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The implementation of the Regional Government Information Sistem (Sistem Informasi Pemerintahan Daerah, SIPD) represents a strategic initiative to strengthen transparency, accountability, and efficiency in regional financial management. Designed to integrate financial data and facilitate standardized reporting across local government units, SIPD is regulated under Minister of Home Affairs Regulation No. 70 of 2019. However, in practice, the adoption of SIPD in various regions, including Rote Ndao Regency, encounters persistent technical and administrative challenges that limit its optimal utilization. This study aims to evaluate the effectiveness of SIPD in managing regional finances within Rote Ndao Regency. Using a qualitative descriptive approach, data were collected through in-depth interviews with key stakeholders, direct observation of system operations, and analysis of relevant documents. The findings reveal that SIPD implementation in Rote Ndao generally complies with the regulatory framework, indicating that the system has been formally adopted and is operational within the expected governance structure. Nonetheless, several issues undermine its effectiveness, including frequent system errors, limited functionality in accounting and reporting modules, and delays in data entry from organizational units. These limitations affect the timeliness, accuracy, and integration of financial reports, ultimately constraining decision-making processes. The study suggests that to fully realize SIPD’s potential, strategic improvements are required. These include enhancing the capacity and skills of human resources responsible for system operation, upgrading IT infrastructure to ensure system stability, and expanding SIPD’s features to meet practical accounting and reporting needs. The research contributes valuable insights for regional governments, policymakers, and system developers, emphasizing the need for continuous system refinement, targeted training programs, and infrastructure investment. By addressing these challenges, SIPD can serve as a more reliable and sustainable tool for promoting transparent and accountable regional financial governance.

This study aims to examine the influence of accounting information technology and accounting information system protection on cybersecurity accounting. Using a quantitative approach, data were collected through a structured survey of 100 respondents, selected using purposive sampling, and analyzed to assess the relationship between the research variables. The research instrument consisted of three main constructs: Accounting Information Technology (X1), Accounting Information System Protection (X2), and Cybersecurity Accounting (Y), each measured using 16 question items. Instrument validity testing revealed that 44 out of 48 items met the validity threshold, with correlation coefficients exceeding 0.300, while reliability analysis indicated Cronbach’s Alpha values greater than 0.60 for all variables, confirming internal consistency. Data analysis was performed using multiple linear regression. The results demonstrate that accounting information technology has a positive and statistically significant effect on cybersecurity accounting (coefficient = 0.264; p < 0.05), suggesting that the integration and optimization of technology in accounting processes contribute to enhanced cybersecurity practices. Conversely, accounting information system protection exhibits a negative and statistically significant effect on cybersecurity accounting (coefficient = -0.149; p < 0.05). This unexpected finding indicates that certain protective measures within accounting information systems may, under certain conditions, hinder cybersecurity performance, potentially due to implementation complexity, inadequate configuration, or user resistance. The regression model as a whole is statistically significant (F = 18.577; p = 0.000), with a coefficient of determination (R²) of 0.277. This implies that the two independent variables together explain 27.7% of the variance in cybersecurity accounting, while the remaining 72.3% is attributable to other factors not examined in this study.

Stunting remains a chronic nutritional issue and a significant public health challenge in Indonesia, particularly in rural areas such as Jurang Village, Temanggung Regency. One of the key contributing factors to the high prevalence of stunting is the low level of maternal knowledge regarding balanced nutrition and the appropriate practice of providing supplementary feeding (Pemberian Makanan Tambahan or PMT) for children under five. This study aims to evaluate the effectiveness of PMT menu leaflet media as a tool to increase mothers’ knowledge and awareness regarding stunting prevention. The research was conducted through a series of community-based surveys during Posyandu (integrated health post) activities across several neighborhood units (Rukun Warga or RW). These surveys identified cases of stunting and assessed the educational needs of mothers with young children. Based on the findings, a culturally and contextually adapted leaflet was developed, containing essential information about stunting, its early signs, the importance of PMT, and practical, nutritious recipes made from locally available ingredients. To expand accessibility, the leaflet also included a QR code linked to a digital e-book featuring 54 variations of PMT menus. The educational materials were distributed through door-to-door visits, accompanied by the direct provision of supplementary food, enabling immediate practice of the knowledge shared. Post-intervention results showed a significant improvement in maternal understanding of stunting and nutrition, as well as positive feedback regarding the clarity, relevance, and usefulness of the leaflet. The culturally tailored approach and integration of digital resources further enhanced engagement and knowledge retention. In conclusion, the PMT leaflet proved to be an effective, practical, low-cost, and replicable educational intervention to support community-based stunting prevention efforts in Jurang Village. This approach offers a promising model for similar rural areas facing high stunting rates across Indonesia.

This literature review investigates the influence of fair value accounting (FVA) on enhancing financial transparency, particularly within the evolving context of digital assets. By analyzing 103 peer-reviewed articles, the study evaluates how FVA facilitates automated, real-time, and market-based disclosures. It identifies FVA as a tool for increasing investor trust and improving the clarity of financial statements by aligning valuations with current market conditions. The review also highlights the specific challenges of applying FVA to decentralized and volatile digital assets such as cryptocurrencies and non-fungible tokens (NFTs). Although FVA contributes to more transparent and relevant reporting, the implementation of FVA for digital assets is hindered by several critical issues. These include inconsistent valuation methodologies, lack of standardized regulatory guidance, susceptibility to market manipulation, and technological limitations in tracking asset value across decentralized platforms. Furthermore, the rapid pace of innovation in digital finance outstrips the adaptability of existing accounting standards and legal frameworks, creating a gap that weakens the consistency of fair value assessments. The review proposes the integration of FVA within a broader theory of decision-making under uncertainty, emphasizing the need for adaptive and digitization-responsive accounting practices. It suggests practical frameworks that align valuation procedures with the unique characteristics of digital assets while ensuring compliance with emerging regulations. This research encourages ongoing examination and policy innovation to ensure that FVA continues to support transparency and informed decision-making in a dynamic financial landscape.

This research investigates the strategic role of the National Amil Zakat Agency (BAZNAS) of Cirebon City in fostering economic independence among mustahik (zakat recipients) through productive zakat programs that incorporate digital technology. The focus of this study is to explore how BAZNAS' empowerment initiatives go beyond simply providing capital by integrating structured business mentoring and facilitating digital transformation to stimulate entrepreneurial progress. By employing a qualitative approach with a case study framework, the research examines the real impact of BAZNAS' programs on the livelihoods of mustahik. Data for the study were gathered through semi-structured interviews with 12 mustahik participants, program coordinators from BAZNAS, and local field facilitators. Additionally, observations during entrepreneurship workshops and analysis of official documentation provided supplementary data to strengthen the research findings. The study reveals three key outcomes: increased access to business capital for productive ventures, a growing adoption of digital tools in the operations of micro-enterprises, and enhanced financial independence achieved through business development. The findings show that BAZNAS Cirebon City has effectively contributed to improving mustahik's business management skills, expanding their access to digital markets, and supporting sustainable entrepreneurship. These efforts align with the broader goal of zakat-based empowerment, especially in the context of digitalization. The study emphasizes that the integration of digital tools is vital to empower mustahik and increase their productivity, as it enhances their ability to reach broader markets and manage their businesses more efficiently. Furthermore, the research offers practical recommendations aimed at expanding digital literacy among mustahik, promoting technology-based entrepreneurship, and improving the delivery of digital financial services within zakat distribution programs. These recommendations seek to enhance the overall effectiveness of zakat-based empowerment initiatives in the digital age.

Growth and development disorders in children can have a significant impact on their overall well-being, manifesting in various forms such as delays in fine and gross motor development, speech and hearing impairments, and even intellectual disabilities. Early detection of these issues is crucial for initiating timely interventions that can improve the child's quality of life. With technological advancements, various applications have emerged, providing an accessible means for parents to independently monitor their children's growth and development. One such tool is the PrimaKu application, which enables parents to track and assess their children's growth and developmental milestones at home. The aim of this service is to empower parents by enhancing their understanding and knowledge regarding the monitoring of their children's development, thereby promoting early detection of potential growth issues. The approach utilized in this service involves providing counseling on child growth and development, alongside demonstrations on how to use the PrimaKu application effectively. A survey conducted during the service activities revealed that the majority of participants (70%) had limited knowledge about child development, while 20% demonstrated adequate knowledge, and only 10% exhibited good knowledge. These findings indicate a significant gap in parents' awareness of child development. As a result, it is recommended that ongoing educational efforts be made at posyandu centers to further educate parents about child development. Introducing the PrimaKu application at these centers could also facilitate better tracking of children's growth and developmental progress, as the app serves as a useful tool for both parents and healthcare providers in ensuring that children meet important developmental milestones. The continuous integration of technology, such as the PrimaKu app, into child healthcare services could significantly contribute to improving early intervention practices and overall child development outcomes.

The rapid development of information technology has had a significant impact on various sectors of life, including micro-enterprises such as meatball stalls. Amidst increasingly fierce competition and the need for operational efficiency, many micro-enterprises are shifting from manual management systems to digital systems. This study aims to explain the background, objectives, and benefits of utilizing information technology in managing meatball stalls, with a focus on the implementation of the Odoo application as a business management solution. Odoo is an open-source Enterprise Resource Planning (ERP) system that offers various functional modules such as Point of Sale (POS), inventory management, accounting, and Customer Relationship Management (CRM). Through the implementation of Odoo, meatball stalls can manage various operational aspects in an integrated manner, from recording sales transactions, managing raw material stock, financial reporting, to customer relations. The results of this technology implementation show significant improvements in data recording accuracy, service speed, and ease of decision-making based on accurate and real-time data. In addition, this technology also provides opportunities for stall owners to develop their businesses more professionally and competitively. Thus, the integration of information technology like Odoo not only improves efficiency and productivity but also contributes to economic growth by strengthening the micro-enterprise sector. This digital transformation is expected to be a strategic step in realizing a modern meatball stall that can compete in the digital era.

In the digital economy era, financial transparency has become a critical aspect for the sustainability and credibility of Micro, Small, and Medium Enterprises (MSMEs). Despite their substantial contribution to employment and economic growth, many MSMEs in Indonesia still rely on manual accounting systems, which limit the accuracy and traceability of financial reporting. This study aims to empirically examine the effect of cloud-based accounting automation on financial transparency among Indonesian MSMEs. Using a mixed-methods approach, the research collected quantitative data from 120 MSME respondents in Jakarta and West Java through structured questionnaires and qualitative data from six key informants through semi-structured interviews. The quantitative data were analyzed using simple linear regression, resulting in a coefficient of determination (R²) of 0.513 and a beta coefficient of 0.598 (p = 0.000), indicating a strong and significant influence of accounting automation on financial transparency. Qualitative findings also revealed improvements in real-time access, reporting accuracy, and transaction traceability. The study confirms that cloud-based digital accounting systems enhance financial transparency by enabling automated integration, audit trails, and timely reporting. These findings contribute to the literature on digital transformation in MSMEs and offer practical implications for policymakers, financial institutions, and software providers to accelerate technology adoption and improve financial governance in the MSME sector.

This study aims to formulate sustainable and competitive business strategies for Trans Metro Pekanbaru (TMP), a public transportation system managed by UPTD under the regional government. Using the Business Model Canvas (BMC) as the primary framework, supported by SWOT, Porter’s Five Forces, and PESTLE analyses, this research identifies the internal and external factors influencing TMP’s performance. The study found major challenges such as decreased ridership, lack of digital integration, and growing dependence on private vehicles. However, the flexibility offered through BLUD-based governance provides opportunities to improve innovation and service performance. Strategic recommendations include enhancing the value proposition, diversifying customer segments, and digitalizing distribution channels. These strategies are expected to strengthen TMP’s competitive advantage and support the development of an inclusive and efficient urban mass transportation system in Indonesia.

The advancement of information technology has significantly transformed modern audit practices, particularly in inventory audits. This study aims to analyze the impact of the Audit Tools and Linked Archive Sistem (ATLAS) application on the effectiveness and efficiency of inventory audits in the digital era. A qualitative approach was employed through observation and interviews with auditors who utilize ATLAS in their audit procedures. The findings indicate that ATLAS improves audit speed, enhances documentation, and supports the accuracy and transparency of financial reporting. Despite challenges such as limited client system integration and auditor adaptation, internal training and data digitization strategies prove to be effective solutions. Thus, ATLAS serves not only as a documentation tool but also as a system that strengthens the overall quality and accountability of inventory audits.

Data from the Business Competition Supervisory Commission (KPPU) indicate that the impact of COVID-19 in 2020, 2021, and peaking in 2022 led to a significant increase in merger and acquisition (M&A) activities. This trend suggests that M&A actions have become an essential strategy for sustaining and enhancing business performance. However, not all M&A activities result in success, making it crucial to understand the factors influencing their outcomes. This study aims to examine and provide empirical evidence on the effect of board size, institutional ownership, and firm size on merger and acquisition performance. Agency theory and signaling theory are employed as the theoretical frameworks to explain the relationships between the independent and dependent variables. The population of this study consists of publicly listed companies that conducted mergers and acquisitions between 2019 and 2023. The sampling technique used was purposive sampling, resulting in a total of 150 samples. Data were collected through non-participant observation, and the data analysis technique applied was multiple linear regression. The results show that institutional ownership has a positive effect on merger and acquisition performance. In contrast, board size and firm size do not significantly influence M&A performance. These findings indicate that monitoring by institutional shareholders can enhance the effectiveness of strategic decision-making, while a larger organizational structure and firm size do not necessarily support post-merger integration success.

This study aims to examine the role of the Enterprise Resource Planning system in improving the quality of corporate financial reports. Accurate, relevant, and timely financial reports are the main key to effective decision making by management and stakeholders. However, many companies, especially in Indonesia, still face obstacles in preparing financial reports due to manual processes that are prone to errors, information delays, and lack of data integration. The Enterprise Resource Planning system as an integrated information technology solution is expected to be able to overcome these problems by automating business processes and providing data in real time. The research method used is a literature review that examines various sources of scientific literature related to the implementation of Enterprise Resource Planning and its impact on the quality of financial reports. The results of the study indicate that the implementation of Enterprise Resource Planning significantly improves the accuracy, efficiency, relevance, and timeliness of financial report preparation, while supporting data transparency and accountability. Constraints such as limited human resources, implementation costs, and resistance to change remain challenges that must be managed properly. This study concludes that Enterprise Resource Planning has a strategic role in improving the quality of financial reports and is an important investment for companies that want to increase their competitiveness and effectiveness of financial management in the digital era.

This study explores the integral relationship between aqidah (faith) and sharia (Islamic law) in Islam as a unified system that governs a Muslim's way of life. Aqidah serves as the foundation of belief, while sharia represents the practical implementation of that faith across all aspects of life. The disintegration between these two elements has led to various negative social phenomena, including hypocrisy, secularism, and moral decline. Using a qualitative approach and library research method, this study deeply examines primary Islamic sources such as the Qur'an, Hadith, classical texts, and contemporary Islamic thought. The findings reveal that integrating aqidah and sharia education is an urgent necessity within Islamic educational systems, aiming to shape a generation of Muslims who possess a comprehensive understanding of faith and consistently practice Islamic teachings. This integrated educational model is essential for developing individuals with strong character, rooted in faith, and capable of facing contemporary challenges while adhering to divine values.

This study examines the innovation of Hajj Savings products based on the mudharabah contract at Bank Syariah Indonesia (BSI). The innovations include digitalization of services, integration with the Ministry of Religious Affairs’ SISKOHAT system, and the development of new features such as collective savings, gamification, and auto-debit. The objective of these innovations is to facilitate Muslims in planning and saving for Hajj funds according to Sharia principles, enhance service accessibility, and provide added value tailored to modern customer needs. The findings indicate that these product innovations offer significant benefits to customers, including convenience, security, and fair profit-sharing, as well as advantages for BSI in terms of increased third-party funds, operational efficiency, and market expansion. This study emphasizes the importance of sustainable innovation grounded in Sharia principles in the development of Islamic banking products to support financial inclusion and improve service quality.

This community service program was implemented to strengthen the digital literacy and competencies of health cadres in Simogirang Village, Prambon Sub-district, Sidoarjo Regency, particularly in the recording and management of Posyandu (integrated health service post) data. The initiative responded to ongoing issues stemming from manual documentation methods, which were prone to human error, inefficiency, and lack of integration with regional health information systems. To address these challenges, the program delivered an IT-based training module using a combination of direct instruction, demonstrations, and hands-on simulations. The training emphasized the use of accessible and cost-effective tools such as Google Forms and Google Sheets, designed in alignment with the principles of adult learning (andragogy) and Kurt Lewin’s change management model to facilitate behavioral adaptation and technology acceptance among the participants. A total of 25 health cadres participated in the program. Pre- and post-training evaluations demonstrated significant improvement in digital skills, with 80% of participants achieving a minimum of 85% accuracy in completing digital forms and managing records. In addition, a prototype digital system based on Google Workspace was successfully piloted in two Posyandu locations. This system enhanced the timeliness, accuracy, and integration of health data reporting to local health centers (Puskesmas), offering a scalable and sustainable solution for grassroots healthcare data management. Despite the positive outcomes, the program also identified key challenges, notably limited internet infrastructure and varying levels of prior digital exposure among cadres. These findings underscore the need for continuous mentoring, support from local government stakeholders, and potential investment in digital infrastructure. Overall, the initiative contributes to Indonesia’s broader goals of digital transformation in public health, particularly at the village level.

The COVID-19 pandemic has triggered a transformation in online learning, requiring teachers and lecturers to adapt to educational technology, including Virtual Reality (VR) Tour. However, limited understanding and motivation are the main challenges in implementing this technology. This community service aims to provide practical training in developing VR Tour as an interactive learning media for teachers and lecturers at Rumah Diklat Indonesia. The implementation method involves an online workshop using the Zoom application, which includes a tutorial on creating 360° panoramic photos via Google Street View and processing VR Tour via the Theasys.io platform. Participants also receive technical guidance and hands-on practice sessions. The results show that participants are able to produce VR Tour content for learning, as well as improve their understanding of technology integration in education. This training equips participants with basic skills to develop virtual learning media, expand students' learning access creatively and innovatively. In conclusion, the use of VR Tour has the potential to improve the quality of distance learning, while encouraging educators to continue to adapt to technological developments in the digital era.

Digital transformation has become a critical factor in enhancing the competitiveness and sustainability of micro, small, and medium enterprises (MSMEs) in the digital economy era. This study aims to examine the integration of e-wallet services and social media marketing strategies as components of digital transformation within MSMEs. Employing a Systematic Literature Review (SLR) approach, the study analyzes 25 relevant scholarly articles published between 2018 and 2025. The findings indicate that the adoption of e-wallets facilitates financial transactions, improves operational efficiency, and promotes compliance with formal financial systems. Meanwhile, the use of social media proves effective in expanding market reach and strengthening customer engagement. However, the adoption of these digital tools remains constrained by several challenges, including limited digital infrastructure, low levels of technological literacy, and resistance to change. These findings offer important implications for policymakers and business practitioners in designing inclusive and sustainable digitalization strategies for MSMEs

This community service aims to foster and develop an entrepreneurial spirit among teenagers in Sanrobone Village, Takalar, through the optimization of Micro, Small, and Medium Enterprises (MSMEs) based on local potential. Teenagers are identified as strategic assets that need to be empowered for economic independence and job creation. The method of implementing this activity adopts a participatory and educational-practical approach, including the preparation stage, implementation of training and mentoring, and monitoring and evaluation. A total of 35 teenagers from Sanrobone Village were actively involved in a series of basic entrepreneurship training, identification of local business opportunities, technical production skills workshops, and simple digital marketing. The results of the activity showed a significant increase in teenagers' understanding of the concept of entrepreneurship from just selling to creating value. They succeeded in identifying 15 potential business ideas from local resources and 20 teenagers were able to produce product prototypes from these ideas. In addition, the initiative to form five micro-business groups initiated by teenagers is clear evidence of the growth of motivation and collaboration. In conclusion, this program is effective in laying a strong foundation for the development of a youth entrepreneurship ecosystem in Sanrobone Village, which is supported by the potential of natural resources and the enthusiasm of the participants. It is recommended that there be ongoing mentoring, facilitation of access to micro-capital, strengthening of networks, and integration of entrepreneurship curriculum in schools to ensure the sustainability and long-term impact of the program.

Social and economic inequality in Indonesia is a multidimensional challenge that is not only reflected in the gap in income and wealth, but also in unequal access to education, health, and economic opportunities. The conventional economic system is considered ineffective in overcoming the problem of fair distribution of wealth, thus widening the gap between the rich and the poor. This article aims to analyze the concept of distributive justice in Islamic economics as a solution to social inequality in Indonesia, by highlighting the synergy of zakat, waqf, sharia financing instruments, and the role of government and society. The method used is a systematic literature review with a qualitative-narrative approach to various related academic works. The results of the study show that the application of the principle of distributive justice in Islamic economics through the optimization of zakat, waqf, and alms, as well as strengthening sharia economic regulations and literacy, can reduce social inequality and improve community welfare. The implementation of an inclusive and sustainable Islamic distribution model can reduce the Gini coefficient and strengthen social solidarity, although it still faces challenges in terms of regulation, literacy, and institutional coordination. The conclusion of the study confirms that Islamic economics offers concrete and holistic solutions to overcome social inequality in Indonesia through the integration of divine values, community participation, and state policies that support distributive justice.

This article comprehensively examines the impact of inflation on the welfare of Indonesian society from a public economics perspective. High inflation has been proven to erode purchasing power, widen economic inequality, and worsen quality of life, especially for fixed- and low-income groups. Rising prices of basic necessities force households to sacrifice spending on education and health, increasing the risk of poverty and lowering the human development index. Inflation also creates economic uncertainty, hampers investment, and triggers social conflict due to public unrest. Empirical studies indicate that every 1% increase in inflation can reduce real purchasing power by up to 2.3% and increase the number of poor people. To mitigate these regressive effects, integration of monetary, fiscal, and adaptive social protection policies is required. The experience of Indonesia and other countries underscores the importance of inter-institutional synergy and evidence-based interventions to maintain price stability and equitable welfare. In conclusion, inflation control should be seen as a long-term investment in human development and social justice, not merely as a macroeconomic stability target.