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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

MSMEs Traditional culinary MSMEs play a vital role in the Indonesian economy through job creation, income equality, and preservation of local culture. However, limited capital, raw materials, and labor, as well as unsystematic production planning, mean that MSME production decisions are still intuitive, leading to inefficiencies and suboptimal profits. A case study of MSME Sostang Tijang Bruno, a Sundanese cireng producer, shows that cireng production is still based on experience without clear calculations, resulting in a mismatch between production and demand and waste of raw materials. This study aims to optimize cireng production volume using the Graphical Linier Programming method to maximize profits by considering constraints on raw materials, working time, and market capacity. Data were obtained through observation, interviews, and documentation. The decision variables were the production volume of original chicken-filled cireng and spicy chicken-filled cireng. The analysis results showed an optimal production combination of 2.93 kg of original chicken-filled cireng and 0.53 kg of spicy chicken-filled cireng with a maximum profit of Rp499,000 per day. This method is expected to help MSMEs make more efficient and rational production decisions

This study applies the Mean Variance model, which aims to form an optimal portfolio composition in the health, property, and cyclical consumer sectors and combine the three sectors into one portfolio, then visualize its efficient frontier. This study analyzes the return profiles and compares the risks of each portfolio using alternative risk measures such as the Coefficient of Variation (CV), Value at Risk (VaR), and Conditional Value at Risk (CVaR). Daily closing price data for the three sectors listed on the Indonesia Stock Exchange (IDX) from March 2, 2020, to March 3, 2025, were used in this study. Stock selection was conducted using purposive sampling, followed by selecting seven stocks for optimization based on the lowest Coefficient of Variation (CV) value. Portfolio optimization analysis was conducted using the Python programming language with Visual Studio Code software. The findings of this study indicate that the combined portfolio incorporating the three sectors is the most efficient, with an expected return of 0.104%, standard deviation of 0.007, and alternative risk measures such as Coefficient of Variation (CV) 6.9328, Value at Risk (VaR) of -0.99%, and Conditional Value at Risk (CVaR) of -1.44%, which are lower than those of single-sector portfolios. Visualization of the efficient frontier curve confirms that the combined portfolio offers better results in terms of risk and return. The results of this study indicate that cross-sector diversification can significantly reduce risk and prevent significant losses.

Hijaiyah letters have varying shapes, and some of them are very similar, often causing errors in the manual character recognition process. This study aims to classify Hijaiyah letters based on digital images using the Convolutional Neural Network (CNN) method. This method was used in this study with a dataset consisting of 28 letter classes and a total of 4,480 images obtained from various public sources and private data. All images underwent a preprocessing stage that included labeling, resizing, normalization, and augmentation, then were divided into three parts, namely training data, validation data, and test data with a ratio of 70:20:10. The training process was carried out using the Python programming language with the help of the TensorFlow and Keras libraries on the Google Colab platform. The test results showed that the CNN model achieved an accuracy of 97.10%, with an average precision, recall, and F1-score of 0.97, respectively. Classification errors only occurred in letters that had similar shapes, such as Syin and Sin. Based on these results, the CNN method proved to be effective, efficient, and accurate in recognizing Hijaiyah letter image patterns, so it can be used as a basis for developing classification models with higher accuracy in the future.

Right now, the utilization of data and correspondence innovation fundamentally affects different business areas, including producing. One arising idea is e-business, otherwise called electronic business. This idea underlines data exchanging and paperless exchanges through different innovations like Electronic Trade of Data (EDI), email, electronic notice sheets, electronic assets move, and other organization based propels. An e-business data framework is a gadget, innovation, or system that uses equipment, programming, organizations, and human insight to interface, do exchanges, and complete different hierarchical exercises without being restricted by time or area. The utilization of e-business data frameworks is a significant instrument that associations use to further develop business activities at the nearby and worldwide level. Indonesia is one of the trailblazers in web-based business and internet business. Nonetheless, the potential presented by e-business haven't completely taken advantage of by business affiliations.

APIs (Application Programming Interfaces) have become a key component in the development of modern digital products and the transformation of cloud-based services. Its ability to provide structured access to data and enable cross-platform integration makes APIs at the core of the enterprise's digital architecture. However, the high level of API openness poses increasingly complex security challenges, including potential data exploitation, injection attacks, credential misuse, and exploitation of business logic loopholes. This article examines the strategic role of APIs in the digital ecosystem, analyzes the operational risks that arise from API exposure, and evaluates the effectiveness of basic defense mechanisms such as API Gateways and Web Application Firewalls (WAFs). The findings of the study show that while both solutions play an important role in controlling access, filtering, and mitigating attacks at the surface layer, they have not been able to provide comprehensive protection against modern API threats that are dynamic, distributed, and often exploit weaknesses at the application and business logic levels. Therefore, a more holistic, layered, and sustainable API security approach is needed, including anomalous behavior detection, API abuse protection, and real-time monitoring to maintain the integrity and reliability of digital services.  

This study aims to analyze and determine the optimal production capacity at Sekar Arum MSMEs to achieve maximum profit using the Linear Programming (LP) graphical approach. The research employed a quantitative method with a descriptive approach. The data used included primary data from interviews and observations, and secondary data from production and raw material records. The analysis was conducted by formulating a mathematical LP model consisting of an objective function and constraint functions based on the limited resources available to the enterprise. Data processing was carried out using POM-QM for Windows version 5 with the graphical method to identify the optimal solution point. The results indicate that the optimal production combination is 2 kilograms of red ginger and 3 kilograms of tamarind turmeric, yielding a maximum profit of Rp4,600,000 per production cycle. The implementation of Linear Programming proved effective in assisting MSME owners in making efficient production decisions, thereby enhancing profitability and the sustainable use of resources.

State Senior High School 7 Surakarta is one of the public schools located in Surakarta City. The library activities, including member data management, book processing, and book borrowing and returning, are still conducted manually using physical logbooks. This manual process is considered inefficient and prone to errors. The purpose of this study is to develop a book borrowing system at State Senior High School 7 Surakarta that serves as a tool to assist officers in recording, loans, and returning books. This system is designed using the CodeIgniter framework to support WEB displays, programming in PHP, and using MySQL for database management. This system is created using the System Development Life Cycle (SDLC) method with a waterfall model that includes the stages of analysis, design, implementation, testing, and maintenance. System testing was conducted using Black-Box Testing and the System Usability Scale (SUS). The Black-Box Testing results showed that all features and functions operated correctly. The SUS evaluation produced a score of 75.68%, indicating that users generally agreed with the implementation of the system, which falls under the "acceptable" classification.

Abstract. A store requires an effective and efficient accounting information system to manage its finances, ensuring business continuity and financial sustainability. One such case is Am Collection Store, which has not yet adopted computer technology. The store still uses manual methods for cash receipts processing. This Cash Receipt Application was designed using the waterfall method, applied as a system development method, and utilizes PHP and MySQL programming languages. The objective is for Am Collection Store to record all cash receipts from sales without the need for manual bookkeeping. The system design tools used include UML, such as Use Case Diagram,  and Class Diagram. The result of this research is the design of a web-based accounting information system for cash receipts, which simplifies cash management to be more effective and efficient. Additionally, it produces detailed reports on matters related to the cash receipt processes from transactions conducted by both customers and sellers.

The home industry "Eka Jaya" is a small business engaged in the production of snacks. In an effort to increase efficiency and daily profits, an optimal production planning method is needed. This study aims to maximize daily profits through the application of the simplex method in compiling the right production strategy. The simplex method is used to solve linear programming problems by maximizing the objective function in the form of profit and considering resource constraints such as raw materials, labor, and production time. The results of the study indicate that the application of the simplex method is able to provide an optimal production combination that produces maximum profit compared to the conventional method that has been used so far. Thus, this method can be used as a reference in making production decisions in the home industry "Eka Jaya".    

Micro, Small, and Medium Enterprises (MSMEs) have a significant role in the economy, including MSMEs in the culinary sector such as Putri Ice Cream Business. Decision making related to optimal resource allocation is crucial to increase the efficiency and profitability of MSMEs. This study aims to apply the linear programming method with the primal simplex algorithm to minimize production costs in the case study of Putri Ice Cream MSME. The objective function is to minimize the total production cost, as well as the limitations related to the availability of main raw materials and machine production capacity. Data on main raw materials and machine production capacity were obtained from the Putri Ice Cream MSME which was the case study. The results of the study show that the application of the primal simplex method produces an optimal solution that provides recommendations for product combinations for each type of Putri Ice Cream with minimal production costs. Sensitivity analysis was also conducted to test the stability of the optimal solution to changes in capital. This study provides a practical contribution to Putri Ice Cream MSME in optimizing their resource allocation and increasing cost efficiency through a quantitative approach.    

This study aims to optimize sales profit at the MSME Batagor Bandung Tarakan by applying the Simplex method in linear programming, supported by the POM-QM for Windows software. Profit optimization plays a crucial role in strategic decision-making, particularly in determining the optimal daily production quantities to enhance operational efficiency, maximize the use of raw materials, and meet market demand effectively. The Simplex method was chosen for its ability to solve linear optimization problems involving multiple constraints and variables, providing accurate mathematical solutions to achieve maximum profit. This research utilizes daily production data as the basis for analysis, which is then processed using the Simplex method in POM-QM. The results show that implementing the Simplex method can increase daily profits from IDR 634,000 to IDR 831,408 through a more efficient production combination. The study concludes that the Simplex method, when applied via the POM-QM software, is an effective tool for daily production decision-making and can support MSMEs like Batagor Bandung Tarakan in improving their competitiveness and business sustainability.

This study aims to design and implement a web-based outpatient registration information system at Regional General Hospital (RSUD) X to overcome issues arising from the manual registration system. The current manual registration system at RSUD X causes problems such as long queues, potential data entry errors, lost files, and difficulty in finding patient medical history. As a result, patient waiting times are longer, the administrative staff's workload increases, and the overall effectiveness of services decreases. The research method used is a qualitative one, which describes various processes in the system, from patient data input to the digital registration receipt output. The system design approach uses the waterfall method. Data collection was carried out through purposive sampling, while data gathering was done through interviews with registration officers, direct observation, and a documentation study in the medical records unit. The system is built with a combination of technologies, including PHP as a server-side programming language and MySQL as the database. The result is a web-based outpatient registration information system that can improve the efficiency and quality of hospital services. The advantages of this system include wide accessibility, time efficiency, and effective data management. This system is expected to reduce patient queues, improve the efficiency of the registration process, and simplify patient data management. However, the implementation of this system may face challenges such as limited resources and user skills. Solutions to overcome these challenges are effective resource allocation and user training. Overall, the web-based outpatient registration information system can be an effective solution to improve service quality at RSUD X.

Umah Lokal Coffee Roastery is a business engaged in the production and marketing of coffee beans. This study aims to optimize the production combination to maximize profits using the Linear Programming method. This method enables the company to determine the optimal production quantity for each type of product, namely Telek Beans, Barong Beans, Jauk Beans, Gerbera, and Daisy. The analysis results indicate that the optimal production combination includes producing 128 units of Telek Beans, 155 units of Jauk Beans, 85 units of Gerbera, and 189 units of Daisy, while the production of Barong Beans is discontinued. Implementing this strategy has the potential to increase profits by Rp1,124,417 or 6.4%. This research contributes to the development of more efficient production strategies in dealing with resource constraints.  

Optimizing the profit from coffee bean production is crucial in the coffee industry consider the competitive environment and the need for maximize revenue. The aim of this research is to use the Simplex linear programming method to determine and maximize profits from coffee bean production. This technique is used to ascertain the best combination of coffee bean production volumes while still considering a number of limitations, including scarce resources (labor, raw materials and machines) and market demand. The findings of this research show that by using the Simplex approach, companies can maximize the profit generated from coffee bean production while adhering to the existing constraints. The simulation conducted provides an optimal solution in terms of the precise production volume for each type of coffee product, contributing significantly to production planning and business strategy.

Iraq needs to correct public finances to achieve stability and rebuild financial reserves, by adopting a program to measure and analyze the current situation and forecast macroeconomic policies to eliminate the imbalance between domestic demand and aggregate supply, which is usually manifested in the problems of the balance of payments, high inflation, and low output growth, and financial programming is an essential tool for managing policies to achieve stability and rebuild financial reserves.Analyze the current situation and forecast macroeconomic policies to address economic imbalances. However, there is a difficulty in applying the financial programming tool because of  the lack  of accurate information systems to estimate the rate of inflation, unemployment, economic growth, exchange rate, balance of payments and the general budget, in addition to irrational fiscal policy that depends on excessive expansion of government spending, with the sovereignty and control of the public sector over the macroeconomy, compared to the weak and weak role of the private sector. As a result of the policies pursued by successive governments and thus constitute weaknesses for the application of financial programming.

Customer satisfaction is a crucial indicator in assessing the quality of a company's products, services and overall experience. This research aims to identify the level of customer satisfaction and optimize the available data for effective use in sentiment analysis. In this study, we analyzed 4,353 customer reviews collected over the past year, with 3,481 reviews used as training data and 871 reviews as testing data. The analysis process was conducted using the Cross-Industry Standard Process for Data Mining (CRISP-DM) approach and leveraged the Logistic Regression algorithm to build a predictive model. Model evaluation using the confusion matrix yielded an accuracy of 94.60%, a precision of 94.26%, and a recall of 94.60%. The analysis was conducted using Jupyter Notebook and the Python programming language. The results indicate that sentiment analysis is effective in identifying and predicting customer satisfaction levels, which in turn can help a company’s products improve its service strategies. The optimization of previously underutilized data now provides deeper insights into customer perceptions and expectations, enabling the company to make more targeted decisions and enhance overall customer satisfaction.

One of the museums found in Bali is Subak museum in Tabanan Regency. The establishment of this Museum aims to preserve the traditional institution called Subak as a noble national cultural heritage, and to introduce to the younger generation and foreign tourists about the unique traditional irrigation system in Bali. Lack of supporting facilities in delivering information, making tourists who visit Subak Museum have minimal information. The solution needed in Subak museum is an Android-based E-Tourism application that is supported by Qr-Code technology so as to provide an interesting presentation of data. In making this application using the development of the Waterfall method and designed using the Unified Modeling Language (UML) with the Java programming language for Android and PHP for web services, and MySQL as a database. So that produced an android-based system in Subak museum Tabanan Regency. Based on the results of the tests carried out it can be concluded that the black box testing system functions have been running according to the planning. Then the result of the testing of users using questionnaires generated Application Benefits scores 90.8%, Ease of 86.93%, Interface 82% and Content 90.2%. 

PT Astra International BMW Semarang is a company operating in the automotive sector with 3 supporting pillars, namely Sales, Aftersales and Spare Parts for BMW car units. The availability of spare parts is one of the determining factors for consumer satisfaction with the company because if the spare parts stock is empty it will cause consumer disappointment with the company. By using spare parts sales transaction data for the period January 2019 – June 2023, totaling 52,162, it will be utilized using data mining association techniques with the a priori algorithm and the eclat algorithm. The problem in this research is how to find out consumer purchasing patterns so that there is no shortage or empty stock of spare parts in the warehouse. This research aims to determine the association of spare parts purchasing patterns in sales transactions so that partman get recommendations in making decisions about providing priority types of spare parts. This research methodology uses CRISP-DM (Cross-Industry Standard Process for Data Mining) and is implemented with the R programming language with R studio software. In 3 trials using the Apriori algorithm and 3 trials with the Eclat algorithm, The result with the highest confidence appears in a combination of 3 itemsets with minimum support 0.01 and confidence 0.9, namely if a customer buys B11.42.8.593.186 (Set oil-filter Mx) and B83.12.5.A1A.683 (Washer Cleaner) then they will also buy Z99000000333 ( BMW Engine Oil) with confidence 1.00 or 100%. From the results of this association's analysis, it can be used as advice for the management of PT Astra International BMW Semarang in managing spare parts stock.

The management of service centers at the Indonesian Rede Cross (PMI) in East Jakarta is still conducted manually, which slows down service processes and increases the likelihood of data processing erorrs. This research aims to design a Java-based application to automate patient registration, admission, handling, emergency services, available ambulance data, and the preparation of reports as quickly as possible. The application was developed using the Java programming language with a prototype model approach in software development. Testing results indicate that this application successfully enhances the efficiency and accuracy of PMI East Jakarta’s operations, particularly in managing data related to patients, actions, personnel, and ambulance availability. It is hoped that this application can be integrated with other PMI regions to establish a more structured and connected service management system.