An Internet of Things (IoT)-based logistics monitoring system is an innovation designed to enhance efficiency, transparency, and speed in supply chain management. The implementation of IoT in logistics provides an ideal solution for real-time monitoring of goods, which was previously difficult with conventional methods. This system integrates IoT sensors such as GPS for location tracking, along with temperature and humidity sensors to monitor goods requiring special attention, such as food and pharmaceuticals. By automating processes through IoT technology, goods distribution becomes faster, reducing reliance on manual controls, speeding up decision-making, and minimising human error. This system enables companies to monitor the condition and location of goods in real-time, offering high visibility into the logistics status. With comprehensive monitoring, companies can proactively address issues and ensure goods remain in optimal condition throughout the shipping process. An IoT-based logistics monitoring system has the potential to enhance a company’s competitiveness through efficiency and accuracy in supply chain management. When effectively implemented, IoT technology can not only improve service quality and customer satisfaction but also strengthen a company’s position in an increasingly competitive market.

Facial Emotion Recognition (FER) is a key technology for identifying emotions based on facial expressions, with applications in human-computer interaction, mental health monitoring, and customer analysis. This study presents the development of a real-time emotion recognition system using Convolutional Neural Networks (CNNs) and OpenCV, addressing challenges such as varying lighting and facial occlusions. The system, trained on the FER2013 dataset, achieved 85% accuracy in emotion classification, demonstrating high performance in detecting happiness, sadness, and surprise. The results highlight the system's effectiveness in real-time applications, offering potential for use in mental health and customer behavior analysis.

This research aims to determine the impact of Project Based Learning (MBKM) on Problem Solving for Undergraduate Students in Educational Technology at Bina Mandiri University, Gorontalo. The research method used is a qualitative and quantitative approach at four research stages. According to Creswel and Clark, mixed methods research is a research design with philosophical assumptions as well as being an inquiry method. As a methodology, this mixed research involves philosophical assumptions that guide the direction of data collection and analysis, as well as cultivating qualitative and quantitative research approaches throughout many phases of the research process. This research is in the first stage, namely identifying problem solving for Bachelor of Educational Technology students and measuring the effectiveness of MBKM project-based learning at UBMG. The results of the research show that project-based learning (MBKM) can influence Problem Solving for students in the Bachelor of Educational Technology study program at Bina Mandiri University, Gorontalo. This can be seen from the achievement of the problem solving method indicator for the Educational Technology S1 PRODI students, which was initially 75%, increasing to 87% after participating in project-based learning (MBKM) for one semester. The conclusion of this research is that project-based learning (MBKM) has a positive impact on improving problem solving skills in undergraduate students in educational technology so that it can be applied to subsequent learning processes.

Digital literacy is an essential skill in the digital era, especially for the younger generation who are starting to actively engage in entrepreneurship through online platforms. However, students' understanding of online ethics and legal frameworks such as the Electronic Information and Transaction Law (UU ITE) is still limited. This community service activity aims to improve the digital literacy of Dian Andalas Padang High School students, with a focus on online ethics in law-based digital business. The methods used include interactive lectures, group discussions, and case simulations to provide a deep and applicative understanding. The results of this activity showed a significant increase in students' understanding of digital literacy and the implementation of the ITE Law. Case discussions and simulations help students identify common violations of the law in online businesses, such as fraud and the spread of false information, and understand how to prevent them. The positive response from students and teachers emphasized the importance of this activity in equipping the younger generation with ethical and law-abiding digital skills, while encouraging schools to integrate law-based digital literacy into the curriculum.

In the world of education, teachers have a very large and important role in teaching and learning activities because teachers are educators who are directly in contact with students, so teachers are required to have good performance in order to teach students who also have good quality. One of the educational problems faced by the Indonesian nation is the quality of education at every level and education unit, especially elementary and secondary education. Various efforts have been made to improve the quality of education, including through various training and improving teacher qualifications, procuring books and teaching tools, improving facilities and infrastructure, and improving the quality of school management. The research method used in this study is quantitative through path analysis and SITOREM analysis. The results of this study are that there is a positive relationship between the independent variable and the dependent variable when viewed from the path analysis, then the relationship is a functional relationship where teacher performance (Y) is formed as a result of the functioning of organizational culture functions (X1), transformational leadership (X2), self-efficacy (X3) work motivation (X4)

Acute Respiratory Tract Infection (ARI) is an infectious disease that attacks the upper respiratory tract and lower respiratory tract which can be caused by the entry of bacteria and viruses into the respiratory tract which lasts for 14 days. This counseling aims to improve mother’s knowledge and handling of coughs and colds in toddlers. The method used is to provide materials and practices as well as a questionnaire session to mothers of toddlers who attend the RW 8 Tulusrejo integrated health service post. After the counseling, the results obtained were that mothers knew how to handle coughs and colds in toddlers by doing common cold massage.

This research aims to identify the use of persuasive language and language elements in food advertisements on the YouTube platform. Food advertising on digital media is an effective means of attracting consumer attention. With a qualitative descriptive approach, this research reveals various persuasion language techniques, such as the use of invitations and suggestions such as "try", "again", "really", and "interesting", which encourage the audience to try the product. In addition, repetition of sentences and use of hyperbole to highlight product advantages were found to be effective in attracting attention and increasing consumer interest. The results of this research indicate that persuasive language in food advertising plays an important role in generating interest and encouraging consumers to buy products. These findings provide insight into language-based marketing strategies that can be used to influence consumer decisions.

The objective of this research is to explore resource consumption accounting within the economic unitunder study. Additionally, the research aims to analyze competitive advantage as a process ofuniqueness for an organization or a specific superiority when compared to its competitors. Based onthis, the researcher posits that sustainable competitive advantage refers to the organization's objectiveability to adapt to changes in the market environment and to thoroughly examine the industryenvironment.
The research problem stems from the fact that many companies in today's world strive for leadershipand excellence in production through the recognition of the importance of modern systems, particularlyresource consumption accounting, in achieving competitive advantage. However, the challenges andexternal factors that accompany production processes may hinder this achievement. The studyinvestigates whether resource consumption accounting has an impact on competitive advantage.
The research is based on the hypothesis that there is a significant correlation between resourceconsumption accounting and sustainable competitive advantage. The importance of the research lies inhighlighting the role of resource consumption accounting in achieving sustainable competitiveadvantage, and in assessing the impact of resource consumption accounting on the realization of suchan advantage.

This paper explains the payment process for mooring and pilotage of PT. Pelayaran Nusabhakti Tatasegara Batam. The method used in this observation is field research. The author of the paper with library research activities where the author gets material or paper materials from books in the library or other reading sources related to the subject matter taken from PT. Pelayaran Nusabhakti Tatasegara is one of the companies engaged in the agency sector. PT. Pelayaran Nusabhakti Tatasegara Batam serves many types of ships ranging from tugboats-barges to LCT (Landing Craft Tank) cargo ships at Batam port. In its payment system using the BSIMS system after the PUK (General Statement of the ship) is issued at Bsim, it can be continued by carrying out the Fund hold process until it is paid off. The purpose of this paper research is to find out how the Payment Process for Mooring and Pilotage in the BSIMS Special Batam system by PT. Pelayaran Nusabhakti Tatasegara Batam. The process starts from registration to Paid Off. The conclusion of this paper is the payment process for Anchorage and Pilotage on the Special BSIMS System for Batam by PT. Pelayaran Nusabhakti Tatasegara Batam runs smoothly and in accordance with existing procedures, but there are still various obstacles experienced including network disruptions in the system which cause difficulties in inputting data into the system, double holds occur in the officer system, PUK does not come out because the PUK activity at the previous port has not been closed, which causes the PUK not to come out.
 

This research was conducted to determine the influence of financial rewards, job market considerations, and the work environment on accounting students' interest in choosing a career as a public accountant. Case study accounting students at the Lampung State Polytechnic. This research uses a quantitative approach method obtained from primary data by distributing questionnaires to respondents. Sampling in this study used probability sampling with a simple random sampling technique and a sample of 90 respondents was obtained using the Slovin formula. The data analysis technique used is Structural Equation Modeling (SEM) using smart-PLS 3.2.9 software. The results of this research show that financial rewards and job market considerations do not influence accounting students' interest in choosing a career as a public accountant. Meanwhile, the work environment has a significant influence on accounting students' interest in choosing a career as a public accountant