Mosque is an entity that aims not for profit (non-profit entity), so that financial accountability becomes an important aspect for mosques. Good accountability can be realized by presenting the mosque's financial reports in accordance with generally accepted accounting standards. The standard governing the financial reporting of non-profit entities is the Interpretation of Financial Accounting Standards No. 35 (ISAK 35). By implementing ISAK 35 in the presentation of mosque financial reports, interested parties will be able to assess the financial performance of the mosque. The object of this research is Mosque Baitul Haadi. Data were collected through a series of interviews and observations. Until now, Mosque Baitul Haadi only presented financial reports as far as cash in and cash out. This study aims to compile the financial statements of Mosque Baitul Haadi based on ISAK 35 using Microsoft Excel application tools. The financial statements that will be produced are the statements of financial position, comprehensive income statements, cash flow statements and notes to financial reports.

The Fe3O4/chitosan nanocomposite is one of the attractive functional materials. It can be applied as active material in a sensor system for an instant Surface Plasmon Resonance (SPR) based sensor. This research aimed at investigating the optical properties of Fe3O4/chitosan and its effect on the SPR angle. The synthesis of nanoparticles used the coprecipitation method. Encapsulation was carried out at a temperature of 50 o C for about 60 minutes. The samples were characterized for their structural properties and phase composition by using X-ray diffraction (XRD) techniques. Their optical properties were characterized by using the Specular Reflectance UV-Vis Spectroscopy technique. The optical properties, such as absorbance (A), absorption coefficient (α), refractive index (n), extinction coefficient (k), optical gap energy (Eg), and Urbach energy (Eu) are investigated. The measurement of the SPR angle toward the ATR curve was carried out in a range of 30 o -60 o by using the Kretschmann configuration. The results show that encapsulation affects the optical properties of the nanoparticles. The SPR angle of prism/Au/Fe3O4/Air and prism/Au/Fe3O4-Chitosan/Air system is about 50.04 o and 50.93 o , consecutively. Chitosan affects an increase of the SPR signal toward the reflectivity where the SPR angle exists. These results imply a future prospective application of the Fe3O4/Chitosan as a signal amplifier material for the SPR sensor.

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Patients with arrhythmia symptoms must undergo a healthy lifestyle and routinely conduct consultations and heart rate control with the doctor. The most important thing about this is the integrated health monitoring tool. In this study a portable heart rate monitoring tool is proposed for patients at risk of low-cost IoT-based with SMS alert system utilizing the OpenSID database. . Module ESP8266 Wi-Fi is used to communicate the web server gateway and pulse sensor to detect the heart rate which converted to Bit per Minute  (BPM). Heart rate data is saved to the database server using TCP IP communications. Patients and doctors can see heart rate information trough the website in real-time. Alert system will send notification information via short message service  (SMS ) to doctors, person in charge and family if heart rate below 60 BPM and above 100 BPM. the time needed for sending SMS is about 7 to 8 seconds. Test results show the whole system is running well. This tool is expected can accompany the risk patients do their activities safely and both doctors and families easier to supervise the patients.

Perkembangan teknologi pada saat ini berkembang sangat pesat. Salah satu contoh berkembangnya alat telekomunikasi yang dipadukan dengan jam tangan yang dikenal sebagai smartwatch. Perkembangan smartwatch telah menyamai kemampuaan yang ada di smatphone, sehingga tidak menutup kemungkinan smartwatch dapat digunakan sebagai alat tindak kejahatan. Hal  ini merupakan tantangan  bagi IT forensik dan penegak hukum untuk melakukan penyelidikan terhadap smartwatch dari seseorang yang melakukan kejahatan dijadikan tersangka dari sebuah kasus. Caranya adalah dengan menerapkan pengembangan metode-metode forensic yang ada, sehingga dari hasil yang didapatkan dari metode forensic yang dilakukan diharapakan menjadi hasil yang berguna bagi IT forensic dan penegak hukum.