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This study aims to determine the effect of clarity of budget targets and reporting systems on performance accountability at the Regional Financial and Asset Management Agency (BPKAD) of Merangin Regency. This research uses quantitative methods and a causal associative approach, data collection techniques using questionnaires and the sample in this research was 47 employees at BPKAD Merangin Regency using purposive sampling techniques. Data analysis techniques are using descriptive statistics, data quality testing, classical assumption testing, multiple linear regression analysis and hypothesis testing. The results of this research partially show that the variables clarity of budget targets (X1) and reporting system (X2) have a significant effect on performance accountability (Y). Meanwhile, simultaneous testing shows a significant positive influence on performance accountability at BPKAD Merangin Regency.

Current economic developments have been encouragingcompany growth to enlarge and expand spacescope of business. Likewise, current information systems havemakes it easier for companies to deal with problems that may occur in the payroll process. Objective This research is to find out how the system is implemented payroll accounting at the Medan Haji General Hospital and for find out whether the payroll accounting system is implemented by Companies can help management in decision making towards salary. This type of research is a type of qualitative research with a descriptive approach that uses primary data such as results of interviews with the company and secondary parties such as structureorganization. Data collection techniques were carried out using techniques observation, interviews, and literature, data analysis methods used is a descriptive method. This research was conducted in Medan Haji General Hospital which is located on Jl. Hajj Hospital – Estate terrain and research time starts in January 2024 until the completion of this thesis. The results of this research show that the accounting system implemented by the Hajj General Hospital to handle payroll has been quite adequate in helping company management in making decisions regarding salaries, p This is good because the company employs employees from a wide range levels and in very large numbers and provide rewards for their services in the form of salaries, so the company must have effective accounting system.

Village Government is required to be transparent and informative regarding every realization of APBDes implementation. To provide information and ensure ease of obtaining information, a supporting information system is needed, namely an accounting information system. An accounting information system can be said to be effective depending on the ease of the system and the use of the system by its users. This research has a problem formulation, namely how is the accounting information system in the management and accountability of APBDes in the Cinta Makmur village government, is the accounting information system in the management and accountability of APBDes implemented? by the Cinta Makmur Village government has been running effectively, and what are the obstacles and efforts in the accounting information system in the management and accountability of the APBDes implemented by the Cinta Makmur village government. The approach method used is descriptive qualitative to produce descriptive data in the form of written or spoken words from people and observed behavior. Based on the results of this research, the accounting information system in the Cinta Makmur village government is less effective. So it is recommended to the Cinta Makmur Village Government to provide further training for village officials regarding the preparation of APBDes reports and the implementation of accounting information systems in order to increase the effectiveness of implementing the accounting information system in Cinta Makmur Village.

Collaborative filtering systems rely heavily on matrix factorization techniques, which often face scalability issues when handling large datasets. This paper presents an efficient parallel algorithm that leverages distributed computing to perform largescale matrix factorization. Experimental results show that our algorithm significantly reduces computation time while maintaining high accuracy. The approach has practical implications for recommendation systems, particularly in ecommerce and social media platforms.

The rapid development of science and technology can now be felt and influences human life. In the world of education, technology has a real positive impact on learning. Students can access more information and faster from various sources. Apart from that, there are many applications that teachers can use, such as PowerPoint, YouTube, or e-learning based systems as learning media. By utilizing technology, this research is descriptive research with a qualitative approach. This research contains a systematic explanation or presentation regarding the analysis of students' responses to the use of the Quizizz application as a learning alternative, there are 36 subjects from students at SMK Muhammdiyah 3 Pekanbaru. The aspects that you want to know are how learning activities are carried out using the Quizizz application, whether the Quizzizz application makes the learning atmosphere less boring, whether the application during learning using the usual method is a lot of dynamics felt by students. Of the 36 research respondents, some students said that learning went smoothly, but the majority of students said that learning was less effective, not conducive, boring, and that it was difficult to understand the material presented by the teacher. The problems experienced by these students occurred because of the guidance for students to always obey the rules and based on the results of the analysis found as study material, it can be concluded that the application of the Quizizz learning media is effective in improving the learning outcomes of elementary school students. Therefore, students need fun activities in learning, as well as building an active learning atmosphere so that they can understand the learning material better

The Covid-19 pandemic has disrupted healthcare systems worldwide, and one of the affected healthcare services is the immunization program. People are hesitant to undergo immunization due to the fear of contracting Covid-19 when visiting healthcare facilities. Midwives have duties and authority in providing healthcare services, including complete basic immunization. This study aims to determine the relationship between the knowledge and attitudes of midwives and the performance of complete basic immunization services. This is a quantitative study with a cross-sectional approach conducted offline at the Ciamis and Cijeungjing Community Health Centers. The study involved 47 midwife respondents. The results indicate that there is a significant relationship between midwives' attitudes (0.000) and the performance of complete basic immunization, but knowledge is not significantly related to the performance of complete basic immunization services.

Developing information systems for the public interest is a necessity for an organization. The success of an organization can be determined by seeing whether the planned objectives have been achieved, each plan needs to be implemented with efficient procedures. These government tasks are closely related to management information systems, because management information systems are applications that improve government performance and are expected to help decision making, information provision, and operational procedures. One of the efforts to create a reliable management information system is by implementing the Regional Goods Management Information System Application (SIMBADA). This study aims to analyze the minutes of handover still done manually and not systemized. This research uses qualitative research methods with a descriptive approach. The results of this study indicate that there are negative and positive impacts related to the use of the SIMBADA application as well as constraints in the application that there is no category of handover minutes, so that the input process is still done manually. Where it is not efficient, it can cause data errors that can affect the performance of related work.

The Department of Population and Civil Registration is an agency engaged in the field of public services. Nowadays, many people are aware of the importance of civil registration of Indonesian citizens. Currently there are still many people who feel dissatisfied with the performance provided by employees to the community. This is due to problematic employee performance, such as employee attitudes that are less than friendly, employee performance that does not satisfy the public, and employees not completing their work on time. The aim of this research at the Tangerang City Population and Registration Service is to determine and analyze the performance of employees at the Tangerang City Population and Civil Registration Service. The method used in this research is a descriptive method with a qualitative approach. The results of this study indicate that the performance of employees at the Department of Population and Civil Registration is not optimal. In terms of quality indicators, employee performance still needs to be improved due to the mismatch between job placement and their abilities and skills. On the quantity of work indicator, it can be said that it is quite good because the work plan every year can be carried out properly. In terms of punctuality indicators, it still cannot be said to be optimal, because there are still employees being late in coming to work and employees not being on time in completing work. On the effectiveness indicator, it is quite good, because the facilities and systems in the office are adequate. The independence indicator is quite good, because there has been progress in the employee's initiative in carrying out their duties. In terms of work commitment indicators, the research results show that the responsibilities of employees are good, but there is still a lack of employee discipline when coming to work.    

Nurses play a crucial role in healthcare systems but often face work stress due to heavy workloads, high responsibilities, and irregular schedules. Excessive work stress can impair sleep quality, affecting nurses' physical and mental health and patient care quality. Preliminary data at RS Medika Lestari showed that many nurses experienced moderate to severe work stress and poor sleep quality. This study aims to analyze the relationship between work stress levels and sleep quality among nurses at RS Medika Lestari in 2024. The research design used was descriptive-correlational with a cross-sectional approach. A total of 42 nurses were selected as samples through cluster random sampling. Work stress levels were measured using the DASS 42 questionnaire, and sleep quality was assessed using the PSQI. The analysis revealed a significant positive relationship between work stress levels and sleep quality (r = 0.594; p = 0.000). Most nurses experienced moderate work stress (40.5%) and poor sleep quality (69%). This study highlights the importance of stress management programs and improved working conditions to enhance nurses' sleep quality and overall well-being.

Education has experienced rapid development along with the growing technological advances. This can happen because of the learning methods and systems supported by digital technology. This development shows the strong influence of the digital era. In the learning process, especially Christian Religious Education, one must have the ability to choose the right approach and method according to the material and learning objectives. The method used in this research is a qualitative literature/descriptive study. The purpose of this research is to explore various methods and digital technologies that can be used in Christianity learning, as well as evaluating their impact on students' understanding, learning motivation, and active participation in Christianity materials. The results of this discussion explain the learning methods that Christian Religious Education can use in this increasingly sophisticated digital era. The implication is that there is better accessibility in learning. To achieve these implications, it is necessary to transform learning methods to help each student understand and face moral dilemmas that arise in the use of technology in line with Christian teachings on ethics and morality.

This research is intended to design a waste bank information system through an action research approach. The object in this study is a group of waste banks under the auspices of the Guwosari Training Center, Bantul Regency. The new system built will strengthen ease of use (easy to use). Two things are proposed in this study, namely improvements to the waste bank manual information system that is already running as an initial diagnosis and the transition from the manual recording system to digital recording through computer devices (applications) with centralized data in one database.

This research aims to investigate the critical role of an analysis stage in detecting spelling errors in news texts. Spelling errors in news text can hinder understanding and reduce the credibility of the information. The analysis stage in this research includes identifying spelling error patterns, selecting effective analysis methods, and developing a spelling error detection algorithm. Through this approach, this research aims to improve the quality of news texts by reducing the number of spelling errors that may occur. The research method involves analyzing news texts that have been identified as potential sources of spelling errors. It is hoped that the research results will provide valuable insights into the development of automatic systems to detect and correct spelling errors in news texts, thereby increasing the accuracy and credibility of information conveyed through this media

The problem in the capability of the village government is that the village fund allocation has not been used for the reporting and accountability process. This research uses theories from Leonard-Barton (1992:4-5). This research uses a qualitative approach with a descriptive type of approach. The data collection techniques used are observation, interviews and documentation. Research results (1) In the indicators of knowledge and skills capability, the Advanced village government already has knowledge and skills, by implementing several actions in the process of managing village fund allocation. (2) In the technical system capability, the village government has been able to manage the allocation of village funds, due to its management techniques that are consistent with regent regulations and also regulations related to the allocation of village funds. (3) In the capability of the managerial system, the village government continues to manage the allocation of village funds, starting from planning to accountability, which has been transparent to the community by providing billboards and information boards regarding management information. (4) On capability values and norms, the village government continues to apply the values and norms obtained from training and education in managing the allocation of village funds and in providing services to the community. The conclusion of the study is that the capability of the village government in managing the allocation of village funds has not run optimally because there are still obstacles that have not been implemented digital systems or information technology in the process. The village government is expected to immediately apply information technology or digital systems in the process of managing the allocation of village funds to make it more transparent, accountable and accountable.

Problem/Background (GAP): Building Construction Permit is a permit granted by the City/Regency Government to building owners to modify, build new, reduce and maintain buildings in accordance with administrative requirements and technical requirements. In its implementation, the aim of the IMB is to create an orderly layout and layout that is in accordance with the land use designation so that it will create harmony and balance between the environment and the building. To optimize public services to the community in the licensing sector which utilizes advances in information technology, the Boyolali Regency Investment and One-Stop Integrated Services Service has used a regionally managed online service system known as PTSP Online. This online service system was only implemented in 2020, where previously the Construction Building Permit (IMB) processing service was still carried out manually or offline. With this site, it is hoped that the quality of IMB licensing services can be improved more quickly and effectively. Objective: The purpose of this research is to determine and analyze the implementation of online-based Building Permit service policies and to determine the obstacles that occur in online-based Building Permit services. Method: The research design used in this research is qualitative research using descriptive methods and a deductive approach. Data collection techniques use interviews and documentation. Then the data collected was analyzed using data reduction techniques, data presentation and drawing conclusions. Results/Findings: The results of this research indicate that the implementation of the online building permit service policy in Boyolali Regency, Central Java Province has not been optimal because there are still obstacles in implementing the policy such as lack of socialization and information about online IMB regulations, the technology used is not optimal, lack of a technical team In the field, there are still brokers in online IMB processing. Conclusion: Based on the research conducted, the author suggests to DPMPTSP Boyolali Regency to carry out scheduled socialization so that the community is able to understand existing policies, increase supervision so that brokering practices are minimized, carry out repairs and maintenance of network systems, and recruit a team of technical employees.

The era of globalization that we are living in has brought major changes in various aspects of human life. In the midst of the era of globalization, new challenges and opportunities emerge. Society is becoming more open to different cultures and world views. The birth of artificial intelligence (AI) has become a historical milestone that defines the journey of human technology. However, the role of AI is not only limited to the business sector. In everyday life, we interact with virtual assistants, recommendation systems, and other AI technologies. Qualitative research is a research approach that aims to understand and explain social phenomena through in-depth analysis of non-numerical data. This research method is more inductive, where theory develops as data is collected and analyzed. The data collection process in qualitative research involves direct interaction with participants (interviews and FGDs), in-depth observation, or data analysis. Qualitative data analysis involves the process of coding, categorizing, and organizing patterns of findings. Using qualitative analysis software such as NVivo or Atlas.ti can make complex data management and analysis easier. The time period used in this research is 4 months, starting September 2023 – December 2023. The research results show that AI can have both positive and negative influences on Generation Z. Apart from that, AI is also able to have positive and negative impacts on Generation Z. This research even shows extraordinary and unexpected findings.

The increasing complexity and heterogeneity of data in Smart Information Systems pose significant challenges for effective decision-making. While data fusion techniques have been widely adopted to integrate multiple data sources, traditional fusion approaches often fail to consider contextual information, resulting in limited interpretability and reduced decision relevance. This study proposes a contextual data fusion approach that integrates heterogeneous data sources with contextual attributes, including temporal, spatial, and operational context, to enhance decision accuracy and robustness. The research employs a computational and experimental methodology involving data preprocessing, context encoding, multi-level data fusion, and performance evaluation. Experimental results demonstrate that the proposed approach outperforms single-source analysis and non-contextual data fusion in terms of accuracy, precision, recall, and F1-score, with only a marginal increase in computational cost. The findings confirm that incorporating context into the data fusion process significantly improves the quality and reliability of analytical outcomes. This study contributes to the development of intelligent and data-driven systems by highlighting the critical role of contextual awareness in supporting transparent and effective decision-making in Smart Information Systems.

The increasing complexity of modern software systems and the growing demand for real-time data processing have significantly contributed to higher energy consumption in computing infrastructures. This challenge is particularly evident in systems that rely on continuous monitoring, analytics, and adaptive decision-making. Addressing energy efficiency without compromising system performance has therefore become a critical concern in sustainable software engineering. This study proposes an energy-aware software approach that integrates real-time analytics with adaptive feedback mechanisms to optimize energy consumption while maintaining operational performance. The research adopts a design science oriented methodology, encompassing system design, implementation, and experimental evaluation. The proposed system architecture consists of real-time data acquisition, intelligent analytics, and an adaptive control layer based on the MAPE-K (Monitor, Analyze, Plan, Execute, Knowledge) feedback loop. Experimental evaluations were conducted under dynamic workload scenarios to compare the proposed adaptive system with a baseline non-adaptive system. Key performance indicators included energy consumption, response time, throughput, and adaptation latency. The results demonstrate that the proposed system achieves a substantial reduction in energy consumption while maintaining, and in some cases improving, system performance metrics. The adaptive feedback mechanism enables the system to respond effectively to workload fluctuations, reducing unnecessary energy usage during low-demand periods and ensuring stable performance during peak loads. These findings provide empirical evidence that real-time analytics and adaptive control can effectively support energy-efficient and sustainable software systems. This research contributes to the field of energy-aware software engineering by demonstrating that intelligent real-time adaptation is a viable strategy for achieving sustainability objectives in dynamic and performance-critical environments.

The rapid growth of Internet of Things (IoT) and edge computing technologies has introduced new security challenges due to the distributed, heterogeneous, and dynamic nature of these environments. Conventional static security mechanisms, such as rulebased authentication and fixed trust models, are often inadequate for addressing evolving threats and abnormal behaviors in largescale IoT systems. To overcome these limitations, this study proposes a machine learningbased trust evaluation framework for enhancing security in distributed IoT environments. The proposed approach dynamically assesses the trustworthiness of IoT nodes by analyzing behavioral and interactionbased features collected at the edge layer. Machine learning models are trained to classify nodes into trusted and malicious categories and continuously update trust values in response to changing network conditions. Based on the predicted trust levels, adaptive security decisions are enforced to allow or restrict node participation in data sharing and computation processes. A quantitative experimental evaluation is conducted using simulated distributed IoT scenarios that include both normal and malicious behaviors. The performance of the proposed framework is evaluated using standard metrics such as accuracy, precision, recall, F1score, and detection effectiveness, and is compared against conventional static trust and rulebased security mechanisms. The results demonstrate that the proposed machine learningbased trust evaluation approach achieves significantly higher detection accuracy and robustness while maintaining low computational overhead. Overall, the findings confirm that integrating machine learning into trust management provides an effective and scalable solution for securing distributed IoT systems under dynamic and adversarial conditions.

The rapid growth of cross-platform applications has significantly increased the volume and diversity of sensitive user data processed across heterogeneous and distributed environments. Personally identifiable information, device identifiers, behavioral data, and financial information are routinely collected to support personalization, analytics, and service optimization. While these practices enhance application functionality and user experience, they also introduce substantial privacy risks, including unauthorized data access, device fingerprint–based re-identification, cross-user data leakage, and large-scale data breaches. These risks are further amplified by distributed processing architectures and extensive third-party library integrations commonly used in modern cross-platform systems. This study aims to systematically analyze privacy issues in cross-platform applications by examining the types of sensitive data involved, identifying dominant privacy threats, and reviewing state-of-the-art privacy-preserving mitigation strategies. A systematic literature-based methodology was employed, focusing on recent Scopus-indexed journal articles, conference papers, and book chapters. The analysis synthesizes findings using thematic categorization and a conceptual research framework that maps sensitive data sources to privacy threats and corresponding mitigation mechanisms. The results indicate that privacy risks in cross-platform applications originate not only from external attacks but also from internal architectural weaknesses, such as flawed authorization logic and excessive data sharing across system components. Privacy-preserving techniques including differential privacy, federated learning, blockchain-based data governance, secure multi-party computation, and fine-grained access control mechanisms are shown to provide stronger privacy guarantees compared to conventional centralized approaches. However, these techniques also present trade-offs related to system complexity and performance. Overall, the study highlights the importance of adopting a multi-layered, privacy-by-design approach to ensure sustainable, trustworthy, and regulation-compliant cross-platform application development.

yayasan Galang Bersama Kami Foundation is an Islamic philanthropic humanitarian organization that is engaged in empowering poor people who use digital marketing as an online medium to attract potential donors to donate. The aim of this research is to find out how important the role of digital marketing is in attracting potential donors to donate to yayasan Galang Bersama Kami Foundation. This research approach uses a qualitative approach, which aims to interpret the data that has been collected, so as to obtain a general and comprehensive picture of the actual situation. Data collection techniques through interviews and observation. The data analysis technique uses interactive data analysis techniques. The results of this research are that digital marketing has the potential to attract potential donors to donate because it is very efficient in disseminating information about what is needed and to whom the donations are distributed. This research emphasizes the important role of the right digital platform to promote programs being run by foundations that are in need of potential donors. Using company digital marketing can increase trust and attract potential donors to donate to yayasan Galang Bersama Kami Foundation by using elements in digital marketing such as content marketing, social media, websites, digital advertising, CRM systems.