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Study This aiming For analyze influence access financing , system recording finance , and cash management towards sustainability of Micro , Small and Medium Enterprises (MSMEs) stalls meatballs in Regency Bojonegoro . Research sample consists of of 30 UMKM stall players selected meatballs​ by purposive sampling. Data were analyzed using validity , reliability and t-test tests . Research result show that system recording finance own influence significant to sustainability of UMKM stalls meatballs in Bojonegoro . Increasingly Good system recording applied finance , the more tall possibility business For persist . On the contrary , access financing No show influence significant to sustainability business . Findings This indicates that UMKM in Bojonegoro need more notice repair system recording finance they . This is can done through training , mentoring , or use technology information . In addition , research this also highlights importance internal factors such as quality products , marketing strategies , and capabilities management in determine sustainability business .

The purpose of this research was to determine the readiness and ability of teachers to face information and communication technology-based learning in the Industrial Revolution Era 4.0. The research method in this article is qualitative. The type is literature research, and the data analysis is descriptive analysis. Data obtained from library research. The data collection technique used by this researcher is a literature study. Data analysis techniques in this study use qualitative analysis techniques in a deductive way. Technology is developing exponentially, changing the way humans move, communicate, communicate and interact. Especially now that there is an era of the Industrial Revolution 4.0 known as the era of disruption. Education is one aspect affected by RI 4.0. Learning 4.0 requires a technological approach as a tool in the learning process. Teachers need to interconnect with subjects to gain relevant learning experiences. Teachers have only mastered basic applications commonly used daily, but are reluctant to learn to use new applications that can facilitate their work. Teachers in the digital era must have a mindset. In connection with that, teachers are required to be good at using technology in learning. The use of technology in learning is a necessity.

With the advancement of technology and computing capabilities of computers, various applications and algorithms that were previously not applicable to portable devices such as laptops and smartphones can now be applied. Artificial intelligence (AI) is one of the increasingly popular techniques that are now a part of everyday life. AI is an umbrella term that refers to the simulation of human intelligence by machines that use big data to perform various tasks. AI has benefited many aspects of human life, including education. However, AI also has significant negative effects. This study aims to study the influence of artificial intelligence on students' critical thinking skills. This study uses qualitative research and literature analysis. However, the study also identified several negative impacts, including reliance on technology, unassured information quality, social isolation, and ethical and privacy concerns. Therefore, a balanced and strategic approach is needed in integrating AI in education to ensure that its benefits can be maximized, while its negative impact is minimized.

The branch of economics called Islamic monetary policy discusses the nature, function, and impact of monetary policy in a country. Not only the supply and demand of money, this Islamic monetary emphasizes the principles of justice and brotherhood that pursue equality and create equitable distribution of wealth and income. The purpose of this research is to see how the transmission of Islamic monetary policy on the performance of MSMEs in Serang City. To stay competitive or even win the competition, an organization can evaluate its strategy in the face of an ever-changing market. Micro, Small and Medium Enterprises (MSMEs) are very flexible and resilient to the economy, but they have several limitations such as financial capabilities and human resources. To gain a competitive advantage, MSMEs must be able to determine the right strategy. This research uses a descriptive approach by using observation techniques and interviews with MSME actors in Serang City. Based on the results of the study, it shows that the sharia monetary policy applied to the performance of MSMEs in Serang City is very helpful for business actors by providing access to safe capital, effective money management training, and information technology-based marketing training.

This research investigates the implementation of the Management Information System (SIM) in administrative management at the Musthafawiyah Purba Baru Islamic Boarding School, Mandailing Natal Regency. This study found that Islamic boarding schools have adopted intranet, internet and extranet-based SIMs to speed up the administration process. However, this research also identified challenges such as limited information technology capabilities among users. Through descriptive qualitative research methods using interview, observation and documentation techniques, this research highlights the importance of MIS in supporting decision making, data processing and the effectiveness of educational management in Islamic boarding schools. This research recommends increasing human resource training and strengthening technological infrastructure to increase the effectiveness of SIM in supporting Islamic boarding school administration.

The development of technology and information is increasingly rapid. This of course requires the ability of students to face and anticipate it. One of the abilities that students must have is literacy. However, in fact, students in Indonesia still really need strengthening in the field of literacy. Various existing surveys show that these two capabilities have not experienced significant improvement. The same thing was also experienced by students at SMA Negeri 6 Purworejo. For this reason, a comprehensive and continuous effort is needed to improve this capability. Based on these situations and conditions, the Muhammadiyah University Purworejo Service Team built a collaboration with SMA Negeri 6 Purworejo to improve literacy skills for the school's residents. The theme raised was "Strengthening Literacy for Students, Teachers and Education Personnel at SMA Negeri 6 Purworejo". The activity begins with activity planning. Then, it continued with socialization activities and presentation of literacy strengthening strategies that could be carried out at the school. This activity was attended by approximately 300 students, 20 teachers and 12 education staff on October 25 2024 at the Outdoor High School 6 Purworejo. Strengthening strategies that must be implemented by SMA Negeri 6 Purworejo to strengthen literacy include: providing a literacy-friendly physical environment, getting used to reading 15 minutes before the first hour of learning begins, optimizing the role/function of the library, making visits to bookstores, optimizing corners. reading in every classroom, optimizing a school literacy team, and carrying out regular evaluations and follow-ups related to the literacy program that has been implemented.

The current research aims to measure the role of accounting information technology represented by (Perceived benefit, ease of use) in reducing tax evasion represented by (Fair distribution of tax burden, penalties and penalties, combating tax evasion, employees efficiency, economic conditions) among a sample of employees of tax departments in the Middle Euphrates region, the research has stood on an important problem, which was formulated under the question of the research (What is the role of accounting information technology in reducing tax evasion?),  In order to address the problem, two hypotheses were formulated, and the research relied on the descriptive analytical approach in measuring, describing and analyzing the research variables, and the research relied on the questionnaire tool in collecting the necessary data, As (150) questionnaires were distributed to the concerned tax department employees, and (137) questionnaires were retrieved, with (129) questionnaires valid for analysis and (8) damaged questionnaires. To analyze the results, the (SPSS&AMOS) package was used (V.28). The research summarized several findings, foremost of which was that accounting information technology has an impact in reducing tax evasion. Additionally, there is a high degree of use of accounting information technology in improving the capabilities of tax department employees in the Middle Euphrates region to reduce tax evasion. The research recommends the use of modern accounting information methods and techniques to combat tax evasion and ensure timely payment of taxes in the right place.

Documentaries have traditionally served as a means to effectively communicate complex concepts and information in a concise and more accessible manner. Documentary films have a dual purpose: to provide information about factual events and also function as a means to advertise products or brands. This outreach activity focuses on increasing the capacity and abilities of MSME actors in Bandung Village, Banjar District, Pandeglang Regency, Banten. The goal is to help them effectively use technology to create engaging documentaries that can increase sales and marketing efforts through online platforms. Furthermore, the capabilities and expertise of MSME actors in Bandung Village, Banjar District, Pandeglang Regency, Banten, cover the entire production process, including pre-production, production and post-production.

According to Articles 33 & 34 of the 1945 Constitution Law of the Republic of Indonesia, the state is tasked with protecting the entire Indonesia nation and promoting general welfare in realizing social justice for all Indonesia people. One of the government's strategies in realizing social welfare is to distribute social assistance (Law Number 11 of 2009). Based on the Regulation of the Minister of Finance (PMK) number 181 of 2012, social assistance (bansos) is assistance in the form of transfer of money, goods, or services by the central/regional government to the community to protect the community from the possibility of social losses, increase economic capabilities, and improve social welfare. This type of research is descriptive qualitative research. This research is to identify and analyze Public Service Development Strategies in Increasing Transparency of Aid Distribution in Wajo Regency. This study uses qualitative research methods in the research design. The results of interviews with Social Service employees and the community show that the public service development strategy in Wajo Regency focuses on the use of information technology, effective socialization, and an empathetic approach. Overall, the efforts made by the Social Service have brought positive changes in the distribution of social assistance in Wajo Regency, with an increase in public trust and satisfaction with the services provided.

This study examines the role of the Sukabumi District Police (Polres) in tackling online prostitution cases based on Law Number 21 of 2007 concerning the Eradication of Human Trafficking Crimes. Online prostitution has rapidly developed with the advancement of information and communication technology, where perpetrators use social media and messaging applications to offer sexual services anonymously. This study employs a qualitative method with a normative juridical approach, involving in-depth interviews with police officers, legal document analysis, and field observations. The results indicate that the Sukabumi District Police face various challenges, including limited human resources and technology, as well as difficulties in cooperating with internet service providers. Nevertheless, the Sukabumi District Police have implemented various strategies, such as enhancing digital forensics capabilities and public awareness campaigns, to address these issues. The study concludes that law enforcement against online prostitution requires collaborative efforts between law enforcement officers, internet service providers, and the community. The recommendations generated include increasing the capacity of police personnel in digital forensics and improving cross-agency cooperation for more effective law enforcement.

The Binjai Library has developed a technology-based information service system to improve service quality for the community. This study aims to audit the information service system of the Binjai Library using the COBIT 5 framework. Based on the analysis, it was found that the information system has not reached the expected target levels in all domains. The average maturity level calculation shows a score of 1.43 or 143%, which is classified as Fully Achieved. Key findings include the near alignment of human resources and IT capabilities with institutional needs, suboptimal innovation in services, and the need for improvement in HR management and communication. This study concludes that the Binjai Library needs to implement improvements and innovations to enhance the performance of the information system and service quality.  

The advancement of information technology in the era of society 5.0 has made it an inseparable thing, including in an organization. In reality, organizations in implementing information technology still experience many problems, such as lack of information technology governance measurement, low risk management, and vulnerabilities in system security. Therefore, making various organizations compete to provide optimal services so that it is necessary to conduct an information technology governance audit as evaluation material. Framework COBIT 5 is one of the frameworks that can be used to conduct an organizational information technology governance audit. The writing method used is literature review both from books and journals related to the COBIT 5 framework. The purpose of this writing is to provide an overview and show the advantages and disadvantages of the COBIT 5 framework. Based on the results of the analysis carried out, it is necessary to make improvements to information technology governance in each organization to achieve the desired capabilities. An information technology governance audit of the organization can provide evaluations and recommendations for improvement so that it can improve information services from the organization.

Physics Doctor Sensor technologies have improved the everyday life of human beings through their applications in almost all fields. Sensors are devices that detect changes in the source/environment and collect signals, and accordingly, the reaction is designed. There is a range of sources, including light, temperature, movements, and pressure etc., which may be used. A wide range of applications are utilized using innovative sensor technologies in lifestyle, healthcare, fitness, manufacturing, and daily life. In the medical field, the difficulty of taking medicine is eased by drug donors fitted with sensors. It reminds them to take medicine via a signal and supply the necessary medicine at the specified moment. In health care, older individuals, athletes, and risk patients benefit from modern sensor technology. The current industrial trends driving innovation include ultrasound, radar, and non-contact optoelectronic solutions and laser technology. The paper gives a brief overview of the numerous types of sensors that are utilized in everyday life. Various capabilities of sensors for day-to-day healthcare are discussed. Various features, associated nomenclature, and measures for sensors in day-to-day routine life are discussed diagrammatically and finally, the paper identifies and discusses twenty-two significant applications of sensors for daily life. Sensors also produce vital information and exchange data with other connected devices and administration systems when linked to a network. Thus, for the effective running of many companies, sensors are critical. Various types of sensors are used in our daily life, which is more accurate and makes quicker analysis.

The advancement of digital technology has brought about significant progress across various sectors, while simultaneously introducing new risks, particularly in the realm of cybersecurity. Cybersecurity has become a critical concern for companies, including energy giants like Pertamina. In the context of Indonesia, adherence to cybersecurity within Pertamina must align with relevant legal frameworks, such as the 1945 Constitution (UUD 1945). This research aims to explore optimal approaches to implementing cybersecurity within Pertamina, with a focus on the legal underpinnings of the 1945 Constitution. Key attention is directed towards Article 27, paragraph (3) of the Constitution, which guarantees universal access to education, including information security training for employees—a crucial element in thwarting cyber threats. Furthermore, Article 28, paragraph (1) of the 1945 Constitution, safeguarding freedom of association, can be interpreted to endorse collaboration between Pertamina and external entities, like cybersecurity institutions and regulatory bodies, to bolster cyber defense capabilities. Integration of cutting-edge security technology is paramount, aligning with the principles outlined in Article 33, paragraph (2) of the 1945 Constitution, emphasizing the preservation of natural resources. This extends to safeguarding Pertamina's data and digital infrastructure through measures like encryption technology, robust network security protocols, and effective intrusion detection systems. By heeding the legal foundations provided by the 1945 Constitution, the implementation of cybersecurity at Pertamina must be comprehensive, encompassing employee education, technological upgrades, and collaborative efforts with external stakeholders. Such measures aim to mitigate cyber risks, safeguard operational interests, and shield sensitive information from evolving threats in today's digital landscape. Additionally, Law Number 11 of 2008 plays a crucial role in governing information technology and electronic transactions in Indonesia. This legislation grants legal validity to electronic documents, signatures, and transactions, while also ensuring information security and user privacy. It imposes criminal penalties for illicit activities in the realm of information technology, fostering a secure environment for electronic transactions and upholding user rights in the digital age.

The development of digital technology has brought significant changes to the world of education, including Islamic Religious Education (PAI) learning. These changes are caused by the potential and capabilities of information and communication technology which enable humans to have relationships and fulfill their needs for unlimited information. This article reviews Islamic religious education strategies based on blended learning. Blended learning is an educational method that combines face-to-face learning with online learning. In this article, we will explain how Islamic religious education strategies can be implemented using blended learning. By combining various learning methods and resources, this approach aims to increase the effectiveness of Islamic learning.

The purpose of writing this paper is to discuss efforts towards achieving international standard State Civil Service (ASN) status. The quality and capabilities of ASN are very important to achieve national development goals, because ASN is an important component in carrying out government functions and providing public services. In the era of globalization and global competition, increasing ASN competency is a demand that cannot be ignored. This research explores the challenges and opportunities faced in creating international standard ASN. One of the things that will be discussed is the importance of training and education to improve ASN capabilities; use of ICT to improve public administration performance; and the importance of ethics and integrity in ASN work. In addition, this paper will present several case studies from countries that have succeeded in achieving high achievements in developing international standard ASN. By comparing the various strategies and approaches that have been implemented, this paper will present recommendations and guidelines for other countries wishing to improve the quality and credibility of their ASN. This research uses qualitative descriptive analysis with literature analysis and case studies. Relevant data is collected from reliable sources, including scientific journals, government reports, and current academic publications. The research results show that achieving international ASN status requires synergy between various parties, including government, academics and the private sector. Changes are needed in the ASN education and training system, with an emphasis on developing competencies that are relevant to global demands. Apart from that, ASN's competitiveness in facing the digital era will be strengthened by the intelligent and sustainable application of information and communication technology. However, the process towards international standard ASN must also be accompanied by the application of high ethics and integrity at all levels of government organizations. An attitude of integrity and professionalism will shape public trust in ASN and strengthen its position as an important pillar in the implementation of transparent and accountable government, such as in the implementation of e-government. This paper increases understanding of the strategies and actions that can be taken to achieve international standard ASN. It is hoped that improving the quality of ASN will increase government effectiveness and increase public satisfaction with good public services.

This article discusses the impact of digital technology on the transformation of internal audit and its implications for the treatment of financial reports. As technology advances, companies are adopting digital solutions to improve the efficiency and effectiveness of their internal audit processes. This transformation not only includes the use of new tools and technologies, but also changes the paradigm and methodology of internal audit work. Digital technology provides greater capabilities in collecting, analyzing and understanding data in real-time. Internal audit can leverage advanced analytics technology, artificial intelligence, and natural language processing to identify risks, detect anomalies, and provide deeper insights into a company's finances. With the adoption of digital technology, internal audit transformation can increase audit accuracy and thoroughness, reduce the risk of human error, and enable fraud identification more effectively. In addition, technology also facilitates the implementation of more proactive and adaptive risk-based audit practices, allowing internal audit to focus on the most critical areas and provide significant added value. However, this transformation also brings new challenges, including the need to develop new skills among auditors, manage information security risks, and ensure compliance with regulations related to data privacy and security. This article details effective implementation strategies, as well as providing views on how organizations can optimize the potential of digital technology to improve the quality of financial reporting treatment. Thus, this article aims to provide in-depth insight into the role of digital technology in the transformation of internal audit and its impact on the treatment of financial statements, identify the associated benefits and challenges, and provide guidance for companies wishing to adopt such technology effectively.