This study aims to analyze the impact of financial statement transparency in minimizing information asymmetry. Financial statement transparency is crucial in reducing information asymmetry between company management and external parties. Information asymmetry arises when management possesses more complete information, potentially leading to decisions detrimental to external stakeholders. Financial statements prepared in accordance with accounting standars such as IFRS or GAAP provide accurate and relevant information, supported by additional disclosures and independent external audits ,which enhhance stakeholder trust. Therefore, transparency not only reuces information asymmetry byt also support the principles of good corporate governance to foster a fair and sustainable bussiness environment.

Sitiung is a nagari in West Sumatra. It is located in Sitiung District, Dharmasraya Regency, West Sumatra Province. This Nagari has an area of about 32.27 km2 and is about 18 km from Punjung Island, the capital of the regency. It is also the administrative center of Sitiung Sub-district. Mapping was conducted in the area to determine the administrative boundaries between jorong and the topography of the nagari. A map is simply defined as a representation of an area in which symbols indicate information about the area. Due to the fact that maps indirectly serve as a communication tool between the creator and the person reading it, the captions relating to the contents of the map are very important. The more detailed and complete the information contained in the map, the better and higher quality it is. In addition, it is easier for readers and users to use it. Data collection in the field can be done in various ways. Administrative and Topographic maps will be produced from the measurements taken.

Regional languages play a crucial role in shaping cultural identity and strengthening local values among young generations. This study aims to examine the benefits of using regional languages of Banten, specifically Sundanese and Javanese Serang (Jaseng), in learning activities at elementary schools. The method used is descriptive qualitative with data collection techniques through observation, interviews with teachers, and documentation studies at several elementary schools in Banten. The results show that the use of regional languages can increase students' self-confidence, strengthen their ties to local culture, and promote the preservation of regional languages in the midst of globalization. Additionally, students become more active in communication and demonstrate intercultural tolerance attitudes. The conclusion of this study is that regional languages not only function as a means of communication but also as an educational tool in shaping character and love for one's own culture.

This study aims to describe the implementation of early reading activities at Bebandem State Kindergarten, Karangasem Regency, Bali District for Group B, children aged 5-6 years. The focus of this research is on the planning, implementation, evaluation, supporting factors, and inhibiting factors of early reading activities. This study employs a qualitative approach and descriptive research type. Data collection techniques include interviews, observations, and documentation. Data are analyzed qualitatively using the Miles and Huberman model, which involves data collection, data condensation, data presentation, and conclusion drawing. The validity of the research data was re-evaluated using source triangulation and method triangulation. The results show that: 1) The planning of early reading learning activities at Bebandem State Kindergarten begins with a socialization activity through In-House Training (IHT), building a shared commitment where teachers are invited to prepare a lesson plan or teaching module that meets the needs of the students. 2) The implementation of learning uses picture and letter card games, where children are invited to play cards according to the current theme; 3) The evaluation of early reading activities at Bebandem State Kindergarten is conducted through observation, assessing the implementation of learning activities, and identifying actions to improve any shortcomings in the learning activities carried out. 4) The supporting factors of early reading learning activities at Bebandem State Kindergarten include guidance from parents and families in early reading activities. 5) The inhibiting factors in the implementation of learning include both internal and external factors. Internal factors include intelligence, interest, talent, and motivation, while external factors include family environment, school environment, and community environment.

Phishing is an evolving form of cybercrime that targets users' sensitive information through URL manipulation. Conventional detection methods such as blacklists and signature-based approaches have become increasingly inadequate in addressing the dynamic variations of modern phishing attacks. This study evaluates the effectiveness of Recurrent Neural Network (RNN) variants, such Long Short-Term Memory (LSTM), Bidirectional LSTM (Bi-LSTM), and Gated Recurrent Unit (GRU), in detecting phishing threats based on URL data. The methodology involves a Systematic Literature Review (SLR) of scholarly publications from the past ten years, complemented by experimental implementation of the models using a public dataset from Kaggle. Literature findings show that Bi-LSTM consistently achieves the highest accuracy, up to 99%, while GRU stands out for its computational efficiency. Experimental results support these findings, with Bi-LSTM achieving an accuracy of 96.22%, GRU 96.29%, and LSTM 95.43%. Classification metrics indicate that RNN-based models perform very well in detecting benign and defacement URLs, although their performance on phishing URLs remains challenged, particularly in terms of recall. These results confirm that RNNs remain a promising approach for phishing detection systems, especially when integrated into hybrid models with complementary architectures. This study is expected to provide a foundation for developing precise and adaptive AI systems to combat increasingly sophisticated phishing threats.

This study explores the optimization of non-normal assignments utilizing the Hungarian method for both maximization and minimization. The Hungarian algorithm is a combinatorial optimization technique that efficiently solves assignment problems, ensuring optimal allocation of resources. By applying this method to non-normal assignment scenarios, we aim to demonstrate its effectiveness in enhancing productivity and reducing costs in various industries. The findings indicate that the Hungarian method can significantly improve decision-making processes in complex assignment frameworks, leading to more efficient operations.

The development of information and communication technology (ICT) has changed governance in Indonesia, driving digital transformation to improve public services, transparency, and accountability. In this context, the Regional Civil Service Agency (BKD) of the Riau Islands Province plays an important role in developing the digital competence of the State Civil Apparatus (ASN). This study aims to identify the strategies implemented by BKD in developing ASN digital competence and the challenges faced during implementation. The research method used is a qualitative approach with a case study design, involving in-depth observation interviews. The results of the study indicate that although various strategies have been implemented, challenges such as the digital literacy gap between generations, infrastructure constraints, and cultural resistance are still significant obstacles. Recommendations for improving the development of ASN digital competence include improving IT infrastructure, ongoing training programs, and strengthening regulations. This study is expected to provide an empirical overview and recommendations to accelerate digital transformation in the local government environment.
 

The rapid advancement of digital technology has not been followed by equal digital literacy among elementary school students, especially in areas with limited access. This community service activity focused on increasing students' literacy skills through digital literacy understanding at SD Satu Atap Kelurahan Layana Indah, Mantikulore Sub-District. The objective was to enhance students' ability to access, analyze, and utilize digital information responsibly. The strategy used was participatory learning through socialization, workshops, and direct practice involving both students and teachers. This activity was carried out through classroom action and mentoring. The results show that students gained a better understanding of how to use digital platforms for learning purposes, and teachers improved their ability to integrate technology into their teaching. This program successfully increased students’ enthusiasm and skills in digital learning environments.

Business planning and business development are crucial steps to maintain business continuity and progress in a highly competitive market environment. Business planning refers to the systematic formulation of strategies to achieve a company's long-term growth goals. This includes identifying opportunities and challenges in the market, designing strategies for marketing and sales, human resource development, and innovation and technology analysis, and environmental sustainability management. The purpose of this planning is to produce clear and organized guidelines so that the company can achieve its long-term vision and objectives. The methodology used in this study is qualitative descriptive which aims to describe the phenomena surrounding business planning and development. This planning process is also important for detecting risks, improving operational efficiency, and ensuring business continuity in the future. 

This socialization activity aims to enhance students' understanding of business planning, particularly in the acrylic flower board decoration industry. The main problem faced by the community partners, who are aspiring student entrepreneurs, is the lack of practical and theoretical knowledge in designing comprehensive and applicable business plans. The proposed solution is integrated training that includes basic business planning theory, marketing strategy, financial analysis, and hands-on simulation focused on creative products. The methods used in this activity involve a combination of material presentations, group discussions, and direct practice in preparing business plans using the acrylic flower board as a case study. The results of the activity indicate a significant increase in students’ interest, understanding, and skills in the business planning process, as evidenced by higher evaluation scores before and after the training.This socialization activity aims to enhance students' understanding of business planning, particularly in the acrylic flower board decoration industry. The main problem faced by the community partners, who are aspiring student entrepreneurs, is the lack of practical and theoretical knowledge in designing comprehensive and applicable business plans. The proposed solution is integrated training that includes basic business planning theory, marketing strategy, financial analysis, and hands-on simulation focused on creative products. The methods used in this activity involve a combination of material presentations, group discussions, and direct practice in preparing business plans using the acrylic flower board as a case study. The results of the activity indicate a significant increase in students’ interest, understanding, and skills in the business planning process, as evidenced by higher evaluation scores before and after the training.