Penelitian ini bertujuan untuk merancang serta mengembangkan sistem informasi akuntansi berbasis web yang digunakan untuk menghitung harga pokok penjualan (HPP) dengan pendekatan metode pesanan di PT. Jinlin Luggage Indonesia. Karena perusahaan ini menjalankan produksi berdasarkan permintaan khusus dari pelanggan, maka metode job order costing dipilih sebagai pendekatan paling relevan dalam menghitung biaya per unit.
Sistem yang dikembangkan dirancang agar mampu mencatat biaya produksi secara sistematis, tepat, dan dilakukan secara real-time. Dengan penerapan sistem ini, perusahaan dapat menghindari proses penghitungan manual yang memakan waktu dan rawan kesalahan.
Penelitian ini menggunakan pendekatan Research and Development (R&D), yang mencakup beberapa tahapan mulai dari identifikasi masalah, pengumpulan data, desain sistem, validasi, hingga pengujian. Setiap tahapan dirancang secara menyeluruh agar hasil sistem sesuai dengan kebutuhan operasional perusahaan.
Hasil implementasi menunjukkan adanya peningkatan efektivitas dan akurasi dalam pelaporan HPP, serta mendukung proses pengambilan keputusan manajerial yang berbasis data secara lebih cepat dan tepat. Selain itu, sistem ini juga meminimalkan kesalahan input secara manual dan mempercepat pembuatan laporan biaya produksi. Fitur penyimpanan data historis biaya produksi dalam sistem juga dapat dimanfaatkan untuk analisis biaya dan perencanaan anggaran jangka panjang

Purpose : The purpose of this research is to empirically test and analyze the influence of Corporate Social Responsibility, Profitability, Capital Intensity, and Inventory Intensity on the Effective Tax Rate with Firm Size as a moderating variable.


Method : The population consists of manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) for 2018-2023, totaling 91 companies. Sample selection used a purposive sampling approach, resulting in 150 data analysis units after excluding 63 outliers, analyzed using the Eviews 12 program. The study uses unbalanced panel data from secondary sources in annual reports. Data analysis techniques were conducted using descriptive statistical approaches and inferential statistical analysis.


Findings : The research findings indicate that Corporate Social Responsibility and Inventory Intensity have no significant effect on the Effective Tax Rate (ETR). In contrast, Profitability negatively affects the ETR, while Capital Intensity has a positive effect. Furthermore, Firm Size moderates the relationship between Inventory Intensity and ETR but does not significantly moderate the effects of Corporate Social Responsibility, Profitability, or Capital Intensity.

Novelty : The study builds upon and extends previous research on the effects of CSR, profitability, capital intensity, and inventory intensity on the ETR by using recent data (2018–2023) and incorporating firm size as a moderating variable to provide a more comprehensive analysis in the Indonesian context.

This study aims to explore the extent to which promotion and service quality affect GrabFood customer satisfaction among Generation Z who live in Boja Village. This study uses a quantitative method with a survey approach, where data is obtained from 100 respondents who are active users of GrabFood through the distribution of questionnaires. To test the proposed hypothesis, multiple linear regression analysis was used. The findings of the study showed that promotion (with a regression coefficient of 0.45) and service quality (regression coefficient of 0.55) both had a positive and significant impact on the level of consumer satisfaction and the Rvalue of 2 was 0.6 that 60% of the consumer satisfaction variable could be explained by the variables of promotion and service quality, The validity of the regression model used was confirmed through a classical assumption test. These results highlight the importance of synergy between the implementation of effective promotional strategies and service quality improvement to create an optimal customer experience. The practical implications of this research can be used by GrabFood management in designing more efficient marketing strategies to increase customer satisfaction and loyalty. In conclusion, the synergy between effective promotional strategies and improving service quality is the key to creating an optimal customer experience and increasing the satisfaction and loyalty of GrabFood users in the region

The development of digital technology encourages business entities to utilize e-commerce to expand their market. However, many have difficulty managing financial reports because the online sales system is not yet integrated. Ewilla Sewing, a convection business, still records finances manually and separately from online sales.  This study designs and implements an integrated e-commerce financial management accounting system to improve the accuracy, efficiency, and reliability of financial reports. The research method uses a descriptive qualitative approach with observation, interviews, and document analysis. The system was developed with a waterfall model. The results of the study show that the system is able to manage finances more efficiently, accelerate reporting, provide real-time data, support internal audits, and help make more appropriate decisions for Ewilla Sewing.

Hypertension and diabetes mellitus are chronic diseases that are often not detected early due to the lack of public attention to health checks. Both diseases are known as “silent killers” because they often go unnoticed until they cause serious complications. Health screening activities were carried out in Tamparang Keke Village, Mamajang Subdistrict, Makassar City, focusing on blood pressure and blood sugar levels. Of the 27 residents examined, 8 had hypertension, 1 hypotension, and 8 had high blood sugar levels. It is recommended that residents regularly check their health, adopt a healthy diet, and exercise to reduce the risk of complications.

Employee engagement is a crucial factor in organizational success, particularly in the dynamic and competitive technology sector. Traditional approaches, such as financial incentives, often fail to create sustainable intrinsic motivation, necessitating innovative solutions such as gamification. This study aims to analyze the role of gamification in enhancing employee engagement through the implementation of digital platforms in medium-sized technology companies. The research employs a case study methodology with a qualitative approach, involving in-depth interviews with 15 informants, including employees and managers, as well as user activity data analysis from the gamification platform. The findings indicate that gamification significantly improved employee engagement, with the proportion of employees exhibiting "High" engagement levels increasing from 25% to 60%, and "Very High" levels rising from 10% to 35%. Conversely, the "Very Low" category decreased from 15% to 5%. These results suggest that gamification elements such as rewards, challenges, and team collaboration fulfill employees’ psychological needs and create a more dynamic and productive work environment. This study contributes to the literature by providing insights into the effectiveness of gamification in the technology sector and offering practical recommendations for organizations to design relevant and sustainable gamification platforms. In conclusion, gamification is a promising strategy for enhancing employee engagement, provided that its elements are tailored to individual preferences and the technological readiness of the organization

This activity aims to socialize the importance of school and family synergy in children's social and emotional development. This activity uses a lecture method, namely by presenting socialization material followed by questions and answers between the presenter and participants. During childhood, children's emotional development is not yet stable, so it becomes a problem for children in socializing. For example, temper tantrums, anxiety, phobias, and aggression. In Kindergarten in Popodu village, Bolaang Uki district, these problems arise more often because the social environment is wider and more diverse than the family. To overcome these problems, school and family synergy is needed. The implementation of socialization begins with the presentation of the first resource person, then continues with the second resource person and ends with a question and answer session for participants and resource persons. This activity produces additional information for participants in the form of understanding and knowledge about the importance of collaboration between teachers and parents in developing children's social emotions. Forms of collaboration that can be carried out include: dialogue and meetings between teachers and parents, involving parents and teachers in efforts to support children's development both in the family and at school as well as reciprocal visits between teachers and parents at home and at school.

The Tambakrejo Village office has problems in managing village finances in recording and presenting financial reports. Currently, the Tambakrejo village office uses a manual reporting system by handwriting it in a book. Data is stored in archives which may be lost or damaged, requires a long time to search if the data is to be used or viewed again, delays in preparing village financial reports due to ineffective recording and management of financial reports.
The aim of this research is to produce a Financial Accounting Information System Using the Cash Basis Method in Tambakrejo Kendal Village to help handle the recording and processing of village financial reports to make them more effective and computerized. Design and development of an accounting information system using the PHP and CSS bootstrap programming languages, MySQL as a database, with Research and Development research methods.
The implementation of this system has been able to simplify the financial management process of the Tambakrejo Village Office so that financial reports are obtained more quickly, easily and effectively. The financial accounting information system of the Tambakrejo Kendal Village Office, the cash basis method, is useful for handling the process of recording, processing and reporting village cash finances based on proof of cash transactions when received or disbursed and is able to provide accurate information on village financial balances in the form of numbers and is equipped with digital archiving of proof of transactions.

This study explores the application of machine learning (ML) in human resource (HR) management to enhance the recruitment process by predicting high-performing candidates. The research addresses gaps in traditional recruitment methods, which are often time-consuming and susceptible to subjective bias. By employing a Random Forest algorithm, this study utilizes a dataset of 10,000 records, encompassing attributes such as education, work experience, psychometric assessments, and interview evaluations. Data were divided into 70% training and 30% testing sets to ensure robust model evaluation. The findings demonstrate that the Random Forest model achieved a prediction accuracy of 87%, outperforming traditional methods and other ML models like Logistic Regression. The model's ability to identify key attributes contributing to candidate performance underscores its potential for data-driven decision-making in HR management. However, challenges such as data bias, algorithmic transparency, and resistance to technological change were identified as barriers to implementation. This research contributes to the theoretical and practical understanding of ML in HR by offering a predictive model that balances accuracy with interpretability. Practical implications include strategies for integrating ML into existing HR systems, emphasizing the importance of explainable AI to foster trust among practitioners. The study concludes that ML-based recruitment can significantly improve efficiency, objectivity, and the quality of hiring decisions, paving the way for more innovative and strategic HR practices.

This study aims to find out how the Merdeka Learning curriculum is implemented and the challenges that must be faced in the implementation process. This type of research is a type of qualitative research by applying the literature study method by reviewing 5 national journals and 1 international journal that are relevant to the topics discussed. The stages carried out by the author in collecting data or information are by (1) finding and collecting reading material that is relevant to the main topics discussed, and (2) analyzing the reading material then drawing conclusions based on the main topic. The results of the study show that the process of implementing the curriculum at the junior high school level will run optimally if the teacher and the school understand in depth the concept of the Freedom to Learn curriculum and the presence of various supporting parties such as the community to student guardians. The challenges that become obstacles in the implementation of this curriculum are teachers who do not understand the concept of the Free Learning curriculum, limited facilities and infrastructure, limited learning resources, and the lack of the role of student parents in understanding the concept of Free Learning learning.