This study aims to review the literature on the effects of using ChatGPT on postgraduate students' competencies. The method applied in this study is a literature review of 420 journals from 500 journals. References were obtained from the Emerald Journal, Elsevier and Google Scholar by utilizing the Publish or Perish application. Data processing uses the VOSviewer application. With this literature review, it was found that.In the network visualization data, it was found that the widest link in the largest Red cluster was GPT, Chat GPT, Ability, Artificial Intelligent, Student, Chat, Higher education which was related to Postgraduate-student. In the overlay visualization based on the year, it was found that the projection of the year of collection at the time of the study. It can be seen from the darkest keywords, namely ability, student, skill, which have a longer research projection. Meanwhile, the research projections included in the latest research are with the keywords conversation, generative ai, education, and research. The results of Density Visualization show that the keywords ChatGPT, Ability, Higher Education, and Skill are included in the most frequently conducted research results. Meanwhile, the keywords generative AI, research, challenge, opportunity, conversation, artificial intelligent are included in the least conducted research. This shows that there is a significant relationship between the keywords mentioned.The recommendations given include strengthening the policies implemented in each university in each country for the use of AI as a medium for information and data processing. In addition, training on plagiarism in the preparation of various research journals and final assignments for postgraduate students needs to be intensified. The results of this study are expected to provide insight and breadth to related agencies that these opportunities can be further developed in Indonesia.
 

This study aims to analyze students’ difficulties in understanding the concept of Stokes’ Theorem in the Vector Calculus course. The method used is a descriptive qualitative approach with data collected through semi-structured interviews with mathematics education students who have studied the topic. The results show that students struggle to comprehend the relationship between line integrals and surface integrals, as well as to connect the concept of curl with vector direction in three-dimensional space. Limited understanding of prerequisite material and the lack of visual media further exacerbate these difficulties. Students reported that learning methods based on visualization and group discussion were helpful. This study recommends the use of contextual learning strategies and interactive media to improve students’ understanding of abstract concepts in Stokes’ Theorem.

This study discusses the Analysis of the effectiveness of the use of a letter archiving system in improving work efficiency in the Mal Uinsu office. The purpose of this study was to determine the use of a letter archiving system in improving work efficiency in the Ma laboratory Uinsu office and what obstacles were faced. The results of the study indicate that the implementation of the archiving system in supporting work efficiency at the UINSU Laboratory Madrasah Aliyah includes storage, organization, borrowing, rediscovery, maintenance and destruction. The implementation of this archiving has been running quite well according to existing provisions. However, there are still some things that do not support work efficiency that must be fixed in order to facilitate the implementation of letter archiving in improving work efficiency at the UINSU Laboratory Madrasah Aliyah office.

The curriculum for education and training is a plan, objectives, content, and learning approach that is structured to direct the education process in order to achieve certain abilities in students or training participants. In a formal education environment, the curriculum serves as the main guide for institutions and educators in setting learning targets, compiling teaching materials, choosing teaching techniques, and assessing educational outcomes. On the other hand, in training programs, the curriculum focuses more on achieving specific skills needed in the work environment, with materials and strategies adapted to the needs and character of the participants. The main elements of the curriculum include objectives, content, methods, and evaluation, all of which must reinforce each other to ensure the achievement of the desired results, both in cognitive, affective, and psychomotor aspects. The process of developing an education and training curriculum requires needs analysis,es goal setting, content development, selection of learning experiences, and preparation of appropriate evaluation instruments. Therefore, the curriculum in education and training not only functions as a tool for planning and organizing learning, but also as a driver of change and improvement in the quality of human resources that are responsive e, and needs in the world of work.

Minimnya atensi wajib pajak terhadap sosialisasi telah dicoba oleh fiskus pajak menimbulkan kecenderungan wajib pajak buat tidak patuh dalam penuhi kewajiban perpajakannya. Diperlukan banyak profesi konsultan pajak karena masih minimnya konsultan pajak dalam menangani banyaknya wajib pajak dalam melaporkan kewajibannya. Tujuan penelitian ini adalah untuk mengetahui pengaruh pengetahuan perpajakan, norma subjektif, dan penghargaan finansial terhadap minat berkarir mahasiswa menjadi konsultan pajak dengan self efficacy sebagai variabel moderasi. Metode dalam penelitian ini adalah kuantitatif. Sampel dipilih secara purposive sampling dengan jumlah responden sebanyak 127 orang yang memenuhi kriteria tertentu. Responden yang menjadi subjek penelitian adalah mahasiswa Universitas Hayam Wuruk Perbanas Surabaya, UPN Veteran Jawa Timur, Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya. Analisis data dilakukan dengan menggunakan Partial Least Square Structural Equation Modeling (PLS-SEM) dengan bantuan SmartPLS versi 4.0. Hasil penelitian menunjukkan bahwa pengetahuan perpajakan, norma subjektif, dan penghargaan finansial berpengaruh signifikan terhadap minat karir mahasiswa menjadi konsultan pajak. Self efficacy memperkuat pengetahuan perpajakan, Self efficacy memperlemah norma subjektif, self efficacy tidak memoderasi penghargaan finansial pada minat karir mahasiswa menjadi konsultan pajak.

The Pada era society 5.0, pembelajaran abad 21 diarahkan agar memfasilitasi beberapa ketrampilan, diantaranya ketrampilan berpikir kritis, pemecahan masalah dan penggunaan teknologi dan media. Perkuliahan Komputer Akuntansi belum menggunakan bahan ajar yang dapat memfasilitasi perkembangan ketrampilan tersebut, sehingga banyak mahasiswa yang kesulitan memahami materi dan dalam melaksanakan praktik penggunaan software atau suatu program keuangan. Penelitian ini bertujuan mengembangkan bahan ajar dengan mengaplikasikan case method yang sesuai diterapkan pada pembelajaran Komputer Akuntansi. Pendekatan penelitian menggunakan desain penelitian dan pengembangan (Research and Development, R&D). Model pengembangan mengacu pada model pengembangan Borg & Gall yang oleh Thiagarajan dimodifikasi menjadi tiga tahap, yakni define, design, dan develop. Angket digunakan dalam pengumpulan data.
Dari hasil uji kelayakan penggunaan media diperoleh penilaian sebagai berikut, ahli media sebanyak 88%, dan dari ahli materi sebanyak 99,04%. Disamping itu hasil uji coba terbatas menunjukkan tanggapan positif dari mahasiswa sebesar 95,21%. Hasil penelitian ini menyimpulkan bahwa bahan ajar dengan pendekatan case method  layak digunakan pada proses pembelajaran Komputer Akuntansi

Latar Belakang: Hipertensi merupakan masalah kesehatan global dengan prevalensi tinggi dan menjadi faktor risiko utama penyakit kardiovaskular. Kondisi ini sering tanpa gejala (silent killer) sehingga memerlukan pendekatan keperawatan komunitas melalui intervensi berfokus pada masyarakat untuk pengendalian yang efektif. Tujuan: Kegiatan ini bertujuan untuk memberikan gambaran implementasi keperawatan komunitas melalui edukasi kesehatan, senam hipertensi, dan pemberian jus tomat dalam pengendalian tekanan darah penderita hipertensi. Metode: Penelitian quasi experimental dengan rancangan one group pre-test post-test design yang diikuti 20 penderita hipertensi sesuai kriteria inklusi. Intervensi dilakukan 3 kali pertemuan (45 menit) meliputi edukasi kesehatan, senam hipertensi, dan pemberian jus tomat. Data dikumpulkan melalui pre-test dan post-test menggunakan kuesioner pengetahuan dan pengukuran tekanan darah, dianalisis secara deskriptif. Hasil: Setelah dilakukan implementasi edukasi kesehatan, senam hipertensi, dan pemberian jus tomat menunjukkan peningkatan pengetahuan dari 10% menjadi 95% berkategori baik serta penurunan tekanan darah sistolik sebesar 20 mmHg dan diastolik sebesar 13 mmHg. Kesimpulan: Pelaksanaan edukasi kesehatan, senam hipertensi, dan pemberian jus tomat terbukti efektif menurunkan tekanan darah pada penderita hipertensi dan dapat diterapkan sebagai program kesehatan masyarakat.

The study was conducted to investigate how profitability, capital structure, and company size affect company value, company size acts as a moderator variable. There are independent variables Profitability and Capital Structure and dependent variables, Company Value, while Company Size acts as a moderator factor. The study focused on companies in the healthcare sector listed on (IDX) from 2021 to 2023, and identified 13 companies that met the established criteria, resulting in a total of 39 observation data points. The analysis used the panel data regression method, with Econometric Views (Eviews). The findings of this study reveal that profitability has a significant positive impact on company value. The value of a company is positively influenced by its capital structure. In addition, company size plays an important role in moderating profitability and company value, as well as the relationship between capital structure and company value. This study is a valuable consideration for investors and shareholders when evaluating financial statements to make investment decisions.

The development of halal tourism in Indonesia continues to accelerate along with increasing awareness of halal lifestyles and support from government policies. However, its implementation in plural areas such as Bali, Lake Toba, and Labuan Bajo often causes social resistance due to symbolic and non-contextual approaches. This study aims to evaluate the tension between welfare and potential marginalization in the implementation of halal tourism, using the perspective of maq??id shari'ah as the main analytical framework. The method used is a literature study with a qualitative descriptive approach, through a review of scientific literature, policy documents, and public opinion from online media. The research findings show that halal tourism in homogeneous areas such as Lombok has succeeded in presenting welfare through a participatory approach that strengthens the values ??of ?if? al-d?n and ?if? al-m?l. Conversely, in plural areas, policies that do not involve local communities actually risk disrupting ?if? al-nafs and ?if? al-‘ir?. The conclusion of this study emphasizes the importance of an ethical-participatory approach in developing halal tourism in order to comply with the principle of maq??idik justice. Therefore, the use of the term “Muslim-friendly tourism” and cross-community involvement are recommended in order to create social harmony and economic sustainability in plural societies.

This study investigated the influence of financial report preparation skills, financial literacy, and accounting information systems on the performance of micro, small, and medium enterprises (MSMEs) in Cirebon Regency. The research adopted a quantitative approach with a causal associative design. Data were collected through closed-ended questionnaires distributed to 100 culinary-sector MSMEs selected using purposive sampling. The data analysis involved validity and reliability testing, classical assumption tests, and multiple linear regression. The findings revealed that financial report preparation skills, financial literacy, and accounting information systems had both partial and simultaneous positive effects on MSME performance. Specifically, the ability to prepare financial statements and the use of accounting systems significantly enhanced operational efficiency and financial outcomes, while financial literacy contributed to better financial decision-making. The study concluded that improving financial competencies and adopting technology-based accounting practices are key drivers for strengthening MSME performance in the region