This research is focused on assessing the public opinion of netizens on Twitter regarding the Constitutional Court's decision on the results of the 2024 Presidential Election by utilizing the Naïve Bayes classification algorithm. Twitter is the main social media platform that many people use to voice their opinions, including on political issues. Through the Naïve Bayes classification method, public opinion is divided into two main sentiments: positive and negative. This research began with the collection of comment data through the scraping process, then continued with the pre-processing stages of data which included case folding, tokenizing, normalization, stopword removal, and stemming. The processed data is then manually labeled to form training data. The Naïve Bayes model was trained using the training data, then tested using test data to evaluate the performance of the classification model. The results of the evaluation showed that the model had an accuracy rate of 90%, with precision and recall values in the positive class of 83% each. These findings show that the Naïve Bayes algorithm can effectively classify netizens' sentiments against the Constitutional Court's ruling. In addition, the classification results also show that netizens' opinions tend to be divided, with a slightly higher proportion of negative sentiments compared to positive sentiments. This study also enriches the methods used in digital sentiment analysis, especially in understanding public responses to political issues that develop on social media. The results of this study are expected to be a reference in data-based decision-making on public opinion, especially in the realm of public policy, political communication, and digital information management. Going forward, similar research could be further developed with different algorithms or with a wider scope of data to get a more comprehensive picture.

This research uses the Fraud Control Plan (FCP) as a moderating variable to explore how human resource competency, internal control systems, and internal supervision affect regional government financial reporting. Due to financial reporting transparency and accountability issues, public sector corruption remains rampant, prompting the study. A quantitative approach was used using moderated regression analysis. Lampung Province's Regional Financial and Asset Management Agency (BPKAD) accounting and reporting workers received questionnaires to gather data. The results show that human resource competency, internal control mechanisms, and internal supervision improve financial reporting. The Fraud Control Plan strongly moderates the correlations between human resource competency, internal supervision, and financial reporting quality, but not the internal control system. These findings imply that improving human resource competences, internal supervision, and fraud control may significantly enhance regional government financial reporting openness and accountability.

This study aims to analyze the influence of macroeconomic conditions, capital, and good corporate governance on earnings, financial risk, and yield to maturity bond, with bond rating acting as a moderating variable. The research focuses on banking companies listed on the Indonesian Stock Exchange (IDX). A Quantitative approach with a secondary data from Indonesian Stock Exchange (IDX) and Indonesian Bond Market Directory (IDMB) Purposive sampling method was applied, resulting in 102 active banking bond samples listed on the IDX during the 2020–2023 period. The hypotheses were tested using Structural Equation Modeling with Partial Least Squares (SEM-PLS). Out of 14 proposed hypotheses, 4 were supported with statistically significant results, while the remaining 10 were not. The results show that capital has a significant effect on financial risk, while earnings significantly influence both financial risk and bond yield to maturity. Overall, this study shows that internal factors like earnings and capital have a stronger impact on a company’s risk perception and debt cost than implementation good corporate governance and macroeconomic conditions. It also highlights the important role of bond ratings in reflecting a company’s reputation and credit quality in the banking bond market.

This study aims to analyze the effect of investment decisions, capital structure, company size on profitability and Sustainable Growth, with profitability as a mediating variable and Financial Flexibility as a moderating variable. Data is obtained from secondary sources, namely audited financial reports from heavy construction and civil engineering subsector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The analysis was carried out using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The results showed that investment decisions, capital structure, and company size have a significant effect on profitability. However, only company size has a significant effect on Sustainable Growth. Investment decisions and capital structure have no significant effect on Sustainable Growth. Profitability also has an insignificant effect on Sustainable Growth and does not mediate the relationship between variables. In addition, financial flexibility does not moderate the relationship between profitability and sustainable growth. This finding indicates that increased profitability is more influenced by investment strategy, capital structure, and firm scale, but does not necessarily translate directly into Sustainable Growth.

With technological advancements, digitalization in business has become a crucial factor in enhancing sales effectiveness, especially for micro, small, and medium enterprises (MSMEs). Toko Sakinah, which has been operating for nearly 35 years in Bengkalis, still relies on conventional sales methods, such as WhatsApp transactions or direct store visits. This approach limits market reach and operational efficiency. Therefore, this study aims to design and develop a web-based digital sales system using the Design Sprint method to improve sales effectiveness at Toko Sakinah.The Design Sprint method is applied to develop the system quickly and systematically, focusing on understanding user needs, prototyping, and testing solutions before full implementation. The result of this research is a sales website that facilitates online product ordering, sales reporting, and interaction between buyers and store owners. This website is expected to expand market reach, enhance sales efficiency, and serve as a development model that can be replicated by other MSMEs.

Vitamin D is an essential steroid hormone that plays a role in calcium and phosphorus regulation and has the potential to affect sleep quality. Vitamin D deficiency in the elderly often occurs due to minimal exposure to sunlight and age-related physiological changes, which contribute to the high incidence of sleep disorders, including insomnia. This community service activity aims to screen vitamin D levels in the elderly as a cause of insomnia through the Plan-Do-Check-Act (PDCA) approach. The activity was carried out at Panti Bina Bhakti, South Tangerang, involving 93 elderly participants aged > 65 years. The results showed that the average vitamin D levels among the age groups 61-70 years, 71-80 years, 81-90 years, and 91-100 years were 7.6 mg/dl, 7.2 mg/dl, 7.6 mg/dl, and 13.9 mg/dl, respectively. Interventions through vitamin D supplementation, sunlight exposure, and education in the form of sleep hygiene are effective in improving the health and sleep quality of the elderly.

This research aims to determine the role of investigation audit techniques, investigative audit standards and investigative audit profesionalism in determining the level of fraud. There have been many fraud cases that have occured, especially in Indonesia, so we need to know the magnitude of the influence of each variable in knowing and disclosing the level of fraud that has occurred. Audit techniques and standards that are applied optimally, complemented by high professionalism of auditors, should produce maximum results in revealing and knowing the level of fraud that has occurred. This research uses qualitative methods by conducting literature studies from previous articles and research. Data sources were obtained from journals, books and articles on the internet that were relevant to the theme of this research. The result of this researchs are that investigative audit techniques and the proffesionalism of investigative auditors have an influence in disclosing fraud to determine the level of fraud that has occurred.

This research aims to explore the role of technology in developing the reading skills of class VIII students at SMPN 2 Bone. With rapid technological advances, education is experiencing a significant transformation, including in teaching and learning methods for reading. This study uses a qualitative approach with a case study method to understand the impact of using technology such as educational software, e-books, and interactive reading applications on students' reading abilities. Data was collected through classroom observations, interviews with teachers and students, and document analysis. The results showed that the use of technology significantly increased students' motivation and interest in reading, as well as improving their reading comprehension. Technology allows access to a variety of more interesting and interactive reading materials, which not only improve reading skills but also broaden students' horizons and knowledge. However, this research also found several challenges, such as limited technological infrastructure and the need for training for teachers to utilize technology effectively. In conclusion, technology has great potential in developing students' reading skills, as long as it is implemented with the right strategies and adequate support.

This study aims to analyze the impact of workload and work environment on reducing medication error through the use of technology as an intervening variable in the Inpatient Pharmacy Depot of RSUD Kota Bogor. Medication error refers to errors in the medication process that can endanger patients, and this research examines how workload, work environment, and technology influence such errors. The research method employed is quantitative, using a survey approach with questionnaires distributed to 30 pharmaceutical staff at the Inpatient Pharmacy Depot of RSUD Kota Bogor. Data analysis was conducted using the Partial Least Square (PLS) method. The results show that workload has a significant effect on medication error. The higher the workload, the greater the risk of medication errors. However, workload does not have a significant impact on the use of technology. On the other hand, the work environment does not significantly affect medication error, but it does have a significant influence on the use of technology. Technology, in turn, does not significantly reduce medication error and does not mediate the relationship between workload or work environment and medication error.Based on these findings, it is recommended that the management of RSUD Kota Bogor improves workload management and optimizes the use of technology by providing better training to pharmaceutical staff. Additionally, efforts should be made to enhance the work environment to better support the implementation of technology in reducing medication errors and improving patient safety.

The problems of this research are (1) the relationship of similarities and similarities in the vocabulary of Dentong and Duri languages ??(2) the relationship between sound and meaning in Dentong and Duri languages ??(3) the kinship relationship between Dentong and Duri languages. This study aims to find out, describe the relationship of similarities and similarities in the vocabulary of Dentong and Duri languages, describe the relationship between sound and meaning in Dentong and Duri languages ??and describe the kinship relationship between Dentong and Duri languages ??and information about vocabulary comparisons between Dentong and Duri languages. Duri language. The theory used is comparative linguistic theory using 207 Swadesh vocabularies as the basis for the vocabulary being compared.This type of research is qualitative research. The techniques used are observation techniques, interview techniques, recording techniques, observation/note-taking techniques and documentation. This research was conducted for 2 weeks and the research subjects were native speakers of Dentong and Duri languages.The results of this study obtained similarities and similarities between Dentong and Duri languages ??based on five word classes, namely verbs, pronouns, nouns, numerals, and adjectives. The basic vocabulary similarities in Dentong and Duri languages ??total 46 words or 23%, one of the data is that the word [fur] in BDNT is also called [bulu] in BDRI, the basic vocabulary similarities in Dentong and Duri languages ??are 20 words or 10 % one of the data in the word [two] 'rua' in BDNT and [two] 'two' in BDRI.Based on the results of the research above, it can be concluded that the comparison between Dentong and Duri languages ??has similarities and similarities. The similarities and similarities, if totaled, there are 66 similarities and similarities or 33% of the vocabulary. Therefore it can be stated that the two languages ??being compared are cognate languages.