Their technology provides easy information for the public. Through application, various information about the city can be accessed quickly by community and government through this program called smart city. Smart city is has been proven to be able to complete problem quickly too. This information can also be used by the government for creating comfort, security and order and a better life. The purpose of writing this article is to get an overview of the concept of smart cities and their implementation. Therefore finally, there must be an appropriate and appropriate smart city implementation strategy with the condition of the city. However, of course there are several challenges faced by city people and need to be resolved so that the city development is smart to run smoothly.

This research takes the role of determining which factors can reduce the cost of debt in health companies listed on the Indonesia Stock Exchange. The sample observed in this study consists of 14 companies chosen by purposive sampling out of the population of 24 health corporations on the Indonesia Stock Exchange. The covid-19 pandemic caused an economic contraction, this increased debt financing. Debt that is not managed properly is reflected in the expansion in requests for Postponement of Debt Payment Obligations (PKPU), PKPU can later be a sign that the company is on the verge of bankruptcy. Due to this risk, there is an urgency when a health company goes bankrupt, the wider community will be affected because companies that provide offers related to health services will be limited and increase in the price of available health services. This phenomenon can threaten economic sustainability for the whole society. The determination of the study demonstrates that voluntary disclosure and partially independent boards of commissioners have a considerable detrimental impact on the cost of debt. The cost of debt, in contrast, is unaffected by management ownership, institutional ownership, or company size.

The main purpose of SLR is to answer the RQ with the results of previous studies as evidence that has been identified, assessed, and interpreted. The RQs on SLR identify the significant journals, the most influential researchers, topics, methods, and theories. Based on inclusion and exclusion criteria, 20 papers indexed by Scopus were obtained that discuss the implementation of mobile banking, with publication years ranging from 2010 to 2021. The implementation of mobile banking focuses on six topics. The most widely used method is survey research with a cross-sectional design. While TAM is the most commonly used theory, the SLR outlines implications that can assist practitioners in surmounting the deceleration issue in implementing mobile banking and preparing for the cashless era in Indonesia.

Batang Sirih Farmers Group is a farming group located in Teluk Village, Secanggang District, Langkat Regency, North Sumatra Province. This farmer group has approximately 30 members. The purpose of establishing the Batang Sirih farmer group is to empower farmers to gain skills and experience in the hope that later they can generate income and improve their economy. In its development, the Batang Sirih Farmer Group has now carried out a variety of Micro, Small and Medium Enterprises (MSMEs) as a livelihood related to farming management, including herbal business, plant fertilizer business, and other agricultural crops. However, in carrying out its business, the Batang Sirih Farmers Group encountered several problems related to its business. The main problem that is often faced by business actors is the lack of awareness to record business finances because of the lack of knowledge about financial accounting, resulting in the business financial system being unable to distinguish between business profits and household finances. This activity aims to provide a guide that can be used by every MSME to make financial reports.

The electronic parking engine is a form of Medan City Representative in terms of Parking Payments. Based on data shows that eletronic parking machines have been used in the city of Medan since 2013. Basically users of electronic parking machines are a form of use of information and communication technology in running the government of Medan City. This can provide support for the city of Medan as a smart city. In this case Rudolf Giffinger stated that there are six characteristics to realize a smart city. In this case the electronic parking engine is expected to be able to realize the city of Medan as a smart city, so qualitative research is needed regarding the electronic parking engine in the city of Medan. The problem of public parking services that is happening in the city of Medan at this time has grown into a serious issue. The resulting consequences are increased air pollution, congestion problems, inconvenience in finding parking, to the problem of levies on illegal parking fees. Thus, the government through the Medan City Transportation Office as the policy implementer has launched a solution to control parking management to road users in real time through the implementation of the Smart Parking System program. This program is a part or dimension of Smart City, which is shaded by the concept of Smart Transportation. The results of this study state that an electronic parking engine has been installed in the city of Medan since 2013. However, after about four years the engine has been tested and not yet fully operational.