This study aims to examine the application of the Hungarian method in solving assignment problems based on linear programming, particularly in optimizing work time allocation. Through a literature review of 15 research articles, it was found that the Hungarian method consistently proves effective in improving work efficiency, reducing time waste, and optimally matching resources with appropriate tasks. These studies reported reductions in work time ranging from 3 to 663 minutes after applying the method, depending on the complexity and context of each case. Additionally, integrating the Hungarian method with software tools such as POM-QM and LINGO further accelerates the optimization process. The findings indicate that the Hungarian method is a practical, flexible, and relevant mathematical approach across various sectors, supporting operational decision-making in an objective and efficient manner.

Income Tax Article 21 (PPh Pasal 21) is a tax withheld on income received by resident individual taxpayers in connection with employment, services, or activities. PPh Pasal 21 plays a crucial role in Indonesia's taxation system as a pay-as-you-earn mechanism, ensuring stable and equitable state revenue. The subjects of PPh Pasal 21 include employees, pension recipients, former employees, members of the board of commissioners or supervisory board who are not permanent employees, and recipients of honoraria or other remuneration. The calculation of PPh Pasal 21 involves several components, including gross income, occupation costs, pension contributions, and Non-Taxable Income (PTKP). Effective implementation of PPh Pasal 21 requires a comprehensive understanding of relevant laws and regulations, as well as accuracy in calculation and reporting, to minimize compliance risks and tax disputes.

The use of Artificial Intelligence (AI) has now become one of the crucial aspects in the advancement of information technology throughout the world. This article aims to connect the values ??of Pancasila as the moral basis of the Indonesian nation with the ethics of using artificial intelligence and its impact on the country. As the philosophical foundation of the state, Pancasila contains deep ethical values ??and can be used as guidelines in the application of AI that are in line with the moral and ethical principles that apply in Indonesia. Pancasila education has an important role as an ethical framework in the context of the development and application of AI. In this article, we will discuss the application of Pancasila values ??in technological developments so that they remain in line with the nation's identity, as well as explore the various positive and negative impacts that may arise from the use of AI. Furthermore, this study seeks solutions that can be implemented by the government, companies, and society to overcome these negative impacts. Using a descriptive qualitative approach, this study aims to explore and understand in depth the relationship between Pancasila values ??and ethics in the use of AI, especially in the context of the development of information technology in Indonesia. This approach is very appropriate for examining social phenomena, values, and meanings contained in policies or implementation of technology in society.

The development of the economy and business sector in every country in the world is a trigger for competition between companies to gain profit. This competition raises demands for the relevance and reliability of the company's financial reports that are sustainable, which are intended to avoid conflict between users of financial reports, both internally and externally, so that proper company management is needed in managing the components in the company. This writing is a descriptive qualitative research in the form of observation, interviews and documentation at PT PLN (Persero). Based on the data found that non-operating assets are still included in the status of operating assets and if not immediately proposed will increase the accumulated depreciation costs. Depreciation costs are one of the elements of the company's operational costs that affect the company's profit because they reduce revenue. In addition to depreciation costs, there are also costs that will have an impact, namely the cost of maintaining warehouse operations. Therefore, the company must develop a more efficient and effective strategy to manage these non-operating assets so as not to burden operations and financial performance in the long term. Thus, it is concluded that in the implementation of the asset management system there are still various obstacles in the form of incomplete administrative data and assets that have not been neatly inventoried and external obstacles such as irregular material returns that further complicate asset data management. So the author makes a recommendation, namely the implementation of an integrated asset digitalization system to help track the condition and location of assets more accurately, to speed up the identification process.

A Limited Liability Company (LLC) plays a pivotal role in the economic landscape, with the General Meeting of Shareholders (GMS) being one of its most vital organs. The GMS serves as a forum for making strategic decisions, overseeing company performance, and ensuring transparency and accountability. This study investigates the legal implications for companies, specifically PT. Pitala Gunawan Raya, that neglect to convene GMS as required by the Limited Liability Company Law. Using normative legal research with statute and case approaches, the study identifies gaps in the regulatory framework that need addressing to strengthen corporate governance and economic growth.

Hypertension is a condition that is often found in health services. Hypertension is a condition when blood pressure in the blood vessels chronically increases. Many risk factors can cause hypertension, including age, race, gender, lifestyle, sodium consumption, smoking, alcohol consumption, stress level, and education. The urgency of this research is the large number of hypertension patients at the Purwodiningratan Surakarta Health Center and it is increasing almost every year. From the initial survey at the Purwodiningratan Surakarta Community Health Center, data was obtained that the number of hypertension patients over the last five years has increased, decreased, then increased again. This is supported by data on the number of hypertension patients in 2019 as many as 311, in 2020 as many as 214, in 2021 as many as 319, in 2022 as many as 125 and in 2023 up to now there are 335. The objective problem in this research is the number of patients with the disease. Hypertension increases from year to year, so research is needed on the relationship between knowledge, attitudes and family support and efforts to control hypertension. The importance of this research is as an effort to control hypertension which continues to increase from year to year by means of interviews and distributing leaflets with the aim of approaching the community. The aim of this research is to analyze how much impact the hypertension control program using the walet method (interviews and leaflets) has on the community. The achievement stages in this research are for the approach used in this research, namely cross sectional. The sample in this study was employees of the Purwodiningratan Health Center, totaling 41 respondents. The sampling technique uses the accidental sampling method based on inclusion and exclusion criteria. The statistical test used is the T test followed by a linear regression test at a significance level of 0.05. 

Character education has become the primary focus in efforts to develop individuals with strong moral values and ethics. In the context of modern education, character education goes beyond teaching discipline or enforcing rules; it strengthens the core of good personality and fosters positive behaviors in daily life. This paper reviews character education from various perspectives, including the conceptual understanding, implementation approaches in educational institutions, and its impact on shaping a better future generation. By integrating values such as integrity, empathy, honesty, and responsibility, character education plays a crucial role in shaping individuals who are not only academically competent but also ethically sound and capable of making positive contributions to society. Through a profound understanding of these values, educational institutions can play a crucial role in laying a solid moral foundation for future generations.

Micro, Small and Medium Enterprises (MSMEs) are one of the main sectors supporting the Indonesian economy. Kedung Sumur Village and Bluru Permai Village are one of the small areas that have several unique Micro, Small and Medium Enterprises (MSMEs). In its development, these MSMEs experience obstacles such as a lack of understanding of the importance of NIB ownership as a form of Business Law for business actors in the food category. The research methods used in this study include quantitative and qualitative data collection through surveys, interviews, and documentation studies. The research sample will consist of fadhil cake MSMEs and Firmala wet cake MSMEs. For all business owners, the Business Identification Number (NIB) is an important component in the legitimization of their company.

Penelitian ini bertujuan untuk mengetahui tingkat ekonomi, efisiensi dan efektivitas kinerja keuangan BLUD RSUD Sleman Kabupaten Sleman. Penelitian ini menggunakan metode kuantitatif dengan pendekatan analisis deskriptif. Penulis menggunakan dokumen Laporan Realisasi Rencana Kerja dan Anggaran yang digunakan untuk penelitian ini dengan menegaskan bahwa indikator Value For Money sudah sesuai dengan Peraturan Menteri Keuangan nomor 214 Tahun 2017. Objek penelitian ini adalah BLUD RSUD Kabupaten Sleman Kabupaten Sleman. Hasil penelitian ini menunjukkan kinerja BLUD RSUD Sleman Kabupaten Sleman masih kurang ekonomis dan tidak efisien, namun efektif berdasarkan Peraturan Pengukuran Kinerja Menteri Keuangan nomor 214 Tahun 2017.

This study aims to determine whether unemployment affects criminality in Bekasi City through a literature study approach. Unemployment is often considered as one of the main factors driving crime, as economic limitations can force individuals to commit criminal acts as a means of survival. This study collected and reviewed various previous studies, including journal articles, research reports, and relevant statistical data, to explore the relationship between unemployment and crime. The results of the literature review show that unemployment is not the only cause of crime. Rather, there are other factors that influence crime rates, such as education, socio-economic conditions, and local government policies. The findings are expected to provide insights or a deeper understanding of the social dynamics that influence criminality