The development of Micro, Small and Medium Enterprises (UMKM) in Indonesia contributes to the expected progress of the Indonesian economy. However, UMKM still face many challenges in the field of accounting and financial reporting. Financial reports are a tool used to determine the value and performance of UMKM. The purpose of this article is to examine the use of technology, especially in the field of accounting and understand the role of accounting information systems in UMKM and the application of digital accounting in UMKM. The method used is a case study method using related journals. The results obtained show that the use of technology in UMKM currently brings digitalization to their activities. For example sales transactions and payment transactions. However, many UMKM still use manual paper accounting. With increasing socialization and rapid technological advances, it is hoped that UMKM players can carry out accounting effectively and efficiently in their businesses so as to create technology-literate UMKM.
 
 
 

In the current era of globalization, regional autonomy has become a very important part of public services. There is a need to address the problems that arise in Sokawera Village regarding the lack of facilities and skill level of village officials with the demands of a more dynamic community and an archival processing system that is still conventional. With the conveniences provided, it encourages people to utilize information and communication technology to help with their daily activities. The village government does not yet have a website address. This means that the information held by the village cannot be accessed by the wider community, causing Sokawera Village to still be very underdeveloped. In the era of increasingly advanced technology, a website-based information system can be implemented in Sokawera Village to overcome obstacles that can be used as a medium for village information and innovation. With the existence of a village information system in Sokawera Village, the community can directly access various kinds of information presented. Likewise, village officials can directly provide or update information related to the villages they support. All forms of information regarding purchasing products produced by local MSMEs can also be accessed on the village information system page. The methods used in this research are problem formulation, data collection, problem identification, system development using research results method.

As the constitution of Indonesia, the 1945 Constitution (UUD 1945) serves as the basis for the drafting of laws governing various aspects of life, including health and occupational safety (K3). The 1945 Constitution does not explicitly regulate K3 but provides the foundation for the development of laws governing this field. Effective occupational health and safety (K3) practices help reduce workload and the risk of injuries in the workplace. This includes the identification, assessment, and control of potential hazards, as well as the enhancement of safety and health protection in the workplace. By implementing good K3 practices, companies can ensure that their employees work in safe and healthy environments, thus reducing workload and increasing productivity. The purpose of the study on Occupational Health and Safety (K3) Management and Workload is to analyze the relationship between K3 factors and employee workload, and to assess the impact of K3 programs on employee workload and overall health status. To address these challenges, collaborative efforts between the government, companies, labor unions, and K3 experts are required. Adequate resource provision, effective training, and inclusive safety culture promotion are key to enhancing K3 implementation. Additionally, technology can be utilized to strengthen risk monitoring and management systems in the workplace. In conclusion, the implementation of K3 in the workplace requires a comprehensive and sustainable approach to achieve a safe and healthy working environment for all employees. With strong cooperation among various stakeholders, it is hoped that a robust and sustainable safety culture can be established across various industrial sectors.

The impact of standardization on Labor Vocational High School (SMK Labor) is felt by students, teachers, and staff, particularly in all activities related to the library information system that must comply with the procedures (SOP) established in ISO 9001:2000 SOP. The current library information system has not been audited yet, and it is not known whether it has supported the achievement of the school's vision and mission. A technique is needed to control and ensure that the library information system aligns with the organization's objectives. This is the reason why an audit of the Library Information System usage at SMAN 1 Terbanggi Besar needs to be conducted. The audit of the library information system uses the COBIT 5 framework with the Delivery, Service, and Support (DSS) domain, namely DSS.1, DSS.5, DSS.11, DSS.12, and DSS.13. The research results show that there is one process with capability level 4, which is DSS02, and there are five processes with capability level 3, namely DSS01, DSS03, DSS04, and DSS05. The overall capability level obtained based on the average is 3, which means that most of the activities in the DSS domain for the library information system at SMAN 1 Terbanggi Besar have been carried out. There are standardized implementations for these processes, and they are well-documented and communicated. This study implies that through the assessment of capability levels related to the Library Information System at SMAN 1 Terbanggi Besar, it can be continued in the future development of specific business processes, especially when there is an increasing number of customer services with diverse library service products. This can be done within the COBIT 5 audit framework.

Covid-19 which is endemic in Indonesia has damaged the entire fabric of Indonesian society, one of which is in the field of education. Education in Indonesia has not been able to be carried out normally as usual since mid-March 2020. This research aims to compare student learning outcomes before and after the Covid-19 outbreak in the Visual Communication Design (DKV) Department of SMK Negeri 10 Medan. The type of research that will be used is observational research. with a comparative or longitudinal research design. The population of this study were all students of the DKV Department at SMK Negeri 10 Medan who took Informatics subjects. This research sample was taken using a stratified random sampling method. Researchers used quantitative data analysis techniques. Data analysis shows a significant decline in student informatics learning outcomes after the COVID-19 outbreak compared to before the outbreak. The availability of devices such as computers or tablets and a stable internet connection greatly influences the effectiveness of online learning. Students who receive support and guidance from their families during online learning show better learning outcomes. Interactive teaching methods and the use of various online learning tools can improve student learning outcomes.

Methodology is a very important basic framework in the design and development of professional software, aimed at creating an information system that meets the business needs of an organization. Success in software development relies heavily on managing the software project as a whole. Establishing a methodology includes high dynamics in the design stages of a model that describes the activities and life cycle of a system. SDLC (Systems Development Life Cycle) or Systems Development Life Cycle, in the context of systems and software engineering, is a process that includes the creation and modification of systems, as well as the models and methodologies used to develop them. This discussion will explain the analysis of selecting software development methodologies, including waterfall, prototype, iterative, spiral, and rapid application development (RAD). It is hoped that the results of this discussion can provide considerations in choosing and using the right methodology based on each individual's needs, strengths and weaknesses, as well as other factors such as familiarity with technology, system complexity, system reliability, and short and precise time requirements, as well as referencing several scientific journals.

PT Cempaka Mega Mandiri is a company engaged in processing and selling swallow's nests, both for export and in the local market. Currently, it is known that the attendance system used in this company has an unsatisfactory level of accuracy. Therefore, the author decided to apply GPS technology to increase efficiency in the attendance process, in the hope of providing a better solution for the company. GPS, which stands for Global Positioning System, is a navigation system that uses satellites to identify and synchronize location data from an object on the earth's surface. In this context, the application of GPS technology is considered a strategic step to increase the accuracy of recording employee attendance. This research uses the SDLC Waterfall method as a software development approach. This method involves sequential stages, starting from planning, analysis, design, implementation, testing, to maintenance. The result of this research is the development of a GPS-based attendance website, which is expected to provide an effective solution for improving the attendance system at PT Cempaka Mega Mandiri.