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Digital transformation in the tax sector is a strategy of the Direktorat Jendral Pajak (DJP) to improve the quality of service and taxpayer compliance. One form of this transformation is the implementation of the Coretax system as an integrated tax administration system that replaces the DJP Online system. This system change poses adaptation challenges for taxpayers, particularly in reporting Annual Tax Returns, which has the potential to affect the accuracy of tax payments. This study aims to analyze the optimization of the transition of Annual Tax Return reporting through the Coretax system on the accuracy of individual taxpayer payments at the North Sidoarjo Tax Office (KPP Pratama). The research method used is descriptive qualitative with data collection techniques such as observation of the Annual Tax Return reporting assistance process, documentation, and interviews with three taxpayers. The results show that the Coretax system is able to improve the accuracy of tax filing through data integration and automatic validation, thereby encouraging the accuracy of the amount and timeliness of tax payments. However, technical system constraints and limitations in taxpayer digital literacy were still encountered during the transition period. Assistance from tax officers and tax volunteers proved to be instrumental in helping taxpayers adapt to the Coretax system. This study concludes that optimizing the transition of the Coretax system requires a combination of system improvements and strengthening taxpayer education to achieve sustainable accuracy of tax payments.

Abstract. The advancement of broadcasting technology has driven the demand for reliable and efficient automation systems, particularly in managing the transition from broadcast content to advertisement segments. In this context, the present study proposes the application of the Single Tone Trigger (STT) method as an automatic triggering mechanism to systematically regulate content switching. This method utilizes a single-frequency audio signal embedded within the primary broadcast, which can be detected by the receiving system. The detection of this signal initiates an automatic content transition without requiring intervention from playout operators. A key advantage of this approach lies in its ease of integration with conventional broadcasting systems and its ability to reduce manual involvement that has traditionally been essential in broadcast content management. Through a series of tests, the system demonstrated high signal detection accuracy, low latency, and optimal operational reliability. These findings indicate that the Single Tone Trigger method can significantly enhance workflow efficiency within the broadcasting industry. Overall, this approach presents substantial potential for broad implementation as an automation solution that is not only stable and cost-effective, but also adaptive to the operational demands of modern broadcasting.   Keywords: Automatic Transition, Broadcast Automation, Single Tone Trigger (STT).

In the era of rapid digitalization, the utilization of information technology in human resource management has become increasingly essential. This study examines the implementation of the Mekari Talenta digital attendance system in managing employee attendance administration at PT Hutama Marga Waskita. The objective of this research is to understand the extent of the system's application within the company, identify challenges encountered during its implementation, and explore the strategies employed to overcome these obstacles. Data were collected through interviews, observations, and documentation, involving both primary and secondary sources to gain a comprehensive understanding. The findings reveal that the transition from manual to digital attendance systems presents several challenges, including user negligence in recording attendance, an organizational culture that is not yet fully adaptive to digital systems, and the absence of automatic reminder features. Despite these challenges, the system offers significant benefits such as expediting attendance recap processes, integration with payroll, and providing flexible access to attendance through mobile devices. This research contributes to the existing literature on digital attendance management and provides recommendations for optimizing the use of digital attendance systems in modern workplaces.  

Manual collection of vehicle license plates is often inefficient and prone to errors, so an automatic identification system is needed. This research aims to implement and evaluate the performance of a license plate character detection system, focusing on the accuracy comparison between black and white base plates in Indonesia. The method used is Optical Character Recognition (OCR) with image preprocessing workflow including Grayscale, Gaussian Blur, and edge detection implemented in Google Colab. The system was tested using 100 primary data samples consisting of 50 black base plates and 50 white base plates. The findings showed that the system achieved a combined average accuracy of 84.36%. Specifically, it was found that the accuracy on the black base plate (85.40%) was slightly superior to that on the white base plate (83.32%). The implication of this study is that the change in license plate standards has a measurable technical impact on the ANPR system, where the findings can serve as a foundation for developers to calibrate the system to be reliable on both plate types during the transition period.

Fluent reading is the ability to understand symbols in the form of words by paying attention to several aspects, including the ability to recognize words, automatic reading skills, speed in transitioning from one word to another, the use of intonation and expression in oral reading, and accuracy in understanding the meaning of the words being read. Therefore, this study aims to analyze the fluent reading ability of second-grade students, focusing on the aspects of accuracy, speed, and fluency in reading, including pauses, intonation, and expression. This research adopts a case study method with a reading test technique designed to assess these three main components. The subjects of this study are five second-grade students from a primary school.

This research is motivated by the leadership of the wife of a pastor whose husband died in continuing the transition of service as pastor of the congregation. After the death of the husband who was the church pastor, the duties and responsibilities of church ministry were automatically assigned to the wife as the continuing pastor. After being approved as continuing pastor, the wife will play a very important role, her role will be the same as the previous pastor, carrying out congregational pastoral services such as pulpit service, embracing, guiding, nurturing, serving and leading as well as building relationships with congregation members and servants. The differences in leadership of wives whose husbands die will be directly visible when carrying out their duties and responsibilities as pastors of the congregation which will have an impact on the effectiveness of the ministry. Therefore this research takes the topic “duties and responsibilitities of a pastor’s wife whose husband dies on the effectiveness of services at the muliorejo gospel spreading church”. With the aim of the research to determine and analyze the transition of duties of a pastor's wife whose husband died on the effectiveness of service at the muliorejo gospel spreading church and to find out and analyze the responsibilities of a pastor's wife whose husband has died regarding the effectiveness of the ministry at the muliorejo gospel spreading church. This research was conducted using descriptive qualitative methods, the data obtained in this research used an interview approach and recorded conversations via cellphone recordings with 12 informants. The conclusion obtained from this research is that there was a change in duties experienced by the wife of a shepherd whose husband died, this change was due to a change in duties with a different position status. From previously only being a companion to her husband who was the pastor of the congregation, she has now become a continuing pastor because of her husband's death. With the task that the mother shepherd received as continuing shepherd at the muliorejo gospel spreading church making him a person who is full of love, has a high caring nature, is firm in leading and practicing a holy life so as to support the effectiveness of ministry in the church. The leadership responsibility of a pastor's wife whose husband has died directly contributes to the effectiveness of the ministry at the muliorejo gospel spreading church. The effectiveness of the service that occurs at the muliorejo gospel spreading church is carrying out physical construction of the church, experiencing an increase in the number of souls, increasing church activity programs and opening a new church branch which will be ratified on May 5, 2024.