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Inventory management is a crucial aspect of business sustainability, particularly for Micro, Small, and Medium Enterprises (MSMEs) that often face limitations in data management and technological adoption. Selaras Muba Lestari is Incubation Center, which supports MSMEs in Musi Banyuasin Regency, encounters challenges in managing product inventory due to reliance on manual recording systems. This study aims to design and develop a web-based inventory application using the Laravel framework to improve the efficiency and accuracy of stock management. The research adopts the Software Development Life Cycle (SDLC) Waterfall model, which includes requirements analysis, system design, implementation, and testing. The results indicate that the developed system is capable of improving data accuracy, accelerating the recording process, and providing real-time inventory reports. Furthermore, this study reinforces previous findings that digitalizing inventory systems serves as a strategic solution to enhance the competitiveness of MSMEs.

The rapid evolution of digital technologies has fundamentally reshaped tax administration systems, particularly for Micro, Small, and Medium Enterprises (MSMEs), which constitute a critical driver of economic development yet continue to demonstrate suboptimal levels of tax compliance. This study aims to critically examine the role of Application Programming Interface (API)-based tax automation in enhancing MSME tax compliance through a systematic narrative literature review approach. Employing a qualitative design, this study synthesizes recent scholarly works published within the last five years to identify patterns, relationships, and emerging trends in digital taxation practices. The findings indicate that API-based automation significantly improves administrative efficiency, minimizes human error, and facilitates real-time data integration between taxpayer systems and tax authorities. Moreover, such integration enhances transparency and reduces compliance costs, thereby fostering voluntary compliance behavior among MSMEs. Nevertheless, the effectiveness of this technological intervention is contingent upon several structural and behavioral factors, including digital literacy, technological readiness, and the availability of reliable digital infrastructure. Persistent disparities in these areas may constrain the scalability and inclusiveness of API implementation. This study underscores that API-based tax automation represents a transformative policy instrument in modernizing tax administration systems, provided it is supported by coherent regulatory frameworks, capacity-building initiatives, and equitable infrastructure development. The findings contribute to the broader discourse on digital taxation by offering a conceptual foundation for developing adaptive and sustainable compliance strategies in the era of economic digitalization

This study aims to examine the gastronomy of the traditional culinary dish Ayam Napinadar as part of Batak cultural identity, covering aspects of history, ingredients, processing techniques, cultural values, and preservation challenges. The background of this research is based on the importance of maintaining the sustainability of traditional cuisine amid modernization and changes in consumption patterns. The method used is a qualitative approach through in-depth interviews with three informants, namely an MSME (Micro, Small, and Medium Eterprises) practitioner, a traditional leader, and a consumer. The results show that Ayam Napinadar has a unique characteristic in the use of andaliman and blood (gota) as its distinctive flavor. Traditionally, the cooking process involves grilling over firewood to produce a characteristic smoky aroma, although it has now shifted to more practical methods without altering the original recipe. From a cultural perspective, Ayam Napinadar holds symbolic meaning as an expression of prayers, blessings, and joy in various Batak traditional ceremonies. However, there are challenges in its preservation, such as the declining participation of younger generations in traditional activities and the increasing influence of modern foods. In conclusion, Ayam Napinadar functions not only as food but also as a medium for preserving cultural values and ethnic identity. This study provides benefits as a basis for developing gastronomic tourism and strategies for preserving traditional cuisine through education, collaboration, and the use of modern promotional media.

This study aims to analyze the service quality of the issuance of the Job Seeker Card (AK-1) at the Department of Manpower, Cooperatives, and Small and Medium Enterprises of Gorontalo City This study focuses on the five dimensions of service quality based on the SERVQUAL model Tangibles, Reliability, Responsiveness, Assurance, and Empathy The study is conducted based on the decline in the number of job seeker card service users year over year, indicating issues with service quality This study employs a qualitative, descriptive approach Data collection techniques include observation, interview, and documentation Data analysis uses the Miles and Huberman model, which consists of data reduction, data display, and conclusion drawing. The findings show that the service quality at the Department of Manpower. Cooperatives, and Small and Medium Enterprises of Gorontalo City is generally not yet optimal In terms of tangibles, service facilities still need improvement, particularly in the comfort of service rooms In terms of empathy officers have shown concern for the community, but it is not yet consistent across all service situations Responsiveness is considered fairly good, although delays in the service process still occur In terms of reliability, services are not yet fully consistent in providing accurate, precise results Meanwhile, in terms of assurance, officers provide polite and fairly convincing services, although their competence still needs Improvement The conclusion of this study indicates that the service quality of the issuance of the Job Seeker Card at the Department of Manpower Cooperatives, Small and Medium Enterprises of Gorontalo City Still requires improvement, particularly in enhancing facilities, human resource competence and service consistency to increase public satisfaction.

Learning media is a tool used to convey messages so that it can stimulate students' thoughts, feelings, attention, and willingness in the learning process. This study aims to determine the effectiveness of using KoKaMi media, a three-dimensional media combined with language games, in improving Arabic vocabulary mastery of eighth-grade female students of SMPIT An Nur Sragen. This study uses a quantitative approach with an experimental method and a pre-experimental design of one group pretest–posttest type. The study population consisted of 22 female students and all were sampled through a total sampling technique. Data collection was carried out through tests, interviews, observations, and documentation, while data analysis used descriptive statistics, prerequisite tests, and hypothesis testing with the help of SPSS. The results of the analysis showed that the data were not normally distributed so the Wilcoxon Signed Rank Test was used. The test results showed a significance value of 0.000 smaller than 0.05, which means H0 is rejected and Ha is accepted. These findings prove that KoKaMi media is effective in improving Arabic vocabulary mastery. Therefore, KoKaMi media can be used as an alternative innovative learning media that helps students understand vocabulary more actively, enjoyably, and meaningfully. The implications of this research indicate that the use of game-based media can increase learning motivation, class participation, and learning interactions, so teachers are advised to utilize similar creative media as an effective and student-centered language learning strategy in learning practices at school consistently and sustainably.

Learning media is a tool used to convey messages so that it can stimulate students' thoughts, feelings, attention, and willingness in the learning process. This study aims to determine the effectiveness of using KoKaMi media, a three-dimensional media combined with language games, in improving Arabic vocabulary mastery of eighth-grade female students of SMPIT An Nur Sragen. This study uses a quantitative approach with an experimental method and a pre-experimental design of one group pretest–posttest type. The study population consisted of 22 female students and all were sampled through a total sampling technique. Data collection was carried out through tests, interviews, observations, and documentation, while data analysis used descriptive statistics, prerequisite tests, and hypothesis testing with the help of SPSS. The results of the analysis showed that the data were not normally distributed so the Wilcoxon Signed Rank Test was used. The test results showed a significance value of 0.000 smaller than 0.05, which means H0 is rejected and Ha is accepted. These findings prove that KoKaMi media is effective in improving Arabic vocabulary mastery. Therefore, KoKaMi media can be used as an alternative innovative learning media that helps students understand vocabulary more actively, enjoyably, and meaningfully. The implications of this research indicate that the use of game-based media can increase learning motivation, class participation, and learning interactions, so teachers are advised to utilize similar creative media as an effective and student-centered language learning strategy in learning practices at school consistently and sustainably.

Correspondence administration is vital for supporting operational efficiency in schools. However, manual management often leads to issues such as data retrieval delays, recording errors, and the risk of lost archives. This research aims to design and develop a Web-Based Administration Data Monitoring Information System using QR Codes at UPTD SMAN 3 Majene. The study employs the Research and Development (R&D) method with the Waterfall model, encompassing requirements analysis, system design, implementation, testing, and maintenance.The system involves three primary users: Admin/Administrative Staff, Teachers, and the Principal. QR Codes are implemented as digital identities to facilitate easier archive tracking and retrieval. Results indicate that the system enhances effectiveness and efficiency in correspondence management, accelerates letter request services, and simplifies data monitoring for school management. This system is expected to provide a solution for achieving orderly administration at UPTD SMAN 3 Majene. Furthermore, QR Code integration ensures document validity and digital archive security, supporting a more modern, transparent, and sustainable school governance transformation.

The community service activity conducted in Dusun Wates, focusing on the empowerment of Ibu Siti’s UMKM (Small and Medium Enterprises) producing Banana and Gadung Chips, has shown significant results in improving entrepreneurial capacity and social transformation within Ibu Siti’s family. This research aims to explore the outcomes of the community service program, linking the findings to theories of entrepreneurship, community empowerment, and social change. The activities involved managerial assistance, product rebranding, and online marketing, which led to better management practices, an improved product identity, and increased market reach. The application of digital marketing proved effective in expanding market access for local products, contributing to the economic growth of the family. This study also highlights the importance of family-based entrepreneurship in achieving sustainable social and economic change. The results are aligned with the findings of previous studies, such as those by Wahyuni (2022) and Raharjo (2021), and suggest that the integration of technology and local leadership can significantly drive social transformation at the community level.

The high dependence of national food on imported commodities, especially wheat, creates vulnerabilities in the aspect of National Food Security. This study examines the position and role of Modified Cassava Flour (Mocaf) Micro, Small, and Medium Enterprises (MSMEs) in Padi Village as a pillar of local food diversification and its implications from the perspective of Constitutional Law (HTN) on the internal sector (community, MSMEs, and Village Government). Mocaf, as a gluten-free cassava derivative product, has the potential to be a substitute for wheat flour. The research method used is Empirical Normative Law with a conceptual and legislative approach, reinforced by primary data regarding the operational model of MSMEs in Padi Village. The results of the study indicate that Mocaf MSMEs at the village level act as strategic legal subjects in realizing Article 33 paragraph (3) of the 1945 Constitution (UUD 1945) and Law Number 18 of 2012 concerning Food. The implications of HTN are seen in the need for regulatory harmonization and strengthening village autonomy through budget policies and assistance that ensure the sustainability of production and marketing. The position of MSMEs demands stronger recognition of the internal role of villages in the national food governance structure.

Micro, Small, and Medium Enterprises (MSMEs) in Kemasantani Village have considerable potential in developing cassava-based products using MOCAF flour, particularly Antari chips. However, limited brand identity, unattractive packaging, and the underutilization of digital marketing have constrained product competitiveness and revenue growth. This community service program aimed to strengthen branding and optimize digital marketing strategies to support MSME revenue growth. A qualitative participatory approach was employed through surveys, interviews, observations, documentation, and direct assistance in brand identity development, packaging redesign, and social media management. The results indicate improvements in product image, packaging attractiveness, and market reach through digital platforms. The integrated application of branding and digital marketing successfully increased consumer engagement and led to an approximate 35% increase in MSME revenue within a three-month period. These findings suggest that strategic branding and digital marketing are effective approaches for enhancing competitiveness and ensuring the sustainability of locally based MSMEs in rural areas.

Disputes over unpaid insurance claims are a problem that frequently arises in insurance practice and can harm consumers both financially and psychologically, while also reducing public trust in the insurance industry. Such disputes are generally triggered by differing interpretations of policy provisions, alleged breaches of the good-faith principle, and administrative obstacles, which ultimately lead to civil conflicts between the insured and the insurer. To provide access to dispute resolution that is faster, fairer, and more affordable than litigation, the Financial Services Authority (Otoritas Jasa Keuangan/OJK) established the Alternative Dispute Resolution Institution for the Financial Services Sector (Lembaga Alternatif Penyelesaian Sengketa Sektor Jasa Keuangan/LAPS SJK) through OJK Regulation No. 61/POJK.07/2020. This study aims to analyze the mechanism for resolving disputes over unpaid insurance claims through LAPS SJK and to assess its effectiveness in providing legal protection and legal certainty for consumers. The research method employed is normative legal research using a statutory approach and a conceptual approach, through an examination of primary, secondary, and tertiary legal materials related to contracts, insurance, consumer protection, and alternative dispute resolution. The findings show that LAPS SJK has the authority to handle civil disputes in the financial services sector, including insurance disputes, provided that the parties have a written agreement and have first pursued internal dispute resolution (Internal Dispute Resolution/IDR). Dispute resolution at LAPS SJK is conducted through mediation and arbitration. Mediation is facilitated by a mediator to encourage the parties to reach a settlement agreement, which may be reinforced into a Deed of Settlement (Akta Perdamaian) that is final, binding, and enforceable. If mediation fails, arbitration offers a more determinative resolution through a final and binding award that can be enforced after being registered with the District Court. Overall, LAPS SJK is considered effective because its procedures are structured, time-bound, and provide a fee waiver for mediation in retail and small-claim cases up to IDR 750,000,000. However, its effectiveness remains conditional, as it depends on the existence of a written agreement between the parties, the obligation to undergo IDR, and good faith in the mediation process.

This study explored how a teacher’s writing habit functions as emotional expression within a demanding teaching routine. Specifically, it examined four aspects like writing as emotional release, writing as reflective practice, writing within a demanding teaching routine, and writing as an emotional coping strategy. A qualitative single-case study design was employed. The participant was one female teacher at SD Negeri 060 Pekkabata, Polewali Mandar, Sulawesi Barat, who had a very hectic schedule including full-time teaching, administrative duties, and private tutoring. Data were collected through semi-structured interviews conducted via Zoom and WhatsApp chat, as well as document analysis of the teacher’s syllabus, lesson plans, blog, Instagram posts, journal book, and mobile phone notes. Thematic analysis was used to analyze the data. The findings revealed that writing served as a powerful emotional release, helping the teacher process anxiety and accept difficult situations. Reflective writing occurred primarily during professional training periods and motivated her to improve classroom practice. Despite her demanding routine, the teacher maintained a writing habit by using multiple platforms, writing during natural breaks, and prioritizing short, happiness-focused notes. She considered writing equally effective as talking to others for emotional expression and strongly recommended writing to fellow teachers. The study concludes that a flexible writing habit focused on emotional release and small positive moments can be a sustainable, low-cost coping strategy for teachers facing overwhelming professional demands. These findings have implications for teacher well-being program and teacher education.

Advances in information technology have brought significant changes to how Micro, Small, and Medium Enterprises (MSMEs) conduct their business operations, particularly in the areas of marketing and sales. However, Stretto Pizza MSME still relies on manual processes for ordering and transaction recording, which results in limited marketing reach, suboptimal data management, and an increased risk of errors in recording. This study aims to develop a web-based e-commerce information system that can integrate sales processes and data management more effectively. System development was conducted using the Waterfall method, which includes the stages of requirements analysis, design, implementation, testing, and maintenance. The system was built using the PHP programming language with MySQL database support. System testing was performed using the Black-Box Testing method to ensure that every feature functions according to user needs. The research results show that the designed system is capable of supporting product ordering processes, customer data management, sales transactions, and report generation more efficiently. With this system, it is hoped that the Stretto Piza SME can improve its operations while expanding its marketing reach through the use of digital technology.

This study aims to test the influence of digital literacy and the use of accounting applications on the effectiveness of MSME information systems with user competence as a mediating variable. The research sample amounted to 100 MSME actors in Gresik City who were selected using purposive sampling techniques according to the research criteria. Data testing was carried out using a quantitative approach using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method through the SmartPLS application. The results of the study show that digital literacy and the use of accounting applications have a positive effect on the effectiveness of MSME information systems. Meanwhile, user competence does not have a significant effect and is unable to mediate the influence of digital literacy and the use of accounting applications on the effectiveness of information systems. This research is expected to provide benefits for MSME actors in increasing the use of digital technology and accounting applications, as well as become an academic reference for future research. The limitations of this study lie in the scope of the MSME scale, which has not considered external factors, and the research model that has not fully explained the role of user competence as a mediating variable.

The increasing demand for electrical energy and the limited availability of fossil fuels have driven the development of renewable energy sources, including marine current energy, which remains underutilized in coastal and remote maritime regions. This study presents the design and realization of a small-scale marine current power generation prototype using a horizontal axis propeller turbine with a NACA S814 blade profile and analyzes the effect of turbine rotational speed on electrical power output. The system converts marine current kinetic energy into mechanical energy through turbine rotation and subsequently into DC electrical energy using a generator, which is stabilized by a Buck–Boost Converter and Maximum Power Point Tracking (MPPT) for charging a 12 VDC battery. Real-time monitoring of electrical and mechanical parameters is implemented using an Internet of Things (IoT)–based system comprising an ESP32 microcontroller, a PZEM-017 sensor, and an RPM sensor. Experimental results demonstrate a positive correlation between water flow rate, turbine rotational speed, and generator output voltage. The system begins operating at a minimum flow rate of 35.2 L/s at 56 RPM, producing 0.2 V, while optimal performance is achieved at 45.3 L/s and 516 RPM, generating up to 13.3 V. These results indicate that the proposed prototype is a viable alternative renewable energy source for marine applications.

Sea Surface Temperature (SST) is an important parameter in oceanographic studies because it influences climate dynamics, ocean circulation, and marine ecosystems. Continuous monitoring of SST in open sea areas requires a reliable system capable of operating autonomously. This study develops a solar-powered ocean buoy designed to measure sea surface temperature while simultaneously evaluating the performance of a solar panel as the main energy source. The system uses a DS18B20 sensor to measure SST and an INA219 sensor to monitor the voltage, current, and power of the solar panel, while an ESP32 microcontroller functions as the central data processing unit. The results show that sea surface temperature tends to remain relatively stable with small daily variations, whereas the temperature and performance of the solar panel exhibit larger fluctuations due to direct exposure to solar radiation and changing weather conditions. Solar panel performance also shows significant variations in current and power depending on the intensity of sunlight. To analyze the influence of SST variations on solar panel performance, a statistical analysis using Analysis of Variance (ANOVA) was conducted. The ANOVA results, based on the calculated F-value and the significance value (p-value) at a confidence level of α = 0.05, indicate that SST variations have a significant effect on solar panel performance, demonstrating that the proposed solar-powered buoy system can operate autonomously and has potential for long-term SST monitoring in offshore areas.

This research aims to design and develop a prototype wave power plant that utilizes the vertical motion of a buoy as a source of mechanical energy, which is then converted into electrical energy using a recoil starter mechanism. The system is designed to be installed at the stern of a prototype ship. The vertical movement of the buoy caused by ocean waves is transmitted to the recoil starter through a drive rope, producing a stable one-way rotational motion. This rotation is further transmitted to a gearbox to increase rotational speed before driving a DC generator. The electrical energy generated is stored in a 12 VDC battery, supported by a buck–booster converter to stabilize the output voltage. This study employs an experimental engineering approach to evaluate system performance based on empirical test data. The main components of the system include a buoy as a wave energy collector, a recoil starter as the initial rotating mechanism, a DC generator as the electrical energy producer, a buck–booster converter as a voltage regulator, a 12 VDC battery as an energy storage unit, and a monitoring system based on an ESP32 microcontroller integrated with a PZEM-017 sensor. Experimental results show that the recoil starter operates effectively in driving the generator under both no- load and buoy-loaded conditions. Increases in generator rotational speed are directly proportional to increases in output voltage and current. The PZEM-017 sensor demonstrates a high level of measurement accuracy, approaching 100% when compared with a multimeter. Overall, the proposed wave power generation system functions reliably and shows potential for further development as a small-scale alternative renewable energy source.

Takaras River is a river basin that is vulnerable to pollution, particularly from the mercury usage in small-scale gold mining. This study aims to identify water quality based on mercury (Hg)and pH levels in the Takaras River. Samples were taken at two locations using a purposive sampling method. Results showed indications of mercury use on former gold mining land around the Takaras River altought the mercury content level was below 0.075 µg/L or 0.00075 mg/L in sample 1 and 2. Based on the test results, the acidity level (pH) in the two water samples from Takaras River is 3.86 and 3.84 in sample 1 and 2, compared to the maximum pH quality standard of 6-9 for Class II water, it is concluded that the scale of acidity in Takaras River is very low, indicating that the water quality in the Takaras River is highly acidic, abnormal, and shows signs of serious pollution. The implications of low pH levels in the Takaras River can cause damage to the Takaras River ecosystem, a decline in soil quality and fertility, and an increase in heavy metal toxicity in the environment surrounding the river.

This study examines the effectiveness of Assemblr Augmented Reality (AR) in improving English vocabulary mastery among deaf students in an inclusive classroom setting. The research was conducted at SD N 2 Bengkala using a quantitative pre-experimental design with a one-group pre-test and post-test approach. The participants were Grade 5 deaf students selected through purposive sampling. Data were collected using a researcher-developed vocabulary test consisting of 15 items, which was validated through expert judgment and demonstrated high reliability (Cronbach’s Alpha = 0.815). Descriptive statistical analysis revealed a substantial improvement in students’ vocabulary scores, with the mean increasing from 45.00 in the pre-test to 76.50 in the post-test. The minimum score improved from 40 to 73, and the maximum score increased from 50 to 80. Inferential analysis using the Wilcoxon Signed-Rank Test showed a significance value of 0.180, indicating no statistical significance due to the small sample size. However, the observed improvement indicates strong practical significance. The findings suggest that Assemblr AR enhances vocabulary learning by providing visual and interactive learning experiences that support deaf students’ cognitive processing. This study highlights the potential of AR technology as an effective instructional medium in inclusive education environments.  

This study focuses on examining the effect of using the cooperative learning model type Teams Games Tournament (TGT) assisted by Kahoot in optimizing students’ problem-solving skills. The research method applied was Classroom Action Research (CAR), conducted through several cycles with stages including planning, action implementation, observation, and reflection. The subjects of this study were students of class X.B at SMA Negeri 2 Singaraja. The results of the study indicate a significant improvement in students’ problem-solving abilities after the implementation of the TGT model assisted by Kahoot. In cycle II, the students’ average score reached 88.15, with a learning mastery level of 84.21%. Therefore, it can be concluded that the majority of students had met the minimum learning mastery indicators. In addition, the learning process became more active, interactive, and enjoyable, which increased student engagement in the classroom. In conclusion, the cooperative learning model Teams Games Tournament (TGT) assisted by the Kahoot application has a positive impact on improving students’ problem-solving abilities. Therefore, the use of game-based digital learning models and media is recommended to enhance the quality of both the learning process and learning outcomes.