This paper discusses the methodologies for balanced transportation problems and their solutions, focusing on efficient and cost-effective distribution of goods from multiple sources to various destinations. The study highlights the importance of maintaining supply and demand balance and explores systematic approaches such as initial solution methods—North-West Corner, Least Cost, and Vogel Approximation Method—and the optimal solution technique, Stepping Stone. An illustrative case involving a company with multiple factories and markets demonstrates the application of these methods, resulting in minimized transportation costs. Additionally, the process of fertilizer allocation and cost analysis is examined, emphasizing the use of the Stepping Stone method to achieve cost minimization. The findings underscore the effectiveness of combining initial heuristics with iterative optimization to attain optimal transportation solutions, thereby enhancing logistical efficiency and reducing operational expenses.

Economic distribution is one of the important topics in Islamic economics because it is related to the equality and welfare of the community. This article discusses distribution instruments from the point of view of capitalist and Islamic economics. Capitalism popularized by Adam Smith emphasized individual freedom in asset ownership, but it often led to inequality and poverty. In contrast, Islamic economics emphasizes justice and the equitable distribution of wealth according to religious principles. This study uses a qualitative descriptive method with a literature review. This research reaches the conclusion that an Islamic economic system should be established, which emphasizes the value of justice in property as well as human freedoms and actions in accordance with religious teachings.

Predicting credit worthiness is an important step for banks to reduce the risk of bad credit. This research compares the performance of four classification algorithms, namely SVM, Naïve Bayes, Random Forest and Decision Tree using simulated datasets. The results obtained on the metrics of accuracy, precision, recall, F1 score, and AUC-ROC, show that Decision Tree has the best performance with 42.5% accuracy, 48.3% precision, 47.5% recall, 47.5% F1 score, and AUC 0.60, indicating its ability to is in differentiating credit worthiness. Random Forest achieved an accuracy of 37.5% and an AUC of 0.493, while Naïve Bayes had the lowest accuracy with an accuracy of 27.5% and an AUC of 0.425. SVM gives better results than Naïve Bayes but is still inferior to Decision Tree. This research recommends implementing a Decision Tree as the main model with optimization through hyperparameter tuning, adding relevant features, and handling data accounting. These results are expected to support banking decision making more effectively and efficiently.

Soursop leaves contain active compounds annonaceous acetogenins which are known to have cytotoxic activity against cancer cells. This study aims to evaluate the effect of soursop leaf methanol extract (EMDS) on the viability and growth inhibition of PC3 prostate cancer cells. The research method used was an in vitro experiment with subjects in the form of PC3 cell lines divided into five groups, namely the cell control group, the treatment group with EMDS at concentrations of 6.25; 12.5; and 25 mg/mL, and the group given doxorubicin as a positive control. Cell viability was analyzed using the MTT assay method after incubation for 0 and 24 hours, and cell morphology was observed. Data analysis was carried out using the ANOVA test. The results showed that the EMDS group with concentrations of 6.25 and 12.5 µg/mL experienced a decrease in OD values, although statistically there was no significant difference. The concentration of 12.5 µg/mL had the highest inhibitory effect on cell viability with an OD value of 0.94. Observation of cell morphology indicates the presence of cytotoxic effects. Conclusion: methanol extract of soursop leaves has potential as an anticancer agent against PC3 prostate cancer cells, although the inhibitory effect is relatively small.

Taxes and subsidies are two important instruments in economic policy that are often used by governments to achieve various macroeconomic goals. Taxes are mandatory contributions imposed on individuals or business entities to finance government expenditure, while subsidies are assistance or incentives provided by the government to reduce the cost burden on certain goods or services. Taxes play a role in funding the state budget which is used to provide various public services, such as infrastructure, education and health. Meanwhile, subsidies are often provided to keep the prices of important goods or services affordable for the public, especially in strategic sectors such as energy, food and transportation. These two policies, although they have different goals, are often interrelated in an effort to create economic and social stability. However, both taxes and subsidies have challenges and impacts that need to be considered. High taxes can burden society, while untargeted subsidies can cause market distortion and dependency. Therefore, careful planning and regular policy evaluation are essential to ensure the sustainability and effectiveness of these policies in promoting inclusive and equitable economic growth.

Performance assessment is very important for a company when it comes to making decisions. Performance assessment can also affect employee motivation and commitment at work and can affect the criteria for promotion. In general, some companies use a performance assessment system that is subjective and is considered less effective because there is no standard, making employees feel less fair in terms of assessment. To overcome these problems, it is necessary to design an assessment system with the Behaviorally Anchor Rating Scale (BARS) method because this method is more objective in matters that need to be assessed. It is hoped that this BARS method can assess all employees more objectively and fairly and can affect the motivation of employees to be more active in work.

In the digital era, universities play an important role in developing policies and technology to ensure students' academic integrity. This research aims to explore and analyze holistically the contribution and effectiveness of universities in maintaining academic integrity in the digital era. The research method used is a literature review with a semi-systematic review approach, which is then expanded with bibliometric analysis using the VOSViewer tool. Of the 115 papers identified in the bibliometric analysis with the keyword “college plagiarism”, it was found that the term “plagiarism” was often associated with “student”, “college”, “academic”, and “plagiarism”. Key relevant terms include “training”, “locus of control”, “rabin-karp”, “text mining”, “hash”, “levenshtein distance algorithm”, “similarity”, and “publication”. Universities should conduct training and strengthen students' locus of control to instill integrity values. The concept of “similarity” in plagiarism detection helps maintain the originality of academic work, while “rabin-karp” and “text mining” technologies are used to recognize plagiarized text and find suspicious patterns. The “hash” concept and “Levenshtein distance algorithm” are important in maintaining academic integrity, and “publication” ensures research meets academic integrity standards. Universities leaders are responsible for preventing plagiarism by implementing code of ethics and promoting awareness and understanding within the entire academic community.

This study aims to assess the efficacy of the phonics method in improving the English language proficiency of Indonesian first-grade elementary school students. The core group of 32 participants consisted of fifteen female and seventeen male students in the observation and interview techniques used to collect data. The results of this study showed that the phonics method can help increase the vocabulary of early childhood students, as the students can pronounce the letters correctly and remember the sounds of the letters and words. The findings show that the phonics method strengthens their early understanding of English by assisting first-graders in building a solid foundation. The study's findings showed that there are differences in the learning outcomes of beginning reading in students who follow the use of audio-visual media and in students who do not use audio-visual. Phonic method helped students build a solid foundation in reading, which in turn strengthened their foundation for English language proficiency. This study emphasizes the importance of phonics as a powerful teaching tool for developing reading skills in the early stages of formal education.

PT Pakuwon Jati, Tbk, sebuah perusahaan properti yang terdaftar di Indonesia. Pengendalian internal yang efektif sangat penting untuk melindungi aset, memastikan pelaporan keuangan yang andal, dan mematuhi hukum dan peraturan. Penelitian ini mengevaluasi komponen-komponen sistem pengendalian internal Pakuwon Jati berdasarkan kerangka kerja, termasuk lingkungan pengendalian, penilaian risiko, aktivitas pengendalian, informasi dan komunikasi, dan pemantauan. Data dikumpulkan melalui laporan keuangan tahunan Pakuwon Jati, tbk. Temuan menunjukkan bahwa Pakuwon Jati telah menerapkan sistem pengendalian internal yang memadai dan selaras dengan prinsip-prinsip yang berlaku, mengedepankan transparansi dan meningkatkan kepercayaan pemangku kepentingan terhadap laporan keuangan. Namun, perusahaan perlu memiliki prosedur yang memadai untuk memantau dan mengevaluasi kinerja pengendalian internal secara berkala. Wawasan dari penelitian ini berkontribusi pada pemahaman praktik pengendalian internal di sektor properti Indonesia dan dampaknya terhadap transparansi pelaporan keuangan.