Financial distress is a condition in which a company experiences financial decline prior to bankruptcy. Identifying financial distress is crucial for investors to anticipate the risk of bankruptcy. This study aims to examine the effect of financial distress on financial ratios, specifically liquidity ratio, profitability ratio, and leverage ratio. The population consists of all energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Purposive sampling was used as the sampling technique, resulting in a total of 340 research samples. The dependent variable is measured on a nominal scale, categorized as 0 for non-financial distress issuers and 1 for financial distress issuers. Data analysis was conducted using descriptive statistics, multicollinearity tests, data quality assessments, hypothesis testing, and logistic regression analysis with IBM SPSS version 25 software. The results indicate that the Current Ratio has a significant negative effect on financial distress. Similarly, the Net Profit Margin also has a significant negative effect on financial distress. Meanwhile, the Debt to Equity Ratio has a significant positive effect on financial distress.

The rapid advancement of information technology has had a significant impact in various fields, particularly in pattern recognition and image processing. One of the ongoing challenges is accurately recognizing handwritten digits, which plays a crucial role in document digitization, automated form reading, and other intelligent systems. This study aims to implement and evaluate the K-Nearest Neighbors (KNN) algorithm, a simple yet effective classification technique, in recognizing handwritten digit images. The data used comes from the public dataset load_digits from Scikit-learn, which contains 1,797 grayscale images of handwritten digits sized 8x8 pixels. Each image is represented as a 64-dimensional feature vector. The dataset is split into training and testing data with an 80:20 ratio, and the model is trained using KNN with k=3. The experimental results show a classification accuracy of 96.94%, with minimal prediction errors that typically occur in digits with similar visual shapes, such as 5 and 9. This study demonstrates that KNN, despite its simplicity, can provide high accuracy in handwritten digit recognition when supported by proper preprocessing and parameter selection. The implications of this research highlight the potential for developing intelligent applications in education, data entry automation, and identity verification.

This study attempts to analyze the application usage am zahir accounting for financial efficiency this report on small and medium enterprises, with a case study in a shop material ehwan 1. The background study was left manually recording financial problems that are vulnerable to errors, lost documents, and inefficient in the process of reporting. Methods used is qualitative descriptive by approach case study, through direct observation, interview, and the literature study. The result showed that the accounting version am zahir 6.0 able to increase the accuracy of the transaction, accelerate the preparation of the report, and minimize the miscalculation and loss of data. This program also allows data storage digitally, more secure and easily accessible. The implications of the research suggests that digitalisasi accounting through the use of application am zahir accounting can be effective solutions for small and medium micro businesses to increase efficiency and quality financial decision making. For that reason, it is suggested that technology would adopt similar accounting business to promote sustainability.

This study aims to design and develop a web-basedinventory information system to improve stockmanagement and transaction recording efficiency atToko Sahabat. The main issues faced include frequentcashier system failures resulting in manualtransactions, stock data inaccuracies, and delayedsales reporting. The research employed the RapidApplication Development (RAD) method to enable fastand iterative system development based on userfeedback. Key features include user management,automatic stock tracking, real-time transactionrecording, and sales reporting. Using PHP, MySQL,and Bootstrap, the system significantly improvesoperational efficiency, reduces stock recording errors,and accelerates reporting. Implementation of thissystem supports better data-driven decision-making forToko Sahabat.

The development of technology in the retail world drives the need to create more efficient solutions in transaction management and stock of goods. Kasirku is a web-based cashier application designed for small and medium-sized stores. This application provides three main features, namely Transactions, Stock Items, and Sales Reports, with additional additional transaction features, discounts, taxes, add items, and QR scanners to simplify store operations. The Transaction feature assists users in recording sales efficiently, complete with options for adding items, applying discounts, and automatic tax calculation. The Stock Item feature allows store owners to monitor stock items in real-time, reducing the risk of out-of-stocks or recording errors. Sales Reports available in various formats, such as PDF or Excel, help store owners conduct more in-depth sales analysis. The development of the Kasirku application was conducted using the waterfall approach, which includes several steps: requirements analysis, design, implementation, and testing. The results of the testing process show that this application can increase efficiency in recording transactions, minimize errors in stock management, and produce precise reports. The QR Scan feature is proven to speed up the item input process when the store is busy, providing additional flexibility to users. This app has successfully become a reliable solution for store owners to manage their stores more easily and quickly.

The increasing use of social media has significantly impacted wireless network performance, particularly in data transmission efficiency. This study aims to analyze the impact of social media usage on network congestion and wireless data transmission efficiency. Experimental and quantitative methods were employed, utilizing direct network traffic measurement and simulation techniques. The study assessed key parameters, including throughput, latency, packet loss, and jitter, to evaluate network congestion levels caused by social media activities such as video streaming, image uploads, and real-time communication. The results indicate a 15–30% decrease in throughput, an increase in latency from 30 ms to 120 ms, a packet loss surge from 0.5% to 4–7%, and a jitter increase from 10 ms to 50 ms during peak hours of social media usage. The study also found that channel bonding techniques can improve throughput by up to 63.6% under controlled interference conditions. These findings highlight the necessity of effective traffic management strategies, including 5G network deployment, machine learning-based traffic optimization, and Quality of Service (QoS) implementation, to mitigate network congestion issues caused by the exponential growth of social media users.

The Student Activity Unit (UKM) for Futsal at Multi Data Palembang University often experiences obstacles in tournament management, such as delays in match information updates, difficulty accessing information by participants, data recording errors, and inefficient time for compiling match brackets. This research aims to design a mobile-based futsal tournament management application called TeamKickOff using the Design Thinking method through five stages: empathize, define, ideate, prototype, and test. In the empathize stage, in-depth interviews were conducted with 12 respondents, participatory observation, and document analysis. The define stage produced an empathy map, user persona, point of view, and user journey map. The ideate stage involved brainstorming, card sorting, and wireframe development. Prototypes were developed in three versions (low, mid, and high-fidelity) with features for schedule management, real-time score recording, automatic match brackets, and video documentation. Usability testing with 32 respondents resulted in a SUS score of 78.6 with a task completion rate of 91.3% and a reduction in management time of up to 65% compared to manual methods. The research results show that the TeamKickOff application successfully improved the efficiency of futsal tournament organization and information access for participants, with advantages in video documentation integration and focus on the local campus context in Indonesia.

The Agricultural Office of Central Lombok Regency is a government institution that utilizes a website to provide information regarding various agricultural services to the public. This website is used by both the staff of the Agricultural Office and the public. To assess the level of user satisfaction with the website of the Agricultural Office of Central Lombok Regency, this study employs the End User Computing Satisfaction (EUCS) method, which measures satisfaction through five dimensions: Content, Accuracy, Format, Ease of Use, and Timeliness. The purpose of this study is to evaluate the extent of user satisfaction with the website using a Likert scale as the measurement tool. Data were collected through a questionnaire distributed to 55 respondents, consisting of both the staff of the Agricultural Office and the public who use the website. The results show that the level of user satisfaction with the website of the Agricultural Office of Central Lombok Regency falls into the "agree" category for all dimensions examined. The average satisfaction percentages for each dimension are as follows: Content (78.18%), Accuracy (75.2%), Format (76%), Ease of Use (74%), and Timeliness (75%). The Content dimension showed the highest percentage, indicating that the completeness and relevance of the information on the website significantly influence user satisfaction. Based on these findings, it is recommended to improve the website’s interface and update the information regularly to enhance the user experience. This study provides a clear picture of user satisfaction with the website of the Agricultural Office of Central Lombok Regency and can serve as a reference for future website development.

Financial statements are an important means of communicating financial information from accounting activities and assisting decision making. General Financial Accounting Standards are often considered too complex for entities without public accountability, so that SAK ETAP is present as a simpler solution. This study aims to analyze the application of SAK ETAP in presenting financial statements at the Nur Insani Sharia Savings and Loans and Financing Cooperative. The method used is descriptive qualitative with analysis of cooperative financial statement documents. The results of the study indicate that the cooperative has attempted to implement SAK ETAP, but several shortcomings were still found, such as incomplete notes on financial statements and inconsistencies in account classification. This study recommends improving staff understanding and completeness of reports according to standards to support transparency and accountability of cooperatives.

In the digital era, personal data protection has become a crucial issue due to the growing risks of privacy breaches. This study aims to explore the role of digital education in enhancing privacy literacy and mitigating the social impacts of data violations. Utilizing a mixed-methods approach, primary data was collected through online surveys and in-depth interviews with users and experts, while secondary data was analyzed from academic journals and industry reports. Results reveal that only 42.7% of respondents understood how to safely manage their personal information, reflecting a significant gap in privacy awareness. Moreover, a positive correlation (R = 0.72) was identified between improved privacy literacy and reduced social risks, such as identity theft and cyberbullying. Simulations proved to be effective educational tools, with every 10% increase in digital privacy literacy reducing social risks by 7%. The findings highlight the need for integrating privacy education into formal curricula at all educational levels, complemented by community-based initiatives for underserved populations. Collaborative efforts between governments, educational institutions, and technology organizations are essential to develop relevant and effective learning resources. The study underscores the importance of adopting holistic educational strategies to empower individuals in navigating the challenges of data protection in the digital age.