The aim of this research is to determine the influence of students' perceptions, motivation, interests and knowledge about taxes on career choices in the field of taxation. The formulation of the problem in this research is whether the influence of variables X and Y both have a significant effect. The results of the research are useful for interested parties, namely Muhammadiyah University, especially the Accounting study program, in increasing perception, motivation and interest in career choices in the field of taxation. This research was carried out at the Faculty of Economics, Muhammadiyah University of Riau. This research sample used a purpose sampling technique, namely Accounting students in 2020 and 2021 with a population of 196 students and a research sample of 66 students was taken from the Slovin formula. This research instrument uses a questionnaire and is tested with validity, reliability, regression analysis and hypothesis testing (t test) using the SPSS application. The results of this research are that perceptions influence career choices in the field of taxation, this is because one person's form of assessment in facing perceptual stimuli is the same, but in other conditions it will give rise to different perceptions. Motivation does not influence the choice of a career in taxation, indicating that students' motivation to pursue a career in taxation is very low for individuals who have a career in taxation. Interest influences the choice of a career in taxation. This is due to observations and considerations that a career in taxation will provide something positive to individuals which creates a desire to have a career in taxation.

In today's fast-paced food service industry, the efficiency of queue management is vital to operational success, profitability, and customer satisfaction. This study evaluates an integrated queue management system's impact on these critical areas. The results show an average satisfaction score of 80.11% from customers and 90.37% from food outlet owners, demonstrating the system's strong effectiveness. The research focused on the importance of reducing perceived waiting times through real-time updates, which enhance customer tolerance and satisfaction. By combining online and onsite ordering, the system provides real-time updates, order tracking, and notifications to boost efficiency and minimize cancellations. Despite some identified weaknesses, such as the absence of direct customer reviews and existing bugs, the system holds significant potential for improving user experience. These findings highlight the necessity for continuous development and maintenance to optimize the system further. Overall, this approach promises to advance the operational capabilities and customer satisfaction levels of food outlets.

The increasing reliance on information technology (IT) across various sectors has led to the growing importance of managing IT risks effectively. Information technology systems are prone to a variety of risks, including cybersecurity threats, system failures, and human errors. These risks can have severe consequences, such as financial loss, data breaches, and operational disruptions. To address these challenges, organizations must adopt comprehensive risk management strategies. This literature-based study explores various approaches and frameworks for managing IT risks, such as ISO 27001, NIST, and OCTAVE, by reviewing existing research and methodologies. The study aims to identify best practices, challenges, and trends in the field of IT risk management, offering insights into how organizations can improve their risk management strategies to enhance the resilience of their IT systems. Through this literature review, the paper highlights the importance of a systematic approach to IT risk management and provides recommendations for organizations seeking to mitigate risks and safeguard their technological.

Background: Emotional regulation is the ability of individuals to recognize, manage, and control their emotions, which is crucial for adolescents, especially when facing various situations in the school environment. This study motivated by the high incidence of stress and emotional problems among students, which can impact their academic performance and social relationships. Method: This research employs a quantitative approach using a survey method. Questionnaires were distributed to 173 students from grades 7, 8, and 9 at SMP 4 Sultan Agung. The obtain data were analyzed to identify the depiction of students emotional regulation and the factors influencing it. Result: Based on the analysis results, from 193 respondents, it showed that 81 respondents (46.8%) had good emotional regulation, while 92 respondents (53.2%) had sufficient emotional regulation. There was a significant difference in emotional regulation ability based on grade level, where students in higher grades had better emotional control. Internal and external factors can affect students' emotional regulation. Conclusion: This study concludes that the emotional regulation of students at SMP 4 Sultan Agung varies, and it is essential for schools and parents to collaborate in creating an environment that supports the development of students' emotional regulation skills.

The study aims to find a structural fit model related to students’ readiness to face the digital economy in the perspective of irrational behavioral economic theory. The study uses quantitative Explanatory research with a population of undergraduate students of Economics Education at the East Java PGRI College and uses a proportional random sampling with total of 351 students. Data were collected by questionnaires using linkert scale and were analysed by SEM-PLS data analysis . The findings show that digital economic skills don’t significantly mediate the relationship between herd behavior, loss aversion, and student readiness. However, the digital economy succeeded in mediating the influence of confirmation bias on student readiness because of helped reduce the impact of confirmation bias on student readiness by offering access to diverse information and developing critical thinking skills. This study contributes are become theoretical literature on the functional relationship between irrational behavior, digital economic skills, social support and student readiness studied in the context of behavioral economics. It can be a reference for developing educational models in digital era learning and reference for further researchers to develop appropriate policy recommendations by involving several related stakeholders.

The use of information technology in companies is a crucial element to support business process effectiveness and efficiency. However, it also presents various challenges and risks that need to be managed properly. Risk management is key to protecting company value, optimizing strategies, and securing assets. PT. Eterindo Nusa Graha, as an industrial company relying on information technology, faces risks related to data, software, hardware assets, as well as threats from natural, system, infrastructure, and human resources. To address these issues, the company implements the ISO 31000:2018 framework, known for its flexibility and structured approach in identifying, assessing, and managing risks. Analysis results show that out of 16 identified risks, 5 are categorized as low, 10 as medium, and 1 as high. This indicates that most risks are still controllable, although effective mitigation strategies are needed, especially for high-category risks. The implementation of ISO 31000:2018 at PT. Eterindo Nusa Graha has helped the company protect critical assets, build stakeholder trust, and ensure smooth business processes. Thus, the company has demonstrated good risk management capabilities, although it still needs to focus more on high risks to minimize potential impacts.

The use of information technology in companies is a crucial element to support business process effectiveness and efficiency. However, it also presents various challenges and risks that need to be managed properly. Risk management is key to protecting company value, optimizing strategies, and securing assets. PT. Eterindo Nusa Graha, as an industrial company relying on information technology, faces risks related to data, software, hardware assets, as well as threats from natural, system, infrastructure, and human resources. To address these issues, the company implements the ISO 31000:2018 framework, known for its flexibility and structured approach in identifying, assessing, and managing risks. Analysis results show that out of 16 identified risks, 5 are categorized as low, 10 as medium, and 1 as high. This indicates that most risks are still controllable, although effective mitigation strategies are needed, especially for high-category risks. The implementation of ISO 31000:2018 at PT. Eterindo Nusa Graha has helped the company protect critical assets, build stakeholder trust, and ensure smooth business processes. Thus, the company has demonstrated good risk management capabilities, although it still needs to focus more on high risks to minimize potential impacts.

Universitas Muhammadiyah Gresik (UMG) uses two main information systems to support academic and learning processes, namely the Academic Information System (SIAKAD) and the Online Learning System (SPADA). These two systems have not been integrated, causing inefficiencies in managing academic data such as attendance, assessment, and management of learning materials. This research aims to design integration between SIAKAD and SPADA using Object-Oriented Analysis and Design (OOAD) method with bottom-up approach. The OOAD method was chosen because of its ability to model the system in a structured and object-oriented manner without changing the main structure of the system that is already running, through the Unified Modeling Language (UML) diagram. The results showed that the integration of the two systems can improve the efficiency of academic data management, reduce the risk of data errors, and facilitate the administration and learning process for lecturers, students, and administrative staff. In addition, this integration is expected to reduce duplicate processes and facilitate users by providing a centralized system.

Universitas Muhammadiyah Gresik (UMG) uses two main information systems to support academic and learning processes, namely the Academic Information System (SIAKAD) and the Online Learning System (SPADA). These two systems have not been integrated, causing inefficiencies in managing academic data such as attendance, assessment, and management of learning materials. This research aims to design integration between SIAKAD and SPADA using Object-Oriented Analysis and Design (OOAD) method with bottom-up approach. The OOAD method was chosen because of its ability to model the system in a structured and object-oriented manner without changing the main structure of the system that is already running, through the Unified Modeling Language (UML) diagram. The results showed that the integration of the two systems can improve the efficiency of academic data management, reduce the risk of data errors, and facilitate the administration and learning process for lecturers, students, and administrative staff. In addition, this integration is expected to reduce duplicate processes and facilitate users by providing a centralized system.

This study was conducted to determine the effect of Weight Training leg muscle exercises and Shuttle Drill Kick on the speed of the sickle kick of extracurricular Pencak Silat Tapak Suci athletes at Junior High School Muhammadiyah Majalaya, the sample used a Saturated sampling technique and the sample taken was 20 people. This study used quantitative with an experimental method with a two group Pretest-Posttest design. The instrument used in this study was a sickle test. The results of data management were calculated to see the effect of Weight Training leg muscle exercises and Shuttle Drill Kick on the speed of the sickle kick of extracurricular Pencak Silat Tapak Suci athletes at Junior High School Muhammadiyah Majalaya. With the results of Weight Training for the right leg having an effect of 68.7%, for the left leg 64.0%. while the results of the Shuttle Drill Kick for the right leg had an effect of 86.0%, for the left leg 66.9%. This means that weight training leg muscles and shuttle drill kick can increase the speed of the sickle kick.