indicate that both original price and discounted price have a significant negative effect on consumer purchase decisions. This suggests that lower displayed and final prices increase consumers’ likelihood of making a purchase. Furthermore, the discounted price was found to exert a more dominant influence than the original price, highlighting the importance of perceived value in online purchasing behavior. This study contributes to the digital marketing literature by providing empirical evidence on pricing effects in e-commerce and offers practical insights for e-commerce platforms in designing effective and data-driven pricing and discount strategies.

A student's learning success is largely determined by their academic evaluation. Estimating a student's final grade can assist educational institutions in conducting initial assessments of academic achievement. This study aims to analyze the performance of the Multiple Linear Regression (MLR) and Random Forest (RF) algorithms in predicting students' final grades using Google Colab. This research method uses a quantitative approach using secondary data that includes age, mid-term exam scores, final exam scores, and categorical variables as independent variables, with the final grade as the dependent variable. The research process is carried out through data preprocessing steps, dividing training and test data, model training, and performance evaluation using Mean Squared Error (MSE), Mean Absolute Error (MAE), and the coefficient of determination (R2). The results show that the Random Forest algorithm provides more accurate prediction accuracy compared to the Multiple Linear Regression algorithm, especially in identifying nonlinear relationships between variables. Therefore, the Random Forest algorithm is more recommended for predicting students' final grades with complex data characteristics.

This study aims to compare the performance of Multiple Linear Regression (MLR) and Random Forest Regression (RFR) in predicting student performance based on academic scores. Student performance is defined as the average of math scores, Reading Scores, and writing scores. This study uses a quantitative approach with a comparative design based on predictive modeling. The data used is secondary data from the Student Prediction dataset obtained through the Kaggle platform, which was processed using the Python programming language through the Google Colab platform. The analysis stages included the formation of performance variables, the separation of training and test data with a ratio of 80:20, model training, and evaluation using the Mean Squared Error (MSE), Mean Absolute Error (MAE), and coefficient of determination (R²) metrics. The results show that the Multiple Linear Regression model produced an MSE value of 2.74 × 10⁻²⁸, an MAE of 1.51 × 10⁻¹⁴, and an R² of 1.000. Meanwhile, Random Forest Regression produced an MSE of 0.296, an MAE of 0.375, and an R² of 0.998. These findings indicate that both models have a very high level of accuracy, but Multiple Linear Regression provides the best performance. This is due to the strong linear relationship between the input variables and the target variables formed directly from the combination of academic values. Thus, the linear regression model is proven to be more suitable for use in data structures that have simple linear relationships compared to ensemble-based models.

Donorojo Village, Pacitan Regency, East Java, has significant agricultural potential, particularly in spice commodities. However, the utilization of spices by local farmers remains limited to the sale of raw materials in traditional markets at relatively low prices and with restricted market reach. In fact, spices have high economic value and strong potential to be developed into value-added products, such as herbal beverages. This community service activity aimed to enhance the knowledge and skills of the PKK women’s group in Donorojo Village in processing spice-based “biofarmaka” as an effort to empower the local economy and strengthen the spice value chain. The methods employed included lectures, demonstrations, and hands-on practice, conducted over five days at the Donorojo Village Hall and involving 20 participants. The products generated from this activity included “jahe gajah beverage”, “instan jahe merah”, “instan beras kencur”, and “instan kunir asem”. The results indicated an improvement in participants  understanding of the health benefits of spices, hygienic processing stages, and their ability to produce instant herbal beverage products. Furthermore, this activity has the potential to strengthen linkages between spice farmers as raw material suppliers and the PKK group as processing actors. The development of spice-based “biofarmaka” provides economic value addition, expands market opportunities, and encourages the growth of rural entrepreneurship. Therefore, spice-based “biofarmaka” processing training can serve as a strategy for rural agro-industry development that supports the improvement of economic stability in Donorojo Village.

The community service program conducted by students during the Field Work Practice (PKL) at TPQ Nurul Huda, Riam Mengelai Village, is implemented as a tangible contribution to student guidance, focusing on enhancing religious competence, discipline, and worship skills. This program was motivated by the need to improve the quality of religious education systematically and according to the skill level of each student, making learning more effective and targeted. The objective of this service is to optimize student guidance by improving Quran reading skills, daily prayer memorization, moral development, and active participation in religious activities according to each class’s ability. The implementation method includes initial observation, planning a guidance program based on skill levels, direct teaching and learning, individual and group mentoring, and periodic evaluation. Students are divided into four classes according to their ability: Class 1 for students at IQRA’ levels 1 and 2, Class 2 for IQRA’ 3 and 4, Class 3 for IQRA’ 5 and 6, and Class 4 for students who can read the Quran fluently. Each class receives materials tailored to their level, ranging from introduction to Arabic letters, Quran reading, daily prayer memorization, to moral development and worship practices. This class-based guidance approach allows PKL students to provide focused attention, ensuring optimal learning outcomes. The results show significant improvements in students’ discipline, learning motivation, Quran reading skills, prayer memorization, and moral understanding. Class-based guidance according to skill levels provides each child with an appropriate learning experience, enabling maximal development. PKL students gain practical experience in early childhood religious education, lesson development, and classroom management. This program is expected to serve as a systematic, effective, and sustainable model for student guidance at TPQ Nurul Huda.

The Public Speaking and Computer Network Cabling Training Activity at SMP YPK Sele Be Solu aims to improve students' competence in communication and technical skills in computer networking. The activity was carried out using an experiential learning approach with stages of observation, socialisation, hands-on training, and evaluation. The results of the activities show an increase in students' confidence in public speaking and basic technical skills in network cabling, including LAN cable installation, RJ-45 connectors, and cable testing. Intensive mentoring during the training helped students overcome difficulties and optimise their understanding. This activity demonstrates that combining soft skills and hard skills training through direct experience can improve students' overall competence, motivate learning, and prepare students to face academic and digital challenges in the future. In addition, this activity also strengthened cooperation between schools and universities in supporting the improvement of skills-based education quality. The enthusiasm of students during the training showed that practice-based learning methods are very effective at the junior high school level. With this activity, students have a strong foundation to develop their interests and potential in the fields of communication, information technology, and readiness to face the rapidly developing digital world.

This MBKM program aims to develop innovative woven textile designs in Laranwutun Village, Ile Ape District, Lembata Regency, as an effort to enhance the economic value of local products through the utilization of digital marketing based on Facebook. Laranwutun Village possesses significant potential in traditional ikat weaving; however, artisans still face challenges in design development and rely on conventional marketing practices. The program was implemented over a two-month period involving MBKM students, local weavers, and MSME actors. The implementation methods included mentoring in creating innovative textile designs by combining traditional motifs with modern color trends, product photography training, and training on the use of Facebook for promotion and sales. The results indicate an improvement in artisans’ ability to create new designs, enhanced product visual quality, and expanded digital marketing reach. Following the training, five artisans actively utilized Facebook as a promotional medium and successfully received orders from outside the region.Overall, this MBKM activity contributes to strengthening the creative economy based on local culture and enhancing the independence of woven-textile entrepreneurs in Laranwutun Village through accessible and sustainable digital technology utilization.

The ability to read the Qur’an is a fundamental competence in Islamic education. However, many children still face difficulties in reading the Qur’an accurately and fluently in accordance with tajwid rules. This community service program (Pengabdian kepada Masyarakat/PKM) aimed to improve Qur’anic reading skills of students at Asy-Syakirin Qur’anic Learning Center (TPQ) in Nibung Village, Kapuas Hulu Regency, West Kalimantan. The program employed a Participatory Action Research (PAR) approach, actively involving teachers and students in all stages of the activities. The implementation consisted of planning, action, observation, and reflection stages. During the planning phase, students’ initial reading abilities were identified and grouped into basic (iqra’) and advanced (tahsin) levels, appropriate learning methods were selected, and supporting learning media were prepared. The action phase involved individual and small-group mentoring, guided Qur’an reading with direct correction of pronunciation (makharij al-huruf) and tajwid, application of memorization and dictation (imla’) techniques, and varied teaching approaches through instructor rotation. Evaluation was conducted through pre-tests and post-tests, direct observation of students’ reading performance, and assessment of participation and attendance. The results indicate a significant improvement in students’ Qur’anic reading skills, particularly in fluency, accuracy of pronunciation, and basic understanding of tajwid. This program is expected to serve as a sustainable model for improving Qur’anic literacy in Qur’anic learning institutions.