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This study aims to analyze the effect of education level on the quality of financial statements based on SAK EMKM, with accounting information systems as a moderating variable, focusing on coffee shop micro, small, and medium enterprises (MSMEs) in Kediri City, Indonesia. A quantitative approach was employed using primary data collected through structured questionnaires distributed to 32 business owners or financial managers selected by purposive sampling. Data were analyzed using descriptive statistics, classical assumption tests, and Moderated Regression Analysis (MRA) with SPSS software.The results indicate that education level has a positive and significant effect on the quality of financial statements, suggesting that higher educational attainment enhances accounting understanding and compliance with SAK EMKM. However, accounting information systems were found to weaken this relationship, indicating that system complexity, limited digital literacy, and insufficient technical training may reduce the effectiveness of education in improving financial reporting quality. These findings highlight that improving financial reporting quality among MSMEs requires not only higher educational capacity but also appropriate technological support and continuous technical assistance. This study contributes to the accounting literature by emphasizing the contextual role of accounting information systems in shaping the relationship between human capital and financial reporting quality in MSMEs.

This study aims to evaluate the performance of KSPPS BKK Purwokerto using the Malcolm Baldrige Criteria for Performance Excellence (MBCfPE), which consist of seven assessment categories: leadership, strategy, customer focus, measurement and knowledge management, workforce, operations, and organizational results. A descriptive qualitative approach was employed through in-depth interviews, direct observations, and document analysis. Data were analyzed using the interactive model of Miles and Huberman to identify strengths and weaknesses within the organization. The findings indicate that KSPPS achieved a total score of 825, placing it in the Excellent – Benchmark Leader category. The strongest performance appears in customer focus, leadership, and operational quality, reflecting strong service orientation and solid interpersonal relationships. However, the lowest score in measurement, analysis, and knowledge management suggests that the data and information system is not yet fully integrated. These results highlight the need for improving information systems, digitalizing processes, and strengthening performance measurement to support continuous improvement. This study contributes to the literature on Islamic microfinance performance evaluation and provides strategic recommendations for enhancing organizational management.

Accounting information systems and internal control are two important factors in company operations. These two things are related to each other and influence each other. This research focuses on evaluating the inventory, sales and receivables accounting information system to improve internal control at CV Karunia. This research uses qualitative methods with CV Karunia as the research subject. The data used is primary and secondary data from CV Karunia. Data collection was carried out by means of observation, interviews and documentation. The data obtained is then analyzed and a result is obtained. At CV Karunia, it was found that the implementation of tasks was not in accordance with its responsibilities. It is known that inventory, warehouse and goods receipt are carried out by the same department. Apart from that, the sales and receivables section can be carried out by many people in the company so that unrecorded sales transactions often occur. This occurs due to a lack of standard operational procedures related to clear division of tasks and inadequate evaluation from the company. So it is hoped that companies will create standard operating procedures, clear division of responsibilities, and carry out routine audits.

This research aims to analyze the role of the Management Information System (SIM) in supporting the decision-making process at the North Sumatra Land Agency Regional Office. This study explores the integration, reliability and contribution of information systems used in managing property and land information and their impact on the efficiency and effectiveness of decisions. The research methodology includes surveys of system users, interviews with top-level managers, and documentation of analyzes related to the technological infrastructure implemented. The data collected was analyzed using qualitative methods to understand the adequacy of the system, its suitability to user needs, and its contribution to the decision-making process. The research results show that the implemented Management Information System has a number of advantages, including efficient data management, better information accessibility, and real-time data availability. However, challenges such as data security and the need for increased integration with other systems were identified as potential improvements. In the context of decision making, MIS is proven to play an important role in providing timely and accurate information for management in making strategic decisions regarding land ownership, document updates and property transfers. Recommendations are prepared based on research results to improve the efficiency and effectiveness of the Management Information System to support better decision making at the North Sumatra Land Agency Regional Office. This research provides valuable insights for managers and developers of information systems in the context of the Land Agency, as well as a basis for improving the system to increase its decision-making role to a more strategic and responsive nature.

This research was conducted at Online Shop XYZ, a medical equipment shop that operates online and utilizes technology such as marketplaces and financial applications such as Jubelio. From the research results, it can be concluded that the Jubelio application has an important role for the inventory accounting information system owned by the XYZ online shop. The jubelio application makes it easier for the XYZ online shop warehouse to maintain its stock, the jubelio application can also improve the performance of the warehouse department. The jubelio application also makes it easier for the XYZ online shop which applies the perpetual method to always monitor its merchandise inventory.

The rapid development of the industry has made the level of competition even tighter. Companies need to pay attention to several things in the face of competition, one thing that really needs to be considered in the order fulfillment process is the need for an effective and efficient inventory system. The purpose of this research is to find out the implementation of inventory accounting information systems in CV. Prosperous Business Development. The method used by researchers for this research is descriptive qualitative method with primary data and secondary data types. The research results obtained are the Accounting Information System contained in the CV. Bina Usaha Sejahtera is still not optimal, one of the contributing factors is the double duty of the warehouse department.

This study aims to determine the optimization of digital transactions in the School Procurement Information System (SIPLah) at PT. Intan Pariwara. The research analysis used was an analysis with a qualitative descriptive approach. While the data collection method uses interview methods and observation methods. The results of the research on each parameter, the technology, marketing, transaction, customer service, product management and finance. SIPLah PT. Intan Pariwara has advantages compared to other SIPlah partners in the system and website appearance. Even so, it still has disadvantages, namely for the payment method it only has one payment method which makes the buyer have no choice.