Abstract:• DEF is a company engaged in the sale of coffee, both wholesale and retail. Currently, the sales recording system is still carried out manually, which often leads to problems such as delays in reporting, data entry errors,…
rors, and difficulties in retrieving historical information. This study aims to improve the efficiency and accuracy of the sales recording system by implementing the INDEX MATCH and SUMIFS functions in Microsoft Excel. The research method used is descriptive qualitative with a case study approach, involving observation, interviews, and documentation of the existing system. The results show that the use of INDEX MATCH and SUMIFS can accelerate the data retrieval process, improve the accuracy of sales reports, and reduce input errors. This study provides a practical solution for small and medium enterprises (SMEs) in implementing an efficient sales recording system without requiring significant investment in ERP software. However, the system still has limitations, such as dependence on Excel files that are vulnerable to damage or unintended changes, and the lack of advanced automation features such as receivables reminders or inter-departmental integration. Therefore, future research is expected to develop a web-based system with a centralized database.
Abstract:This study discusses the implementation of the Naïve Bayes method to predict catering sales at PT.Negara Rasa Indonesia. The background of this study is based on the problem of suboptimal sales due to the absence of a structured…
tructured sales prediction system. The Naïve Bayes method was chosen because of its simplicity, speed, and ability to classify data with a high degree of accuracy. The data used in this study is historical sales data from the last two years, which has undergone cleaning, labeling, and transformation into four sales categories, namely very popular, popular, fairly popular, and less popular. The testing process was carried out using RapidMiner software by dividing the dataset into training data and test data at various ratios of 80:20. The test results showed a very high level of accuracy, with the highest value reaching 91.41%. These findings prove that the Naïve Bayes method is reliable for predicting catering sales, thereby assisting decision-making in more efficient sales management and planning at PT. Negara Rasa Indonesia.
Abstract:This study examines the digitalization of agriculture and its implications for food security in South Sulawesi, focusing on structural challenges, policy responses, and pathways toward sustainable self-sufficiency. Despite…
te relatively stable rice production, food security in the province remains vulnerable to climate variability, irrigation constraints, fragmented distribution systems, and uneven digital integration. Using a mixed-method approach that combines quantitative survey data and qualitative policy analysis, this research evaluates the relationship between digital adoption and farmer performance. The findings indicate that farmers utilizing digital tools demonstrate higher production stability, stronger market price awareness, and better planting planning accuracy compared to non-digital farmers. However, digital literacy gaps and limited institutional coordination constrain broader system transformation. Policy responses remain largely reactive and sectorally fragmented. The study proposes a Digital-Sustainable Self-Sufficiency Framework that integrates digital infrastructure expansion, smart irrigation governance, supply chain monitoring, and inter-agency coordination. The findings suggest that digitalization should be positioned not merely as technological adoption but as a governance transformation mechanism to strengthen adaptive capacity, enhance coordination, and achieve resilient and sustainable food security.
Abstract:This study aims to evaluate the implementation of Islamic Religious Education (Pendidikan Agama Islam/PAI) learning in strengthening students’ religious moderation at SMP Islam Terpadu Bangkinang. Religious moderation is…
is conceptualized as a religious attitude that emphasizes balance, tolerance, justice, and respect for diversity, which are essential values in maintaining social harmony within pluralistic societies. In the Indonesian educational context, Islamic Religious Education plays a strategic role not only in developing students’ religious knowledge but also in shaping moderate religious attitudes that prevent intolerance and extremism. Therefore, systematic evaluation of PAI learning is crucial to ensure that religious moderation values are effectively internalized by students.
This study employs a qualitative approach with an evaluative research design to comprehensively examine how religious moderation values are integrated into PAI learning. The evaluation focuses on three main aspects: learning planning, learning implementation, and learning evaluation. Data were collected through classroom observations, in-depth interviews with Islamic Religious Education teachers and students, and documentation analysis of learning instruments such as lesson plans, syllabi, and assessment tools. These data collection techniques were employed to obtain an in-depth understanding of instructional practices, teacher–student interactions, and assessment strategies related to the cultivation of religious moderation values. Data analysis was conducted using an interactive model involving data reduction, data display, and conclusion drawing to ensure systematic and credible findings.
The findings reveal that PAI learning at SMP Islam Terpadu Bangkinang has integrated religious moderation values into learning objectives and instructional planning. Teachers explicitly formulate learning goals that emphasize tolerance, balance, and mutual respect, while learning materials are contextualized to students’ social realities. During the learning implementation stage, teachers apply dialogical and participatory teaching methods, such as discussions and case-based learning, to encourage students to critically reflect on religious issues and social diversity. These approaches provide students with opportunities to understand differing perspectives and develop moderate religious attitudes in a reflective and respectful manner.
However, the study also identifies several challenges in the implementation of religious moderation-based learning. The use of contextual and innovative instructional methods remains limited, and learning activities tend to rely on conventional approaches. Moreover, the evaluation of religious moderation attitudes has not yet been conducted systematically. Assessment instruments primarily focus on cognitive achievement, while affective and attitudinal dimensions—such as tolerance, openness, and balanced religious behavior—are not comprehensively measured using structured indicators or rubrics. This limitation affects the accuracy of evaluating students’ overall development of religious moderation.
This study concludes that continuous and systematic evaluation of Islamic Religious Education learning is essential to enhance the effectiveness of strengthening religious moderation among students. The development of more comprehensive, contextual, and sustainable assessment instruments is necessary to holistically measure students’ cognitive, affective, and behavioral dimensions. In addition, the adoption of more dynamic and participatory instructional strategies is recommended to support deeper internalization of religious moderation values. The findings of this study contribute to the discourse on Islamic education and religious moderation by providing empirical insights into evaluative practices at the secondary school level and offering practical implications for improving PAI learning in pluralistic educational settings.
Abstract:. The Qur’an occupies a central position as the primary source of Islamic teachings and serves as the foundation of Islamic education. However, the quality of Qur’anic recitation (tilawah) in educational institutions still…
still faces various challenges, including inaccuracies in pronunciation, inconsistency in applying tajwid rules, and limited pedagogical approaches. This study aims to analyze the strategic role of the tahsin method in reconstructing the quality of Qur’anic recitation within the dynamics of Qur’an learning. Employing a qualitative descriptive-analytical approach, the research was conducted at SD Negeri 081 Panyabungan, involving teachers as research subjects. Data were collected through in-depth interviews, classroom observations, and documentation, and analyzed through data reduction, presentation, and conclusion drawing. The findings indicate that the tahsin method plays a significant role in improving the accuracy, consistency, and awareness of correct Qur’anic recitation by emphasizing makhārij al-ḥurūf, characteristics of letters, and proper application of tajwid through direct guidance and corrective feedback. Furthermore, tahsin functions not only as a technical method but also as a pedagogical strategy that reconstructs teachers’ mindset and professional competence in Qur’anic instruction. The study implies that integrating the tahsin method systematically can contribute to sustainable improvement in the quality of tilawah and strengthen the effectiveness of Qur’anic learning in contemporary educational contexts
Abstract:Micro, Small, and Medium Enterprises (MSMEs), especially canteen businesses, play an important role in supporting local economic activities due to their high daily transaction intensity. However, many MSME canteens still…
face problems in transaction recording, inventory management, and sales reporting because these activities are carried out manually. This community service activity aims to improve business management efficiency through digitalization assistance using the Sales Master application. The methods used include initial surveys, digitalization socialization, application usage training, hands-on assistance, and evaluation. The results show that MSME actors experienced improvements in transaction recording accuracy, inventory control, and accessibility of sales reports. The implementation of the Sales Master application positively impacts operational efficiency and supports the independence of local MSMEs.
Abstract:This study aims to empirically analyze the influence of budget participation on the accuracy of profit planning in Micro, Small, and Medium Enterprises (MSMEs) that produce special Ambon souvenirs. The accuracy of profit…
planning is an important indicator of the success of MSME financial management, considering their limited resources and high levels of environmental uncertainty. This study adopts a quantitative approach using a survey method. Primary data was collected through a questionnaire distributed to 30 owners or managers of MSMEs for special Ambon souvenirs, which were selected using purposive sampling. Data analysis was carried out using descriptive statistics and simple linear regression analysis. The results of the study show that budget participation has a positive and significant effect on the accuracy of profit planning. These findings show that the higher the level of involvement of MSME actors in the budgeting process, the more accurate the profit planning will be. This research theoretically contributes to the development of managerial accounting in the context of MSMEs and provides practitioner implications for business practitioners and local governments in improving the quality of MSME financial management.
Abstract:One of the steps in the tyre manufacturing process is the Tyre Building Machine. The tread is the last component to be fitted to the tyre carcass after all other components have been installed. When measuring the length…
of the pre-adjusted tread, errors or variations often occur in the measurements taken by the measuring device due to its lack of accuracy. This prevents operators from using the tyre tread and can result in a large amount of scrap and wasted time during the tyre manufacturing process. To overcome this problem, a redesigned tread length measurement system with a higher level of accuracy was created to minimise tread length fluctuations during tyre manufacturing. The results of the tread length measurement procedure using the ENC-1-1-24-N type rotary encoder can function according to the program created. This is validated by the tread length measurement data. The results of the HMI display design and the software created can operate according to the desired instructions. To change the tread length, the operator only needs to enter the number on the HMI panel.
Abstract:This study aims to analyze the validity of the use of language in the Investigation Report (BAP) of the Suspect in the Gowa Police Criminal Investigation Unit through a forensic linguistic study. The focus of the research…
h is directed at four linguistic aspects, namely diction, syntax, coherence, and ambiguity, which have the potential to affect the accuracy, clarity, and consistency of information in BAP documents. This study uses a qualitative approach with a case study design, involving five Suspect BAP documents as primary data analyzed through qualitative content analysis techniques using the interactive model Miles, Huberman, and Saldaña. The results of the study show that the use of diction in some BAPs does not fully reflect the suspect's literal statements, but is a narrative construction of the investigator that has the potential to cause meaning bias. In the syntax aspect, it was found that the sentence structure was long, ineffective, and layered so that it gave rise to the blurring of the subject of action and the flow of information. The aspect of coherence also shows irregularities in the organization of the chronology which results in the flow of events becoming illogical and making it difficult to understand the sequence of events. Meanwhile, referential and semantic ambiguity is found in a number of parts of the BAP, especially related to the use of unclear pronouns that open up the possibility of double interpretation. These findings indicate that the linguistic aspect plays a crucial role in the validity of BAP as a legal document. Linguistic inaccuracy has the potential to affect the interpretation of law enforcement officials and have an impact on the fulfillment of suspects' rights. This study emphasizes the need to improve language competence for investigators and the application of forensic linguistic principles in the preparation of investigation documents.
Abstract:This study explores how incorporating artificial intelligence improves institutional resilience and overcomes the rigidity of conventional, data-based methods to alter financial risk management. To find patterns in AI applications,…
applications, resilience theory, and integration pathways, a qualitative systematic literature review was carried out utilizing theme synthesis in accordance with PRISMA peer-reviewed protocols. Findings show that AI techniques, machine learning for tail-risk detection, deep learning for high-frequency forecasting, and explainable AI for transparent decisions, yield up to 28% reductions in forecasting errors and halve recovery times during crises. The hybrid CNN Transformer architectures and transformer-based NLP models significantly enhance predictive accuracy and forward-looking insights. The study suggests financial institutions adopt integrated AI frameworks, invest in data quality and human–AI collaboration, and implement principle-based governance to balance innovation with fairness and stability. Limitations include reliance on published literature and limited representation of emerging AI models, warranting future longitudinal and context-specific empirical research.