Payroll in a company is one of the activities that has a very important role in the development of information technology. In a company, the payroll system is a very important activity because payroll is related to the payment of wages that employees are entitled to. In technological developments, currently many companies use computerized payroll data processing. The treasurer records and processes data for payment of employee salaries for the contributions they make to the company and prepares employee payroll reports to be submitted to company leadership. The payroll system and calculation of PPh Article 21 at PT Utama Farma Kendal has problems in processing employee salary data and calculation of PPh Article 21 using Microsoft which is vulnerable to master confusion due to user carelessness. Apart from that, it has weaknesses in data security because it can be easily accessed so it is prone to data manipulation. This research aims to develop a payroll information system and calculation of PPh Article 21 at PT Utama Farma Kendal using the PHP programming language and MySQL database. The results of this research conclude that the existence of a payroll system and calculation of PPh Article 21 can facilitate the performance of finance officers who are responsible for the process of calculating employee salaries.

Corporate governance is crucial in enhancing competitiveness and attracting investment, particularly in emerging markets that face challenges such as complex regulatory environments and ownership structures. Shareholder activism has emerged as an essential mechanism for improving corporate accountability and performance. This study aims to analyze the impact of shareholder activism on corporate performance in emerging markets, considering corporate governance as a moderating variable. A quantitative approach is employed, utilizing panel data analysis from publicly listed companies in emerging markets over a period of 5 to 10 years. Corporate performance is measured using financial indicators such as Return on Assets (ROA), Return on Equity (ROE), and Tobin's Q, while shareholder activism is assessed based on the number of resolutions proposed in shareholder meetings. A panel regression model is applied to identify the relationships among the variables. The results indicate that shareholder activism has a significant positive impact on corporate performance, with a coefficient of 0.35 for ROA (p-value 0.001). Corporate governance acts as a moderator that strengthens this relationship, with an interaction coefficient of 0.10 (p-value 0.05). Overall, the regression model explains 78% of the variation in corporate performance (R-squared = 0.78). This study provides empirical evidence demonstrating that shareholder activism, supported by robust governance, can enhance corporate transparency and accountability in emerging markets. These findings are relevant for stakeholders aiming to promote better governance practices to sustainably enhance corporate competitiveness

This community service aims to support the development of batik businesses in Kampoeng Jadoel, Semarang, through the implementation of digital marketing strategies. This activity is motivated by the challenges faced by batik MSMEs, such as limited market access, low digital literacy, and competition in the era of globalization. The implementation method includes digital literacy training, mentoring in creating marketing content, and optimizing the use of digital platforms such as social media, marketplaces, and websites. The results of the program show an increase in participants' understanding of the concept of digital marketing, the ability to utilize digital media for promotion, and an increase in sales of batik products. In addition, stronger branding and more interactive relationships with consumers are created. This program also provides recommendations for business sustainability, such as the development of an integrated digital marketing system and ongoing coaching. It is hoped that this service can be a model for community empowerment in supporting economic independence based on local wisdom.

Al Hikmah Semesta Cooperative, Pegandon Branch, is a savings and loans office that helps the community in terms of business financing, agricultural capital, savings in the form of deposits, a cooperative structure that provides loans to customers, interest rates on various credits, etc. Problems with the Al Hikmah Semesta Cooperative loan application system, Pegandon Branch. This system still uses a manual system where data is collected via the Excel application, which is of course vulnerable to data loss and damage. The information system of the Al Hikmah Semestah Community Cooperative Pegundon Branch will make the provision of financial information to users of financial reports more effective and precise. The success of the role of the information system can be measured from the effectiveness of presenting borrower data reports. If the loan application information system plays a good role in its implementation, this system can produce effective and high-quality borrower data reports that become the basis for decision making.

The implementation of cashier payments and cashier data processing at UPTD Puskesmas In order to support implementation activities at UPTD Puskesmas XYZ, a system is needed which is expected to make things easier for cashiers. This research is qualitative in nature with observational data collection techniques. This information system design method uses Prototype. The consequence of this exploration is that there is an online application that can assist with the installment interaction for non-BPJS patients. This application was made with the PHP programming language and the data set utilized is MySQL.

Koperasi Simpan Pinjam Sumekar menghadapi kendala dalam penyusunan pelaporan keuangan yang sesuai standar, tidak mengetahui berapa keuntungan murni yang didapatkan, kurang pahamnya pengetahuan dasar pencatatan keuangan dan kurang pahamnya pengetahuan mengenai aplikasi keuangan berbasis digital. Tujuan pengabdian masyarakat ini meningkatkan pemahaman pengetahuan dasar pencatatan keuangan dan meningkatkan kemampuan mengoperasikan aplikasi keuangan melalui edukasi dan pelatihan penyajian laporan keuangan berbasis digital. Pengabdian masyarakat melibatkan para pengurus Koperasi Simpan Pinjam Sumekar, Kecamatan Ngampilan Yogyakarta sebagai objek penelitian. Metode yang digunakan dalam pelatihan adalah metode luring, langsung tatap muka & pendampingan yakni dengan menganalisis dan problem solving. Materi pembukuan keuangan disajikan dengan ceramah, tanya-jawab, dan demonstrasi. Materi tersebut dibuat dengan sederhana dan menarik sehingga materi pembukuan keuangan mudah dipahami KSP Sumekar. Selanjutnya proses pencatatan dimulai dengan contoh transaksi sederhana secara manual, pembuatan laporan keuangan dan dilanjutkan demontrasi pencatatan keuangan dengan menggunakan aplikasi akuntansi. Hasil pelatihan dan pendampingan literasi finansial pelaporan keuangan melalui aplikasi akuntansi ini diharapkan berjalan dengan baik, serta terjadi peningkatan pemahaman mengenai pengetahuan dasar pencatatan keuangan dan peningkatan pemahaman mengenai pengoperasian aplikasi akuntansi.

Technology and science are currently developing very rapidly, so that every business world, organization and other fields need fast, accurate and precise information. The data obtained will be distributed evenly so that it can fulfill information requests. The use of computer technology in business or office environments, both government and private, is no longer something strange. Especially in large companies, the use of it technology will help reduce workload. Astra motor weleri, a commercial company that sells honda brand motorbikes. Astra motor weleri is one of the largest dealers in kendal regency so there is quite a lot of stock at the dealer. With so many motorbikes in stock, stocking errors sometimes occur during the sales process, resulting in frequent cancellations of orders or what is usually called do delivery orders. Sellers also have difficulty marketing to consumers because consumers find it difficult to see automotive products. For example, a seller must send every photo to consumers who want to buy a car. According to the author, it is less effective. Apart from that, the car buying process from the consumer side is also too complicated because it takes a lot of time, both in cash and credit. With so many motorbikes being sold, using a manual sales system is deemed less effective.

Enhancing the quality of education involves fostering strong literacy skills, not only in academic aspects but also in understanding, processing, and conveying information. In the midst of globalization and technology, literacy skills have become increasingly important in facing the changes of the times. This study aims to develop a playful learning approach that encourages enjoyable literacy activities in Desa Sokawati. Employing a qualitative approach with an action research design, this study engages children, educators, parents, and the community in Desa Sokawati. Engaging literacy activities tailored to the characteristics of children are designed based on surveys and interviews. Once planned, these literacy activities are implemented in KB, TK, and SD classes. Observations of children's and educators' responses are conducted during the implementation phase. The results indicate that the playful learning approach is effective in fostering enjoyable literacy activities in Desa Sokawati. Children are engaged in various activities that combine creativity, art, and learning. By developing an approach that suits the characteristics of children and the local potential, this study aims to provide practical guidance for educators, parents, and the community in enhancing children's literacy in Desa Sokawati. Furthermore, this research contributes to the development of sustainable literacy-based education in rural areas.
 

Cost of goods manufactured (COGM) is an important component of making a product, because knowing the COGM of a product can be used as a reference to determine the profit margin of a product. Without knowing the COGM of a product, we will be confused in determining the selling price. The COGM calculation is very influential for the sale of a product whether the product is experiencing a profit or loss.
This study aims to determine the COGM calculations that have been carried out by MSMEs are in accordance with COGM accounting calculations or are still only limited to manual calculations. In addition, the main objective of this study is to design an accounting system for determining COGM in the Tempe Chips Industry in determining the cost of production and to apply a variable costing method to determine the cost of goods manufactured in SMEs so that the correct cost of production can be presented.
The results of this study indicate that based on Cost of goods manufactured calculations carried out by MSME actors it is still very low so it is necessary to revamp the HPP calculations in accordance with accounting standards. Based on the evaluation of the old system, the author wishes to offer a new system, namely the Information System for Determining the Cost of Production of Tempe Chips SMEs which is expected to be an alternative in solving problems that are being faced by business owners. This new system makes it easy for users related to the process of recording data into the database, so that related parties can easily operate.
 

Komputasi kuantum melakukan perhitungan dengan menggunakan fenomena fisik dan prinsip mekanika kuantum untuk memecahkan masalah. Bentuk komputasi ini secara teoritis telah terbukti memberikan percepatan pada beberapa masalah pemrosesan modern. Perkembangan baru dalam teknologi kuantum mulai bermunculan, dan penerapan model pembelajaran untuk perangkat baru ini terus berkembang. Dengan banyak antisipasi pemanfaatan fenomena kuantum di bidang Machine Learning telah menjadi jelas. Penelitian ini mengembangkan model kerangka kerja perangkat lunak TensorFlow Quantum (TFQ) untuk tujuan machine learning. Kedua model yang dikembangkan memanfaatkan teknik pengkodean informasi dari pengkodean amplitudo untuk penyusunan keadaan dalam model pembelajaran kuantum. Tujuan dari penelitian ini adalah mengeksplorasi kapasitas pengkodean amplitudo untuk menyediakan persiapan keadaan yang diperkaya dalam metode pembelajaran dan analisis mendalam tentang properti data yang memberikan wawasan tentang data pelatihan menggunakan Variational Quantum Classifier (VQC). Munculnya metode baru ini menimbulkan pertanyaan tentang cara terbaik menggunakan alat ini, tujuannya adalah untuk memberikan beberapa penjelasan ikhtisar untuk keadaan machine learning kuantum yang dapat diterapkan mengingat kendala perangkat yang sebenarnya. Hasil penelitian ini menunjukkan ada keuntungan yang jelas untuk menggunakan pengkodean amplitudo dibandingkan metode lain seperti ditunjukkan menggunakan jaringan saraf klasik kuantum hibrid di TFQ. Selain itu, ada beberapa langkah prapemrosesan yang dapat menghasilkan lebih banyak data kaya fitur saat menggunakan VQC, pada dasarnya teorema makan siang tidak gratis berlaku untuk metode pembelajaran kuantum seperti halnya dalam teknik klasik. Informasi meskipun dikodekan dalam bentuk kuantum tidak mengubah langkah-langkah penyiapan data tetapi melibatkan cara-cara baru untuk memahami dan mengapresiasi metode-metode baru ini. Pekerjaan masa depan di bidang ini akan membutuhkan perluasan ke dalam teknik klasifikasi multikelas yang cukup dikembangkan untuk dapat diterapkan dalam pekerjaan seperti ini.