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The transformation of public sector accounting is critical for enhancing the quality of public services. This evolution is driven by the need for greater transparency, accountability, and efficiency within government operations. Traditional accounting practices, often characterized by a focus on compliance and financial reporting, are being replaced by more comprehensive frameworks that emphasize performance measurement and management. This shift is largely influenced by globalization, technological advancements, and the increasing expectations of citizens for improved public services. By adopting modern accounting practices, public sector organizations can better align their financial management strategies with service delivery goals, thus fostering a culture of continuous improvement. Key elements of this transformation include the integration of performance indicators into accounting systems, the use of budgeting as a tool for strategic planning, and the implementation of accrual accounting. These practices facilitate more nuanced understanding of the resources used in delivering services and the outcomes achieved. Moreover, the adoption of digital technologies in accounting processes enhances data accessibility and enables real-time reporting, which supports informed decision-making. Ultimately, the transformation of public sector accounting is not merely a technical change but a fundamental shift in how public organizations operate. By focusing on outcomes and accountability, this transformation encourages  more responsive and efficient public service, thereby improving the overall quality of services provided to citizens.

To overcome the difficulties of high-dimensional data, Elastic Net Principal Component Regression (ENPCR), a potent statistical technique, combines Elastic Net regularization with Principal Component regression (PCR). When dealing with Multicollinearity among predictors, this method is especially helpful because it enables efficient variable selection while preserving interpretability. PCA is initially used in ENPCR to reduce the dataset's dimensionality by converting correlated variables into a group of uncorrelated principal components. The Elastic Net regression model then uses these elements as inputs and penalizes the regression coefficients using both L1 and L2 penalties. By promoting sparsity, this dual regularization lessens overfitting and helps the model concentrate on its most important components. simulated studies and Real datasets are used to demonstrate the our proposed method .

Iskandar Suhardi, Evaluation of Health Protocol Enforcement Performance by Members of the Merdeka Post during the Covid-19 Period by the Palembang City Fire and Disaster Management Service. This study aims to analyze the Performance Evaluation of Health Protocol Enforcement by Members of the Merdeka Post during the Covid-19 Period by the Palembang City Fire and Disaster Management Service. The study used qualitative methods with data collection techniques, namely observation, interviews and documentation. The results of the study show that in the application of the health protocol itself in a combined unit of several elements and agencies, it has several weaknesses, first from the community side who really underestimates the Corona virus, then from the officers themselves there is still minimal knowledge in providing education about the importance of complying with health protocol. The enforcement of health protocols did not go as expected, based on the health protocol policy itself, because there were several aspects, where in fact not all people believed in the existence of the corona virus, some even said that this corona was just a political conspiracy and the like, so that officers had difficulty in enforcement of health protocols. In 2020-2021 the health protocol policy is going quite well, people still have fear and vigilance about the spread of the corona virus, but in the course of time and being supported by people who have been vaccinated 1 and 2, it makes people feel safer, so that strict adherence to simple wearing a mask is no longer obeyed, not to mention other things such as washing hands and so on. The implementation of this health protocol policy has many obstacles and the weak side is public awareness and the pros and cons regarding the presence or absence of the corona virus, so that some people do not obey the applicable rules, and this makes it difficult for officers to carry out the policies that have been determined. So in this case the officer must have the right technique or method so that the implementation process can be easier.    

This study analyzes the intrinsic elements in the short story "Senyum karyamin" by Ahmad Tohari. This analysis aims to reveal the depth of meaning contained in the short story "Senyum Karyamin" through the study of its intrinsic elements. By focusing on themes, characterization, plot, setting, viewpoints, language style, and mandate, this research seeks to understand how Ahmad Tohari manages to present a portrait of a simple but meaningful life through the character of Karyamin. This research uses a descriptive analytical method to explain how the intrinsic elements in the short story "Senyum Karyamin" by Ahmad TohariThis research uses an objective approach, which is an approach that specializes in the literary work in a structured, systematic manner. The research method used in analyzing the short story "Senyum Karyamin" by Ahmad Tohari is using a qualitative descriptive research method which is to analyze thoroughly, broadly, and in-depth. In this study, the author analyzes the intrinsic elements of the short story "Senyum Karyamin" by Ahmad Tohari which has results, namely themes, characters, characterization, plot, point of view, setting, language style, and mandate. The benefits of this research can help to understand the content and message conveyed by the author to the reader. By using easy-to-understand words, a very touching story conflict, this short story allows me to better understand what the short story is about.

The short story "Gerobak" by Seno Gumira Ajidarma reflects the complexity of social inequality and the impact of structural poverty in urban society. Using a structuralism approach, this study analyzes the theme, plot, characters, setting, point of view, and moral message in this short story. The analysis reveals the coherence between intrinsic elements that provides a profound critique of social injustice and environmental degradation. This work highlights the importance of collective moral responsibility in creating social justice and maintaining environmental balance.

This research explores how the features of Apple's Keynote presentation influence the brand experience for the iPhone 15. The primary focus is on how the visual, narrative, and design elements in Keynote play a role in shaping consumers' sensations, feelings, thoughts, actions, and relationships with the brand. Using a qualitative approach, the study analyzes how sensory elements presented through animations and graphics enrich the consumer experience, and how touching narratives create a deep emotional connection. Additionally, the research evaluates how clear and engaging information delivery shapes consumer perceptions of the product, driving purchasing decisions and product recommendations. Interviews with key informants and consumers reveal that Keynote is effective in reinforcing brand loyalty and deepening emotional connections with consumers. A well-integrated presentation not only enhances consumer engagement but also strengthens their personal bond with the iPhone 15 brand. These findings offer valuable insights into how presentation features can be leveraged to create a positive and lasting brand experience.

This study aims to describe the application of mind map learning media in improving the short story analysis ability of students of class XI-B2 SMAN 9 Surabaya. This type of research uses Classroom Action Research which consists of two cycles. This Classroom Action Research was carried out in class XI-B2 SMAN 9 Surabaya in the first semester of 2024, with research subjects consisting of 36 students. Data collection techniques used, namely through direct observation and tests. The results showed that the use of Mind Map was quite effective as an effort to improve students' short story analysis skills. This can be seen from the increase in the average score of students from cycle I (76.8) to cycle II (96). This study concludes that Mind Map not only improves analytical skills, but also learners' engagement and creativity in learning.  In addition, Mind Map helps learners visualize the relationship between short story elements, so that the analysis process becomes easier to understand.

In light of the increasing degree of competition in the international business environment resulting from the technological changes that have occurred recently, which has made companies rely on elements through which they can increase the companies’ capabilities to compete and achieve what they aim for, and for this reason the human element (human capital) was the factor. It is decisive in increasing productivity and companies’ abilities to compete in light of the changing and evolving business environment, as the research showed that there is a major role for human capital in increasing the financial performance of the research sample (Al-Janoob Islamic Bank) and achieving high profit levels as a result of that company’s acquisition of competent and skilled human capital. The research compared two different periods in terms of the company’s management at the levels of executive management and the board of directors, and after the bank applied governance and separated ownership of the institution from management, and competent banking and professional cadres took over the management of that company, which was characterized by efficiency and effectiveness, as the research showed the existence of a close and strong relationship between human capital. Efficiency and financial performance represented by the profitability index, where the level of profits achieved before the change of management was low, while it took an upward trend gradually after the change of management and the application of governance. This confirms the relationship between two variables in achieving what the institution aims to achieve in its current and future strategies.

The influence of engineering extends far beyond traditional boundaries with the evolving automotive sector and its increasing importance highlighted in this articles exploration of the intricate world of car engine design through historical insights and current advancements that significantly impact the automotive industry. Key elements in engine design such as thermodynamics, materials selection, fuel systems, emission control and stress analysis are introduced systematically as factors, for efficient and ecofriendly powertrain solutions. The industry’s dedication to finding solutions is clearly seen in how they consider sustainability factors during the engine design process. The study also delves into the influence of engine design within the sector alongside advancements and market trends to emphasize the crucial role of innovation in staying competitive and meeting consumer needs. Finally, the research proposes paths, for engine design exploration courting new challenges and uncharted territories that are poised to shape the evolution of vehicle propulsion.

Learning videos are a medium or tool used in the educational process to convey information, concepts or learning materials to students using visual and audio elements. The purpose of this design is to create a teaching and learning activity that is fun and effective. Making this learning media uses Adobe Illustrator software as an asset maker, and Adobe After Effects to create the animation. This learning video design uses the ADDIE method. Then to collect data using a questionnaire with 6 question indicators, from the 6 question indicators the score was 90.9%, it can be concluded that this learning video can be said to be successful and capable of being an alternative in teaching and learning activities at Pertiwi Mundu Kindergarten, Klaten, Central Java. This learning video contains 10 names of fruit, 10 names of animals taken from the surrounding environment, this design aims to enable children to fish and know English in everyday life.    

This research is motivated by the tendency of news today to pay less attention to the 5W+1H elements (What, Who, Why, When, Where, and How) which are explained according to the concept of objectivity and effectiveness of news and information. The purpose of this study is to analyze the quality of information in the detik.news January 2024 edition. This analysis focuses on information quality, data availability, efficiency, and objectivity. This study is based on “Detiknews.Com News Text January 2024 Edition” and data collection techniques with the goal of learning, analyzing, and documenting. The analytic techniques used are qualitative and quantitative. In data collection, we used a formal data collection method that included the use of a symbol (or symbol) and a collection method. The purpose of using this qualitative deskriptif method is to analyze verbal phrases found in detiknews.com articles. The findings of this study may be seen in relation to the number of stories that have been published on detiknews.com, namely whether they have high quality images with clear and easy-to-understand text. The purpose of news reporting is to report on current events without revealing any personal information. The quality of information found on detik.news is intended to be useful in determining whether a piece of information is reliable in terms of language, objectivity, effectiveness, and the extent to which it has been disseminated to the public.

The branch of grammar that studies sentence structure is syntax. Sentences consisting of subject (S), predicate (P), object (O), complement (Pel), and adverb (K) are structural types of syntax. The pattern of sentence function in each collection of short stories is different. The language in a short story usually contains various sentences such as description sentences, dialog sentences, and narrative sentences. A good sentence is a sentence that can express a complete thought or can reveal complete information. The purpose of this research is not only to analyze the sentence function pattern but also to discuss the ineffectiveness of the sentence in relation to the reading resources of grade XI SMA. There are two types of approaches in this research, namely descriptive qualitative methodological approach and syntactic theoretical approach. The method used in this research is the simak catat and padan method. The presentation methods used are formal and informal. The results of this study found 9 patterns of sentence functions, namely, SPPel, SPO, SP, SPK, SPOK, SPOPel, SPOPelK, SPPelK, and SPPelO. Although syntactic functions are not always filled in every sentence, at least the Subject and Predicate must be present because they are interrelated. In this study, ineffectiveness has also been found due to double subjects, use of conjunctions, ambiguity, use of synonyms, and waste of words. This makes the reader have difficulty in understanding the sentence. The benefit of this research is that it can find out the use of sentence function patterns in short stories including the relationship between elements such as subjects, predicates, objects, and clauses. So that it can produce a good and correct sentence structure. In addition, this research also presents the results of an overview of the variations in sentence structure and the importance of using good and correct grammar in its use to understand a text.

Sam Ratulangi International Airport in Manado plays a strategic role as the main gateway for tourists visiting North Sulawesi, making significant contributions to local tourism and the economy. The implementation of local wisdom at this airport, such as the use of regional languages and the integration of cultural elements in terminal design, aims to enrich the tourist experience and showcase the cultural richness of North Sulawesi. However, challenges remain regarding capacity and service quality, as well as maintaining the authenticity of local culture. This study aims to analyze how the application of local wisdom at Sam Ratulangi International Airport impacts the tourist experience in North Sulawesi and to evaluate the local cultural values implemented at the airport in enhancing the visitor experience. The research design uses a qualitative approach with a case study method to assess the application of local wisdom at Sam Ratulangi International Airport, Manado. The study, conducted in July 2024, combines interviews, observations, and documentation to gather data. Interviews with airport managers, local communities, and passengers provide insights into the impact of local wisdom. Observations focus on cultural elements at the airport, while documentation includes official data and relevant literature. Data validity is tested through triangulation of techniques and sources. Data analysis involves reduction, presentation, and conclusion drawing to address or refine the research problem. The study findings indicate that the application of local wisdom at Sam Ratulangi International Airport, such as traditional Kolintang music, batik exhibitions, and the use of regional languages, enhances the tourist experience by creating a distinctive atmosphere that introduces North Sulawesi's culture. Local values such as "mapalus" (community cooperation) and "torang samua basudara" (we are all brothers) are reflected in the friendly and efficient service, leaving a positive impression and shaping tourists' views of the region as rich in culture and humanitarian values.  

Museum Benteng Vredeburg Yogyakarta is one of the historical buildings that has high architectural and historical value. As a Dutch colonial heritage, the building originally functioned as a defense fort in the 18th century before being converted into a museum that documents the history of the Indonesian people's struggle. This research aims to analyze the architectural history of Museum Benteng Vredeburg, including its functional evolution, building design characteristics, and its relevance to the historical context and local culture. The method used in this research is a qualitative-descriptive approach, with data collection techniques in the form of literature study, direct observation, and visual analysis of building architectural elements. The results showed that Fort Vredeburg adopted a European colonial architectural style that was adapted to the tropical conditions of Indonesia, such as sloping roofs, large vents, and the use of local materials. In addition, the transformation of the building's function from a military fort to a museum reflects the changes in the historical and symbolic meanings of the building over time. The research also found that the architectural elements of the building, such as the bastion, the main gate, and the spaces inside the fort, reflect not only the construction technology of the time but also the strategic and symbolic value of Dutch colonialism in Indonesia. By changing its function as a museum, Fort Vredeburg now serves as a link between the past and the present, acting as an educational platform as well as preserving historical and architectural values.

Sedayu Village, located in Gemuh District, Kendal Regency, has abundant natural resource potential. The majority of people develop various kinds of plants and trees to be used as business fields, one of which is bamboo. Bamboo as an abundant and easily renewable natural resource has great potential to be developed as a raw material for making environmentally friendly products. In addition to looking at the characteristics of bamboo both physically and mechanically, this bamboo has good quality to be applied as a raw material for crafts such as dustbin. This research aims to explore the potential of bamboo as a raw material for making dustbin in Sedayu Village with a focus on the advantages, manufacturing process and implementation strategy. This study uses a qualitative approach with a case study design that focuses on getting an overview of local conditions. Meanwhile, data collection is carried out by participatory observation, interviews and documentation. The results of the study show that bamboo has strength and rigidity that exceeds other materials, making it a good structural choice for construction. This research discusses the use of bamboo as a raw material for making dustbin in Sedayu Village. The advantage of bamboo dustbin is its strength. In addition to being able to last a long time outdoors, bamboo also has aesthetic elements, namely its characteristics that are very suitable for rural environments and contain local traditional values that have been passed down from generation to generation.

Business legality is the identity of a business that legalizes a business so that it is recognized by the community. Business legality must be valid according to applicable laws and regulations so that the business can be protected by various documents that are valid in the eyes of the law. One of the supporting factors for the sustainability of a business is influenced by the existence of legal elements of the business being run. Business permits that must be owned by the community are a business establishment deed, business entity NPWP, trade business license (SIUP), company domicile certificate (SKDP) and business registration number (NIB). The increase in community businesses in Sei Bingai District, Langkat Regency has triggered many business permits that are not directly supervised by the local government. Community business permits are important documents in supervising the running of these community businesses. The types of businesses in Sei Bingai District also vary, such as tourism, C mining, trade, factories and so on.

Progress over time often becomes a problem for the existence of traditions and culture in various regions in Indonesia. Ngelemang is one of the local traditions in the Lampung area, which still exists despite the erosion of its existence due to the inevitable modern trend. This research aims to examine the elements and values of Piil Pesenggiri which researchers limit to the value of sakai sambayan in the ngelemang tradition in the Way Mengaku community, West Lampung. The method used is descriptive qualitative with a field research approach, through observation, interviews, and documentation and by supplementing with references from related journal articles. The results of the research show that although the ngelemang tradition is still carried out, there is a decline in community participation, especially the younger generation, due to changes in lifestyles that are more individualistic. However, the value of sakai sambayan is still strongly held because this tradition prioritizes togetherness and mutual respect in its implementation. The recommendation from this research is that more efforts are needed to strengthen the inheritance of traditions to the younger generation and increase community involvement in preserving this culture.

In this digital age, social media has become an important platform in connecting organizations with the community and encouraging active participation and helping to increase the organization’s social impact. One such organization’s is Sajiwa Foundation, a-non profit organization that focuses on educating and supporting the utilization needs of people in need. The purpose of this study is to provide insight into how non-profit organization can use social media communication strategies effectively to encourage community participation on the Sajiwa Foundation website platform Sajiwa Foundation this research aims to identify the various strategies used by Sajiwa Foundation to motivate people to actively participate in campaigns and programs offered through their website. This research used a qualitative approach by conducting a content analysis of Sajiwa Foundation’s social media accounts and involved interviews with Sajiwa Foundation team members. From analysis, the importance of an appropriate social media communication strategy in encouraging community participation in the context of non-profit organization was found to have several key elements. First, content should be veried and relevant, covering information and inspiring stories and the development of the organization. Second, attractive visuals can increase user interaction. Third, active interaction with the online community through comment, direct messages and calls to action helps build deeper relationships with the audience. This provides valuable insights for similar organizations looking to maximize their impact through leveraging social media as a powerful communication tool towards the wider community.  

The development of digital technology and the need for energy efficiency are two important elements in advancing the village economy, especially through the Micro, Small and Medium Enterprises (MSME) sector. The digitalization of MSMEs opens up great opportunities for village business actors to expand markets, increase productivity and integrate technological innovation in their operations. Meanwhile, electricity efficiency not only has an impact on reducing production costs, but also contributes to environmental sustainability. This research aims to analyze the impact of digitalization and electricity efficiency on village economic progress through the development of MSMEs. This study examines how digitalization can increase market access and competitiveness of MSMEs in villages, as well as how implementing energy efficiency practices can reduce the burden of operational costs faced by business actors. Apart from that, this research also discusses the challenges faced by MSMEs in villages in adopting digital technology and energy efficiency practices, as well as solutions that can be implemented to overcome these challenges. The research results show that the integration of digitalization and electricity efficiency can make a significant contribution to improving the performance of MSMEs in the village, which in turn has a positive impact on improving the overall village economy. Successful implementation requires strong support from governments, technology providers and local communities to ensure the sustainability of these initiatives

This study aims to improve students' learning outcomes in analyzing the intrinsic elements of short stories through the application of Team Games Tournament (TGT) learning model in class XI-D3 SMAN 9 Surabaya. This research was conducted in two cycles, with each cycle including four stages: planning, action, observation, and reflection. Data were collected through classroom observation, field notes, learning outcome tests, and analysis of intrinsic elements of short stories by students. The results showed that the application of the TGT learning model was effective in improving students' learning outcomes in analyzing the intrinsic elements of short stories. This improvement can be seen from the increase in students' test scores from cycle 1 to cycle 2. This study suggests that the TGT learning model can be used as an effective alternative learning strategy to improve students' learning outcomes in analyzing the intrinsic elements of short stories. In addition, this study also shows that short stories are the right learning media to develop students' analytical skills.