The purpose of the study was to determine whether the implementation of public sector accounting based on the conceptual framework affects the quality of government financial reports. This research uses a qualitative descriptive method, which involves identification, evaluation, and interpretation of previous research results. The results showed that the conceptual framework is not only a reference in the preparation of accounting standards, but also directs the implementation of accounting standards that support the improvement of the quality of financial statements despite several obstacles such as human resource competencies and infrastructure..

This research aims to examine the impact of renewable energy policies on sustainable economic growth in four emerging countries: China, India, Brazil, and Mexico. The importance of the study comes in light of the global shift towards clean energy, and the efforts of developing countries to achieve a balance between the requirements of economic development and environmental commitments. The study relies on a descriptive analytical approach supported by a comparative method, where the policies adopted in each country are analyzed and compared with the indicators of economic performance and environmental sustainability during the period (2015-2024). The study is based on official data from international institutions such as the World Bank and the International Energy Agency. The results indicate a positive correlation between the intensity of the implementation of renewable energy policies and the achievement of sustainable economic growth, especially in countries that have provided a supportive legislative and institutional environment for investment in this sector. National experiences have also shown varying levels of impact, with China and Brazil recording more stable results thanks to the clarity and continuity of their strategies. The research endorses that renewable energy policies must be integrated with industrial growth, education and technology rules to expand their impact and achieve a more sustainable economic change in emerging countries.

The evolution of computer architecture has given rise to two main approaches: RISC (Reduced Instruction Set Computer) and CISC (Complex Instruction Set Computer). These architectures differ significantly in terms of instruction design, efficiency, and performance. This study aims to analyze the performance and efficiency of RISC and CISC in the context of computer architecture organization. The methodology includes a literature review, comparative analysis, and performance evaluation based on parameters such as processing speed, power consumption, and design complexity. The results indicate that RISC tends to be more efficient in terms of power consumption and execution speed for simple instructions, while CISC excels in handling complex instructions with fewer lines of code. The findings of this study can serve as a reference for the development of modern computer architectures that balance performance and efficiency.

Voting at SMK Plus YSB Suryalaya has traditionally been carried out manually, resulting in a time-consuming process that is prone to errors. Therefore, to improve the efficiency and accuracy of the election process, an online voting system is needed. This research aims to develop a web-based E-Voting system with a Multi-Vote model, allowing voters to vote for multiple candidates across different election categories. This system is designed to simplify the election process at the school, with features such as candidate registration, voter registration, real-time voting, and automatic processing and tabulation of election results. The system was tested using Black Box Testing to ensure its functionality and security, and the results show that the system performs well and meets user requirements. With this system, it is expected that the election process at SMK Plus YSB Suryalaya can be carried out more efficiently, transparently, and with fewer errors.

This research is a type of Research and Development (R&D) aimed at producing an Electronic Student Worksheet (E-LKPD) based on Liveworksheets on the topic of the human digestive system for fifth-grade students at SDN 114/X Pandan Jaya, Tanjung Jabung Timur Regency. This product was developed to address the lack of interactive teaching materials in IPAS (Science) learning and to align learning with the characteristics of 21st-century learners who are familiar with digital technology. The development model used is ADDIE, which includes five stages: analysis, design, development, implementation, and evaluation. In the analysis stage, it was found that teachers had not yet used student worksheets in the learning process, while students showed high interest in digital learning media. The product was developed in accordance with the curriculum and student characteristics, and then validated by content experts (98.26%), language experts (93.33%), and media experts (84%), all of which fall into the very valid category. The product was then tested on teachers and students. The questionnaire results indicated that the E-LKPD is practical to use, with a practicality score of 98.18% from the teacher and 86% from students. Based on these results, it can be concluded that the Liveworksheets-based E-LKPD is valid, practical, and suitable to be used as an interactive teaching material in IPAS learning for fifth-grade elementary school students.

Sistem rem tromol pada kendaraan menghasilkan panas yang cukup tinggi akibat gesekan antara kampas rem dan permukaan tromol, sehingga diperlukan metode pendinginan yang efektif untuk menjaga kinerja dan keamanan sistem pengereman. Salah satu metode yang dapat digunakan adalah pendinginan menggunakan udara bertekanan yang disemprotkan melalui nozzle dengan ukuran tertentu. Penelitian ini bertujuan untuk menganalisis pengaruh variasi ukuran nozzle terhadap efektivitas penurunan temperatur rem tromol. Metode yang digunakan dalam penelitian ini adalah dengan melakukan pemanasan terhadap backplate tromol menggunakan hot gun hingga mencapai temperatur 150°C. Setelah itu, dilakukan penyemprotan udara bertekanan melalui nozzle berukuran 1/4 inci, 1/2 inci, dan 3/4 inci, dengan tekanan udara konstan sebesar 5 bar dan dalam kondisi lingkungan tetap. Temperatur akhir setelah penyemprotan diukur untuk masing-masing ukuran nozzle pada durasi waktu10 detik. Hasil pengujian menunjukkan bahwa nozzle berukuran besar (3/4 inci) mampu menurunkan temperatur tromol secara lebih signifikan dibandingkan ukuran lainnya. Semakin besar ukuran nozzle, semakin besar debit udara yang dihasilkan, sehingga proses perpindahan panas melalui konveksi menjadi lebih efektif. Dengan demikian, dapat disimpulkan bahwa ukuran nozzle merupakan salah satu faktor kunci dalam meningkatkan efisiensi pendinginan rem tromol menggunakan udara bertekanan.

Kecelakaan lalu lintas merupakan permasalahan serius yang terjadi secara global, termasuk di Indonesia. Salah satu faktor utama penyebab kecelakaan adalah kegagalan sistem pengereman, khususnya rem blong. Rem blong umumnya disebabkan oleh overheating pada sistem rem, yang mengakibatkan berkurangnya daya cengkeram rem atau munculnya vapor lock, sehingga pengemudi tidak dapat mengendalikan kendaraannya. Kondisi ini sangat berisiko, terutama pada kendaraan bermuatan berat seperti truk, bus, dan mobil pick-up. Panas berlebih pada sistem rem terjadi karena gesekan saat pengereman menghasilkan temperatur yang melampaui kapasitas sistem, sehingga mempercepat kerusakan dan meningkatkan potensi kecelakaan. Salah satu solusi untuk mengatasi hal ini adalah dengan menjaga temperatur rem tromol, yaitu melalui sistem pendingin otomatis menggunakan udara bertekanan yang diarahkan ke rem tromol. Metode ini  mencegah kegagalan sistem rem akibat panas berlebih dan meningkatkan keselamatan kendaraan berat. Penelitian ini dilakukan pada prototipe rem tromol untuk menguji efektivitas udara bertekanan (5 bar) dengan memvariasikan jarak nozzle (8 mm, 10 mm, dan 12 mm) dengan sudut nozzle (45°) secara otomatis menggunakan Arduino Mega 2560. Tujuan dari penelitian ini adalah untuk mendapatkan data yang akurat mengenai jarak yang paling berpengaruh dalam menurunkan temperatur rem. Hasil terbaik diperoleh pada jarak yang tedekat yaitu 8 mm, dengan temperatur pendinginan terendah sebesar 127,64°C.

Apotek Adli mengalami tantangan dalam pengelolaan stok produk akibat sistem pencatatan penjualan yang masih dilakukan secara manual. Hal ini menyulitkan dalam analisis pola penjualan dan dapat menyebabkan kekurangan atau kelebihan stok. Penelitian ini bertujuan untuk mengembangkan sistem klasifikasi penjualan berbasis web menggunakan algoritma K-Nearest Neighbor (KNN) untuk membantu pengelolaan stok di Apotek Adli. Sistem ini mengelompokkan produk ke dalam tiga kategori sangat laris, sedang, dan rendah berdasarkan data penjualan selama enam bulan terakhir. Metodologi pengembangan yang digunakan adalah metode waterfall dengan tahapan mulai dari analisis kebutuhan hingga implementasi. Sistem dibangun menggunakan teknologi Laravel, PHP, dan MySQL, serta diuji melalui pendekatan white box dan black box. Hasil implementasi menunjukkan bahwa sistem mampu mengklasifikasikan produk dengan baik, memudahkan pengelola dalam merencanakan stok, serta meningkatkan efisiensi pengelolaan apotek secara keseluruhan. Sistem ini juga mendukung pemantauan penjualan dan klasifikasi produk secara real-time melalui antarmuka yang intuitif dan mudah digunakan

Micro, Small, and Medium Enterprises (MSMEs) are an important sector in Indonesia's economy. However, many MSME actors still face challenges in managing financial reports in a simple and effective manner. One solution is to utilize an accounting application based on Microsoft Excel, which is easy to operate and requires no additional costs. This community service activity aims to provide training and mentoring for MSME actors in using Excel-based accounting applications to record transactions, prepare simple financial statements, and monitor the financial condition of their businesses. The implementation of this activity was carried out online through Zoom Meetings and WhatsApp Groups. The methods used included socialization, interactive online training, and online mentoring. The results of the activity showed that participants were able to understand the basic concepts of accounting records and were capable of using a simple Excel application to record daily transactions, prepare income statements, and cash flow reports. This activity is expected to improve financial literacy and the independence of MSME actors in managing their business finances

The application of machine learning, particularly the *Convolutional Neural Network* (CNN) method, has experienced rapid development in the medical field. Through the process of image data grouping, CNN is capable of classifying based on the similarity of characteristics and attributes of the images. This capability is highly beneficial in the healthcare sector, especially in differentiating chest X-ray images. This study aims to evaluate the DenseNet architecture while applying it to classify Covid-19 disease by utilizing 98 chest X-ray images as training data. The test results showed that the average *loss* value on the training data was 0.8621, with an average accuracy of 0.6950. Meanwhile, the average *loss* value on the validation data was recorded at 1.0682, with an average accuracy of 0.6399. From these results, it can be concluded that the model performed better on the training data than on the validation data, indicating the occurrence of *overfitting*. Therefore, further adjustments to the model are necessary to improve its performance on the validation data