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This study aims to examine the role of the Enterprise Resource Planning system in improving the quality of corporate financial reports. Accurate, relevant, and timely financial reports are the main key to effective decision making by management and stakeholders. However, many companies, especially in Indonesia, still face obstacles in preparing financial reports due to manual processes that are prone to errors, information delays, and lack of data integration. The Enterprise Resource Planning system as an integrated information technology solution is expected to be able to overcome these problems by automating business processes and providing data in real time. The research method used is a literature review that examines various sources of scientific literature related to the implementation of Enterprise Resource Planning and its impact on the quality of financial reports. The results of the study indicate that the implementation of Enterprise Resource Planning significantly improves the accuracy, efficiency, relevance, and timeliness of financial report preparation, while supporting data transparency and accountability. Constraints such as limited human resources, implementation costs, and resistance to change remain challenges that must be managed properly. This study concludes that Enterprise Resource Planning has a strategic role in improving the quality of financial reports and is an important investment for companies that want to increase their competitiveness and effectiveness of financial management in the digital era.

PT. PLN (Persero) UP3 Binjai faces challenges in handling electricity usage violations that increase every year. Lack of utilization of data violations that can be utilized to produce useful information in supporting strategic decision making by PLN, especially in the implementation of Electricity Usage Control (P2TL) activities. This study aims to identify customer violation patterns based on rayon, power, and type of violation with data mining methods using the K-Means Clustering algorithm. The results of the study show that the 3rd cluster represents the most violation-prone area, namely in the West Binjai Rayon, with a power of 450 VA and the most frequent type of P2 violation. The results of the study show that the K-Means algorithm with the Elbow method is able to systematically group data violations based on certain characteristics. The results of this study can provide recommendations to PLN UP3 Binjai to improve the effectiveness of monitoring and enforcement strategies through a more targeted approach.  

Waste management has become a critical issue in efforts to create a clean and sustainable environment, particularly in Klungkung Regency, which has seen a significant increase in waste generation following the COVID-19 pandemic. One of the local government’s initiatives to address this issue is the establishment of waste banks, including the Lestari Waste Bank in Besang Village. This study aims to analyze the influence of community participation, sustainable economic literacy, and environmental policy on the performance of the waste bank. The research was conducted in Besang Village, covering three sub-village areas: Besang Kawan, Besang Tengah, and Besang Kangin, with a total of 182 waste bank customers as respondents. A quantitative approach was employed using multiple linear regression analysis. The findings indicate that community participation significantly contributes to improving the effectiveness of the waste bank program. Furthermore, community understanding of sustainable economic principles influences individual mindsets and waste-sorting behavior. In addition, environmental policies implemented by the local government strengthen the institutional capacity of waste banks to manage waste systematically and sustainably. Therefore, the collaboration between community involvement, economic understanding, and policy support is key to the success of waste banks as a community-based waste management solution.

The implementation of the study to obtain and prove empirically related to the influence of tax knowledge, tax sanctions and taxpayer awareness on individual taxpayer compliance. The study with multiple linear regression with an approach, namely with a quantitative framework. The means of obtaining data is by distributing questionnaires. Based on the researcher's findings, empirical evidence shows that tax knowledge, tax sanctions, and taxpayer awareness have positive and significant effect on  individual taxpayer compliance at the East Denpasar Pratama Tax Service Office.

Inclusive village development is a strategic priority in realizing the Sustainable Development Goals (SDGs), with Village-Owned Enterprises ( BUMDes ) as the driving force of the local economy. However, the participation of vulnerable groups—such as people with disabilities , the elderly, women, and the poor—is still limited in BUMDes services . This study aims to evaluate the quality of BUMDes services in Daha Utara District through the SERVQUAL (Service Quality) approach which includes five dimensions: tangibles , reliability , responsiveness , assurance , and empathy . The research method used is descriptive qualitative with a phenomenological approach . Data were collected through semi-structured interviews with three categories of participants: BUMDes managers , vulnerable groups, and community leaders. The results of the study indicate that physical facilities ( tangibles ) are not inclusive, service reliability is disrupted by limited human resources, and the assurance dimension has not been supported by ongoing training. Meanwhile, the responsiveness and empathy dimensions are relatively good interpersonally , but are not yet structured institutionally. The main obstacles identified are the lack of budget, lack of training, and the absence of a formal complaint mechanism. On the other hand, moral support from village managers and figures is a supporting factor for service transformation. This study concludes that improving the quality of inclusive services requires a transformative and participatory approach , including adaptive digitalization and active involvement of vulnerable groups in planning. These findings are expected to be the basis for making fairer and more responsive village development policies.

Inclusive empowerment is a village development approach that emphasizes the active involvement of vulnerable groups—such as women, the elderly, people with disabilities , and the poor—in all stages of planning through to evaluation. This study aims to evaluate the implementation of the Village-Owned Enterprises ( BUMDes ) program in Daha Utara District, South Kalimantan, in ensuring participation and accessibility for these groups. Using a qualitative descriptive approach, data were collected through interviews with BUMDes managers and representatives of vulnerable groups. The evaluation was conducted based on William N. Dunn's six policy indicators: effectiveness, efficiency, adequacy, fairness, responsiveness , and accuracy. The results show that the BUMDes program has had a limited positive impact on increasing the income of vulnerable groups, but their involvement is still limited, both in terms of participation and physical access. The main challenges include the lack of disability- friendly infrastructure , minimal capacity training, and community resistance due to low program transparency. On the other hand, local cultural support such as mutual cooperation, involvement of traditional leaders, and partnerships with the village government are important supporting factors. This study recommends increasing human resource capacity, strengthening inclusive infrastructure, socialization based on local wisdom, and adaptive digitalization to expand access. With strategic intervention, BUMDes is expected to be able to transform into a driving force for fair, participatory and sustainable village development.

The problem of waste management in Indonesia is increasingly pressing, with more than 11.3 million tons of waste unmanaged each year. Semarang City, which produces 1,300 tons of waste per day, faces similar challenges with suboptimal waste collection rates. In response to this crisis, the Semarang City Government launched the “Clean Semarang” program with a zero waste approach by strengthening more than 150 community-based waste banks. This study uses a qualitative case study approach to analyze the implementation of the program, the role of waste banks, management challenges, and their contribution to SDGs 11.6 and 12.5. The results show that waste banks play a role in environmental education, reducing waste to landfills, economic empowerment, and cross-sector collaboration. However, unequal community participation, limited infrastructure, and policy barriers remain challenges. This program has proven to be relevant in encouraging sustainable waste management and can be a model for replication in other cities.

The existence of clean water is very important because clean water is a basic need for human life and the environment. The availability of abundant clean water is certainly an indicator of welfare, public health, and environmental sustainability. The Surakarta City Regional Drinking Water Company as a provider of clean water services to the community is carried out in accordance with applicable regulations in order to realize clean water services that are decent, equitable, and sustainable. This study aims to determine the role of the Surakarta City Regional Drinking Water Company in implementing the provision of clean water to meet the needs of the community. This research method uses an empirical legal research method. Based on the results of the study, it shows that the implementation of drinking water provision by the Surakarta City Regional Drinking Water Company is not entirely fair and equitable to the community. This is influenced by several obstacles faced, including unstable water quality, less than optimal water continuity, damage to water pumps, and leaks in the pipe network.

The complexity of the financial services sector necessitates effective dispute resolution mechanisms. This study analyzes the implementation of financial services dispute mediation by OJK DIY under OJK Regulation No. 1/LAPS-SJK/I/2021 and explores procedural constraints. An empirical juridical method with qualitative approach was employed through in-depth interviews with OJK DIY officials and consumers utilizing mediation services, supplemented by secondary data from official documents and related regulations analyzed descriptively. Findings reveal a low mediation success rate of 18.67% from 2,501 complaints in 2023 with an average resolution duration of 10 working days. Primary obstacles include digital gaps in service access, insufficient legal and financial literacy among the public, bargaining power disparities between consumers and financial institutions, and limited program socialization. The research recommends transforming OJK DIY's mediation system through enhanced digital access, strengthened consumer education, equalized bargaining positions, and intensified socialization. This study contributes to developing more efficient and equitable dispute resolution policies and provides strategic recommendations for improving consumer protection in Indonesia's financial services sector.

Article 19 paragraph (1) of Law Number 5 of 1960 concerning Basic Agrarian Principles "To ensure legal certainty by the government, land registration is carried out throughout the territory of the Republic of Indonesia according to the provisions regulated by government regulations". In fact, there are still many waqf lands that have not been registered with the National Land Agency (BPN), causing weak protection and legal certainty for waqf lands in Indonesia. This research uses normative juridical methods with regulatory and conceptual approaches. The results show that waqf land that is not registered with the national land agency has a weak position before the law, although religiously the waqf land that has been pledged is valid in sharia, but without official administration at the national land agency, the legal protection of waqf land is weak. The legal consequences of waqf land that is not registered with the national land office make the status of the waqf land still the previous property, because land registration is an administrative obligation that must be fulfilled to obtain legal certainty that is recognised in positive law by being registered with the National Land Agency. By not registering with the National Land Agency in accordance with the provisions of the law, the status of waqf land has not been registered as waqf asset land. It is recommended that the National Land Agency continue to socialise the importance of waqf land certificates and cooperate with the Indonesian Waqf Board and the Religious Affairs Office in its registration. It is also suggested that a regulation be made requiring nadhirs to report on waqf practices in the village every six months to record unregistered waqf land.

This study aims to compare the implementation of Income Tax (Article 21) before and after the COVID-19 pandemic. The research uses a descriptive qualitative approach through a literature review of tax regulations, official reports from the Directorate General of Taxes, and academic journals. The results show that prior to the pandemic, Article 21 Income Tax was applied normally with the tax borne by employees. During the pandemic, the government provided tax incentives through the Article 21 Income Tax Borne by the Government (DTP) policy as part of a fiscal stimulus package. After the pandemic, the incentive policy was discontinued and the implementation returned to the normal tax system. This study concludes that fiscal policy is adaptive to crisis conditions, and tax incentives have proven effective in maintaining public purchasing power and encouraging tax compliance.   Keywords: Income Tax, Article 21, COVID-19, Tax Incentives, Fiscal Policy.

Financing in the health sector plays an important role in ensuring the sustainability of hospital operations and the provision of quality health services. Structured and efficient financing planning contributes greatly to improving the health of the community. However, in practice, it is not uncommon to find problems due to weak financial planning, such as budget limitations that have an impact on the low quality of health services and waste due to inappropriate spending. To overcome these problems, strategic steps are needed, including through increasing funding, more accountable management and allocation of funds, and controlling service costs. Thus, the issue of health financing has a significant influence on the quality of public health and is an important part of the development of the national health system.

Leadership in Islam, highlighting its ethical and pragmatic foundations. Good governance in Islam is deeply rooted in the principles of al-amanah (trustworthiness) and al-'adalah (justice), which are not only administrative norms but also moral and spiritual obligations. Leadership in Islam is understood as a sacred mandate carried out by the caliph, imam, and ulil amri, each of which has spiritual, moral, and executive dimensions. Prophetic qualities in the form of shidq (honesty), amanah (trustworthiness), fathonah (intelligence/wisdom), and tabligh (accurate delivery/communication) are ethical foundations that are inseparable from effective leadership. The qualifications of a Muslim leader are very diverse, ranging from faith, noble morals, justice, knowledge, courage, and devotion in public service. The way of government of the Prophet Muhammad SAW was inclusive and tolerant. The period of the Khulafaur Rasyidin (Abu Bakar, Umar, Uthman, and Ali) shows how government administration developed, even though it was full of challenges. This history proves that the principles of good governance in Islam remain strong, even in difficult times.

This study aims to analyze the use of Online Integrated Banking Sharia System (OLIBSS) in improving the accuracy and efficiency of wadiah savings transaction processes at BPRS HIK Parahyangan. This study uses a qualitative approach with primary data collection methods through interviews and secondary data obtained from relevant internal documents. The results of the study indicate that the implementation of OLIBSS makes a significant contribution to improving the accuracy of recording wadiah savings transactions, minimizing human error, and accelerating operational processes that were previously carried out manually. In addition, this system also supports efficiency in reporting and internal supervision. Thus, the use of OLIBSS has proven effective in supporting a reliable accounting information system that is in accordance with sharia principles.

The rapid development of information and communication technology demands the education sector to strengthen digital literacy, particularly in mastering computer networks. Observations at SMK Taruna Bakti Baturraden revealed that 10th-grade students face difficulties in understanding basic network concepts such as topology, hardware, IP addresses, and the use of Cisco Packet Tracer. This study aims to measure the effectiveness of interactive teaching methods in improving students' understanding. The activities were carried out through stages including observation, module preparation, delivery of interactive materials, and evaluation. The learning process involved participatory presentations, discussions, and hands-on simulations. Evaluation was conducted using quizzes and student reflections. The results showed a significant increase in students' understanding of networking concepts and enthusiasm in learning network technologies. Furthermore, the activity enhanced students' digital literacy through a practical approach and the use of simulation applications. These findings indicate that interactive teaching methods are effective in improving computer network comprehension and can serve as a replicable digital literacy-based learning model in other vocational schools.

Voting at SMK Plus YSB Suryalaya has traditionally been carried out manually, resulting in a time-consuming process that is prone to errors. Therefore, to improve the efficiency and accuracy of the election process, an online voting system is needed. This research aims to develop a web-based E-Voting system with a Multi-Vote model, allowing voters to vote for multiple candidates across different election categories. This system is designed to simplify the election process at the school, with features such as candidate registration, voter registration, real-time voting, and automatic processing and tabulation of election results. The system was tested using Black Box Testing to ensure its functionality and security, and the results show that the system performs well and meets user requirements. With this system, it is expected that the election process at SMK Plus YSB Suryalaya can be carried out more efficiently, transparently, and with fewer errors.

In the era of globalization and rapid technological advances, the scope of operational management is increasingly expanding. In facing global competition, companies must be able to face challenges in their operational management. The purpose of this study is to determine the factors that influence organizational performance through operational efficiency and employee productivity. The population used is all employees at PT. XYZ with a total of 107 employees. The sampling technique used in this study is a saturated sample where all members are filled in as samples in the study as many as 107 employees. This study uses the SEM (structure Equation Modeling) method with the AMOS tool. The results of the study indicate that the Work Environment has a significant effect on operational efficiency. Employee productivity, and organizational performance. Human resource management has a significant effect on operational efficiency, employee productivity, and organizational performance. Information systems have a significant effect on operational efficiency, employee productivity, and organizational performance. Operational efficiency has a significant effect on organizational performance. And employee productivity has a significant effect on organizational performance.

The purpose of this research is to analyze and identify the influence of work capability, innovative work behavior, and internal work environment on employee performance at PTPN IV Regional II Kebun Limau Mungkur. This study involved 125 respondents, consisting of all employees of PTPN IV Regional II Kebun Limau Mungkur. The sample was determined using the Slovin formula, resulting in 95 participants in the survey. Data were collected through observation, documentation, interviews, and the distribution of questionnaires using a Likert scale. The methods used to analyze the data include classical assumption tests, validity and reliability tests. Data analysis was conducted using multiple linear regression through the SPSS program. The results of this study partially (t-test) prove that work capability has a positive and significant effect on employee performance at PTPN IV Regional II Kebun Limau Mungkur. Innovative work behavior has a positive and significant effect on employee performance at PTPN IV Regional II Kebun Limau Mungkur. The internal work environment also has a positive and significant effect on employee performance at PTPN IV Regional II Kebun Limau Mungkur. Additionally, work capability, innovative work behavior, and internal work environment simultaneously have a positive and significant effect on employee performance at PTPN IV Regional II Kebun Limau Mungkur, with an Fcount value (14.283) > Ftable (2.70), and a significance value of 0.000 < 0.05.

This study aims to analyze the influence of Organizational Citizenship Behavior (OCB) and Adversity Quotient on employee performance at CV. Mitra Pratiwi. OCB refers to employee voluntary behavior that goes beyond their formal duties, while Adversity Quotient describes an individual's ability to face challenges and work pressures. The research method used is quantitative with data collection techniques through questionnaires. The sample of this study consisted of 50 employees selected using purposive sampling techniques. The results of the study indicate that OCB and Adversity Quotient have a positive and significant influence on employee performance, both simultaneously and partially. This finding confirms that employees with high levels of OCB and good resilience in facing difficulties are more likely to have superior work performance. Therefore, companies need to improve a work culture that encourages positive voluntary behavior and builds employee mental resilience in facing work challenges.                              

The evolution of computer architecture has given rise to two main approaches: RISC (Reduced Instruction Set Computer) and CISC (Complex Instruction Set Computer). These architectures differ significantly in terms of instruction design, efficiency, and performance. This study aims to analyze the performance and efficiency of RISC and CISC in the context of computer architecture organization. The methodology includes a literature review, comparative analysis, and performance evaluation based on parameters such as processing speed, power consumption, and design complexity. The results indicate that RISC tends to be more efficient in terms of power consumption and execution speed for simple instructions, while CISC excels in handling complex instructions with fewer lines of code. The findings of this study can serve as a reference for the development of modern computer architectures that balance performance and efficiency.