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79,575 articles from 739 journals · 2,111 citations tracked

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Eka Sri Handayani; Akhmad Rizkhi Ridhani; Endang Pratiwi

ARDHI : Jurnal Pengabdian Dalam Negri 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This community service activity aims to help teachers and education staff manage burnout while improving the ability of the 4Cs (Creativity, Critical Thinking, Communication, and Collaboration) in the school work environment. The training was held at SMP Muhammadiyah 2 Banjarbaru with the involvement of 11 participants, using a participatory approach that included interactive lectures, group discussions, reflections, and role play simulations. The main objective of this activity is to build the adaptive capacity and psychological well-being of educators through strengthening 21st century skills. The evaluation was carried out by comparing burnout scores before and after the training. The results showed a significant decrease in the average burnout score from 71.6 to 57.4, or by 14.2 points. This decline reflects an improvement in participants' psychological well-being and adaptive ability in the face of work pressure. In addition, training also has a positive impact on improving creative thinking, collaborative, and positive communication skills in the context of school work. These findings show that participatory-based interventions are effective in building a healthier and more productive work environment for educators. This activity recommends replicating similar training in other educational institutions as a preventive and promotive strategy to overcome burnout and strengthen teachers' professional competence in facing contemporary educational challenges.

Annisa Wahyuni; Nurhasanah Nasution; Riana Oktarina

International Journal of Health and Medicine 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

The Hospital Management Information Sistem (SIMRS) is a key component in the digital transformation of healthcare services, aiming to enhance efficiency and service quality. This study evaluates the implementation of SIMRS at Mutiara Bunda Mother and Child Hospital and explores the challenges and opportunities for improvement. A qualitative case study approach was employed, with data collected through in-depth interviews, observations, and document reviews involving five key informants, including the medical records head, medical service manager, registration officers, and IT staff. The results show that the SIMRS covers registration, procedure input, laboratory, and pharmacy functions. However, issues such as delayed data entry by medical staff, limited equipment, lack of integration across service units, and absence of written user guidelines and regular training persist. The study concludes that although the SIMRS is in use at RSIA Mutiara Bunda, sistem optimization, staff capacity building, and stronger managerial support are crucial to fully realize its potential in improving service quality.

Trirahayu Budiyanto, Ni'ma

Jurnal MIMBAR ADMINISTRASI 2025 Universitas 17 Agustus 1945

Digital era demands rapid adaptation by public administration to increase economic effectiveness and drive innovation in national development. This study aims to analyze the impact of public administration digitalization on economic effectiveness and national development innovation, as well as to identify inhibiting and supporting factors. The method used is a qualitative approach through a literature review of various secondary sources such as scientific journals, policy reports, and government publications. The results indicate that digitalization through e-government and the integration of technology-based public services have increased bureaucratic efficiency, transparency, and the quality of public services, which in turn strengthens the national economic ecosystem. Digital transformation also encourages policy innovation and cross-sector collaboration in development. However, gaps in digital infrastructure between regions, low digital literacy among officials and the public, and bureaucratic cultural resistance are major obstacles to equitable distribution of these positive impacts. Therefore, optimizing public administration digitalization requires a national strategy oriented toward equity, human resource capacity building, and institutional innovation to strengthen economic competitiveness and achieve sustainable national development.

Riles Melvy Wattimena; Ignatius Gunawan Widodo; Yuris Bahadur Wirawan; Ahmad Mamba'udin; Abdul Syukur Alfauzi +3 more

International Journal of Mechanical, Electrical and Civil Engineering 2025 Asosiasi Riset Ilmu Teknik Indonesia

Maintenance and repair work in a building or structure is not only in low places, but also in high places which require assistive devices. The assistive device in question is scaffolding. The design of this scaffolding begins with a literature study followed by data collection in the Mechanical Engineering Department of the Semarang State Polytechnic to obtain data on the need for height assistive devices which are used as a reference for making electric scaffolding. The purpose of this study is to design an electric scaffolding with a capacity of 300 kg and to perform the performance of the electric scaffolding made. After the design of the electric scaffolding, the dimensions of the equipment were obtained, namely 1000 mm x 1500 mm x 2000 mm and specifications that can lift goods with a maximum height of 5 m, a minimum height of 0.35 m, a maximum load of 300 kg and an AC 220 V electric hoist drive. Based on the results of the performance test, in this case the test data was taken from the weight of the load that the machine can lift based on the travel time when the machine moves up and down. The load weight of 300 kg with electric scaffolding was covered in 27.44 seconds when going up and 21.02 seconds when moving down.

Diyah Setyorini; Fitri Yusnisa; Dian Eka Sulistyawati; Taqwim Al Aziz

Jurnal Ekonomi dan Keuangan Islam 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The Sharia Supervisory Board (SSB) plays a crucial role in ensuring that Islamic insurance companies operate in accordance with sharia principles. This study aims to analyze the role of the SSB in overseeing products, contract types, and risk management practices used by Islamic insurance companies. To conduct this analysis, a literature review was used, compiling fatwas from the National Sharia Council (DSN-MUI), regulations issued by the Financial Services Authority (OJK), and academic references on sharia governance. The results indicate that the SSB's role extends beyond issuing fatwas to conducting preventive and corrective supervision of the implementation of contracts such as tabarru' (a type of contract), wakalah bil ujrah (a type of contract), and mudharabah (a type of contract). The SSB also plays a role in evaluating investment feasibility to ensure compliance with halal principles. Although the presence of the SSB increases the trust of insurance participants, challenges remain, such as the limited number of sharia experts, the completeness of independent supervision, and the public's lack of understanding of the SSB's role. Therefore, capacity building of the SSB and strong cooperation with regulators are needed to ensure a more credible and sustainable Islamic insurance system.

Rahma Tirtaningrum; Ulul Albab; Kristyan Dwijosusilo

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2025 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

This study aims to explore collaborative management between local governments, educational institutions, and communities in improving the quality of basic education in Sidoarjo Regency. The background of this research stems from the increasing need for an adaptive, participatory, and sustainable education system in the era of decentralization, where intersectoral collaboration is key to realizing quality and equitable education. Sidoarjo Regency, as a region with rapid economic and social growth, faces obstacles in the distribution of quality basic education, particularly related to community participation, policy collaboration, and human resource capacity building at the school level. This study applies a qualitative approach through a case study method, involving resource persons from the Sidoarjo Regency Education Office, principals, teachers, school committees, and the education community. Data collection was conducted through in-depth interviews, participant observation, and analysis of regional education policy documents. Research findings indicate that collaboration between various actors has successfully improved education quality through community-based learning mentoring programs, teacher training, and innovative policies in school management. However, the implementation of collaboration continues to face obstacles such as lack of coordination between agencies, budget constraints, and ineffective joint program evaluation. The study concludes that successful collaborative management requires shared commitment, transparent communication, and ongoing policy support. Research recommendations emphasize the importance of enhancing intersectoral collaboration capacity, local education dialogue forums, and performance-based evaluation systems to maintain the sustainability of basic education quality in Sidoarjo Regency.

Suparno Suparno

Jurnal MIMBAR ADMINISTRASI 2025 Universitas 17 Agustus 1945

This study analyzes the strengthening of bureaucratic ethics to realize quality public services in Indonesia using a descriptive narrative method by triangulating data from 40 speakers, policy documentation, and literature studies. The findings show that the implementation of bureaucratic ethics still faces a gap between formal norms and field practice, with an average community satisfaction index of 75.6. Five main factors influence effectiveness: transformational leadership, oversight and sanction systems, organizational culture, HR competencies, and technology support. The study proves a positive correlation between strengthening bureaucratic ethics and improving service quality, where units with high ethical implementation show a 15-20% higher satisfaction index. The main challenges include the resistance of the bureaucratic culture, weak reward and punishment, and lack of systematic capacity building. Strategies to strengthen ethics include: ethical leadership, reform of the reward and punishment system, digitization of services, sustainable capacity building, and strengthening supervision. The theoretical implications contribute to the integration of Weber's ethical concepts, New Public Service, and good governance in the Indonesian context. The practical implications provide a blueprint for bureaucratic reform through five comprehensive strategies that can be implemented in stages to achieve the 2025 world-class public service target.

Syafaruddin Syafaruddin; Andi Riska Andreani S

International Journal of Management and Digital Sciences 2025 International Forum of Researchers and Lecturers

Digital transformation has fundamentally reshaped the landscape of public service delivery worldwide, with e-government emerging as a critical mechanism for enhancing government efficiency, transparency, and citizen engagement. This article provides a comprehensive analysis of e-government implementation in Indonesia, examining the trajectory of digital transformation in public services, the institutional frameworks supporting this transition, and the multifaceted impacts on service quality and governance outcomes. Through systematic literature review and critical policy analysis, this research explores the evolution of Indonesia's e-government initiatives from early adoption to current comprehensive digital service platforms, investigating both successes and persistent challenges. The findings reveal that Indonesia has made substantial progress in developing e-government infrastructure and applications across national and local government levels, with notable achievements including integrated digital identity systems, online business licensing platforms, and citizen complaint management systems. These initiatives have demonstrably improved service accessibility, reduced processing times, minimized corruption opportunities, and enhanced government responsiveness. However, implementation remains uneven across regions and government institutions, constrained by factors including digital infrastructure disparities, limited digital literacy among citizens and officials, organizational resistance to change, inadequate interoperability between systems, and cybersecurity vulnerabilities. The research identifies critical success factors for effective e-government implementation including strong leadership commitment, adequate resource allocation, comprehensive capacity building programs, citizen-centric design principles, robust legal frameworks, and collaborative partnerships between government, private sector, and civil society.

Jesica Cindini br Sembiring

Jurnal Pengabdian dan Pembangunan Lokal 2025 Lembaga Pengembangan Kinerja Dosen

Pastoral ministry is at the core of the life of the Church which requires the active and qualified involvement of its implementers, especially facilitators. At St. Joseph Tanjung Balai Karimun Church, the role of facilitators is very important in reviving the Ecclesiastical Base Community (KBG) as the main means of fostering the faith of the people. However, the limited number and capacity of facilitators are obstacles in supporting the effectiveness of pastoral ministry. This community service activity aims to increase the capacity of facilitators through training that focuses on developing communication competencies, faith mentoring, and pastoral leadership. The method used was observation and participatory training for three months, with periodic evaluation through reflection with participants. The results of the activity showed a significant increase in confidence, empathic communication skills, and the effectiveness of facilitators in managing group dynamics. In addition, the KBG meeting became more lively and participatory. Pastorally, this activity shows that strengthening the capacity of facilitators is not only a technical solution, but also a long-term strategy in building an independent, synodal and empowered Church. This activity is expected to be a model for other parishes in developing pastoral services that are contextual and relevant to the lives of today's people.

Mursalin Mursalin; Khaeriyah Khaeriyah

International Journal of Economics, Commerce, and Management 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Regional budget management constitutes a critical foundation for achieving good governance in the era of decentralization and regional autonomy. This article comprehensively examines the pivotal role of accountability and transparency as essential instruments in enhancing the quality of regional budget governance. Employing a qualitative research methodology through systematic literature review and policy analysis, this study investigates the conceptual framework, implementation mechanisms, and practical implications of accountability and transparency principles in regional financial management. The findings reveal that robust implementation of accountability mechanisms—including financial reporting systems, internal and external oversight, and performance measurement—coupled with comprehensive transparency practices through information disclosure, public participation, and digital technology utilization, significantly contribute to strengthening institutional legitimacy, enhancing budget allocation efficiency, and preventing corruption. The research identifies that accountability is operationalized through multiple layers including legal compliance, procedural adherence, program effectiveness, and policy justification, while transparency manifests through open access to budget documents, participatory planning processes, and technology-enabled information systems. However, the study also uncovers substantial implementation challenges encompassing limited human resource capacity in financial management, inadequate inter-agency coordination, varying levels of public financial literacy and participation, and disparities in technological infrastructure between urban and rural areas. These challenges necessitate a multi-dimensional approach to reform. The article proposes evidence-based policy recommendations including systematic capacity building programs for government apparatus, strengthening regulatory frameworks with effective enforcement mechanisms, community empowerment through financial literacy initiatives, strategic investment in integrated digital platforms, and fostering collaborative partnerships among government institutions, legislative bodies, oversight agencies, civil society organizations, and citizens.

Kasbijanto, Kasbijanto; Mohammad Syahidul Haq; Amalia, Kaniati; Hazin, Muffarihul

International Journal of Educational Evaluation and Policy Analysis 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This study is a literature review aimed at evaluating the policy related to the integration of the Basic Education Data (Dapodik) with the online New Student Admissions (PPDB) system in public junior high schools under the auspices of the Bojonegoro Regency Education Office. This integration is considered crucial for building a more open, effective, and accountable education system supported by accurate data. This study examines a number of related literature sources, regulations, and policy documents to explore the challenges, opportunities, and consequences of this policy on the implementation of online PPDB. The results of the study indicate that although the integration of data between Dapodik and online PPDB can strengthen data validity, improve data accuracy, and accelerate the selection process, its implementation still faces technical obstacles, limited human resource capacity, and disparities in facilities across schools. Therefore, it is necessary to improve coordination between relevant parties, strengthen the technical capabilities of school operators, and adapt regulations responsive to local conditions. The results of this study are expected to contribute as considerations in the development of policies for a more integrated and sustainable education system.

Mohammad Jainuri Jayanto; Widyawati Widyawati; Nihayatus Sholichah; Ika Devy Pramudiana

Jurnal Nakula : Pusat Ilmu Pendidikan, Bahasa dan Ilmu Sosial 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This study examines the implementation and effectiveness of the domestic product affirmation (pdn) and local product policies in bangkalan regency. Despite the strong legal framework established by national regulations such as presidential regulation no. 12/2021 and presidential instruction no. 2/2022, the realization of these policies faces significant challenges at the local level. The research identifies critical barriers, including the mismatch between supply and demand, limited product certification, and inadequate capacity of local micro, small, and medium enterprises (msmes) to meet quality and compliance standards. Furthermore, the study reveals that the low awareness and commitment among procurement officials, combined with administrative delays and insufficient supervision, hamper the achievement of target procurement goals, such as allocating at least 40% of government expenditure to local and msme products. Data collected through interviews, participant observations, and document analysis highlight that strengthening local msmes’ capacity, improving product quality standards, facilitating certification processes, and fostering stakeholder collaboration are essential strategies for optimizing the policy’s impact. The findings suggest that a comprehensive, multidimensional approach involving capacity building, standardization, policy enforcement, and continuous monitoring is critical to realizing the full potential of pdn and local product affirmation policies. Ensuring an effective synergy among government agencies, industry players, and oversight institutions can significantly enhance local economic growth, promote regional self-reliance, and improve the welfare of the local community. This study underscores the importance of targeted interventions and supportive mechanisms to turn policy aspirations into tangible development outcomes in bangkalan and similar regions.

Nafiu, La Ode; Pagala, Muh. Amrullah; Malesi, La; Auza, Fuji Astuty; Aka, Rahim +2 more

Jurnal Inovasi dan Pengabdian Kaa Mieera (JIPKAM) 2025 Politeknik Negeri Fakfak

The community service activity was carried out in Baruga District, specifically in Baruga Village, Kendari City, with the aim of improving the capacity of beef cattle farmers in sustainable livestock management. The main problems faced by farmers in this area include a lack of technical knowledge about feeding, barn sanitation, and livestock health management. The approach used in this activity was a Focus Group Discussion (FGD) and participatory field observation. The activities in this community service consisted of three stages, namely preparation, implementation, and evaluation. The preparation stage included field surveys and identification of farmers' needs, while the implementation stage was carried out through FGDs to explore actual problems and formulate joint solutions, as well as direct observation at the barn location. The evaluation was carried out by collecting participant feedback and documenting the results of the activities for further program improvement. The results of the activities show that the FGD method is effective in establishing two-way communication between resource persons and farmers, as well as encouraging active participation in identifying and solving problems. Farmers gained a better understanding of the importance of feed management, health, and livestock waste management. In addition, several follow-up plans were produced, such as training in planting forage crops for livestock, making ammoniated straw, and processing compost from livestock waste. These activities not only strengthened the technical capacity of farmers, but also raised awareness of the importance of integrated and environmentally friendly livestock management.

Yunus Rahmadani; H. Kuswanto; Muhammad Ajid Husain

Jurnal Hukum, Administrasi Publik dan Negara 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Public service is an essential element in the implementation of village governance, aimed at providing direct benefits to the community. In this context, the leadership of the village head plays a strategic role in determining the direction of policies and the effectiveness of services provided to the community. This study aims to analyze the influence of the village head's leadership on the quality of public service in Bongkot Village, referring to Law No. 25 of 2009 on Public Service. The research method used is juridical-empirical with a qualitative approach, where data is collected through in-depth interviews, observations, and documentation related to policies and the implementation of public services in the village. The results show that the leadership of the village head in Bongkot Village is participatory and communicative. This leadership is reflected in openness to the aspirations of the community, the utilization of information technology, and the development of human resources to enhance the capacity of village officials. However, challenges remain, such as limited technological infrastructure that hinders more effective public service and the need for capacity building among village officials to carry out their duties more effectively. In conclusion, the leadership of the village head significantly influences the improvement of public service quality. Therefore, it is recommended that continuous training for village heads and their officials be conducted, along with policy support from local governments to create more responsive and efficient village governance.

Shafwan Aulia Rahman; Fatimah Aminati; Muhammad Yassir namirudin; Eka Prasetya Budi Mulyawan; Sendi Ibnu Hilmiawan +10 more

Jurnal Pengabdian Sosial dan Kemanusiaan 2025 Lembaga Pengembangan Kinerja Dosen

The Student Organization Capacity Building Program (PPKO) of the PTI FKIP UMS is a community service initiative that aims to increase the added value of tempeh products in Sentono Village, Karangdowo District, Klaten Regency, with a focus on product innovation, particularly tempeh nuggets. Sentono Village has long been known as one of the largest tempeh production centers in Klaten, with more than 26 active tempeh producers. However, these producers face significant challenges in the form of conventional marketing and a lack of diversification in tempeh products, which has resulted in the village's economic potential not being fully realized. This activity was designed to address these issues by actively involving the community, including intensive training in tempe nugget production, hands-on practice under the guidance of facilitators, and interactive question and answer sessions to solve practical problems. To measure the effectiveness of the program, an evaluation was conducted using pre-tests and post-tests to quantitatively measure the increase in participants' knowledge and skills. The results of this evaluation show a significant increase in participants' knowledge and skills, proving that product innovation can be a strategic solution to improve the competitiveness of MSMEs in the modern era.

Hartono, Yudi; Kusumawardhani, Anisa; Bone, Hariman

International Journal of Economic, Social and Development Sciences 2025 International Forum of Researchers and Lecturers

This study aims to interpret the budgeting process in the policy-making of Social and Environmental Responsibility (TJSL) at PT Kaltim Industrial Estate (KIE). Using a qualitative-interpretive approach through a single instrumental case study, data were collected from interviews with key informants, observations, and document analysis. The findings reveal that TJSL budgeting at KIE is not merely a technical process but rather a complex arena of meaning negotiation. This process reflects the company’s efforts to respond to institutional pressures while simultaneously building social legitimacy. Five main themes were identified: (1) the interpretation of TJSL as a commitment to sustainability and Creating Shared Value (CSV); (2) the integration of TJSL into corporate strategy; (3) a bottom-up and participatory budgeting process; (4) priority setting influenced by institutional pressures and financial capacity; and (5) program evaluation involving external parties. The study concludes that the interpretation of TJSL has shifted from a symbolic obligation to a strategic investment, substantively integrated into corporate governance to ensure business sustainability.

Qosidah, Nanik

Jurnal Manajemen Sosial Ekonomi 2025 LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Pandemic-fueled global crises, geopolitical tensions, and supply chain halt have rendered a cry for resilient community-based economies. Traditional business models have proved to be weak, and context-sensitive and inclusive innovations are required. The purpose of this study is to investigate the ways in which community-based business model innovation contributes to economic resilience after crises through the identification of key features such as collective ownership, digital integration, diversification of distribution, community networks, and microfinance access. Convergent parallel mixed-method design was employed involving 300 community-based MSME respondents and 20 key informants. Surveys and interviews were employed to collect the primary data, while secondary data were obtained from national statistics, international organizations, and academic journals. By regression analysis, digital integration (β=0.352) and collective ownership (β=0.321) are significant factors in enhancing economic resilience, followed by diversification of distribution, social networking, and access to finance. The Resilience Capacity Score (RCS) further reveals that digitalization received the highest RCS, and microfinance access was lowest among the variables. Conceptually, this research takes the concept of community-based Business Model Innovation to the next level and practically recommends stronger digital infrastructure, available microfinance schemes, and capacity building at the community level.

Ade Sony Noverianto; Suparno Suparno; Indra Kertati

Jurnal Media Administrasi 2025 Universitas 17 Agustus 1945 Semarang, Indonesia

This research aims to analyze the optimization of digital marketing in increasing the competitiveness of Bank Jateng, formulate the main challenges in the implementation of digital-based public service innovations, and develop an integration strategy between digital marketing and public service innovation to strengthen the role of Bank Jateng in regional economic development. The research method used was descriptive qualitative with data collection techniques through interviews with 11 informants and distribution of questionnaires to 96 respondents. The results of the study show that digital marketing optimization is able to increase competitiveness through integrated strategies between divisions, increasing content creativity, and strengthening analytics systems for performance evaluation. However, the main challenges faced include the digital capability gap and the need to improve the quality of responsive services. The implementation of digital innovation is multidimensional, including internal coordination that is not optimal, limited product diversification, digital service gaps, and data management that has not been integrated. The strategy of integrating digital marketing and public services requires a holistic approach through organizational capacity building, financial performance optimization, market reach expansion, and continuous innovation. Collaboration between divisions and strong leadership is key in supporting financial inclusion and regional economic growth. This research provides strategic recommendations for Bank Jateng in facing the increasingly dynamic competition of the banking industry in the digital era.

Fadhillah, Arvyn

Nexus: Journal of Cross-Disciplinary Insights 2025 Yayasan Penelitian dan Pengabdian Masyarakat Sisi Indonesia

A special library is an institution that focuses on a collection of reading materials and specific information resources that support the specific needs and interests of a group or field of knowledge. The Amir Machmud Library is one of the libraries affiliated with the Indonesian Ministry of Home Affairs (Kemendagri). The Amir Machmud Library has utilized Instagram as a platform to promote various activities they do. The use of Instagram in information promotion institutions has grown along with the growth of Instagram users lately. Departing from this, this study aims to find out how to compile information marketing content on the Instagram of the Amir Machmud Library, Ministry of Home Affairs of the Republic of Indonesia. This study uses a qualitative research method with an Action Research approach. The results show that a content strategy that is structured and based on an analysis of real needs can increase the effectiveness of social media as an information marketing channel. The Amir Machmud Library, through its Instagram account, has transformed into an active actor in building a more open, participatory, and inclusive digital literacy culture and public education. In the future, existing challenges can be overcome with a collaborative approach, strengthening human resource capacity, and integrating social media as an important part of institutional communication strategies.

Omer Adeeb Qassim; Ali Jwaid Hasan

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Financial and accounting governance practices are a regulatory framework that aims to control financial and accounting behavior within organizations by promoting the principles of transparency, disclosure, accountability, and internal control. The importance of these practices has become more important with the increase in financial crises and corruption scandals in the last two decades, highlighting the need for stricter governance systems to protect the interests of investors and stakeholders. In the context of entrepreneurial projects, which are characterized by high levels of risk and uncertainty, the quality of financial reporting is a key factor in building trust and attracting Financing and facilitating investment decisions. This study aims to analyze the relationship between financial and accounting governance practices and the quality of financial reporting, and to measure the impact of this relationship on the chances of success of entrepreneurial projects. The importance of the study stems from the fact that it seeks to bridge a knowledge gap represented by the lack of research that has linked these variables in the startup environment in developing economies. Based on a review of the literature, the study assumes that financial and accounting governance practices positively affect the quality of financial reporting, which in turn is reflected in enhancing the sustainability of entrepreneurial projects and raising their capacity competitiveness.