The rapid growth of RT/RW Net-based internet services among the community has driven the need for an integrated, efficient, and easy-to-use billing system. The self-help RT/RW Net model often faces challenges in terms of administrative management, especially related to customer recording, billing, and financial reporting which are still done manually. Common problems faced by partners are payment systems that have not been digitized and minimal transparency in data collection and tracking of customer transactions. The purpose of this activity is to design and implement a web-based billing application built using the Laravel framework. This application is designed to facilitate the process of managing customer bills, monitoring internet service usage, and preparing financial reports automatically and in a structured manner. The method of implementing the activity includes the system design stage, training partners in using the application, and assistance in direct implementation in the RT/RW Net operational environment. The results of the activity show that the developed system has succeeded in automating most of the billing process and increasing the efficiency of administrative management by up to 80%. In addition, this system also has a positive impact on increasing transparency and accuracy of customer data. Suggestions for further development include the addition of automatic payment features through integration with payment gateways, as well as improving the user interface to make it more responsive and user-friendly.

The design of banknotes is not merely an aesthetic element but also holds symbolic meanings that reflect a nation's identity, history, and cultural diversity. This study analyzes the design of the 2022 Rupiah banknotes using Charles Sanders Peirce’s semiotic approach, which consists of icons, indexes, and symbols, through a qualitative descriptive method. The findings indicate that the visual elements in these banknotes function not only as a medium of exchange but also as a visual communication tool that strengthens nationalism and cultural awareness. National heroes, traditional dances, indigenous flora, and natural landscapes featured on each denomination carry both explicit and implicit meanings that represent Indonesia's historical and cultural values. Furthermore, the design differences between the 2016 and 2022 emissions, such as the use of more vivid colors, varied sizes, and enhanced security features, highlight the government's visual communication strategy to maintain authenticity and facilitate Rupiah identification. This study provides insights into how banknote design serves as an educational medium and a unifying tool for the nation through meaningful visual symbols.

The 5G network represents a major technological advancement driving the progress of the Internet of Things (IoT), particularly through its ability to transmit data at high speeds with near-instant response times. It enables stable connectivity for a greater number of IoT devices within a single area without compromising network performance, thereby supporting the development of advanced applications such as smart cities, precision agriculture, smart grids, and modern healthcare services. In the energy sector, 5G enhances smart grid management by enabling more efficient energy distribution. In healthcare, it allows real-time monitoring of patients through IoT-based medical devices. Meanwhile, in the agricultural domain, 5G facilitates intelligent land management and supports more accurate decision-making. Overall, 5G strengthens IoT capabilities by providing highly precise and real-time data, which accelerates analytical processes and improves operational performance. Consequently, 5G plays a strategic role in advancing digital transformation across various industrial and social sectors, boosting productivity, operational efficiency, and service quality, while also opening new opportunities for future IoT implementations.

These socializing aims to enhance the mulyosari student's awareness of the dangers of bullying and addiction to online games, and encourage prevention through collaborative education.

Economic growth is the key to successful development and increased prosperity in developing countries like Indonesia. This study uses secondary data from 2013-2023 to analyze the influence of the Human Development Index, Unemployment Rate and GRDP on development. The results show that GRDP and Unemployment Rate do not have a significant effect on the Human Development Index. Therefore, it is important for the authorities to facilitate job seekers in finding work, even if they do not work in Lampung Province.

Jean Piaget's theory of cognitive development is one theory that explains how children adapt to the environment and interpret objects and events around them. Piaget stated that children's intelligence or cognitive abilities change and progress through four stages. While early childhood development is the progress experienced by children as a whole, both in terms of physical to emotional development. The purpose of this study was to determine the theory of cognitive development that occurs in early childhood. Both in the form of understanding cognitive development, factors that influence children's cognitive development, stages in children's cognitive development, children's cognitive development methods, appropriate education for early childhood and developmental theory in early childhood. In this study, the author uses a library research approach or literature study. To find data on literacy studies, you can refer to books, research journals, scientific papers, and published articles. From this study, the results of the theory of cognitive development are related to involving understanding based on knowledge that seems real and comes from experience. And the most appropriate learning applied in early childhood education is the student center model. The student center learning method is a child or student-centered learning model.

Suatu perusahaan pasti bertujuan untuk mendapatkan keuntungan. Perusahaan juga mempunyai maksud untuk memakmurkan pemilik dengan cara memaksimumkan nilai perusahaan. Semakin tinggi nilai suatu perusahaan akan mencerminkan bahwa memiliki kemakmuran yang tinggi bagi pemilik saham. Penelitian ini dilakukan dengan tujuan untuk memberikan bukti empiris pengaruh kebijakan hutang dan profitabilitas terhadap nilai perusahaan pada perusahaan sektor pertanian yang terdaftar di BEI periode 2019-2021. Penelitian ini menggunakan populasi perusahaan  sektor pertanian yang tercatat pada BEI pada tahun 2019 – 2021. Kemudian penggunaaan sampel didapat dengan cara mengadopsi metode purposive sampling.  Metode uji statistic deskriptif  dan uji regresi linier berganda  menjadi teknik analisis data pada penelitian ini.  Penelitian ini memberikan hasil bahwa kebijakan hutang dan profitabilitas tidak memiliki pengaruh pada variabel nilai perusahaan.

A company definitely aims to make a profit. The company also has a purpose to prosper the owners by maximizing the value of the company. The higher the value of a company will reflect that it has high prosperity for stock owners. This study was conducted with the aim of providing empirical evidence of the influence of debt and profitability policies on corporate value in agricultural sector companies listed on the IDX for the 2019-2021 period. This study uses the population of agricultural sector companies recorded on the IDX in 2019-2021. Then the use of samples obtained by adopting purposive sampling method.  Descriptive statistical test method and multiple linear regression test into data analysis techniques in this study.  This study gives the result that the debt policy and profitability have no influence on the variable value of the company.

Religious moderation is one of the efforts to deal with differences in religion. Religious moderation can be manifested in a moderate attitude in dealing with cultural, ethnic, taste and religious differences. Religious moderation can produce a harmonious, peaceful life order, and create a society that respects each other in the midst of existing differences. There are many media that can be used to convey messages of religious moderation, one of which is through film. This study aims to analyze the values of religious moderation contained in the film Kebun Krecek on the Krecek Media Youtube channel. The theory used in this study is Roland Barthes' semiotic theory to analyze signs through the processes of denotation, connotation and myth meanings. This research uses a qualitative descriptive approach. The results obtained from this study are that there are two actors/actors of different religions namely Hindus and Muslims who are still good friends and help each other even though they have different religions. The scenes in the film also represent the values of religious moderation that they apply in their daily life, namely the scene of lending a bicycle to a Muslim friend so they won't be late for Friday, sharing drinks and snacks, and inviting friends to eat together. at home.
 

Masjid merupakan salah satu organisasi non laba bidang keagamaan, sehingga perlu dilakukan penyusunan laporan keuangan sebagai bentuk pertanggungjawaban akuntabilitas dan transparansi kepada pemberi dana, anggota organisasi, kreditur, dan pihak lain yang menyediakan sumber daya. Penyusunan laporan keuangan entitas non laba dapat berpedoman kepada Interpretasi Standar Akuntansi Keuangan (ISAK) No.35. Dalam penelitian ini, peneliti ingin melihat kesesuaian laporan keuangan menurut ISAK No.35 serta bagaimana susunan laporan keuangan dan proses pencatatannya pada entitas masjid. Penelitian ini menggunakan metode penelitian kualitatif. Objek penelitian ini adalah Masjid Syamsul Ulum (MSU) Telkom University Bandung. Proses pengumpulan data dilakukan melalui kegiatan wawancara, observasi dan studi pustaka. Hasil penelitian ini, laporan keuangan yang disusun oleh pengurus Masjid Syamsul Ulum tidak sesuai dengan ISAK 35. Proses pencatatan akuntansinya pun masih dilakukan secara manual. Hasil rekonstruksi tersebut dapat menjadi bahan masukan dan pertimbangan bagi pihak organisasi dalam menerapkan standarisasi pencatatan keuangan ISAK 35.