This research was conducted from June to July 2025 in Binjai City, with the primary focus being analyzing the readiness of the Binjai City Regional Disaster Management Agency (BPBD) to implement a flood early warning system utilizing artificial intelligence (AI). The data collection process was conducted through a literature review, which involved reviewing various theories and previous research results regarding the application of AI and Internet of Things (IoT) technology in the context of disaster mitigation. Based on the results of the study, it was found that the use of technologies such as ultrasonic sensors, microcontrollers, fuzzy logic, and automatic notification systems can provide real-time warnings with a high level of accuracy and a fast response. This system enables early detection of rising river levels through automatic measurements, intelligent data processing, and sending notifications to authorities and affected communities within seconds. By integrating historical data and machine learning-based predictions, this system is also able to depict potential flooding before it occurs, providing a longer response time for evacuation. However, the readiness of the Binjai City BPBD still faces various challenges, such as limited digital infrastructure, the need for human resource training in the technology field, and inadequate budget allocation. Therefore, cross-sector collaboration and ongoing policy support are needed for optimal implementation of this system. The use of AI and IoT in early warning systems is not only technically relevant but also urgent in the face of increasing climate change and flood risks. A strategy involving cross-sector collaboration between government, academia, and the private sector is needed to develop an adaptive and sustainable early warning system.

Internal control plays a crucial role in supporting the achievement of an organization's goals. In general, internal control provides significant benefits in securing organizational assets, improving the reliability and accuracy of financial and operational information, and ensuring compliance with applicable policies, regulations, and laws. With effective internal control, an organization can protect its resources from the risk of misuse, fraud, or waste. This research is a quantitative study using multiple regression analysis. The population in this study was all 80 employees of the West Aceh Inspectorate. The number of samples used was calculated using the Slovin formula and random sampling technique, resulting in 45 people as research samples. The quantitative analysis in this study was conducted using the Statistical Product and Service Solution (SPSS) version 26 computer program, which allows for rapid analysis and produces more accurate output. The results of the study indicate that internal audit has a partial significant influence on the effectiveness of internal control at the West Aceh Inspectorate. In addition, the accounting information system also has a partial significant influence on the effectiveness of internal control at the West Aceh Inspectorate. Overall, both internal audit and accounting information systems significantly influence the effectiveness of internal control at the West Aceh Inspectorate. This study underscores the importance of both factors in supporting the achievement of organizational goals and better resource management. Overall, both internal audit and accounting information systems significantly influence the effectiveness of internal control at the West Aceh Inspectorate. This study underscores the importance of both factors in supporting the achievement of organizational goals and more effective and efficient resource management.

This study aims to examine the influence of Green Human Resource Management (GHRM) Practices and Self-Efficacy on the Environmental Performance of millennial employees in the banking sectorJakarta Barat, with Green Innovation as a mediating variable. As the dominant workforce today, millennials play a crucial role in supporting organizational sustainability. This research uses a quantitative approach through a survey of millennial employees in several banking institutions. The findings show that Green HRM Practices and Self-Efficacy have a positive and significant effect on Environmental Performance. Furthermore, Green Innovation is proven to mediate the relationship between these variables and environmental performance. These results suggest that environmentally focused HR policies and strong employee self-belief can drive green innovation, which in turn enhances environmental performance. The practical implication of this research encourages banking institutions to strengthen GHRM practices and foster a work culture that supports green innovation among millennial employees.

The purpose of this study is to evaluate the Sarang Burung Village Government's financial performance for the fiscal year 2020–2023 in the Jambi Luar Kota District of the Muaro Jambi Regency. Six financial ratios—the Degree of Decentralization Ratio, Village Financial Independence Ratio, Village Financial Dependency Ratio, PADes Effectiveness Ratio, Expenditure Efficiency Ratio, and Revenue Growth Ratio—will be used in this study to examine Sarang Burung Village's financial performance. The Realization Report of the Village Revenue and Expenditure Budget (APBDes) of Sarang Burung Village, Jambi Luar Kota District, Muaro Jambi Regency, for the fiscal years 2020–2023 is the source of secondary data used in this quantitative descriptive study. The study's findings indicate that the Sarang Burung Village Government's financial performance is classified as extremely poor based on the Degree of Decentralization Ratio, very low for the Village Financial Independence Ratio, very high for the Village Financial Dependency Ratio, ineffective for the PADes Effectiveness Ratio, less efficient for the Spending Efficiency Ratio, and not good for the PADes Growth Ratio. The SWOT Analysis employs the S-T strategy, which leverages internal strengths to counter external threats.

Biofertilizer is an environmentally friendly fertilizer, has a long release time so it can be absorbed by plants long enough, and has enzymatic activities such as binding nitrogen and dissolving phosphate. Phosphate solubilizing bacteria (BPF) can dissolve phosphate that was previously unavailable to become available. This research aims to further examine the potential of BPF isolates from Kalimantan as a liquid biofertilizer agent using coconut water as a medium. The research was conducted for 3 months, from June to August 2023 at the Microbiology Laboratory, Biology Department, Faculty of Mathematics and Natural Science Tanjungpura University, Pontianak. This research used a Completely Randomized Design (CRD) with 8 treatments and 3 replications using the Total Plate Count method. The results of the study showed that the highest treatment is a treatment of A4 on day 6 with an average density of 9,4x108 CFU/mL. The BPF which has the highest potential as a biofertilizer is found in treatment A4, the combination bacterial isolates of Bacillus sp1 and Bacillus sp2, supported by the high population treatment of A4 during each storage. Liquid biofertilizers have many advantages compared to solid biofertilizers, including having a higher number of microbial cells, longer shelf life, greater protection against the environment and better effectiveness in the field. This study can provide information on the density of liquid biofertilizer bacteria using environmentally friendly coconut water media for the community by using phosphate-solubilizing bacteria (Bacillus spp.) from West Kalimantan peat soil.

Appreciation of children's literature is an important part of language and literature education at the elementary level because it can foster emotional sensitivity, aesthetics, and moral understanding of students from an early age. In order to increase the effectiveness of the process of appreciating children's literature, paraphrastic and analytical approaches can be applied productively to explore the meaning and values contained in literary works. The paraphrastic approach allows students to re-express the contents of the story in their own words, so that they can train their reading comprehension skills, critical thinking, and active language skills. Meanwhile, the analytical approach directs students to examine the intrinsic and extrinsic elements of literary works, such as characters, plot, setting, morals, and the socio-cultural context behind them. The combination of these two approaches not only improves students' cognitive abilities in understanding literature, but also fosters an appreciative and creative attitude in responding to literary works. The application of this strategy can be done through intensive reading activities, group discussions, rewriting stories, and the use of relevant digital media. Thus, appreciation of children's literature becomes an active, fun, and meaningful process, while supporting the development of students' literacy and character holistically.

This study aims to determine the effect of brand awareness (X1), brand image (X2), digital promotion (X3), and lifestyle (X4) on iPhone purchasing decisions (Y) case study of FEB Labuhanbatu University Students. The type of research used is descriptive research with a quantitative approach. The sample used was 91 respondents who were Labuhanbatu University Students using purposive sampling technique based on the slovin formula. Data collection was carried out by distributing questionnaires via google forms online to FEB Labuhanbatu University Students. The data analysis method was carried out through instrument testing, classical assumption testing, multiple regression analysis and hypothesis testing using the statistical package for the social sciences (SPSS). The results of this study indicate that the brand awareness variable has a positive and significant effect on iPhone purchasing decisions, brand image has a positive and significant effect on iPhone purchasing decisions, digital promotion has a positive and significant effect on iPhone purchasing decisions, lifestyle has a positive and significant effect on iPhone purchasing decisions.

This paper examines the violation of the Islamic business ethics principle of amanah (trustworthiness) through a case study of financial statement manipulation by PT Garuda Indonesia in 2018. The company recorded unrealized revenue of USD 239 million as profit, while in fact it was operating at a loss. This action not only violated accounting standards but also breached Islamic values such as amanah (trust), shiddiq (honesty), and involved elements of tadlis (deception) and gharar (uncertainty). Using a qualitative approach and case study method, this paper analyzes documents from the Financial Services Authority (OJK), the Indonesia Stock Exchange (BEI), and Islamic business ethics literature. The findings reveal that this manipulation caused public distrust, administrative sanctions, and reputational damage. This paper recommends implementing Shariah-based corporate governance, ethical auditing aligned with Islamic principles, and strengthening ethical literacy in the business world. Therefore, justice and accountability in business can be upheld in accordance with Islamic teachings.

This study examines the tax policies during the time of Abu Yusuf, a prominent Islamic scholar and economist who significantly contributed to the Islamic financial system through his work Kitab al-Khara. The research aims to analyze Abu Yusuf's taxation concepts, their implementation during the Abbasid Caliphate, and their relevance to modern taxation systems, particularly in Indonesia. This study employs a qualitative method with a literature review approach. The findings indicate that Abu Yusuf favored a proportional tax system (muqasamah) over a fixed tax system (misahah), as it is fairer and more adaptable to economic fluctuations. He also emphasized the importance of tax officials' integrity, transparency in tax administration, and strict supervision of tax collectors to prevent corruption. This study highlights that Abu Yusuf’s taxation principles remain relevant in modern taxation systems, particularly in terms of fairness, efficiency, and fiscal transparency.

This article examines the implementation of characterieducationiin Indonesia's national curriculum asian effortito build a generation with high integrity. This literature-based research analyzes various character education models that have been implemented in the national curriculum and identifies challenges and opportunities in their implementation. The results show that character education holistically integrated into the curriculum hasia significantiimpaction developing attitudesiandibehaviors of integrity among students. Supporting factors for successful character education include teacher modeling, conducive schoolenvironments, family support, and community collaboration. The main challenges lie in the consistency of implementation, educator capacity, and evaluation of character value achievements. This article recommends strengthening project-based and experiential learning approaches, developing educator capacity, and comprehensive evaluation models to optimize the process of character formation with integrity in students.