Correspondence is one of the most important formal communication media in an organization because it functions to convey information clearly, systematically, and well-documented so as to support smooth communication between departments. This study aims to determine the role of correspondence in improving the effectiveness of organizational communication, as well as identifying challenges and solutions applied in its management. The method used is descriptive qualitative with data collection through interviews, observations, and documentation studies in an organization. The results of the study indicate that correspondence is effective as a formal communication tool that supports coordination between departments, although there are several obstacles such as late delivery and incorrect letter formats. Solutions such as administrative training, use of electronic filing systems, letter writing guidelines, and supervision have been proven to help improve the quality of correspondence. With good management, correspondence contributes significantly to improving the effectiveness of organizational communication as a whole.

"Digitalization Web for Mulyaharja Village, Bogor: A Community Empowerment Initiative" This project aims to develop a digital platform for Mulyaharja Village, Bogor, to enhance community empowerment and improve access to information and services. The web-based platform will provide a range of features, including news and announcements, community forums, and online services, to facilitate communication and collaboration among residents, village officials, and local businesses. By leveraging digital technology, this initiative seeks to promote transparency, accountability, and inclusivity in village governance, while also fostering economic growth and social development.

Now days, the home environment is still much  less supportive of life for the elderly, most elderly living at  home need a companion to help them. Safety, health, happiness  and independence will be difficult for them to get even the  elderly will be further away from the surrounding  environment. Based on population projection 2017 data there  are 23.66 million elderly people in Indonesia and predicted in  2020 there are 27.08 million people elderly. Smart homes that  are currently widely studied have not focused on elderly; most  smart homes only provide a sense of security and convenience  for adult residents. And this will be a problem that until now  has not solved the improvement of human life through  technology to get happiness, care and health especially for the  elderly. In many cases of the elderly, it is easier to send them to  live in a nursing home and that keeps them separated from  their families for the rest of their lives. That's what makes  them less happiness. Orange Technology is a collection of  technological elements to improve human life by getting  happiness, Care and health. This study reviewed the journals  of scientific databases such as IEEE explore, ACM digital  library and Proquest published from 2002 to 2017. From the  search results obtained 54 papers that will answer the scientific  questions of this research. The result of this research is a  framework of smart house that has Sensor, Monitoring,  Wireless, Scalability, Low cost, GPS and ease of installation  and maintenance as components of smart house of orange  technology for elderly.

The COVID-19 pandemic disrupted the operations and financial sustainability of Indonesia's culinary MSMEs, prompting the government to offer tax incentives as support. With the end of these incentives, businesses were pushed to adopt data-driven decision-making, despite only 18% of MSMEs having adequate financial record-keeping systems. Key challenges in post-pandemic adaptation include low accounting literacy, limited human resources, and complex regulations. This study examines the practices, barriers, and effectiveness of managerial accounting among 120 culinary MSMEs in Jakarta, Bandung, and Surabaya through a mixed-methods approach combining case studies, surveys, and in-depth interviews. Findings indicate that business decisions remain largely intuition-based, with accounting limited to basic cash flow recording. Major barriers involve lack of expertise, limited access to technology, and difficulties adjusting to regulations. However, some medium-scale MSMEs have started applying cost analysis and budget planning. This study contributes to the limited literature on post-incentive managerial accounting in the culinary sector and highlights the urgency for context-based training, simplified fiscal policy processes, and adoption of user-friendly accounting technologies. Practical recommendations include collaborative training programs, mentoring, and technical assistance to improve MSMEs’ financial capacity and decision-making through better financial management practices

Despite numerous tax reforms, corporate tax compliance in Indonesia’s service industry remains low. A key reason is the failure to reconcile financial accounting with tax regulations through fiscal reconciliation. This study analyzes the impact of fiscal reconciliation on corporate tax compliance among Indonesian service firms. A mixed-method approach was used: a quantitative survey of 120 service firms and qualitative interviews with 8 tax practitioners and stakeholders. Regression results (coefficient = 0.621, R² = 0.547) show a significant positive effect of effective fiscal reconciliation on tax compliance. Qualitative findings support this, highlighting key issues such as process complexity, limited understanding of tax laws, and a lack of technological infrastructure. These results contribute empirical insights to Indonesia’s tax literature, particularly for the service sector. The study’s novelty lies in positioning fiscal reconciliation as a strategic tool to enhance compliance. It offers practical policy suggestions, including digitalization of systems, improved human resources, and timely and accurate tax reporting mechanisms.

This study aims to examine how the Old Age Security (Jaminan Hari Tua/JHT) claim process is carried out at the Palu Branch of BPJS Ketenagakerjaan, both through direct services at the office and online. The main focus is on how the accounting information system supports the claim process, starting from registration, data validation, approval, transaction recording, to payment. This research uses a descriptive qualitative method through interviews with several BPJS employees in the service and finance departments. The results show that the use of digital systems such as SMILE and the JMO application has made the claim process faster and more efficient, especially for online claims. However, some obstacles remain, such as data input errors and participants' lack of understanding of digital technology. Nevertheless, the integrated system helps reduce administrative burdens as data is directly connected to the central system without the need for manual processing at the branch office. These findings indicate that the implemented information system has been running effectively and efficiently, although assistance to participants is still needed to improve the success of digital claim services.

The Use of Color Palette Instagram Posts @muspera_kehutanan in Increasing Brand Awareness of the Forestry Museum and Library seeks to investigate in depth the role of color palettes in efforts to raise brand awareness of the Ir. Djamaludin Suryohadikusumo Forestry Museum and Library on Instagram social media @muspera_kehutanan. This study used a descriptive qualitative approach with four levels of Brand Awareness: Recognition Level, Recall Level, Brand Association, and Top of Mind. This study found that using consistent color palettes on the @muspera_kehutanan Instagram account helps to increase brand awareness for the Ir. Djamaludin Suryohadikusumo Forestry Museum and Library.  Although it has not reached the forefront of people's minds, the strategic initiatives made have laid a solid foundation for long-term reach expansion and audience loyalty.

Community Service Activities are a real form of students' social concern for the surrounding environment. Five students of the Management Study Program at Borneo Tarakan University carried out community service in collaboration with local MSME actors through an activity entitled "Sharing Chocolate Bread as a Form of Social Concern". This activity was held on Sunday, May 4, 2025 at 11.00–12.00 WITA at the Hidayah Nurul Yaqin Orphanage, Jl. Sesanip, Karang Anyar, Tarakan, North Kalimantan. The activities included welcoming, praying together, introductions, distributing chocolate bread produced by MSMEs, and documentation. The children of the orphanage welcomed enthusiastically, a warm and pleasant atmosphere was created, and positive interactions were established between students, MSMEs, and the children of the orphanage. This activity brought happiness to the children, became a means of social learning for students, and promoted products for MSMEs. This collaboration shows that synergy between academics and business actors can provide sustainable social contributions.

This study aims to analyze the effect of product arrangement on consumer purchasing decisions at Alfamidi Jl. Tuasan, Medan. Product arrangement is a crucial visual merchandising strategy in the modern retail industry to attract consumer attention and increase sales. The study used a quantitative approach with an associative method, involving 30 respondents selected through accidental sampling techniques. Data were collected using a questionnaire with a 5-point Likert scale and analyzed using simple linear regression with the help of SPSS version 25. The results showed that product arrangement had a positive and significant effect on consumer purchasing decisions with a coefficient of determination (R²) of 90.2%. The regression equation Y = 1.245 + 0.675X shows that every one unit increase in product arrangement will increase purchasing decisions by 0.675 units. The t-test produced a calculated t value of 16.071> t table 2.048 with a significance of 0.000 <0.05, confirming the research hypothesis. This finding confirms that product layout elements such as ease of access, visual appeal, and layout comfort play a vital role in influencing consumer behavior and increasing the effectiveness of retail marketing strategies.

The rapid growth of urban areas has triggered the rise of unlicensed development or illegal buildings that have a negative impact on spatial planning, the environment, and the social life of the community. Controlling illegal buildings is a big challenge for local governments, especially in applying administrative sanctions effectively and fairly. This article analyzes various problems faced in applying administrative sanctions, including structural constraints, weak legal culture, and socio-economic impacts of the crackdown. Using normative and empirical juridical approaches, this research evaluates the effectiveness of administrative sanctions in a number of cities such as Surabaya, Bekasi, and Pontianak, and highlights the need for regulatory reform, strengthening the capacity of the apparatus, and participatory approaches to the community. The results show that the effectiveness of administrative sanctions is still limited due to slow bureaucracy, lack of coordination between agencies, and low public legal awareness. Therefore, a comprehensive and collaborative strategy is needed to improve administrative law enforcement that is consistent and has a real impact in creating an orderly, sustainable and socially just urban space.