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The Fréchet distribution is one of the commonly used Extreme Value Distributions (EVDs) in statistical modeling and heavy-tailed data analysis, where it plays an important role in describing product lifetimes as well as climatic and financial phenomena. The estimation of its two parameters, namely the shape parameter and the scale parameter, is traditionally based on the Maximum Likelihood Estimation (MLE) method. However, maximizing the likelihood function for this distribution involves numerical difficulties, which necessitates the use of numerical optimization methods. In this study, we propose the use of the Aquila Optimizer (AO), a recent metaheuristic algorithm inspired by the hunting behavior of eagles, as an efficient numerical tool for maximizing the likelihood function of the Fréchet distribution. The objective function was formulated as the negative log-likelihood function (-LogL), and the Aquila Optimizer was employed to obtain the optimal estimates of the distribution parameters. Several simulation experiments with different sample sizes were conducted to compare the performance of the proposed method with a conventional approach represented by the Nelder–Mead method, using the Mean Squared Error (MSE) criterion. The simulation results demonstrated that the Aquila Optimizer outperformed the Nelder–Mead algorithm in many cases, although the superiority was slight. The results also showed that both algorithms were consistent, as their MSE values decreased with increasing sample size. In addition, a practical application was carried out using real data, and the results of the survival function estimation indicated a good fit.

This internship report aims to analyze the process of recording and reporting daily teller transactions at the Savings and Loan Cooperative (Koperasi Simpan Pinjam/KSP) Kopdit Tuke Jung. The study focuses on the role of tellers in recording daily financial transactions and preparing transaction reports as the basis for the presentation of cooperative financial statements. The method used is a qualitative descriptive approach with data collection techniques including observation, interviews, and documentation conducted during the internship period. The results of the analysis indicate that daily transaction recording at KSP Kopdit Tuke Jung has been carried out in a computerized manner using the Sikopdit application. Tellers record transactions based on transaction evidence, recap daily transactions, and prepare reports that are then submitted to the bookkeeping department and management. This process is in accordance with the accounting cycle theory, although there are still obstacles such as the potential for data input errors and system disruptions. Therefore, it is necessary to improve teller accuracy and optimize the accounting information system so that the process of recording and reporting daily transactions can run more effectively and accurately.

This study aims to examine the use of picture books as a visual literacy medium in teaching English at the elementary school level, particularly in the context of English as a Foreign Language (EFL). This research employed a qualitative descriptive literature review by analyzing relevant national and international journal articles published within the last five years. The findings indicate that the integration of visual and verbal elements in picture books contributes significantly to students’ language development, especially in vocabulary acquisition, reading comprehension, and meaning construction. From an affective perspective, the use of picture books enhances students’ motivation, learning interest, classroom participation, and reduces language learning anxiety. The effectiveness of visual media is theoretically supported by Dual Coding Theory, which explains that information processed through both verbal and visual channels strengthens memory retention and comprehension. However, several challenges remain, including the selection of appropriate picture books and teachers’ limited competence in visual literacy. Therefore, systematic instructional planning and professional development for teachers are essential to optimize the use of picture books in EFL classrooms at the elementary level.

This community service activity aims to analyze the effectiveness of Time and Motion Study in the production process at PT. Adis Dimension Footwear and provide recommendations for improving work methods. This study employed a qualitative descriptive approach using observation, interviews, and documentation. The results show that implementing Time and Motion Study can enhance work time efficiency, optimize operator movements, and increase productivity by up to 15%. Reducing unnecessary movements, optimizing workflow, and training operators significantly improve production performance. The success of this method depends heavily on socialization, training, and management support. These findings confirm that Time and Motion Study serves not only as a tool for measuring time and movements but also as a strategic instrument for improving efficiency, reducing waste, and increasing overall productivity.

Zakat is a key instrument in the Islamic economic system, functioning as a mechanism for income redistribution and poverty alleviation. However, zakat management at the level of mosque-based Zakat Collection Units (Unit Pengumpul Zakat/UPZ) still faces significant challenges, particularly in terms of managerial capacity, administrative systems, and institutional governance. This community service project aims to optimize the collection and distribution of zakat through capacity building of the UPZ management at Al-Hidayah Mosque, Mandailing Natal. The study employed a participatory approach consisting of observation, joint planning, socialization, training, mentoring, and evaluation stages. Data were collected using observation, interviews, and structured questionnaires administered through pre-test and post-test to measure participants’ knowledge improvement. Data analysis was conducted using a descriptive comparative method to assess changes before and after the intervention. The results indicate a significant improvement in the managerial capacity of UPZ administrators, as reflected by an increase in the average score from 55% in the pre-test to 80% in the post-test. In addition, improvements were observed in zakat management practices, including the establishment of simple financial recording systems, the development of a structured database of donors (muzakki) and beneficiaries (mustahik), and enhanced transparency and accountability. Qualitatively, the program also fostered behavioral change among administrators, the emergence of local leadership, and increased public trust in the UPZ. This study concludes that participatory-based socialization, training, and mentoring are effective in strengthening institutional capacity and optimizing zakat management at the grassroots level. The findings highlight the importance of governance and capacity building in enhancing the effectiveness of community-based zakat institutions.

This study aims to design and develop a web-based waste collection scheduling system using PHP and MySQL at the Environmental Agency of West Sumba Regency. The main problem faced is that the scheduling process is still carried out manually, resulting in inefficiency, susceptibility to errors, and difficulties in monitoring and reporting. The system development method used is the Waterfall model, which includes requirement analysis, system design, implementation, testing, and maintenance stages. The developed system provides features for managing data on personnel, regions, vehicles, and structured waste collection scheduling. In addition, the system is equipped with notification features, schedule monitoring, and performance reporting that can be accessed by management. The results of this study indicate that the system improves effectiveness and efficiency in scheduling processes and facilitates supervision of waste collection activities. Therefore, the implementation of this system is expected to optimize and organize waste management in West Sumba Regency.

This study aims to descriptively analyze the ability of elementary students to imitate rhythmic gymnastics movements through the Just Dance Now application in Physical Education learning at SDN Bulay 1 Pamekasan. The background of this research stems from the low motivation and movement accuracy of students in conventional rhythmic gymnastics learning. Using a qualitative descriptive approach, this study involved 24 fifth-grade students as subjects. Data collection techniques included participatory observation, in-depth interviews, and documentation. Data were analyzed using the Miles and Huberman interactive model consisting of data reduction, data presentation, and conclusion drawing. The findings indicate that students' ability to imitate rhythmic gymnastics movements through Just Dance Now falls into the sufficient category, with students demonstrating good proficiency in basic movement patterns but experiencing challenges in complex body coordination and musical rhythm synchronization. The application successfully enhanced student enthusiasm and engagement compared to traditional methods. However, technical constraints such as internet connectivity and limited space were identified as implementation barriers. This study implies that digital game-based media like Just Dance Now can serve as an effective alternative visual aid in elementary physical education, particularly for rhythmic gymnastics instruction. Educators are encouraged to integrate technology creatively while addressing infrastructural limitations to optimize learning outcomes.

This study aims to analyze and provide empirical evidence on the influence of financial performance on corporate social responsibility (CSR) in healthcare companies listed on the Indonesia Stock Exchange (IDX) during 2020-2024. This quantitative research employs a descriptive explanatory causality approach to examine the relationships between variables. The sample consists of 19 companies selected through purposive sampling, resulting in 95 observations. Data were analyzed using multiple linear regression. Classical assumption tests indicate that the data are normally distributed, while initial autocorrelation issues were addressed using the Cochran Orcutt approach, after which no violations of autocorrelation, multicollinearity, or heteroscedasticity were detected. The results show that return on assets (ROA), current ratio (CR), and net profit margin (NPM) simultaneously influence CSR. Partially, ROA has a negative and significant effect, while CR and NPM have positive and significant effects on CSR. This study contributes to legitimacy theory by providing empirical evidence of the role of financial performance in CSR disclosure within the Indonesian healthcare sector, while the negative effect of ROA offers additional insight into going concern theory. Practically, companies are advised to maintain liquidity levels between 150%-300% and optimize profit margins to support CSR strategies, while investors may use financial ratios as indicators to predict CSR performance.

This research is motivated by the low interest of students in learning the Qur'an and Hadith due to the dominance of conventional teaching methods that are considered less engaging. The study aims to examine the role of interactive learning media in increasing students’ learning motivation at Madrasah Ibtidaiyah. The research employs a qualitative literature study approach by collecting credible sources, including journal articles, textbooks, and previous research findings. Content analysis techniques were used to identify patterns, relationships, and important insights from the collected data. The findings indicate that interactive media such as educational videos, interactive animations, dynamic PowerPoint presentations, and digital quizzes significantly enhance students’ interest and motivation in learning. This improvement is reflected in higher levels of attention, curiosity, participation, and engagement during the learning process. In addition, the use of interactive media helps present Qur'an and Hadith concepts in a more concrete, attractive, and enjoyable way, thereby improving students’ understanding of the material. The study implies that integrating technology-based learning media can become an innovative strategy to optimize the teaching and learning process in Islamic elementary education institutions.

Zakat is a key instrument in the Islamic economic system, functioning as a mechanism for income redistribution and poverty alleviation. However, zakat management at the level of mosque-based Zakat Collection Units (Unit Pengumpul Zakat/UPZ) still faces significant challenges, particularly in terms of managerial capacity, administrative systems, and institutional governance. This community service project aims to optimize the collection and distribution of zakat through capacity building of the UPZ management at Al-Hidayah Mosque, Mandailing Natal. The study employed a participatory approach consisting of observation, joint planning, socialization, training, mentoring, and evaluation stages. Data were collected using observation, interviews, and structured questionnaires administered through pre-test and post-test to measure participants’ knowledge improvement. Data analysis was conducted using a descriptive comparative method to assess changes before and after the intervention. The results indicate a significant improvement in the managerial capacity of UPZ administrators, as reflected by an increase in the average score from 55% in the pre-test to 80% in the post-test. In addition, improvements were observed in zakat management practices, including the establishment of simple financial recording systems, the development of a structured database of donors (muzakki) and beneficiaries (mustahik), and enhanced transparency and accountability. Qualitatively, the program also fostered behavioral change among administrators, the emergence of local leadership, and increased public trust in the UPZ. This study concludes that participatory-based socialization, training, and mentoring are effective in strengthening institutional capacity and optimizing zakat management at the grassroots level. The findings highlight the importance of governance and capacity building in enhancing the effectiveness of community-based zakat institutions.

Adolescent depression is an important mental health concern associated with psychological conditions and excessive digital media use. The extreme imbalance of depression labels in behavioral datasets can reduce the ability of classification models to recognize minority cases. This study aims to develop a TabNet-based deep learning model for classifying adolescent depression labels using social media addiction, stress, anxiety, and related behavioral features. The study used a secondary dataset consisting of 1,200 adolescent samples. Data preprocessing included categorical feature encoding, stratified training and testing data splitting, feature standardization, and the application of the Synthetic Minority Oversampling Technique (SMOTE) to the training data. The TabNet Classifier was trained using Cross-Entropy Loss and the Adam optimizer with a step-decay learning rate and early stopping mechanism. The experimental results showed an accuracy of 99.15%, precision of 98.32%, recall of 100%, F1-score of 99.15%, and ROC AUC of 1.0000, with optimal performance achieved at epoch 53. These findings indicate that TabNet can effectively learn psychological and digital behavioral patterns for adolescent depression label classification. The proposed approach provides a potential computational framework for data-driven mental health risk classification, although further validation using diverse empirical datasets is required.

The legal culture of society is a fundamental element in the implementation of the Complete Systematic Land Registration Program (PTSL). The success of this program is not only determined by government policies but also by the awareness, compliance, and participation of the community in registering their land. The research method is normative legal research with a statutory and conceptual approach. This study uses primary, secondary, and tertiary legal sources. The research results indicate that legal culture plays an important role in the success of the implementation of the Complete Systematic Land Registration Program (PTSL) as an effort acceleration of land registration. The legal culture reflected in the extent to which the community is willing to voluntarily register their land and follow the established procedures. Efforts to improve legal culture can be carried out through legal socialization and counseling, participatory approaches, increased transparency of officials, cultural approaches, as well as the utilization of digitization of land services. Therefore, it is recommended that the government, especially the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency (ATR/BPN), together with local governments Intensifying the activities of socialization and legal counseling to the community continuously in an informative, persuasive, and educative manner as well as strengthening the role of field implementing officers by emphasizing the principles of transparency, accountability, and responsive public service. The government is also advised to optimize approaches based on local wisdom and to utilize digital technology in the land registration process to facilitate community access.

Maintenance neglect is a fundamental marital violation and a primary factor in high divorce rates. Currently, normative clashes exist between the classical fiqh approach in the Compilation of Islamic Law, such as the nusyuz concept, and the absolute penal regime in the Elimination of Domestic Violence Act. Furthermore, wives forced to file for divorce lawsuits often face post-divorce financial injustice. This normative research aims to analyze the integration of fiqh and Indonesian positive law to provide comprehensive legal protection for wives. Utilizing statutory and conceptual approaches based on Maqashid al-Shari'ah, the findings highlight the urgency for a gender-neutral reconstruction of nusyuz that includes the husband's nusyuz. Criminal proceedings for economic neglect under the Domestic Violence Act must also be synergized with a restorative justice approach. In the courts, protection can be optimized through the application of judges’ ex officio rights based on Supreme Court Regulation No. 3 of 2017 to secure post-divorce maintenance. The implication of this research demands national regulatory harmonization and the reformulation of court executory instruments to ensure the fulfillment of victims’ rights.

Automatic facial expression recognition is a significant challenge in human-computer interaction with broad relevance in mental health, security, and behavioral analysis. This study proposes the implementation of Deep Learning using a custom Convolutional Neural Network (CNN) architecture to classify seven basic emotion categories: angry, disgust, fear, happy, sad, surprise, and neutral. Key challenges such as lighting variations and visual feature ambiguity in the FER2013 dataset are addressed through image pre-processing techniques, data augmentation, and the use of Batch Normalization and Dropout layers to prevent overfitting. The research methodology involves a systematic architectural design with three main convolution blocks optimized for computational efficiency. Experimental results show that the proposed model achieved a validation accuracy of 68.2%. Performance analysis based on F1-Score reveals that the "Happy" emotion has the highest detection rate (0.85) due to contrasting facial geometric features, while the "Fear" emotion is the most difficult class to identify (0.41). This study concludes that the use of an optimized standalone CNN architecture provides competitive and efficient performance compared to heavier transfer learning models, making it feasible for implementation on devices with mid-range hardware specifications.

This study aims to determine the effect of green accounting, profitability, leverage, and company size on tax aggressiveness. The population in this study is energy sector companies listed on the Indonesia Stock Exchange for the financial reporting period 2020-2024. The sampling technique used in this study is purposive sampling, and a sample of 35 companies was obtained. The analysis technique used is multiple linear regression analysis using SPSS version 22.0. The results of this study indicate that green accounting has a positive and significant effect on tax aggressiveness, profitability has a positive and significant effect on tax aggressiveness, leverage does not have a significant effect on tax aggressiveness, and company size does not have a significant effect on tax aggressiveness. The results show that green accounting and profitability have a positive and significant influence on tax aggressiveness, while leverage and firm size do not significantly influence tax aggressiveness. These findings provide insight that companies with a concern for environmental impacts tend to implement more aggressive tax policies, and that more profitable companies have an incentive to optimize their tax management.

This study aims to analyze the prevalence of illegal parking attendants and their impact on public service delivery and the Regional Gross Domestic Product (GDP) in Sorong City. The method used is a mixed-method approach. The study employed quantitative methods, including a questionnaire survey and descriptive statistical analysis, as well as correlation analyses, and qualitative methods, including in-depth interviews and source triangulation. The results indicate that local government oversight, compliance with parking regulations, and the quality of public services are positively and significantly related to increases in local revenue (PAD). Qualitative findings revealed that illegal parking practices lead to revenue leakage, degraded service quality, and public order issues. Consequently, local governments need to strengthen oversight, digitize parking payments, and provide officers with training to increase transparency and optimize local revenue (PAD). The study's limitations lie in its small sample size and its focus on a single location. Future research is recommended to expand the sample, compare several regions, and employ a more comprehensive policy analysis. These results contribute to the development of informal-economy and social-order theory in the context of urban parking management. In practice, the research findings can serve as the basis for formulating more effective and sustainable parking management policies. Implementation of the recommendations is expected to improve the quality of public services and public trust in local governments effectively and sustainably in the future.

Community service is a manifestation of the implementation of the Tri Dharma of Higher Education, oriented toward providing direct benefits to society. In the field of social services, community service activities play an important role in supporting public information transparency, particularly in the dissemination of social assistance programs and social welfare services. This article discusses the implementation of information publication for social programs managed by the Information and Documentation Management Officer (PPID) of the Social Affairs Office of Banten Province as part of a community service activity.The implementation method employed a descriptive qualitative approach through field activities conducted within the Community Work Practice (KKP) program. Data were collected through observation, interviews, and document review. The results of the community service implementation indicate that the PPID of the Social Affairs Office of Banten Province has utilized various communication media, both digital and non-digital, to publish information on social programs, thereby facilitating public access to information. This community service activity has had a positive impact on increasing transparency, accountability, and public trust in the implementation of social programs. Nevertheless, efforts to optimize the management and dissemination of information still need to be enhanced in order to reach all segments of society more effectively.

This study analyzes and describes the multidimensional role of Catholic religious educators as a determining factor in innovating a conducive learning environment for academic achievement and the development of students' creativity. This study was conducted at SD Negeri 101856 Gunung Rintih, involving Catholic religious educators, homeroom teachers, students, and the principal as research subjects, using a qualitative approach. Data collection techniques included participant observation, in-depth interviews, and documentation collection. The findings of this study indicate that professional teachers who understand the essence of learning creativity have the strategic capacity to innovate a dynamic and inspiring learning environment through the implementation of their integrative roles as educators, teachers, mentors, creativity motivators, and counselors. The implementation of this role has been proven to foster a creative learning climate, as seen in increased active participation, courage to present ideas, frequency of questions, and willingness to take intellectual risks among students. The implication is that the integrative role of teachers is key to stimulating creativity and academic achievement. Therefore, to optimize and maintain these achievements, continuous professional development is needed to transform this positive dynamic into a culture of sustainable learning quality in the school environment.

This research focuses on the strategic role of the people's market as a driver of the regional economy and a source of Regional Original Income (PAD), by taking a case study of the arrangement of the people's market by the Ciamis Regency MSME Office. Using a qualitative approach, data was collected through observation, interviews, and documentation studies. The results of the study show that the Regional Government of Ciamis Regency implements five main strategies in structuring the people's market, including optimizing development and revitalization with ease of access, market development based on potential and local characteristics, cooperation with investors, facilitation and guaranteeing the ease of capital lending through banking, and market promotion using digital technology. This strategy has a significant impact on the achievement of PAD. The achievement of PAD from the people's market sector of Ciamis Regency was recorded to exceed the target in the period of 2015 to 2017, reaching 113.4%, 128.0%, and 121.9%, respectively, although it decreased in 2018 to 87.2%. To optimize regional levy revenue, these findings conclude the need to improve and improve the regional levy management system to support the performance of the apparatus, the implementation of routine activities such as coordination between agencies and socialization to business actors, as well as increasing the discipline, dedication, and honesty of fiscal officials in carrying out their main duties and functions proportionately.

This research aims to describe the implementation of the Pancasila Student Profile Strengthening Project (P5) in shaping student character at SD Negeri 160 Palembang. As a core component of the Independent Curriculum (Kurikulum Merdeka), P5 is designed to reinforce the fundamental values of Pancasila in students.This study employs a qualitative case study method. Data were collected through direct observation, in-depth interviews, and documentation involving the principal, vice-principal of curriculum, classroom teachers, students, and parents. The results indicate that P5 implementation is carried out through three systematic stages: planning (team formation and theme selection), execution (applying experiential learning that encourages collaboration), and assessment. The three primary values emphasized are faith and morality, respecting differences, and togetherness. Despite challenges such as time constraints, synchronization of materials across subjects, and the need for teacher training, the study concludes that P5 is an effective instrument for character education. To optimize results, it is recommended to enhance program monitoring and align the conceptual understanding of P5 among educators. Overall, SD Negeri 160 Palembang has demonstrated a serious commitment to integrating P5 as a means of positive character building.