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The coffee shop business is very lively and in great demand some circles of society, wrong one of them is Kusuma Kopi Semarang. Kusuma Kopi Semarang still uses an ordering system that is still manual in terms of ordering, so an ordering system is made menu with the application of a combination of QR Code technology with website. To develop this research, the method used First Come First Served (FCFS). Using this method process Menu ordering is more effective because customers place orders First, you will immediately get service.

This article explores the critical role of communication and collaboration technologies, especially Microsoft Lync (now known as Microsoft Teams), in the context of a constantly changing business environment.  This study aims to analyze how Microsoft Lync influences the transformation of business communication and its impact on today’s digital work environment.  The introduction of Microsoft Lync, its evolution to Microsoft Teams, and its critical role in supporting modern business communications are discussed in detail.  This study uses qualitative research methods by analyzing various sources such as scientific journals, books, and indexed trusted websites.  This approach helps in understanding the transformation of communication and collaboration with Microsoft Lync as an intermediary tool.  This article covers the benefits of Microsoft Lync, best practices for using it, and negative impacts to be aware of.  The features of Microsoft Lync, how to use them, and their key role in enhancing communication and collaboration in business environments are emphasized.  This article also provides insight into the history of Microsoft Lync’s evolution to Microsoft Teams, and the challenges that may arise in using it.  By highlighting its important role, this research conveys a better understanding of how technologies such as Microsoft Lync have changed the way communication and collaboration work in the business world.

This journal discusses efforts to improve digital marketing skills in the context of empowering Micro, Small, and Medium Enterprises (MSMEs) groups in Banjarnegera Regency through the application of product rebranding methods. The main objective of this research is to increase the digital presence and competitiveness of MSME products in the online market. The research method involves collaboration between researchers and a selected group of MSMEs. The product rebranding process is carried out with a focus on developing brand identity, online layout, and digital marketing strategies. Special training is provided to members of the MSME group to increase their understanding of the use of digital platforms, social media, and other online marketing techniques. The research results show that the application of the product rebranding method significantly improves the digital marketing skills of the MSME group. We saw an increase in the number of website visitors, engagement on social media, and an increase in overall sales. In addition, members of the MSME group also reported an increase in their confidence and understanding of digital marketing strategies.

Badminton is a sport that is popular with young people of almost all ages, however, some places do not have websites with the aim of making the rental process easier both from far and near. The creation of this badminton web data system can be implemented using Visual Studio Code, the PH programming language, MySQL database as information storage. The creation of this application uses the waterfall methodology.

This research aims to find out whether gender and cash dividends influence company value. This research was conducted on Health sector companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2020 period. The population in this study was 13 companies and the sample in this study was 6 companies using purposive sampling as the sampling method. Data collection is carried out through financial report data published on the official IDX website, namely www.idx.co.id. The research results showed that gender has a negative effect on firm value, cash dividend has a positive effect on company value, and  liquidity as a control variable has a positive effect on firm value.

This research aims to find out and examine the application of e-government in welcoming the era of the industrial revolution 4.0 which has recently been very influential in aspects of life in Indonesia. This is very interesting to study because during this transition period all countries and especially Indonesia have implemented the role of industry 4.0 in government components. The research method used in this research uses a type of normative legal research, with the research approaches used being a statutory approach and a case approach. The results of the first research analysis show that the development of the e-government system in Indonesia has begun to increase in quantity, but in terms of quality it is still inadequate because the implementation of e-government has not been evenly distributed throughout the region and it still only functions as a provider of static information. Second, there are fundamental obstacles in the implementation of e-government. -government in the industrial revolution 4.0 is at the regional government level, including; the initiative and meaning of e-government implementation by autonomous regional governments is still individual; implementation via the regional website is not yet supported by an effective management system and work processes due to the readiness of regulations, procedures and limited human resources; Many local governments identify the implementation of e-government as simply creating a local government website (web presence). Third, the projection of e-government in the future, whether the industrial revolution 4.0 is still ongoing or in the future after undergoing regeneration, must have the best formulation, including: ( 1) Good legal regulatory order and legal protection. (2) The government is proclaiming education, especially in the IT sector, as the formation of qualified human resources from now on. (3) Adequate infrastructure and availability of access media. (4) Formation of good character and work ethic for human resources for government officials. (5) Changing the mindset of the apparatus to become a disruptive mindset of the apparatus in Indonesia. (6) The industrial revolution 4.0 is based on a mental revolution. (7) Creating reliable Intrepreneurial Leadership. (8) Strengthening religious education.  

Digitalization carried out by companies has an impact on marketing parties to carry out the ordering   process   online.   Meanwhile,   marketing parties need time to adapt to technology. The purpose of  implementing the  dedication  to  PT  Atmi Duta Engineering is to increase knowledge and insight so that the marketing division sales can use Zoho Form sales for online forms. Given the lack of knowledge about how to create a questionnaire using the Zoho Form application. Implementation of dedication to PT Atmi Duta Engineering using observation and interview methods. Based on the results of the trial and  outreach,  it shows that  the marketing division finds it helpful in filling out order letters and it is easy for the admin to manage order data.

Financial Accounting Standards are accounting standards compiled by official institutions. SAK contains accounting rules and procedures, one of which is the principle of presentation and disclosure (PPP). Business combination is a phenomenon of the Company to gain control over another company operating as a business. This research uses descriptive analysis to collect data relevant to the topic of discussion, conducted by reviewing the financial statements of PT Bank BRI (Persero) Tbk. which can be accessed through the Indonesia Stock Exchange website. The result of this research is that the parent company implements a business combination system by identifying the acquired party based on its acquisition value. This research aims to apply and develop the information collected to find the best solution to study the process of business combination operations in the company.

The User Interface (UI) of the website-based application 'K-Foodies' was created to provide information on Korean street food recipes with an attractive appearance and is easy to use. In the context of the popularity of Korean street food in Jakarta and people's interest in cooking themselves, the difficulty in finding scattered recipe information is an obstacle. Creating the UI involved using Figma software, with a focus on UI design and user experience. The UI design includes descriptions of Korean street food, recipes, and cooking steps. Usability tests using the completion rate method will measure the effectiveness of the UI based on user interactions with the system in the form of various task scenarios. The aim of this research is to create an attractive and easy-to-use UI for the 'K-Foodies' application, allowing users to easily find Korean street food recipes in one place.

The purpose of this research is to determine the effect of short-term receivables and debt on income at PT. Astra International Tbk. This research shows that there is a discrepancy between theory and financial reports at PT. Astra International Tbk. In 2020 and 2021, income decreased, receivables increased in those years, namely 2020 and 2021, while income decreased, and short-term debt increased in 2018 and 2021, and income also increased. The formulation of the problem in this research is whether short-term receivables and debts have an effect on income at PT. Astra International Tbk. The discussion in this research is related to the field of accounting which discusses financial report analysis. The theory used in this research is regarding company income, namely the company's ability to fulfill its short-term obligations, receivables, namely company claims to other parties whose maturity is less than one year, and short-term debt, namely the company's obligations to other parties which must be paid immediately within a period of time. less than one year. The type of research used in this research is quantitative research. The data source used is secondary data obtained via the website www.idx.co.id. Data processing in this research was carried out using SPSS version 23. Data analysis techniques used descriptive tests, normality tests, linearity tests, classical assumptions, hypothesis testing, and multiple linear regression analysis. The results of this research show that there is a partial influence between the receivables variable and the income variable with a calculated t value of 3.264901 > ttable with a value of 2.026192. Partially, short-term debt has an effect on income with a calculated t value of 15.93768 > t table with a value of 2.026192.  

Perkembangan IPTEK dalam era digital saat ini telah berpengaruh pada berbagai sektor, termasuk pendidikan. Proses pembelajaran kini sering memanfaatkan teknologi seperti proyektor dan pembelajaran daring. Penggunaan teknologi dapat menciptakan pembelajaran yang interaktif dan efektif, terutama untuk anak-anak usia dini. Melalui digital game based learning dan video animasi, teknologi digunakan untuk menciptakan suasana kegiatan belajar mengajar terasa menarik dan interaktif. Tujuan sosialisasi pengabdian masyarakat ini adalah untuk menciptakan Generasi Emas 2045 yang berwawasan akan ilmu pengetahuan dan teknologi. Tim pengabdi melakukan sosialisasi kepada peserta didik usia 7-12 tahun di RPTRA Citra Bangsa, Jakarta Timur. Dalam kegiatan ini, metode pelaksanaan dilakukan dengan pemberian pre-test dan post-test, pemaparan materi, wawancara, dokumentasi, dan evaluasi. Pemberian tes melalui website Quizizz bertujuan untuk mengetahui bagaimana peningkatan pemahaman siswa sebelum dan setelah dilakukannya pemaparan materi. Wawancara kepada pihak pengajar dilakukan untuk mengetahui apakah kegiatan ini telah mencapai tujuan yang diharapkan. Sosialisasi yang dilakukan menunjukkan bahwa dengan memperkenalkan alat digital sebagai media pembelajaran kepada generasi dini merupakan langkah awal yang tepat untuk meningkatkan pemahaman teknologi pada anak-anak dan juga sangat efektif untuk menarik minat anak-anak dalam belajar.

This research aims to analyze the suitability of images and the use of words and punctuation on digital media. The research method used was observation of a digital banner displaying an image of a chair with the words "UP TO 50% OFF" and an image of a meatball bowl with a discount offer of up to 50% as well as the information "Weekend Special Delicious Food Menu." The research results showed that the use of an image of a chair and the meatball bowl effectively supports the message you want to convey. The color design chosen, such as the dominance of orange on the meatball banner, gives an impression that matches the characteristics of the food offered. The use of the word "delicious" in the text "Weekend Special Delicious Food Menu" provides added value in arousing the reader's appetite. In addition, the arrow pointing to the text "Home Delivery" on the meatball banner helps convey delivery service information clearly. The "Order Now" instruction with the addition of a telephone number and website address provides clear guidance to consumers for placing an order. The use of punctuation, such as commas and periods, on the banner effectively separates the information and improves readability. Punctuation helps readers clearly understand any information presented, such as phone numbers and website addresses.

This research aims to analyze the suitability of images and the use of words and punctuation on digital media. The research method used was observation of a digital banner displaying an image of a chair with the words "UP TO 50% OFF" and an image of a meatball bowl with a discount offer of up to 50% as well as the information "Weekend Special Delicious Food Menu." The research results showed that the use of an image of a chair and the meatball bowl effectively supports the message you want to convey. The color design chosen, such as the dominance of orange on the meatball banner, gives an impression that matches the characteristics of the food offered. The use of the word "delicious" in the text "Weekend Special Delicious Food Menu" provides added value in arousing the reader's appetite. In addition, the arrow pointing to the text "Home Delivery" on the meatball banner helps convey delivery service information clearly. The "Order Now" instruction with the addition of a telephone number and website address provides clear guidance to consumers for placing an order. The use of punctuation, such as commas and periods, on the banner effectively separates the information and improves readability. Punctuation helps readers clearly understand any information presented, such as phone numbers and website addresses.

The Class IIA Women's Correctional Institution (LPP) in Malang City is included in a productive prison which is not only used as a place for fostering prisoners (inmates), but also used as a facility to accommodate the production of quality prisoner products. The WBP participates in productive program activities held by the prison, such as managing the soy sauce industry, handicrafts, convection business, salon business, making ecoprint batik, production of souvenir snacks. All WBPs are involved in these productive activities as a form of effort by the prison in organizing work guidance programs and skills education. The results of the activity show that the production of Malang City Class IIA Women's Prison can be said to be quite good and has selling value. However, it is unfortunate that marketing is done conventionally so that it has not achieved maximum product sales results. Therefore, it is necessary to have an evaluation that can be solved through the service activities carried out. This digital marketing practice activity with website development training can be a solution provided through this service. The activity can run smoothly because all prison officers are enthusiastic and conducive in participating in the training held. The hope of this activity is that they will be able to apply the marketing function optimally so that it can increase sales volume

Penelitian ini dilakukan untuk menguji dan menganalisis Pengaruh Dana Pihak Ketiga dan Net Interest Margin terhadap Profitabilitas dengan Layanan Perbankan Digital sebagai moderasi pada Perbankan yang terdaftar di BEI periode 2018-2022. Penelitian ini menggunakan dua metode yaitu analisis regresi linier berganda dan analisis regresi yang dimoderasi dimana data sekunder yang digunakan dalam penelitian ini diperoleh dari laporan keuangan dan laporan tahunan masing-masing melalui website IDX (www.idx.co.id) dan website perbankan. Sampel penelitian diambil dengan menggunakan metode purposive sampling. Hasil penelitian menunjukkan bahwa layanan perbankan digital tidak secara signifikan memperkuat hubungan pihak ketiga dan margin bunga bersih terhadap profitabilitas. Bagi perbankan, digitalisasi dapat menghadirkan model bisnis yang efisien dan efektif serta diharapkan dapat meningkatkan jangkauan bank ke seluruh lapisan masyarakat dan meningkatkan profitabilitas. Namun penelitian ini tidak dapat membuktikan bahwa layanan perbankan digital dapat memperkuat hubungan pihak ketiga dan net interest margin terhadap profitabilitas. Penelitian ini diharapkan dapat menambah referensi dan perbandingan bagi pihak-pihak yang akan melakukan penelitian selanjutnya. Penelitian ini juga diharapkan dapat memberikan gambaran dan masukan bagi penyempurnaan kebijakan yang telah dilaksanakan. Penelitian ini merupakan penelitian pertama yang membahas tentang layanan perbankan digital sebagai moderasi hubungan pihak ketiga dan net interest margin terhadap profitabilitas.

The purpose of this study was to determine the effect of Corporate Social Responsibility, Intellectual Capital Disclosure, and Business Risk on Firm Value variable in mining sector manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely 2017-2021. The population in this study includes mining sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2021 with a sampling technique that uses purposive sampling. The type of data used is secondary data obtained from the official website of the IDX and the company. The data analysis technique used is panel data regression. The results of the study stated that Corporate Social Responsibility and Intellectual Capital Disclosure had an effect on firm value.    

The purpose of this study was to determine the effect of income tax, tunneling incentive, bonus mechanism on transfer pricing in manufacturing industries listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the 2017-2021 period. The population of this study includes all publicly traded companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained as many as 25 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The results show that income tax and tunneling incentive have a positive effect on transfer pricing, while the bonus mechanism has no effect on transfer pricing.

The purpose of this study is to determine the effect of Corporate Governance with the proxy of the Number of Board of Commissioners, Percentage of Independent Commissioners, Total Compensation of the Board of Commissioners and Directors, and Capital Intensity Ratio on Tax Management in Manufacturing Companies in the Consumer Goods Industry Sector for the period 2018-2021. The population of this study includes all manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 11 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The results showed that Number of Board of Commissioners, Percentage of Independent Commissioners, and Total Compensation of the Board of Commissioners and Directors did not affect tax management. Capital Intensity Ratio has a positive effect on tax management and Number of Board of Commissioners, Percentage of Independent Commissioners, Total Compensation of Board of Commissioners and Directors, and Capital Intensity Ratio together have an effect on Tax Management.

The purpose of this study is to determine the effect of Management Compensation, and Corporate Governance on Manufacturing companies, the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange (IDX). The population of this study includes Manufacturing companies, the Consumer Goods Industry Sector which are listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The sampling technique used purposive sampling technique. Based on the criteria that have been applied, 11 companies are obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The results show that Management Compensation has no effect on Tax Management, the Board of Commissioners has no effect on Tax Management, Independent Commissioner has no effect on Tax Management and the Audit Committee has no effect on Tax Management. Management Compensation and Corporate Governance together have an effect on Tax Management.    

The purpose of this study was to determine the effect of solvency ratios, sales growth and total asset turnover on profit growth in Property and Real Estate Sub-Sector Companies listed on the Indonesia Stock Exchange (IDX). The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 14 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The results showed that sales growth had a significant positive effect on profit growth, the solvency ratio and total asset turnover had no effect on profit growth .