The research aims to clarify the relationship between artificial intelligence and the future of the accounting profession, and to clarify the knowledge foundations of artificial intelligence and the future of the accounting profession and the application of the term artificial intelligence in the future of the accounting profession and highlight the position of the term artificial intelligence for the economic unit of the research sample, which is Asia cell Iraq Company. The research relied on the collection of data related to the theoretical aspect on a group of Arab and foreign sources related to the subject under research from books, research, studies, theses and university theses, as well as research and periodicals published on the Internet, as for the applied side, the research relied on field visits to the research sample and personal interviews with managers and officials in the research sample as well as to the accounting of the force the research reached a set of conclusions, the most important of which was that the subject of artificial intelligence itself is one of the contemporary topics that did not find any interest at the conceptual, practical and even academic levels, at least at the level of libraries and scientific research centers. After the results of the electronic field surveys showed that the Arab and Iraqi libraries are devoid of any author or detailed study on the subject, and in conclusion, the research reached a set of recommendations, the most important of which was the need to give the artificial intelligence variable greater research attention as one of the intellectual dialectics in contemporary literature in the field of accounting management and to highlight its role in achieving sustainable artificial advantage in the business environment.

The detection of hazardous gases, such as carbon monoxide (CO), is crucial for ensuring human safety and health, especially in enclosed environments or areas with a high potential for exposure to toxic gases. Carbon monoxide is a colorless, odorless gas that is extremely dangerous when inhaled in large amounts. Therefore, a CO detection system that can provide early warnings is essential. This research aims to design a carbon monoxide (CO) detector using the MQ-7 sensor, which can detect CO concentrations in the air. The detection system is developed based on Internet of Things (IoT) technology, enabling real-time CO detection data to be transmitted to a cloud platform or user devices via an internet connection. This allows users to monitor CO levels in their environment anytime and anywhere. The system consists of the MQ-7 sensor to detect CO levels, a microcontroller as the controller, and a communication module to send data to the internet. The main advantage of this system is its ability to notify users if CO levels exceed a safe threshold. Thus, this detector can function as a preventive tool against CO exposure accidents. The use of IoT in this system also facilitates remote monitoring, improving the effectiveness and efficiency of managing a safe environment.

This study aims to analyze the impact of the transition from manual to electronic (e-Filing) annual tax return (SPT) reporting on the efficiency of tax administration in Indonesia. Indonesia adopts a self-assessment system, granting taxpayers full trust to report and calculate their own tax obligations. However, manual SPT reporting often leads to challenges such as slow processes, human error risks, and high administrative burdens. To address these issues, the government has implemented an electronic filing system (e-Filing) as part of its tax service modernization efforts. This research employs a qualitative library research method by reviewing literature, regulations, and previous relevant studies. The findings indicate that e-Filing significantly enhances administrative efficiency, accelerates processes, reduces operational costs, and improves data accuracy and security. The implications of this research highlight the importance of optimizing socialization, training, and further development of the e-Filing system to encourage more taxpayers to shift to electronic reporting, thereby fostering a more modern, transparent, and accountable tax administration.

This study aims to determine whether there is an influence of parenting patterns on the independence of children in orphanages in Alang-alang lebar sub- district. The method used in this study is quantitative with a correlational research type. The population of this study was all children aged 5-6 years who lived in orphanages in Alang-alang lebar sub-district. The sample in this study was 20 children in orphanages in Alang-alang lebar sub-district with a random sampling method. Data collection techniques used were observation, questionnaires and documentation. After collecting the results of the questionnaire answers that had been distributed, the researcher processed the data using the SPSS Version 26 Program. The data analysis used was validity testing, reliability testing, simple linear regression, hypothesis testing and determination coefficient testing. After the analysis test was carried out, the calculated t > t table (8.956 > 2.093) and sig< 0.005 were obtained. Because the calculated t > t table, Ho was rejected and Ha was accepted, meaning that there was an influence of parenting patterns on the independence of children in the Alang-Alang Lebar Sub-district Orphanage.

This research is motivated by the problem of the available LKPD still not being This research is motivated by the problem of the available LKPD still not being optimal in terms of development and use so that students are less interested in participating in learning. This is due to the lack of teacher motivation in creating innovative LKPD. Have never developed Student Worksheets (LKPD) based on Project Based Learning (PjBL) in learning, especially in science and science learning. Based on these problems, this research aims to develop PjB-based LKPD for science and science learning in class IV elementary schools that is valid, practical and effective. The type of research carried out is development research using the ADDIE development model. The test school was class IV students at SDN 12 Sintuk Toboh Gadang, while the research school was class IV students at SDN 11 Lubuk Alung. The research results obtained that the LKPD had a material validity level of 84.9%, language validity 88.8%, media validity 87.5% in the valid category. while the practicality test at the trial school obtained a percentage of 93.33%, for the teacher response questionnaire and 93.4% for the student response questionnaire in the very practical category. Furthermore, the practicality test at the research school obtained results of 90% for the teacher response questionnaire and 92.16% for the student response questionnaire in the very practical category. In the LKPD effectiveness test in the trial school the percentage was 89.64% and in the research school the percentage was 93% with both categories being very effective. It can be concluded that PjBL-based LKPD in grade IV elementary school science learning can be declared valid, practical and effective for use in the learning process.

Fraud in cosmetic buying and selling transactions through e-commerce in Indonesia is increasing along with the growth in the use of digital technology. As a mitigation measure, the Online Dispute Resolution (ODR) system, which is one of the Alternative Dispute Resolution (ADR) dispute resolution techniques, has begun to develop into an efficient alternative solution. This article discusses efforts to apply ODR in dispute resolution of cosmetics sales fraud cases through e-commerce platforms in Indonesia. Apart from Indonesia, the application of ODR is also carried out in the United States. By utilizing ODR mechanisms, consumers can file claims, resolve conflicts, and obtain fair solutions quickly and easily without having to go through conventional court processes. In addition, this article also explores the challenges of ODR implementation in Indonesia, including regulatory constraints and the level of consumer confidence. This research is conducted using a normative juridical approach, which is expected to provide strategic recommendations in strengthening ODR regulations and infrastructure in Indonesia.

The rapid development of information technology has presented new legal challenges, particularly regarding the protection of personal data and information security. This research aims to examine the urgency of establishing legal regulations that are adaptive to the dynamics of information technology in Indonesia, and to examine the extent to which existing regulations are able to accommodate the needs of legal protection in the digital ecosystem. The research method used is normative juridical with a statutory approach and conceptual analysis of the applicable legal framework. The findings show that existing regulations, such as the Electronic Information and Transaction Law and the Personal Data Protection Law, still face obstacles in implementation, including overlapping rules, weaknesses in law enforcement, and low public digital literacy. The implications of this research emphasize the importance of continuous legal reform, synergy between law enforcement agencies, and increased public awareness to create a safe and equitable digital ecosystem.

This study aims to examine the role of baju bodo as a symbol of the cultural identity of the Bugis-Makassar community and its preservation efforts in the modern era. Baju bodo is one of the oldest traditional clothes in Indonesia that has high historical, symbolic, and philosophical value. The study used a descriptive qualitative approach with data collection techniques through in-depth interviews and literature studies. The results of the study indicate that baju bodo not only functions as a body cover, but also represents social status, local aesthetic values, and cultural wisdom that is passed down from generation to generation. The transformation of the design, color, and material of baju bodo is an adaptive strategy to remain relevant amidst the development of the times without eliminating its traditional meaning. This innovation allows baju bodo to be used in modern contexts such as formal events, education, and fashion shows. This study emphasizes the importance of collaboration between cultural communities, government, and local designers to maintain the sustainability of cultural heritage. Thus, baju bodo remains a symbol of the Bugis-Makassar cultural identity that is alive, developing, and proud in the modern era

Purpose: To evaluate the governance of the LaporGub Central Java service portal information system using the COBIT 2019 framework to obtain a comprehensive overview of the implemented capability levels.
Methods: This study employs a qualitative method using the COBIT 2019 framework to assess capability levels, which is further combined with CMMI to provide improvement recommendations. The method produces valid and accurate results as respondents are selected using the RACI model, and the assessment is conducted at the subdomain level. Consequently, each domain yields valid outcomes, enabling precise and well-targeted recommendations.
Results: This study successfully determined the level of LaporGub service capability using COBIT 2019 and showed that most domains have achieved, and in some cases even exceeded, the set targets. However, several areas still require improvement, especially in services security and business process control, as well as problem management. These findings indicate that the Central Java Provincial Communication and Information Office has a strong foundation in operational management and service sustainability. With proper improvements in IT governance, LaporGub is expected to serve as a model for adaptive and accountable digital public services that can be replicated in other regions across Indonesia.
Novelty: This study introduces innovation by integrating COBIT 2019 with CMMI, an uncommon combination in capability level assessments within government institutions. Innovative techniques such as text development, respondent questionnaires based on the RACI model, and interviews are used to avoid redundancy in the research findings. By utilizing questionnaires, interviews, and document reviews, this approach enhances the validity of the study results.

Students' understanding of mathematical concepts is still a challenge, especially in solving problems that require procedural and conceptual understanding, such as on the topic of circles. This study aims to analyze the types of errors made by students in solving mathematical problems on the topic of circles using the Newman's Error Analysis (NEA) procedure. The approach to this study is descriptive qualitative, conducted at SD 050661 Kwala Bingai with 20 subjects of grade VI-A. Data were collected through written tests and analyzed using five stages of NEA: reading errors, understanding, transformation, process skills, and writing final answers. The results of the study showed that most students made errors at the stages of understanding, transformation, and process skills. Factors causing errors include lack of conceptual understanding, procedural errors, and inaccuracy in solving problems. The conclusion of this study shows the need for an active role for teachers in identifying and overcoming student errors through appropriate teaching methods, especially on the topic of circles. This study is expected to provide an overview for teachers in designing appropriate learning strategies to improve students' understanding of mathematical concepts.