An operating system is a core component of a personal computer that acts as a bridge between hardware and software, and allows users to interact with the system efficiently. This article presents a comprehensive overview of the basic functions of an operating system, such as process management, memory management, device management, and file systems, and how these functions are implemented in various types of personal computers. The discussion includes the evolution of operating systems over time, the underlying basic architecture, and a comparison of implementations between popular operating systems such as Windows, MacOS, and Linux. Through a descriptive-qualitative approach, this study aims to provide a deeper understanding of the important role of operating systems in supporting the performance and stability of personal computers. The results of the observation show that despite differences in technical approaches between platforms, the basic principles of operating systems remain consistent in providing a safe, stable, and structured working environment for users and applications.
 

This training aims to introduce the use of Microsoft Word as an initial medium for strengthening digital literacy in the context of basic web development for high school students. This activity is motivated by the limited facilities at SMA Ibrahimy 2, which until now does not have a computer laboratory or optimal access to information and computer technology (ICT) learning. Through a training method based on direct practice and a qualitative approach, students are guided to create Word documents. And convert it into HTML format which is then uploaded to GitHub and published as a web page via GitHub Pages. The results of the training show that students are able to follow each stage, starting from writing content, inserting image media, to the web publication process independently.

The advancement of technology, especially through the use of applications like Microsoft PowerPoint, has transformed the way educational materials are delivered, facilitating the development of communication and visual design skills. PowerPoint is a software designed specifically to present multimedia programs in an engaging way. Using PowerPoint presentations is a method to introduce or explain various topics that are summarized and packaged into several slides, which may include text, images, graphics, sound, and video. The use of PowerPoint not only helps students prepare presentations but also enhances communication and visual design skills, making the presentation process more engaging and effective in conveying information. In the environment of SMK Negeri 1 Arjasa, PowerPoint is a crucial tool in improving students' skills that are relevant to the workforce and enriching the learning process in the digital era. Furthermore, the use of PowerPoint also supports the visualization of material, enabling the presentation of information in a visually appealing way, which captures the audience’s attention and maintains students' interest during learning.

This study aims to examine the impact of implementing the Core Tax Administration System (CORETAX) on the effectiveness of tax reporting at PT Yekape Surabaya. CORETAX is an integrated digital tax administration system introduced by the Directorate General of Taxes in early 2025. Using a descriptive qualitative approach, data was collected through semi-structured interviews with two key informants directly involved in the company's tax reporting process. The findings indicate that CORETAX positively affects tax reporting efficiency, system integration, and data transparency. All types of taxes can now be reported through a single platform, replacing the previous manual and segmented applications. However, challenges remain, particularly related to human resource adaptation, system navigation, and technical disruptions during the initial phase. PT Yekape addressed these challenges through internal training and interdepartmental coordination. The study concludes that the success of CORETAX implementation heavily depends on organizational readiness—both technical and human—and the strategic role of internal leadership in supporting the digital transition.

The rapid development of information technology demands that the younger generation, including junior high school students, have a good understanding of how to use digital media safely and responsibly. This seminar aims to provide education on the effective use of email and raise students' awareness about the importance of cybersecurity. The activity was held at SMPN 1 Nonggunong, involving seventh-grade students. The topics covered included the basics of using email, digital communication etiquette, and potential cybersecurity threats such as phishing, malware, and personal data breaches. The implementation methods included material presentations, interactive discussions, and case simulations. The evaluation results showed an 85% improvement in students' understanding of digital security practices, based on pre-test and post-test assessments. This aligns with the findings of Andria et al. (2024), which state that cybersecurity training effectively enhances students' digital literacy. This seminar also supports the research of Giap et al. (2024), which emphasizes the importance of interactive education in increasing digital awareness among teenagers. It is hoped that similar activities can be conducted on a sustainable basis as part of the school's digital literacy curriculum, given the importance of instilling online security practices from an early age.

Type 2 Diabetes Mellitus (DM) is a disease caused by impaired insulin function, impaired insulin secretion, or both, resulting in a hyperglycemic condition. Patients with type 2 DM generally exhibit characteristics such as a Random Blood Glucose level exceeding 200 mg/dL and an HbA1c  level exceeding 6.5%. The accuracy of medication administration to patients must also consider the rationality of antidiabetic therapy in order to influence the success rate of optimal therapy. This study aims to evaluate the rationality of patient appropriateness and indication appropriateness in outpatients with type 2 DM at Tabanan Regional Public Hospital (RSUD Tabanan). This study employed a semi-quantitative observational research design with a retrospective approach by reviewing patient medical records from the initiation of therapy. Sampling was conducted using purposive sampling, whereby samples had to meet predetermined inclusion criteria. The results indicated that the age group with the highest prevalence of DM patients at RSUD Tabanan was over 56 years old (74%), with a predominance of females (63%). The most common comorbidity among DM patients was hypertension alone (24.5%). Based on the findings, the percentage of patient appropriateness rationality among DM outpatients at RSUD Tabanan was 97.5%, while the percentage of indication appropriateness rationality in type 2 DM outpatients at RSUD Tabanan was 98.5%.

The increasing complexity and dynamics of the business environment at local, regional, and global levels have driven PT PLN (Persero)’s Internal Audit Unit (SPI) to adopt a Purpose-Driven Internal Audit approach, positioning the audit function as a strategic partner for long-term organizational success. However, the Internal Stakeholder Satisfaction Index for assurance services in the Construction, Generation, and New Renewable Energy Audit Division (AKP) fell short of its targets in 2023 and 2024. This study aims to analyze the impact of audit service quality—comprising tangibles, reliability, responsiveness, assurance, and empathy—on auditee satisfaction. Using a quantitative approach with PLS-SEM and Importance–Performance Map Analysis (IPMA), data were collected from AKP Division auditees in 2024. The results show that all dimensions of audit service quality positively and significantly influence satisfaction, with responsiveness and empathy being the most dominant factors. The findings offer practical insights for SPI PLN in prioritizing service improvements based on user perceptions and provide theoretical support for the SERVQUAL model as a key psychological mechanism in fostering satisfaction within trust-based professional services

Kitab Tafsir J?mi‘ al-Bay?n f? Tafs?r al-Qur’?n merupakan karya tafsir monumental yang ditulis oleh Imam Abu Ja‘far Muhammad ibn Jarir ibn Yazid ibn Khalid al-?abari, yang lebih dikenal dengan nama Imam al-?abari. Penelitian ini bertujuan untuk mengkaji manhaj (metode) serta corak penafsiran yang digunakan oleh al-?abari dalam karya tafsirnya tersebut. Fokus utama dari penelitian ini adalah menelusuri aspek-aspek intelektual dalam biografi al-?abari, serta mengeksplorasi sumber-sumber, pendekatan metodologis, dan corak penafsiran yang menjadi karakteristik khas tafsirnya. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi pustaka (library research). Pengumpulan data dilakukan melalui telaah terhadap berbagai sumber literatur, baik primer maupun sekunder. Sumber primer berasal dari karya al-?abari sendiri, sedangkan sumber sekunder diperoleh dari kajian-kajian ilmiah yang relevan dengan tema penelitian. Hasil penelitian menunjukkan bahwa J?mi‘ al-Bay?n didominasi oleh pendekatan bi al-ma’ts?r, yaitu penafsiran yang bersumber dari riwayat-riwayat sahabat, tabi‘in, dan tabi‘ al-tabi‘in. Namun demikian, tafsir ini juga mengandung unsur ra’y?, ditandai dengan penggunaan penalaran kritis dalam menganalisis dan menyaring berbagai pendapat, guna membangun pemahaman yang objektif. Adapun metode yang digunakan oleh al-?abari adalah metode ta?l?l?, yaitu penafsiran yang disusun secara sistematis berdasarkan urutan ayat dalam mushaf Utsmani, dengan pembahasan yang terperinci terhadap setiap ayat. Dari sisi corak penafsiran, sebagian pendapat menyatakan bahwa tafsir ini bercorak fikih, sementara pandangan lain menilai bahwa karya ini merupakan hasil integrasi antara tafsir bi al-ma’ts?r dan bi al-ra’y.

This study aims to analyze the effect of financial distress, capital size, and leverage on accounting conservatism in transportation sub-sector companies listed on the Indonesia Stock Exchange during the 2020–2023 period. This research uses a quantitative approach with multiple linear regression analysis. The data used are secondary data obtained from annual financial reports. The sample consists of 10 transportation companies selected using purposive sampling. The results show that financial distress has a significant negative effect on accounting conservatism, capital size has a significant positive effect, while leverage has no significant effect. Simultaneously, these variables have a significant effect on accounting conservatism with a contribution of 26.9%.

This study aims to analyze the application of Microsoft Word as a learning medium in an effort to improve students' soft skills at SMK Ibrahimy. This activity is designed to equip students with a practical understanding of Microsoft Word features that can support the learning process, such as compiling reports, creating official documents, and organizing information. The Microsoft Word application is very important to use in today's digital era, both for school children to college and even for workers. In addition, the researcher also emphasized the importance of soft skills such as neatness, accuracy, written communication, and the ability to work independently. Through interactive presentation methods and group discussions, students showed high enthusiasm and increased understanding of the application of Microsoft Word in academic and professional activities. The results of our understanding show that the use of appropriate digital media can be an effective means to strengthen the soft skills of SMK students