This study examines community participation in chemical waste management in urban areas, aiming to understand the extent of community involvement in protecting the environment from the harmful impacts of hazardous waste. The introduction outlines the importance of managing chemical waste in densely populated urban areas and the risks arising from a lack of public awareness and knowledge. This research employs a qualitative approach, utilizing in-depth interviews, questionnaires, and direct observations. Interviews were conducted to explore community perspectives and motivations, questionnaires were used to assess their level of participation and understanding, and observations were carried out to examine real actions in waste management practices. The results indicate that community participation remains low, influenced by limited outreach, awareness, and support facilities. This study highlights the need for improved education, facility provision, and partnership programs between the government, community, and private sector for more effective and sustainable chemical waste management.

Operational audits serve to assess the effectiveness and efficiency of a company's activities, and provide recommendations for improvement. In an increasingly complex context, these audits have become essential to ensure that companies can meet stakeholder expectations and improve overall performance. This research focuses on a bibliometric analysis of operational auditing in Indonesia, using VOSviewer and Publish or Perish software to explore the characteristics of publications in this field. The main objective of this research is to identify research trends and patterns in the field of operational auditing through a bibliometric approach. The research data was obtained using the Publish or Perish (POP) application. The data collected was obtained from search results containing the keyword “operational auditing” obtained through Google Scholar. This study identified a total of 500 articles from 2000 to 2024. The results showed that the number of operational auditing studies conducted between 2000 and 2024 continued to increase. The analysis showed a close relationship between various keywords that reflect the main focus of the research, such as “technology audit” and “internal audit”.

This study aims to analyze the sentiment of iPhone product reviews from Amazon using the BERT (Bidirectional Encoder Representations from Transformers) model to classify reviews as either positive or negative. The dataset, sourced from Kaggle, includes text reviews and star ratings, where high ratings indicate positive sentiment and low ratings indicate negative sentiment. After text preprocessing steps, including data cleaning, tokenization, and sentiment labeling, the BERT model was fine-tuned for sentiment classification, with the data split into training, validation, and test sets. Evaluation results demonstrate that the BERT model achieves a high classification accuracy, with an accuracy rate of 93.9% and a balanced F1 score between precision and recall. Confusion matrix evaluation also indicates that the model consistently identifies both positive and negative sentiments. This study shows that Transformer-based models like BERT are highly effective in understanding customer opinions in e-commerce, with broad application potential for data-driven decision-making in marketing strategies and product development.

This research was carried out with the aim of finding out how to calculate Trend  Analysis (Index Number Series Analysis) in PT Timah Tbk financial reports and how to explain the results of calculations using Trend Analysis (Index Number Series Analysis). The research approach uses a quantitative type using secondary data collected using documentation and literature study methods. By analyzing financial report data at PT Timah Tbk. The technique for collecting secondary data is carried out using documentation techniques. namely by collecting company financial reports from December 31 2020. 2021. 2022. 2023 and March 31 2024. Data is collected from the official IDX website. namely (www.idx.co.id) by downloading . The research results show that the financial trend analysis of PT Timah Tbk from 2020 to 2024 shows significant changes in various aspects of the company's finances. PT Timah Tbk succeeded in increasing its total equity. major challenges in maintaining revenue and cost efficiency led to a decrease in overall profitability. In research. researchers have an interest in time and knowledge. which results in less comprehensive research results and obtaining limited information.

Micro, Small, and Medium Enterprises (MSMEs) play a pivotal role in driving Indonesia's economy forward, acting as the cornerstone for inclusive and sustainable economic development. However, these enterprises face a formidable challenge in expanding their operations. While effective financial management is paramount for success, many MSME practitioners lack awareness regarding the significance of meticulous and accurate financial record-keeping. To tackle this challenge, information technology, particularly digital accounting, presents promising solutions capable of enhancing the efficiency and precision of financial reporting. This research delves into the implementation of digital accounting among MSMEs in the Sukarame district, Bandar Lampung, aiming to scrutinize its impact on business performance. Employing a qualitative approach, the study seeks to grasp the perceptions, experiences, and everyday practices of MSME practitioners concerning the utilization of digital accounting applications. Through this inquiry, it aspires to cultivate a more comprehensive and contextual understanding of the ramifications of digital accounting adoption on Lampung's MSME sector, offering pertinent insights for policy formulation and the advancement of digital accounting practices across Indonesia. Ultimately, this study aims to contribute to the body of knowledge surrounding MSMEs' integration of digital accounting, promoting sustainable growth and economic inclusivity in Indonesia.

UMKM Bubur Kacang Mirasa menghadapi tantangan dalam pengelolaan persediaan yang berimbas pada biaya operasional. Penggunaan metode Economic Order Quantity (EOQ) dan Reorder Point (ROP) diusulkan sebagai solusi untuk mengoptimalkan pengendalian persediaan. Melalui analisis, ditemukan bahwa penerapan metode tersebut dapat mengurangi total biaya persediaan secara signifikan, serta memastikan ketersediaan bahan baku yang cukup untuk mendukung kelancaran proses produksi.Kesimpulan dari studi ini menegaskan pentingnya pengendalian persediaan yang efektif untuk meminimalkan biaya dan meningkatkan efisiensi operasional UMKM. Implikasi dari penelitian ini adalah perlunya UMKM untuk menerapkan sistem pengendalian persediaan yang lebih terstruktur dan berbasis data guna mencapai keberlanjutan usaha dan meningkatkan daya saing di pasar.

The aim of this research is to compare the roles and duties of BAZNAS and LAZ based on the old zakat law and the new zakat law, as well as the synergy of roles between the two. The urgency of this research is that it is hoped that this research can provide input for the implementation of zakat management in Indonesia to be more optimal, as well as input for the revision of the zakat law related to the duties and roles of the two zakat management institutions. The type of research used in this research is normative juridical with a statutory and comparative approach, with analytical descriptive research specifications, and the type of data used is secondary data. The results of this research show that BAZNAS and LAS, both have similar tasks and similar goals, they are not competitors with each other, in fact, they are partners and must work together so that zakat management becomes more effective and efficient so that the potential of zakat in society can be maximally absorbed. The findings from this research are that there is harmonization of roles between BAZNAS and LAZ, this harmonization does not yet exist in the Zakat Law. It is hoped that the new zakat law will include this as part of an effort to increase the quality of implementing the functions of BAZNAS and LAZ as they should in accordance with current developments, especially in the digital era.




Tujuan penelitian ini untuk mengkaji perbandingan peran dan tugas BAZNAS dan LAZ berdasarkan UU zakat lama dan UU zakat yang baru, serta sinergi peran di antara keduanya. Urgensi penelitian ini diharapkan penelitian ini dapat menjadi masukan bagi pelaksanaan pengelolaan zakat di Indonesia agar lebih maksimal, serta masukan revisi Undang-Undang Zakat terkait dengan tugas dan peran kedua lembaga pengelola zakat tersebut. Jenis penelitian yang digunakan dalam penelitian ini ialah yuridis normatif dengan pendekatan perundang-undangan dan perbandingan, dengan spesifikasi penelitian deskriptif analitis, dan jenis data yang digunakan ialah data sekunder. Hasil penelitian ini menunjukkan bahwa BAZNAS dan LAS, keduanya memiliki persamaan tugas dan kesamaan tujuan, keduanya bukan pesaing satu sama lain, justru keduanya merupakan mitra dan harus bersinergi, agar pengelolaan zakat menjadi lebih efektif, dan efesien sehingga potensi zakat di masyarakat dapat terserap secara maksimal. Temuan dari penelitian ini adanya harmonisasi peran antara BAZNAS dan LAZ, harmonisasi ini belum ada dalam Undang-Undang Zakat. Harapannya Undang-Undang Zakat yang baru nanti memasukkan terkait hal tersebut sebagain upaya untuk peningkatan kulitas penerapan fungsi BAZNAS dan LAZ sebagaimana mestinya sesuai dengan perkembangan zaman terutama di era digital.

Business legality is something that MSMEs must have. Business legality is a business identity and a form of protection provided by the government for perpetrators MSMEs. Another benefit of legal business ownership is to expand access to MSME financing provided by the government and access to financing from banks. Problems that occur is that many MSME players do not understand how important it is to have business legality the. Apart from that, there is an opinion that managing complicated business legalities is one of them the reason why MSMEs are reluctant to take care of their legality. This service activity has the aim of:educate regarding the urgency of business legality for MSMEs. This activity was carried out in Sengon Village, Bendungan subdistrict. The results of this activity can be seen from the enthusiasm of the participants in participating technical guidance activities on the legality of MSMEs and increasing their knowledge.

Investment encouragement is needed in the tourism sector involving participation from the community, businesses, as well as local and central governments. This collaboration is crucial to ensure a shared commitment to developing the tourism potential with sustainable growth and positive impact. The "Jakarta 101" advertising campaign has produced a video showcasing three unique local tourist destinations in Jakarta, each with its own distinct characteristics, hidden gems, and profound meanings. One of them is a coffee shop that employs individuals with disabilities, adding a unique dimension to its significance. Additionally, Jakarta boasts an educational museum with knowledgeable guides explaining its historical artifacts, along with other educational spots focused on environmental care and recycling, previously plagued by high crime rates. In this advertising campaign, a copywriter is responsible for the pre-production stages, including scriptwriting and formulating interview questions for the speakers. The copywriter plays a pivotal role in designing the advertising communication concept, maintaining brand consistency, and supporting the brand experience in various scenarios. The role of a copywriter increasingly demands digital and technological skills due to the evolving times. This research aims to enhance the skills of copywriters in creating the "Jakarta 101" advertising campaign and provide fresh insights into the role of copywriters in content creation. Copywriting in advertising holds a crucial role, serving as a bridge between potential consumers and the purchasing decision.

This study analyzes the strategy and development of industry in Indonesia with the aim of identifying the main factors that influence the growth of the industrial sector. This study uses a qualitative method with a literature study through related documents and journals. The results of the study indicate that industrial growth is influenced by economic, social, technological factors, and government policies. These factors include the growth of the manufacturing sector, the availability of skilled labor, investment, and the adoption of Industrial Revolution 4.0 technology. Government strategies such as Making Indonesia 4.0, tax incentives, and infrastructure improvements have played a significant role in encouraging industrial competitiveness in the global market. However, challenges such as limited infrastructure, high production costs that hinder growth, especially for Micro, Small and Medium Enterprises (MSMEs) and product quality that does not meet international standards are still major obstacles. This study concludes that in order to maintain competitiveness, industry must increase innovation, implement new technologies and strengthen the quality of human resources. The active involvement of the government in supporting policies and infrastructure is crucial to encourage sustainable industrial development.