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Sales and purchase agreements that occur electronically between sellers and buyers create online buying and selling. Internet and social media users in Indonesia, online E-Commerce businesses are increasingly growing. E-Commerce is business activities involving consumers, manufacturers, service providers and intermediaries using computer networks, namely the internet. E-Commerce users are also of various ages, because there are many conveniences when shopping online, just open the desired E-Commerce application, choose the items you buy and the goods arrive as desired within a few days. The increasing number of online buying and selling has indirectly influenced changes in legal regulations. The rules that apply in Indonesia are still unclear regarding electronic buying and selling. This is due to the fact that the conditions necessary for the validity of an electronic agreement have not been specifically regulated. The aim of this research is to determine the validity of electronic contract agreements in E-Commerce transactions in terms of civil law. In this research, normative research methods were used. This method involves processing data from legal regulations and applying rules or norms as the basis for research. Research results Electronic documents are binding and recognized as valid evidence to provide legal certainty regarding the operation of electronic systems and electronic transactions, especially for proof and related to legal actions carried out through electronic systems

Smart wearable technologies are becoming essential tools for real-time health monitoring, offering a new dimension of personalized medicine. Wearable devices equipped with biosensors, artificial intelligence, and Internet of Things (IoT) connectivity can continuously track vital signs such as heart rate, blood pressure, oxygen levels, and even detect early symptoms of diseases. This paper explores the latest advancements in wearable health technology, including flexible electronics, energy-efficient data processing, and integration with telemedicine platforms. Additionally, ethical concerns such as data privacy, cybersecurity risks, and user adoption challenges are discussed. The study provides insights into how smart wearables can be effectively utilized for preventive healthcare, chronic disease management, and real-time health diagnostics.

One of the stunting locations in East Tanjung Jabung Regency is located in Geragai Sub-district, Pandan Lagan Village. According to data from the Puskesmas in 2019, the incidence of stunting in Pandan Lagan Village was 35 toddlers, in 2020 it was 17 stunting children out of a total of 70 children in Pandan Lagan Village. The purpose of this study was to determine the relationship between maternal nutritional status, history of maternal conditions, and maternal knowledge about 1000 HPK with the incidence of stunting in Pandan Lagan Village. This type of research is quantitative research, using a cross-sectional approach. The number of samples to be studied with the Lemeshow Formula is 45 respondents. The dependent variable is stunting and the independent variables are maternal nutritional status (pre-pregnant maternal BMI and weight gain during pregnancy), history of maternal conditions (maternal age during pregnancy, birth spacing), and maternal knowledge about 1000 HPK. The research instrument used a questionnaire sheet, then the data was processed through data editing, data coding, data entry, data cleaning, and data processing, then analyzed univariate, bivariate with a chi-square test, and multivariate with multiple logistic regression test. Based on the results of the study, there is a relationship between pre-pregnancy maternal BMI with a risk of 4,464 times, weight gain with a risk of 3,75 times, maternal age during pregnancy with a risk of 3,0 times, and spacing of babies with a risk of 2,444 times with the incidence of stunting. There is no relationship between maternal knowledge about 1000 HPK and the incidence of stunting with a p-value = 0,114, and it is known that the pre-pregnancy mother's BMI variable is the variable that has the greatest influence on infants with stunting nutritional status (odds ratio = 15,943). For this reason, it is expected to be more intensive in educating couples of childbearing age, pre-pregnant mothers, or early on to adolescent girls to pay attention to factors that affect stunted children, especially to have an ideal BMI so that it will reduce the risk of having children with stunted nutritional status.    

The advancement of Autonomous Underwater Vehicles (AUVs) is transforming the way scientists conduct deep-sea exploration and environmental monitoring. AUVs equipped with sophisticated sonar, AI-driven navigation systems, and real-time data transmission capabilities can explore extreme marine environments where human intervention is impossible. This paper reviews state-of-the-art developments in AUV technology, including enhanced battery efficiency, swarm intelligence for coordinated underwater missions, and AI-based anomaly detection for marine biodiversity assessment. Additionally, the study highlights the role of AUVs in disaster response, such as oil spill detection and ocean pollution analysis. By addressing technical challenges such as communication latency, data processing in harsh environments, and energy efficiency, this research aims to contribute to the next generation of AUV applications.

Information systems in modern times now have a fairly important role in the progress of an organization, including in the business world. The obstacles that often arise in Small and Medium Enterprises (SME) namely on a transaction system that is still manual, with using paper to archive company data. Thus it will clearly make it difficult to control financial report data and transaction data. For this reason, it is important to earn for a certain system which able to help process transaction data and reports, which can also be useful for interested parties to overcome these obstacles. The required application system is an Accounting Information System. This research was conducted using quantitative analysis methods, namely by collecting accurate data. The aim of this research is none other than to analyze the effect of management information systems on decision making at Desi stores. The data collection method used by researchers is to create a questionnaire. The sample studied was 20 respondents using simple linear regression data analysis techniques. The influence of information systems in making decisions on selling prices at Desi Store is 67.4%. As the result of this research we can see that accounting information system for ‘Desi stores’ has played an effective and efficient role as a management tool in making pricing decisions, because most of the selling prices in 'Desi stores' use prices suggested by the official salesperson of these products. However, data processing and recording of company financial reports at 'Desi stores' still use a fairly simple method, namely with using paper to archive company data.

The role of Information Systems is really useful to make management determine decision easier, but not with replace it. To determine the final result of a decision is the task of the management company. If the management company made a wrong decision, it will cause a wrong policy that have been set or assigned by the company or the organisation. The application of accounting information systems has been develope . Information Systems is not only use for a big company. It also can be use for a small market.This research was conducted by using quantitative data analysis method. All data that have been obtained based on interview result and all the facts. The purpose of this research is to know about The role of Information Systems in making decision on determination pricing at ‘Toko Bu Nancy’The transaction system of ‘Toko Bu Nancy’ is still using paper to fill all data. Because ‘Toko Bu Nancy’ is small market. That’s why ‘Toko Bu Nancy’ need a system that can help processing all data and transaction.Based on this research, actually the accounting information system at ‘Toko Bu Nancy’ can be said quiet good. Because the price that been determinate are the same with another market. Even though ‘Toko Bu Nancy’ is still a small market, but the accounting information that been recorded is quiet detail so the information that needed in making decision determination pricing can be obtained quick and easily. It can be conclude that ‘Toko Bu Nancy’ has a great and effective accounting information.

 The current era of globalization demands that manual data processing is no longer relevant and accurate for companies. This is because errors that occur due to manual processing can no longer be neutralized. Where the information generated by these errors, becomes inaccurate anymore to be used as a basis for decision making. That is why currently the existence of SIA is becoming increasingly important for a company. Initially the existence of this information system was to collect, process, store, calculate, analyze, and disseminate information for specific purposes. However, currently SIA has a very important impact on the company, namely providing added value to its users because it will ultimately have an impact on improving the company's overall performance.

This research was conducted at SMK Widya Praja Ungaran. Every year the Widya Praja Ungaran Vocational School holds a New Student Registration (PPDB) to select prospective students. In the 2018/2019 academic year, 396 people registered and 298 people were accepted. The PPDB process starts from prospective students filling out the registration form and ends with the payment of re-registration funds for accepted students. The system used in the implementation of PPDB is still paper-based so that the performance of the PPDB committee is less effective. The purpose of this study is to design a computer-based new student registration system that is structured in a database to assist the PPDB committee in processing registration participant data, reduce paper purchase costs, minimize the risk of data loss, data corruption, recording and counting errors. Data collection was obtained through observation, interviews, questionnaires and literature study. This system is made using dynamic web with PHP (Hypertext Preprocessor) programming language and MySQL database. The design of this system uses UML (Unified Modeling Language). The development method used is the R&D (Research and Development) method. This study resulted in a cash-based new student registration administration system using a dynamic web to provide convenience for the committee in processing PPDB participant data from the registration process to new student re-registration transactions, as well as presenting reports quickly and accurately. Based on the research conducted, the results obtained from testing the validity of the new system score from internal and external validators. The internal validator with 20 statements obtained a feasibility percentage of 94%. An external validator with 20 statements obtained a feasibility percentage of 97%. From the results of these tests, it can be concluded that the administrative system for registering new students can be a solution to the problems found and can be implemented in the object of research.

Internet technology is currently developing rapidly, the need for internet in the community in the current era of the COVID-19 pandemic is increasing because studying and working can be done at home. By utilizing technology, processing customer bill payment data will be faster because of the ease of use. To support the implementation of this inseparable development of Information and Technology, a website-based internet bill payment system was created with the aim of making it easier for customers to make payments and check payment history and provide convenience for the field of collection in checking accounts receivable data so that they can be followed up in accordance with standard operating procedures. applicable. So that customers feel comfortable because they don't need to be constantly reminded regarding missed payments. The design of the internet service bill payment system is described by Data Flow Diagrams (DFD) and Entity Relationship Diagrams (ERD). The design of the system prototype uses the PHP programming language and the PostgreSQL database. From this study, it was found that the website-based internet bill payment system was running well. In appearance, the website is responsive to many browsers. Meanwhile, in terms of functionality, the system can perform the functions of each feature.

Sentiment analysis of comments from visitors to tourist attractions and the public on tourist attractions in Sukabumi Regency which is one of the areas with various categories of tourist objects and is a sector of economic income for the surrounding community or for related parties such as the government and managers, in sentiment analysis research This includes using the Nave Bayes classification algorithm to examine the sentiment of tourist visitors and the performance of the classification model used. The data used in this research was taken from the website from Tripadvisor and Google Maps using a crawling technique, which then processed the data by a pre-processing process and then applied a classification to the data and got a sentiment visualization by processing word frequency on tourist visitor sentiment data. The results of the accuracy of the model used were re-tested with the k-fold cross validation method and the results of sentiment visualization got the frequency of words that most often appear on negative sentiment labels are garbage, beaches, lacking, places, roads, parking, dirty, entering, caring, clean , expensive, pay, manage, good and water.

The Mranggen III Health Center is one of the government agencies in the technical implementing unit of the Demak District health office. Patient registration services and administrative payments at the Mranggen III Health Center are still conventional, causing long queues. In addition, the process of processing data to become information cannot be accessed directly by the leadership because there are no computerized and multi-user or client-server applications. Based on these problems, a Puskesmas administration information system design was made that could suit the needs. Making an information system using the programming language Microsoft Visual Basic 6.0 and SQL Server 2000 as a multiuser-based database. With the design of the development of an administrative information system for the Mranggen III Health Center, it is hoped that it will be able to handle the problems that exist in the Mranggen III Health Center, namely being able to speed up service to patients and by using a multiuser-based information system. Leaders and several staff can access it simultaneously and quickly.

The high population in Indonesia continues to increase, resulting in an increase in the number of existing workers. The current high number of workers exceeds the existing number of job opportunities. The supply of labor that is greater than the demand for labor will result in an increase in the number of unemployed. A large number of unemployed can result in various socio-economic problems in society such as crime and others. This research aims to find out the influence of Investment, Minimum Wage and Inflation on Unemployment in Indonesia. Using data for five years from 2019 to 2023. The data analysis technique used is secondary data processing using SPSS 25. 

Building security is a mandatory requirement that must be met by a building. Before being built, it is necessary to review academic studies and structural analysis in advance regarding the technical requirements of the building whether it meets the standards or not against existing regulations in Indonesia. Currently, the Brebes Regency Education, Youth and Sports Office has an outdoor tennis court that is not yet representative. So it is planned that the field will be upgraded to become a semi-indoor field, by adding a curved roof in the 2022 fiscal year. The purpose of this community service activity is to determine the safety of semi-indoor roof coverings from a structural point of view. The method of activities carried out to achieve the goal of Community Service (PPM) is the method of literature, field surveys, data processing and report preparation.

Technological developments at this time are very advanced in various ways, inviting everyone to find new discoveries, therefore an information processing work system that is fast, precise and accurate is expected to improve service to consumers to achieve goals. MA Miftahul Ulum Ngemplak administration includes payment of Education Development Contribution (SPP), extracurricular money (including: scouts, computers, volleyball and drum bands) and Intra-School Student Organization (OSIS) money up to the preparation of financial reports every day, every month to every years to be reported to interested parties, such as the school treasurer, principal and head of the foundation, and all these payments are still recorded manually. This system has a weakness, namely in terms of recording school administration payments it is less effective because it has to record in triplicate, namely on student payment cards, daily data payment report books, and monthly data payment report books, as well as the process of finding data and submitting student payment reports is not fast. With the existence of a system, it is hoped that later the design can assist in the transaction process for paying tuition fees, UTS, UAS and all expenses at MA Miftahul Ulum Ngemplak, besides being able to produce software applications that aim to increase productivity and support facilities in administrative activities, especially tuition payments. , UTS, UAS and expenditure transactions at MA Miftahul Ulum Ngemplak and the recording process becomes more effective because recording is only once during the school financial administration payment process and speeds up the process of searching for data and submitting school financial administration payment reports

This study examines the effect of tax planning, deferred tax expense, deferred tax assets and managerial ownership on earnings management. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020. The sample selection used the purposive sampling method and 138 samples were obtained. The results of the research show that the variables of tax planning, deferred tax expense, deferred tax assets and managerial ownership have an effect on earnings management. The data collection method is done quantitatively and the data processing technique uses multiple linear regression analysis. The data used is obtained from financial reports reported on the Indonesia Stock Exchange and can be downloaded through the idx.co.id website and analyzed using SPSS. The test results show that tax planning, deferred tax expense, deferred tax assets and managerial ownership have a positive effect on earnings management

Accounting information systems play an important role in recording a company's transactions. Because it can assist companies in working on their financial reports, so that the resulting data is well organized and can speed up the data processing process. CV. RR Wasilah Teknik is a company engaged in welding and lathe services. The main problem that occurs in this company is that it is still recording transactions manually and using Microsoft excel. This results in the system not running effectively and efficiently. So, it is necessary to make a computerized application. The research method is applied to the research phase such as data collection, system analysis, system design, system implementation, and system testing. The results of the study are cash management applications that help companies record incoming and outgoing cash transactions. This application helps the system running in the company to be more effective and efficient.

The purpose of this study was to determine the effect of corporate social responsibility, capital structure, enterprise risk management and firm size on firm value in various industrial sector companies listed on the Indonesia Stock Exchange. The research time period used is 5 years, namely the 2017-2021 period. The population of this study includes all companies listed on the Indonesia Stock Exchange for the period 2017-2021. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 12 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis using the eviews 10 data processing program. The results showed that corporate social responsibility, enterprise risk management and firm size had an effect on firm value, while capital structure had no effect on firm value.    

The purpose of this study is to determine the effect of managerial ownership, ios, and leverage on earnings quality in consumer goods industry companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 6 years, namely the 2016-2021 period.The population of this study includes all companies listed on the Indonesia Stock Exchange for the period 2016-2021. The sampling technique used was purposive sampling technique. Based on the predetermined criteria, 12 companies were obtained. The type of data used was secondary data obtained from the Indonesia Stock Exchange website.The analytical method used is panel data regression analysis using the eviews 9.0 data processing program. The results show that managerial ownership has a positive effect on earnings quality, while ios and leverage have no effect on earnings quality.    

Reaching souls in GPKdI Nek Kompong, Andeng Village in conjunction with reaching out to souls in GKSI Moria Empaong-Nala Congregation is very much needed by pastors who are serious and sincere in their ministry. The ministry of a pastor to reach the soul is a very important act today. The purpose of reaching out to souls is to save lost souls to live like Christ. In order for the pastor to be more enthusiastic in reaching lost souls, prayers and fasting are required to be carried out by the pastor, the church assembly, and all members of the Nek Kompong GPKdI, Andeng village and in the GKSI Moria Empaong-Nala Congregation. This study uses a qualitative methodology with a data processing approach of observation, interviews, and documentation. The results of the study showed that some members of the GPKdI Nek Kompong and GKSI Moria Empaong-Nala congregations already had an awareness of fellowship with God in places of worship and other spiritual fellowship carried out in the congregation. The conclusion is that pastors must be loyal in reaching out to souls in GPKdI Nek Kompong and GKSI Moria Empaong-Nala Congregation continuously and even ministry to reach souls must also be carried out by pastors/congregations in all interdenominational churches, both in Indonesia and elsewhere world.

MSMEs are the most important pillars in the Indonesian economy. The most famous copper craft center in Indonesia is Tumang Village, Cepogo, Boyolali, Central Java. It is called a craft center because of the local residents, some of whom are copper craftsmen. The problems that occur are the limited information technology and the ability to access technology and information from outside, as well as management that has not been implemented properly that can support the craftsman development program, both from the point of view of the professionalism of its human resources as well as in terms of product development, craft design equipment and management. In addition, sales systems and data processing are still carried out conventionally, resulting in limited marketing opportunities and transaction processing. The lack of literacy of SMEs towards information technology is the cause. Only about 25% of all business actors in Tumang have utilized technology for marketing and financial management. The implementation of this Community Service is intended to provide socialization and training as well as assistance to improve skills and knowledge for craftsmen to market their products on a global scale and provide electronic sales applications for craftsmen so that customers can get information quickly, and can make online shopping transactions. As well as a digital accounting information system that will increasingly provide convenience in creating accountable, transparent, and secure financial reports. This PKM activity was carried out by the Community Service Team (PKM) from the Management Economics Study Program at the Islamic University of Batik Surakarta through the 2021 Matching Fund grant. The PKM activity was aimed at brass and copper metal craftsmen in Tumang, Cepogo Boyolali. The methods used are socialization, training, and mentoring. The results of PKM activities are technological innovations in the form of a Marketplace Application called "Javacraft", which is a web application developed by the Islamic University of Surakarta Batik as an online sales medium or as a sales medium for MSMEs of local Indonesian handicrafts, especially copper or brass crafts in Tumang Boyolali, handicraft products and sales processing facilities. In addition, PKM activities also include socialization about digital marketing (e-commerce) and Accounting Information Systems (SIA), training and assistance in using the "Javacraft" Marketplace Application to support sales of brass and copper metal crafts in Tumang. Â