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This research examines the implementation of tax planning for Value Added Tax (VAT) at the XYZ Accounting Firm (KJA) to enhance tax efficiency. In Indonesia, the self-assessment tax system requires taxpayers to calculate and report their own taxes, prompting businesses to seek strategies to minimize tax burdens and maximize profits. VAT, as a consumption-based tax, represents a significant source of government revenue. KJA XYZ supports its clients in VAT planning through measures such as utilizing automated Excel tools and providing education on tax regulations. Despite these efforts, challenges such as invoice data discrepancies have been identified. To address these issues, it is recommended that KJA XYZ further develop its automation systems and enhance communication with clients. The findings of this study indicate that effective VAT planning contributes positively to clients’ tax efficiency.

Training programs are very important for futsal coaches to achieve goals and maximize the team's potential. Through training programs, coaches can design effective training sessions to develop individual and team skills and develop appropriate playing strategies. The main problem faced is a lack of understanding of exercise programs and skills in creating effective exercise programs. This training involved 37 participants and used a structured method, including pretest, education, theoretical and practical training, mentoring, posttest and evaluation.  The aim of the activity is to increase participants' knowledge and skills in designing futsal training programs that are effective and suit the needs of athletes.  The training results showed a significant increase based on pretest and posttest data, the percentage of participants who understood the training program increased from 40.5% to 94.6%. Improving the quality of futsal coaching in Jayapura City is expected to improve athlete performance and advance the development of futsal sports in Jayapura City.

The Gas and Steam Power Plant (PLTGU) utilizes exhaust heat from gas turbines to produce steam, which is then used to drive steam turbines. One of the critical processes in this system is seawater desalination, which requires reliable measuring instruments to ensure the continuity and quality of the water supply. The Differential Pressure Flow Transmitter type Azbil JTD920S is used to measure fluid flow rates at four main points: Sea Water Flow (feed), Distillate Water Flow, Condensate Water Flow, and Sea Water to Ejector Condenser Flow. A decline in transmitter performance may occur due to environmental factors, corrosion, and high workload, making periodic preventive maintenance (PM) essential. This study aims to analyze the transmitter’s performance by comparing PM data with the manufacturer’s maximum specifications using literature studies, direct observation, and interviews. The calculation results show that the highest performance levels are found in the Distillate Water Flow (73.53%) and Sea Water to Ejector Condenser Flow (73.87%) lines, while the lowest is in the Condensate Water Flow (49.00%). These findings emphasize the importance of close monitoring of high-performance transmitters to prevent premature failure and maintain the efficiency of the desalination process.

This study aims to analyze the implementation of Metaverse technology as a medium for socializing religious moderation at the Palembang Religious Education and Training Center. Using a qualitative approach, this research explores how Metaverse can facilitate the dissemination of religious moderation values and its potential in improving the understanding of balanced, tolerant, and inclusive religious practices among participants. Data was collected through interviews, observations, and document analysis. The research findings show that Metaverse offers a dynamic and immersive platform to deliver training and discussions on religious moderation, allowing participants to interact more deeply with the material presented. However, challenges such as limited access to technology and understanding of the virtual environment were also found. This research highlights the need for further adaptation and support to maximize the effectiveness of this technology in building religious moderation.

Net profit is an important indicator in assessing a company's financial performance because it reflects the effectiveness of management in generating profits. Several factors that influence net profit include sales, cost of goods sold, operating expenses, and other income. This study aims to analyze the influence of these factors on net profit at PT. Pesona Minuman Indonesia during the 2021–2023 period. The independent variables include sales, cost of goods sold, operating expenses, and other income, while net profit serves as the dependent variable. A quantitative approach using multiple linear regression was applied to 36 quarterly data from the company. The results show that sales, cost of goods sold, and operating expenses have a positive and significant influence on net profit, while other income has a negative and significant influence. Simultaneously, all four variables have a significant influence on the company's net profit. This finding emphasizes the importance of good management of sales and operating costs as key factors in achieving optimal profitability. Therefore, the company needs to focus on increasing sales and controlling operating costs to maximize its net profit.

This research was conducted to evaluate the weld joint quality of V-groove and double V-groove configurations on ASTM A36 low carbon steel using the Self Shielded Flux-Cored Arc Welding (FCAW-SS) method. ASTM A36 was selected as the base material due to its favorable mechanical properties, excellent weldability, and wide application in construction and manufacturing. The welding process was carried out on steel plates with a thickness of 10 mm using E71T-1C wire, under controlled parameters of 140 A current, 24 V voltage, and 1G welding position. The weld quality was assessed through Dye Penetrant Testing (DPT), tensile testing, and bending testing. The Dye Penetrant Testing DPT results showed that the double V-groove joints exhibited fewer and smaller surface defects compared to the V-groove joints, indicating better weld homogeneity. Tensile testing demonstrated an average maximum strength of 277.645 MPa for the V-groove and 301.904 MPa for the double V-groove, reflecting an improvement of approximately 8.7% in the double V-groove. The bending tests revealed that the double V-groove joints were able to maintain structural integrity without significant cracks, while the V-groove joints tended to show defect indications under bending loads. Based on these findings, the double V-groove configuration is considered superior in terms of both strength and toughness, and therefore recommended for structural and manufacturing applications requiring high-quality joints in ASTM A36 low carbon steel.

Community Service (KKN) is one method to implement the Tri Dharma of Higher Education through community service activities. The Independent KKN Project from the University of Muhammadiyah North Sumatra in 2025 was implemented in Dolok Kahean Village, Tapian Dolok District, Simalungun Regency, with the theme "Innovation and Creativity as Keys to Entrepreneurial Success in the Digital Economy Era. " The purpose of this study is to improve the ability of Micro, Small, and Medium Enterprises (MSMEs) actors in maximizing product marketing using digital marketing, with an emphasis on the use of photo and video content for business branding. The implementation methods of this activity include observation, interviews, socialization, and training in photography practices, editing, and digital content strategies. The results of this activity show an increase in knowledge and skills of MSME actors in creating promotional content, building brand identities (such as logos and product packaging), and utilizing social media as a marketing tool. In addition, social activities such as mutual cooperation, economic education in schools, and the creation of educational signs about waste also contribute to increasing social awareness in the community. The success of this activity was facilitated by community cooperation and support from village officials, while the main challenges were geographical conditions and limited transportation. Overall, this KKN activity had a positive impact on the development of local MSMEs, increased digital literacy, and strengthened the relationship between students and the village community, demonstrating the role of higher education institutions in community empowerment.

The limitation of physical memory (RAM) is a primary constraint hindering optimal performance in modern operating systems, especially when running large applications or performing intensive multitasking, often resulting in crashes and high latency. This research aims to quantitatively analyze the effectiveness of Virtual Memory (VM) implementation as a solution to this RAM constraint on the Windows 10 operating system, focusing on VM’s impact on CPU performance, GPU performance, and multitasking response. The methodology employed is a controlled experiment using industry-standard benchmarks: Cinebench R20 (CPU), Unigine Heaven (GPU), and response time measurements in intensive multitasking scenarios. Experimental results demonstrate that VM activation improves CPU/GPU performance by up to 5% and accelerates multitasking response time by up to 15%, confirming VM's effectiveness in mitigating memory bottlenecks. Nevertheless, this study also identifies potential performance overhead stemming from excessive paging and swapping processes, which trigger the phenomenon of Thrashing. Therefore, the research recommends a dual optimization strategy to achieve maximum and stable performance: software optimization via the Least Recently Used (LRU) algorithm to suppress page faults, supported by hardware optimization including the use of an SSD for the swap file and increased RAM capacity.

This study aims to analyze and determine the optimal production capacity at Sekar Arum MSMEs to achieve maximum profit using the Linear Programming (LP) graphical approach. The research employed a quantitative method with a descriptive approach. The data used included primary data from interviews and observations, and secondary data from production and raw material records. The analysis was conducted by formulating a mathematical LP model consisting of an objective function and constraint functions based on the limited resources available to the enterprise. Data processing was carried out using POM-QM for Windows version 5 with the graphical method to identify the optimal solution point. The results indicate that the optimal production combination is 2 kilograms of red ginger and 3 kilograms of tamarind turmeric, yielding a maximum profit of Rp4,600,000 per production cycle. The implementation of Linear Programming proved effective in assisting MSME owners in making efficient production decisions, thereby enhancing profitability and the sustainable use of resources.

Oil spills in port waters are one of the serious threats to the marine environment and port operations. This study aims to simulate the level of preparedness of oil spill response equipment available at the Oil Base Jetty of PT Pertamina Port Panjang Lampung. Simulations were conducted based on three scenarios, namely a medium-scale spill at Jetty 1 (10,000 liters), a large spill at Jetty 2 (50,000 liters), and a combined maximum spill (60,000 liters). Evaluation was conducted on three main types of equipment: oil boom, skimmer, and dispersant, by considering their effectiveness and adequacy based on the Minister of Transportation Regulation No. PM 58 Year 2013 and guidelines from the International Maritime Organization (IMO). The simulation results show that the oil boom has high effectiveness in all scenarios, demonstrating maximum readiness in the initial containment of the spill. However, the effectiveness of skimmer and dispersant is still low, especially in large-scale scenarios, so they are not able to handle the spill volume optimally. From these results, it can be concluded that although the containment aspect is adequate, there is still a need for improvement in spill recovery facilities, both in terms of the number of units and equipment capacity. This research is expected to be a reference in planning the strengthening of the oil spill emergency response system in the port area.

Maintenance and repair work in a building or structure is not only in low places, but also in high places which require assistive devices. The assistive device in question is scaffolding. The design of this scaffolding begins with a literature study followed by data collection in the Mechanical Engineering Department of the Semarang State Polytechnic to obtain data on the need for height assistive devices which are used as a reference for making electric scaffolding. The purpose of this study is to design an electric scaffolding with a capacity of 300 kg and to perform the performance of the electric scaffolding made. After the design of the electric scaffolding, the dimensions of the equipment were obtained, namely 1000 mm x 1500 mm x 2000 mm and specifications that can lift goods with a maximum height of 5 m, a minimum height of 0.35 m, a maximum load of 300 kg and an AC 220 V electric hoist drive. Based on the results of the performance test, in this case the test data was taken from the weight of the load that the machine can lift based on the travel time when the machine moves up and down. The load weight of 300 kg with electric scaffolding was covered in 27.44 seconds when going up and 21.02 seconds when moving down.

The use of fish oil as a natural source of omega-3 fatty acids, particularly EPA and DHA, often encounters challenges such as oxidative instability, unpleasant fishy odor, and variations in composition. This research focused on producing omega-3–enriched milkfish (Chanos chanos) oil that meets quality standards for microencapsulation, applying the wet rendering method followed by alkali neutralization with NaOH. The process involved varying temperatures of 70, 80, 90, and 100 °C and heating times of 30, 40, and 60 minutes. The crude oil obtained was refined using different NaOH concentrations, then evaluated for oxidative parameters including peroxide value (PV), p-anisidine value (p-AV), total oxidation value (TOTOX), and acidity levels (acid value/free fatty acids, FFA), all compared with International Fish Oil Standards (IFOS). The maximum yield recorded was 0.29% at 100 °C for 60 minutes. The results showed that PV and p-AV values were still within acceptable IFOS limits (3.44 meq/kg and 11.75 meq/kg), and TOTOX values remained below 20, indicating good oxidative stability. However, prolonged heating led to increased acid values/FFA ranging from 2.43% to 2.68%, surpassing IFOS limits and reflecting hydrolytic degradation of the oil. These findings demonstrate the trade-off between achieving higher yields under higher temperature and longer heating versus maintaining oil quality. Therefore, optimal processing at a maximum of 100 °C and not exceeding 30 minutes, combined with alkali neutralization, is recommended to ensure the production of stable, high-quality milkfish oil suitable for encapsulation and incorporation into health-oriented functional foods.

This study aims to determine and analyze employee performance in improving services at the Population and Civil Registration Office of Gorontalo City. Viewed from the following aspects: (1) Performance Quality, (2) Punctuality, (3) Initiative, (4) Ability, and (5) Communication. This research method uses a Qualitative Approach with a Descriptive type. Data collection techniques used in this study are observation, interviews, and documentation. The results of the study indicate that employee performance is generally good, as seen from the existence of friendly, clear service, and the use of technology to support the administrative process. However, there are still several obstacles, especially related to limited service infrastructure and network disruptions that hinder the speed of service. From the aspect of performance quality, employees have attempted to provide services according to standards, although document errors are still found due to the lack of accuracy from the public in completing files. The timeliness of service is relatively optimal, supported by the implementation of a maximum service standard of 24 hours. From the initiative side, employees have been quite responsive to public complaints. Employees' ability to operate service applications is good. Meanwhile, the communication aspect has been running effectively through the delivery of information that is easy to understand, a persuasive attitude, and the use of supporting media such as pamphlets and banners.

Anemia is a global health problem that frequently affects adolescent girls, particularly in developing countries such as Indonesia. Adolescent girls are at a higher risk of anemia due to menstrual blood loss and inadequate nutritional intake. This study aims to describe the level of knowledge about anemia among female students in Islamic boarding schools in Tarakan City. The research employed a quantitative approach with a descriptive method. The sample consisted of 124 adolescent girls selected using a total sampling technique. Data were collected using a questionnaire adapted from the Guidelines for Assessing Nutrition-related Knowledge, Attitudes, and Practices (FAO) and De et al., comprising 11 statement items. The results showed that 39.5% of respondents had good knowledge, 34.7% had moderate knowledge, and 25.8% had poor knowledge, with a mean score of 70.24, standard deviation of 19.10, minimum score of 18.18, and maximum score of 100.00. The study concludes that most adolescent girls in Islamic boarding schools in Tarakan City have good knowledge about anemia, although continuous nutrition education remains necessary.

The rapid growth of online transportation services has significantly transformed urban mobility patterns, including in Abepura District, Jayapura City. This study is grounded in the concept of smart mobility, which emphasizes technological integration, efficiency, and accessibility within the smart city framework. The theoretical foundation draws on consumer preference theory and the Customer Satisfaction Index (CSI) model. A quantitative approach was applied through questionnaires distributed to 100 respondents, supported by secondary data on digital infrastructure and local transport regulations. The analytical methods included conjoint analysis to identify user preferences, CSI analysis to assess smart mobility readiness, and spatial analysis to map infrastructure support. The findings indicate that fare and safety are the most influential attributes shaping user preferences, followed by application usability, transport mode, and travel time. Maxim emerged as the most widely used application, followed by Grab and Gojek. The CSI score reached 77.60%, categorized as “highly ready,” though gaps remain in intermodal integration and waiting time efficiency. Spatial analysis confirmed that the coverage of 16 BTS towers in Abepura adequately supports online transportation operations. In conclusion, online transportation services in Abepura District demonstrate strong readiness to support the implementation of smart mobility, yet further improvements are needed in modal integration and operational efficiency to ensure sustainable and inclusive urban mobility.

An exhaust pipe is a tubular device used to channel combustion gases from a vehicle’s engine into the environment. In addition to this primary function, the exhaust also serves to reduce the noise level produced by engine combustion. The component of the exhaust system that significantly affects torque, brake mean effective pressure (BMEP), and noise level is the silencer. This study aims to compare the torque, BMEP, and noise levels produced by variations in the length and construction dimensions of elliptical filter designs in the silencer. The silencers used in this research have lengths of 280 mm, 300 mm, and 260 mm, with short ellipse filter diameters of 25 mm and long ellipse filter diameters of 30 mm, 40 mm, and 50 mm. The research employs an experimental quantitative method, and the data were analyzed using one-way Analysis of Variance (ANOVA). The experiment was conducted in a Mechanical Engineering workshop using a Yamaha R15 V3 155cc injection motorcycle (2021), a Super Dyno 50L dyno test, and a sound level meter, from February to April 2024. The engine speeds tested were 1500, 2500, 3500, 4500, 5500, and 6500 rpm. The results show that the variation of ellipse dimensions 25 mm × 50 mm × 260 mm produced a maximum torque of 12.77 N·m at 4500 rpm, a maximum BMEP of 1021 kPa at 4500 rpm, and a noise level of 80.3 dB. The variation 25 mm × 40 mm × 300 mm produced a maximum torque of 12.88 N·m, a BMEP of 1042 kPa, and a noise level of 75.60 dB, while the variation 25 mm × 30 mm × 280 mm produced a maximum torque of 12.67 N·m, a BMEP of 1013 kPa, and a noise level of 75.63 dB.

This study explores the use of Leech's politeness maxims and the cost-benefit principle in LinkedIn comments about job postings, aiming to understand how job seekers maintain politeness when pursuing job opportunities in a professional digital environment. The research objects used were comments in 5 job postings. Using a descriptive qualitative approach, the comments on the LinkedIn platform were analysis and classified based on the 6 maxims proposed by Leech: Tact Maxim, Generosity maxim, Approbation Maxim, Modesty Maxim, Agreement Maxim and Sympathy Maxim. The findings showed that out of a total of 31 data found, the Tact Maxim (32%) was the most common, followed by Approbation Maxim (16%), Generosity maxim (13%), Modesty Maxim (13%), Agreement Maxim (3,2%) and Sympathy Maxim (3,2%). Further cost-benefit analysis revealed that most of the comments showed a lack of politeness, focusing only on personal benefits without providing benefits to the interlocutor.

The Sustainable Food Yard Program (P2L) has great potential in improving food security and women's empowerment, but there are still gaps related to the effectiveness of the program in areas with certain geographical and social characteristics such as Kalolok Village, therefore this study is expected to provide theoretical contributions in the development of community-based empowerment models as well as practical contributions for village governments and stakeholders in designing sustainable empowerment strategies. This study uses the SWOT Analysis Method (Strengths, Weaknesses, Opportunities, Threats Analysis). SWOT is used to evaluate the strengths, weaknesses, opportunities and threats of the empowerment strategy applied to the Women Farmers Group (KWT) in the Context of the P2L Program in Batupapan Village. The results of the study using SWOT analysis The results of the IFAS analysis (2.67) and EFAS (2.57) indicate that the position of KWT Kalolok is in Quadrant I (Aggressive Strategy). This means that the group possesses significant internal strength and is supported by significant external opportunities. Therefore, development strategies need to focus on cultivation expansion, commodity diversification, technological innovation, marketing strengthening, and institutional development and internal capital. Therefore, developing cultivation innovations such as vertical farming/hydroponics is necessary to maximize limited land and providing intensive mentoring to assist in marketing produce through villages, village-owned enterprises (BUMDes), and local MSME networks.  

This study aims to design a blanking die used for mass-producing mobile phone holders while prioritizing efficiency and dimensional accuracy. The die set developed includes key components such as the punch, die, stripper, guide post, and fastening bolts. The product produced has dimensions of 138 × 63 × 2 mm and uses ST 37 steel as the raw material. Based on calculations, the required blanking force is 129,000 kN, which is considered safe for the production process. The design also accounts for an optimal clearance of 0.083 mm and a die thickness of 35 mm to effectively withstand the working load. Simulations using stress analysis methods reveal that the von Mises stress distribution on both the punch and die remains below the elastic limit of SKD11 material. The maximum stress on the punch is recorded at 2.437 × 10⁵ N/m², while on the die it reaches 5.153 × 10⁵ N/m², both well below the yield strength of SKD11, which is 2.918 × 10⁸ N/m², indicating that these components operate safely without the risk of plastic deformation. To strengthen the construction, the stripper is designed with a thickness of 12 mm, and the addition of four SCM435 bolts is recommended to improve system stability. This die design is verified through manual calculations and Finite Element Analysis (FEA) to ensure its reliability. Overall, the findings of this study demonstrate that the designed blanking die can support mass production with high precision, optimal structural strength, and long-term durability.

This study is based on the urgency of examining the inheritance rights of adopted children after their adoptive parents separate, examined from the perspective of Islamic law and positive regulations applicable in Indonesia. The main objective of this study is to analyze the legal status of adopted children and their inheritance rights after the adoptive parents' divorce based on both legal frameworks. The methodology used is a literature study by gathering information from various relevant references and regulations. The findings of this study indicate that under Islamic law, adopted children are not automatically entitled to inheritance, but can receive a gift, will, or mandatory will with a maximum limit of one-third of the adoptive parents' assets. Meanwhile, under Indonesian positive law, the inheritance rights of adopted children depend on the court's decision during the adoption process, and even though the adoptive parents have divorced, the inheritance rights remain recorded in accordance with the existing court decision. These findings reflect the need for legal certainty to protect the rights of adopted children and emphasize the importance of clear regulations to avoid inheritance conflicts after divorce. This study is expected to serve as a reference for policymakers and legal practitioners in addressing issues related to the inheritance rights of adopted children.