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.

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. 

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.

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.

The digital revolution has changed the way of shopping, encouraging the growth of online shopping platforms that offer convenience for consumers. In intense market competition, SWOT analysis becomes important to help online shopping platforms identify strengths, weaknesses, opportunities and threats, and formulate strategies to maintain competitive advantages. The research aims to understand how these platforms can remain relevant and competitive in the digital era. This research uses literature studies to collect data from journals, articles and online sources, in order to analyze strengths, weaknesses, opportunities and threats in the strategic management of online shopping platforms. The results of this SWOT analysis are then used to formulate strategy recommendations that can improve the platform's operations and competitive position in the e-commerce market.

The rapid development of the industry has made the level of competition even tighter. Companies need to pay attention to several things in the face of competition, one thing that really needs to be considered in the order fulfillment process is the need for an effective and efficient inventory system. The purpose of this research is to find out the implementation of inventory accounting information systems in CV. Prosperous Business Development. The method used by researchers for this research is descriptive qualitative method with primary data and secondary data types. The research results obtained are the Accounting Information System contained in the CV. Bina Usaha Sejahtera is still not optimal, one of the contributing factors is the double duty of the warehouse department.

The service assistance carried out at the Sidoarjo Public Service Mall is one of the efforts to increase public participation in Sidoarjo city. With the presence of the August 17, 1945 University student internship program at the Public Service Mall, the community can be assisted by the services provided by various government agencies and use the best facilities and infrastructure in providing services. The service assistance carried out by the Public Service Mall has a positive impact on the community, making it easier to manage services both online and offline. This activity aims to provide an understanding to the community about the services provided by the government. The results of the analysis of internship activities carried out at the Public Service Mall provide understanding and service assistance guarantee top quality and class, as well as providing services by providing easy access for the community. Services provided include various offices, such as the Investment and Integrated One-Stop Service Office, the Population and Civil Registry Office, the Social Service, the Regional Tax Service Agency, and others.