Implementation of E-Government can improve the quality of public services through the use of information and communication technology in the government administration process. The Sidoarjo Regency Tax Services Agency also takes advantage of technological developments by issuing the Sidoarjo Regional PDS-Tax Application. The PDS Application System has been implemented at BPPD to improve services in tax activities. The success of implementation can be seen from the positive response given by Taxpayers. Although there are still obstacles faced in implementing the PDS application, such as not everyone being technologically literate. These obstacles are not a serious problem, because BPPD Sidoarjo Regency carries out outreach at all times, both directly and indirectly. The theory used is the theory of policy implementation put forward by Merilee S. Grindle. The method used is a descriptive research method with a qualitative approach. The data collection technique is through field studies consisting of observation, interviews and documentation. The results of the research show that the implementation of the PDS Application Policy is going well, this is made clear by the implementation being right on target, the socialization carried out is going well as seen from Taxpayers who already know and use the PDS Application in carrying out tax activities.
 

Risk based audit (RBA) is an approach that is increasingly being applied in the banking sector to increase the effectiveness of risk management and compliance with regulations. This approach helps banks identify high-risk areas and prioritize audits according to the level of risk. This research uses qualitative methods with a literature research approach. Data sources consist of scientific journal articles, books, reports and documents related to risk-based and banking audits. Research findings show that the RBA has several key roles in improving banking performance. First, RBA improves operational efficiency and effectiveness by focusing audits on high-risk areas. Second, the RBA enables banks to proactively identify and manage risks, thereby strengthening financial and operational stability. Third, the RBA ensures that banks are more compliant with regulations and industry standards, reducing the risk of sanctions and fines. In addition, the implementation of RBA encourages the formation of a strong risk management culture and the use of information technology to support the risk management process. Risk based audit plays a significant role in improving banking performance. By improving operational efficiency, managing risk proactively, ensuring regulatory compliance, establishing a strong risk management culture, and leveraging technology, banks can achieve stability and better performance in the long term. These findings support the importance of implementing RBA as the main strategy in risk management and supervision in the banking sector.

This research examines the influence of relational embeddedness and social networks on economic behavior in the home-based tofu industry in Arjasa District, Jember. The research focuses on how relational embeddedness influences the acquisition of business capital, work management, and conflict resolution within the business, as well as how home-based tofu industry owners strategize to develop their businesses amidst intense competition by utilizing their social networks. This research employs a qualitative approach with an ethnographic approach. The informants of this research are the owner of the AJ home-based tofu industry, workers who have kinship ties, and workers who do not have kinship ties. Data collection techniques utilize three components: observation, interviews, and documentation.
 
 

This research is aimed to find out about digital crime prevention in today's trough civic education. The method used in this research is a qualitative description of viewing data in moderation. The digital age presents a variety of ease and opportunities for society. But underneath it all, there is a dark side to be aware of, is a digital crime. Digital crime is against the laws of digital technology, such as online fraud, data theft, and hate speech. Citizenship education helps students understand the risks and dangers associated with digital crime, and it gives them the skills to protect themselves and actively participate in the digital world.Through citizen education, individuals gain a deeper understanding of their rights, obligations, honesty and responsibilities as responsible citizens when using digital technology and online ethics. With effective education, we can reduce the risk of digital crime and build a society to deal wisely with it.

Islamic education plays a significant role in shaping the character of students through effective management to integrate character development into the learning process. The study aims to examine character-based management in Islamic educational institutions. This research employs a qualitative method with a literature study approach. Data were collected from scientific journals and books. The results show: (1) management is a series of planned actions from planning to evaluation. (2) character development is the process of combining values or components into something. (3) Islamic educational institutions are schools based on Islamic religion to shape religious students. (4) character development management in Islamic educational institutions is a framework for organizing and managing education, considering Islamic character development such as honesty, justice, and patience in the curriculum and classroom learning. Conclusion: character development management is able to shape students to become more Islamic in schools.

<p class="Abstract" align="center"><strong>ABSTRACT</strong></p><p class="Abstract">The fence acts as the first layer in maintaining the security of a building. One of the technologies used to control the opening and closing of the gate is the use of fingerprint sensors. The fingerprint sensor functions by recording and storing a person's fingerprint pattern through the sensor module, then using Arduino to make identification. If the detected fingerprint matches the stored data, the stepper motor will be activated to open the gate. The door will remain open until an object is detected on the track by the infrared proximity sensor, which will then cause the gate to close again. From the results of the tests that have been carried out, it can be concluded that the performance of the automatic turnstile controller prototype is in accordance with the predetermined design. The fingerprint sensor successfully detects five fingerprints that have been recorded, with verification that matches the database, causing the stepper motor to rotate to open the gate. In addition, the fingerprint sensor was also able to identify one fingerprint that was not registered in the database, so the stepper motor was not activated to open the gate. The infrared proximity sensor successfully detects the presence of objects on the track, and the program commands the stepper motor to close the gate. From the results of five tests, the average motor voltage was 5.0 V, the current was 0.0490 A, the rotation was 12.0 rpm, and the time required to open the gate was 5.18 seconds. As for closing the turnstile, the average motor voltage is 4.9 V, current is 0.0488 A, rotation is 11.7 rpm, and the time required is 5.22 seconds. This shows that the prototype has successfully achieved the expected performance.</p><p> </p><p class="IndexTerms">Keywords: Automatic Turnstile, Sensor, Fingerprint, Infrared Proximity, Arduino Uno.</p><p> </p><p class="Abstract" align="center"><strong>ABSTRAK</strong></p><p class="Abstract">Pagar berperan sebagai lapisan pertama dalam menjaga keamanan suatu bangunan. Salah satu teknologi yang digunakan untuk mengontrol pembukaan dan penutupan pintu pagar adalah penggunaan sensor sidik jari. Sensor sidik jari berfungsi dengan cara merekam dan menyimpan pola sidik jari seseorang melalui modul sensor, kemudian menggunakan Arduino untuk melakukan identifikasi. Jika sidik jari yang dideteksi sesuai dengan data yang tersimpan, motor stepper akan diaktifkan untuk membuka pintu pagar. Pintu akan tetap terbuka sampai ada objek yang terdeteksi di lintasan oleh sensor proximity infrared, yang kemudian akan menyebabkan pintu pagar tertutup kembali. Dari hasil pengujian yang telah dilakukan, dapat disimpulkan bahwa kinerja prototipe pengendali pintu pagar otomatis sesuai dengan perancangan yang telah ditetapkan. Sensor sidik jari berhasil mendeteksi lima sidik jari yang telah direkam, dengan verifikasi yang sesuai dengan database, mengakibatkan motor stepper berputar untuk membuka pintu pagar. Selain itu, sensor sidik jari juga mampu mengidentifikasi satu sidik jari yang tidak terdaftar dalam database, sehingga motor stepper tidak diaktifkan untuk membuka pintu pagar. Sensor proximity infrared berhasil mendeteksi keberadaan objek di lintasan, dan programnya memerintahkan motor stepper untuk menutup pintu pagar. Dari hasil pengujian sebanyak lima kali, diperoleh rata-rata tegangan motor sebesar 5,0 V, arus sebesar 0,0490 A, putaran sebesar 12,0 rpm, dan waktu yang dibutuhkan untuk membuka pintu pagar adalah 5,18 detik. Sedangkan untuk menutup pintu pagar, rata-rata tegangan motor adalah 4,9 V, arus 0,0488 A, putaran 11,7 rpm, dan waktu yang dibutuhkan adalah 5,22 detik. Ini menunjukkan bahwa prototipe telah berhasil mencapai kinerja yang diharapkan dan dapat digunakan secara efektif dalam aplikasi sehari-hari.</p>

The Karangantu Archipelagic Fisheries Port, commonly referred to as PPN Karangantu, provides a venue for business activities in the field of fisheries. These business activities are carried out by the fishermen of the Boat Lift Net. The Boat Lift Net captures small pelagic fish, and the catch is distributed by the fishermen of the Boat Lift Net at PPN Karangantu to fish traders outside the Karangantu location. This expands the distribution of the marketing of the catch from PPN Karangantu, as it is not only marketed at the Karangantu Fish Auction (TPI Karangantu). Therefore, the objective of this research is to illustrate the map of the distribution locations of the marketing of the catch from the Boat Lift Net landed at PPN Karangantu. Subsequently, it aims to identify the distribution channels for the marketing of the catch from Boat Lift Net at PPN Karangantu. To achieve these objectives, this research uses a qualitative descriptive approach and Geographic Information System (GIS) with remote sensing methods. As a result, it is found that PPN Karangantu has 4 distribution channels and there are 11 distribution locations for the marketing of the catch from the Boat Lift Net

Automotive developments in Indonesia have been proven to be able to advance the Indonesian economy. This is proven by the fact that this sector is able to contribute around Rp. 99.16 Trillion. PT Astra Honda Motor (AHM) is one of the companies operating in the automotive sector that is successful in this marketing. The success achieved will certainly be related to the network, patterns, and culture of organizational communication carried out. This is because, with the formation of networks, organizational communication patterns, and culture, cooperation will increase to achieve its goals. The aim of this research is to analyze the network, patterns, and culture of organizational communication at PT Astra Motor Honda (AHM) Majalengka. The research method used is qualitative with primary and secondary data collection techniques, by conducting a Focus Group Discussion (FGD) to interpret the findings obtained. The results of this research show that AHM Majalengka has an organizational communication network and pattern, which can be seen in the communication network having several characteristics such as opinion leaders, bridges, and gatekeepers. The Organizational Communication Pattern has 2 (two) patterns, namely the Chain Communication Pattern which is found from the Main Director to the Director to the HRD Manager, while the Y Organizational Communication Pattern is found in the HRD Manager to several divisions such as Psychologist, Marketing, Account & ADM Manager, Operational Division, and Recruitment Division.

The controversial TikTok Shop case has become a hot topic of discussion lately. The violation committed by the TikTok company is combining online buying and selling platforms with social media platforms. Legally in Indonesia, this is considered illegal and has a negative impact on the sustainability of domestic MSMEs and causes various other problems. The government revised the old Permendag, namely No. 50 of 2020, which did not clearly emphasize the legal PMSE system in Indonesia, which also discussed the social commerce system. The issue of TikTok violating PMSE is an interesting thing to study regarding the relationship between the government's decision to issue a policy to stop TikTok Shop and its driving factors. Researchers use descriptive research methods with a qualitative approach. Literature study and documentation are data collection techniques used in this study. The data analysis technique used is the Problem Tree Analysis approach. While the focus of his research is on PMSE violations by TikTok Companies in Indonesia. From this research, it was found that there is an unclear legal and regulatory umbrella from government regulations regarding PMSE itself. And there are also various consequences caused by TikTok Shop violations that have fatal consequences on the country's economy and domestic MSMEs. For this reason, legal clarity must be paid more attention to by the government so that when there is increasingly rapid technological development as well as increasingly complex systems do not create problems due to technology gaps.
 
 

The involvement of accounting and management lecturers in the training and business support of micro, small, and medium enterprises (UMKM) and Kripik Tempe Rohani plays a crucial role in the advancement of UMKM and the local economy. This scholarly article explores the significance of initiatives aimed at enhancing financial literacy. The lecturer specialising in accounting and management delivers comprehensive training sessions on financial management, taxation, and accounting practices to micro, small, and medium enterprises (UMKM). Additionally, the lecturer offers valuable advice on the practical implementation of these principles within the context of everyday business operations. Furthermore, the instructor has the capability to acquaint UMKM (micro, small, and medium enterprises) with accounting software and provide guidance on comprehending tax responsibilities. The positive effects encompass enhanced economic well-being of micro, small, and medium enterprises (UMKMs), less business risk, adherence to tax responsibilities, sustained growth, heightened competitiveness, and facilitation of local economic progress. The provision of training and support services additionally enhances individuals' financial literacy, thereby playing a significant part in the overall improvement of society's economy.