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This study aims to analyze how digitalization of governance, particularly through the implementation of e-financial reporting, digital audit trails, and cloud-based data security and reliability systems, contributes to increased transparency, accountability, and data protection in educational institutions. Using a qualitative approach with in-depth interviews and thematic analysis, this study reveals that digitalization can create a more objective, standardized, and difficult-to-manipulate control mechanism. The e-financial reporting system strengthens transparency through open processes and reduces opportunities for irregularities. Digital audit trails provide authentic evidence that facilitates the process of verification, monitoring, and tracking every administrative activity in real time. Meanwhile, data security supported by layered encryption, automatic backups, and emergency recovery access increases internal and external trust in the integrity of information systems. These findings indicate that digitalization not only provides technical tools but also forms a more disciplined, adaptive, and public accountability-oriented governance structure. This study broadens understanding of the relationship between digital technology and organizational culture and provides a theoretical foundation for developing a more reliable and sustainable information system-based educational governance model.  

This study aims to analyze the implementation of the LAPORBUP application in improving public information services and identify obstacles to its implementation at the East Lombok Regency Communication and Informatics Office. LAPORBUP is a digital-based public service innovation that makes it easier for the public to convey complaints, aspirations, and suggestions quickly, transparently, and accountably. This study uses a qualitative approach with data collection techniques through in-depth interviews, observation, and documentation. The data obtained are analyzed descriptively qualitatively. The results show that the implementation of LAPORBUP is able to improve the quality of public information services through a more practical, open, and responsive reporting system. The public can monitor the progress of reports through a ticket system, while the government uses report data as a basis for policy evaluation. In addition, socialization through various media has also encouraged increased public understanding and use of the application. However, the implementation of LAPORBUP still faces several obstacles. Internal obstacles include limited human resources, minimal technical training, and limited operational budget. Meanwhile, external obstacles include low digital literacy among the public and a lack of awareness among some residents in utilizing the service. Thus, LAPORBUP has made a positive contribution to strengthening public information services in East Lombok Regency. Through increased human resource capacity, enhanced digital literacy, and adequate budget support, this application has the potential to become a model for technology-based public service innovation that can strengthen government-community relations and support transparent, accountable, and responsive governance

This study aims to evaluate the effectiveness of the implementation of the public sector accounting cycle in the planning, implementation, administration, and evaluation of catfish cultivation programs run by BUMDes Ajoeng Jaya as part of the village food security program. The focus of the research departs from the need to ensure that each stage of the management of the BUMDes program runs according to the principles of public accountability, considering that BUMDes is a strategic entity in the management of village resources to improve the welfare of the community. This study uses a qualitative descriptive approach through field observation, in-depth interviews with the management of BUMDes Ajoeng Jaya, and a review of documentation related to catfish farming program activities and financial records. This approach allows researchers to gain a comprehensive understanding of the accounting practices applied as well as the various obstacles that arise during the implementation of food security programs. The results of the study show that the catfish cultivation program has failed due to weak internal supervision, the absence of SOPs, lack of financial recording and reporting, and lack of technical competence of managers. The implementation of the public sector accounting cycle has not been running optimally so that it is not able to support effective control and evaluation of programs. In addition, crop failures are exacerbated by theft by internal parties and the absence of a structured monitoring system throughout the program, which indicates weak governance and internal control. This study has limitations in the form of a small number of informants and a lack of formal documents, so the analysis—especially the financial aspect—cannot be generalized widely. Nevertheless, this study contributes by integrating the evaluation of food security programs through the implementation of the public sector accounting cycle and offering recommendations to improve the accountability, transparency, and sustainability of BUMDes programs.

Leadership management plays a crucial role in developing nursing career paths in hospitals. An effective career path system not only enhances nurses' competence and professionalism but also contributes to job satisfaction and retention. However, scientific evidence regarding the influence of leadership management on nurses' career paths remains scattered and shows varying findings. This systematic review aims to synthesize scientific evidence related to the influence of leadership management on nursing career path development in hospitals. This study used a systematic review design following the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) 2020 guidelines. A literature search was conducted through PubMed and Google Scholar for articles published between 2015 and 2024. Articles were selected based on inclusion and exclusion criteria, resulting in 13 articles for analysis. Data synthesis was conducted using a thematic synthesis approach. The review identified five main themes: leadership style, managerial support, organizational systems and policies, the impact of career paths, and barriers to implementation. Transformational and participatory leadership has been reported to have a positive influence on nurses' career development. Managerial support through coaching, mentoring, and ongoing training strengthens career readiness, increases job satisfaction, and reduces nurse turnover intentions. Leadership management has a significant influence on nursing career development in hospitals. Integrating effective leadership with a clear and transparent career development system is necessary to enhance professionalism, job satisfaction, and the sustainability of the nursing workforce.

This study aims to explain how the implementation of a Financial Management Information System (MISK) can improve decision-making capabilities in Micro, Small, and Medium Enterprises (MSMEs). In the digital era, MSMEs are required to manage their finances quickly, accurately, and in an integrated manner to compete in a dynamic market. The SIMK offers a solution to simplify the process of recording, analyzing, and reporting financial information in real time, enabling business decisions to be based on valid data. Analysis of various studies shows that the implementation of a MISK can improve operational efficiency, financial reporting transparency, and the quality of managerial decisions. However, its effectiveness is greatly influenced by financial literacy, digital readiness, and the ability of human resources to operate the system. Many MSMEs still have not fully utilized technology due to limited capital and accounting knowledge. With training and government policy support, the implementation of a MISK is expected to strengthen the competitiveness of MSMEs, increase productivity, and achieve professional financial governance.

The student admission process in many educational institutions is still conducted manually, leading to issues such as data duplication, input errors, and delays in reporting. This study designs and implements a desktop-based student registration information system using VB.NET and MySQL, equipped with an admission-status checking feature and an automated quota-management module. The system was developed using the waterfall model, consisting of requirement analysis, system design using UML, implementation, and black-box testing. Two user roles are supported: admin and student. Admin users can manage applicant data, configure program quotas, open or close the registration period, and generate reports, while student users can create accounts, complete registration forms, and independently check their admission results. The implementation results show that all core functions operate validly based on testing involving two respondents. The quota-management feature successfully restricts the number of applicants according to predetermined capacities, and the admission-status module automatically displays pass or fail results. The system improves administrative efficiency, enhances data accuracy, and reduces reliance on manual record-keeping. Therefore, this desktop application serves as an effective solution for schools requiring a reliable and efficient admission management system without depending on stable internet connectivity.

Good governance is the key to successful village development in achieving community welfare. This study examines the implementation of good governance principles in development planning of Patemon Village, Pakusari District, Jember Regency, focusing on accountability, transparency, and community participation. Using a descriptive qualitative approach, this study collected data through in-depth interviews with the Village Secretary and active community members. Data analysis employed Miles and Huberman technique. The results reveal that Patemon Village has implemented good governance mechanisms in a structured manner, yet faces significant challenges. Accountability operates through routine reporting to the Inspectorate, but accessibility to detailed information for the community remains limited. Transparency is manifested through village deliberations and budget banners, but the information is general with limited reach. Community participation is conducted through tiered deliberations, but remains unequal with priority misalignments due to budget constraints. This study recommends developing a more accessible reporting system, optimizing information technology for transparency, strengthening inclusive participation mechanisms, enhancing village officials' capacity, and implementing impact-oriented supervision to strengthen effective and participatory village governance.

This study aims to analyze the forms of assertive persuasion found in a collection of song lyrics by The Peal by employing a pragmatic approach, specifically Searle’s classification of speech acts. The focus of the research is to examine how the lyrics represent assertive functions as a means of conveying messages, attitudes, and perspectives intended by the songwriter. This study uses a descriptive qualitative method involving several stages: listening closely to the lyrics, identifying linguistic indicators of assertive persuasion, and explaining the meanings and communicative functions embedded in the utterances.The findings reveal that six selected songs by The Peal contain various forms of assertive persuasion. The song Isak Tangis demonstrates an assertive act of warning, while Berbahagialah reflects an act of suggesting. The song Porak Poranda represents the act of complaining, whereas Kehancuran shows elements of asserting or criticizing. The song Cinta Mana yang Kau Bela? contains elements of boasting, and Belum Waktunya reflects the act of reporting or presenting information. These results indicate that The Peal’s song lyrics function not only as artistic expressions but also as persuasive communicative media that convey social and emotional messages through diverse assertive speech acts.

Internal control plays a crucial role in ensuring the reliability of financial reporting and the effectiveness of a company’s operations. One account that requires special attention is prepaid expenses, as its recognition and amortization may lead to misstatements if not properly executed. This study aims to analyze the implementation of internal control over prepaid expense accounts from the perspective of external auditors at Public Accounting Firm XYZ. The research employs a qualitative descriptive method through semi-structured interviews with auditors and examination of supporting documents related to the internal control system. The results indicate that internal control has been implemented through payment authorization procedures, verification of supporting documents, and testing of amortization allocations. However, weaknesses remain, including limited staff understanding of expense allocation policies and inadequate segregation of duties, which increase the risk of material misstatement. The findings highlight the importance of enhancing staff competence, establishing consistent amortization policies, and utilizing technology-based accounting systems to strengthen the effectiveness of internal controls and the reliability of financial reporting.

The rapid expansion of digital technologies has intensified financial misinformation and disinformation, particularly through illegal online loans and online gambling targeting communities with limited digital and financial literacy. This community engagement program in Dusun Munggur, Girimulyo Village, aimed to strengthen residents’ ability to identify and respond to deceptive digital practices through contextualized education on risk indicators, manipulative design strategies, and verification methods. Using a three-hour interactive socialization combining visuals, discussion, and a short comprehension exercise, the program improved participants’ understanding of how fraudulent financial schemes operate and how personal data, behavioral triggers, and algorithmic amplification are exploited. Participants demonstrated greater awareness of suspicious platforms, increased confidence in evaluating online offers, and requested sustained resources such as booklets and reporting guides for household- and community-level prevention. Although effective in raising immediate awareness, the intervention was limited by the lack of long-term behavioral assessment and the rapidly evolving nature of digital fraud. The program underscores the importance of community-centered, preventive literacy to mitigate digital financial risks in rural Indonesia.

The rapid expansion of digital technologies has intensified financial misinformation and disinformation, particularly through illegal online loans and online gambling targeting communities with limited digital and financial literacy. This community engagement program in Dusun Munggur, Girimulyo Village, aimed to strengthen residents’ ability to identify and respond to deceptive digital practices through contextualized education on risk indicators, manipulative design strategies, and verification methods. Using a three-hour interactive socialization combining visuals, discussion, and a short comprehension exercise, the program improved participants’ understanding of how fraudulent financial schemes operate and how personal data, behavioral triggers, and algorithmic amplification are exploited. Participants demonstrated greater awareness of suspicious platforms, increased confidence in evaluating online offers, and requested sustained resources such as booklets and reporting guides for household- and community-level prevention. Although effective in raising immediate awareness, the intervention was limited by the lack of long-term behavioral assessment and the rapidly evolving nature of digital fraud. The program underscores the importance of community-centered, preventive literacy to mitigate digital financial risks in rural Indonesia.

This research explores how people use assertive speech acts in the comment section of a YouTube video titled “Democratic Candidates Debate: Education,” which was uploaded by ABC News. A qualitative method with content analysis is employed to examine how users share their thoughts, express agreement or disagreement, and participate in online discussions through assertive language. The data were collected from selected comments posted between 2019 and 2020, particularly those reacting to the candidates’ views on education. The analysis applies Searle’s speech act theory, focusing on seven types of assertive speech acts: claiming, stating, reporting, describing, informing, complaining, and concluding. A total of 24 assertive utterances were identified, with the following distribution: claiming (11), reporting (3), complaining (4), stating (2), informing (2), describing (1), and concluding (1). Among these, "claiming" appeared most frequently, indicating that many users shared strong opinions or support, especially for Andrew Yang’s stance on education. Overall, the findings suggest that YouTube serves not only as a platform for viewing content but also as a space where people actively engage in discussions, express their beliefs, and respond to public issues through language.  

This research seeks to examine the incorporation of information technology in educational data management as a tactic to improve public service accountability in Sidoarjo Regency. The context of this study stems from the regional government’s requirement to enhance educational data management systems that are still only partially integrated and lack transparency for making decisions based on evidence. By implementing interconnected digital educational systems, Sidoarjo aims to create effective, transparent, and performance-driven governance. Employing a qualitative case study methodology, this study included participants from the Department of Education and Culture, school administrators, data managers, digital system creators, and members of the community. Data were gathered through thorough interviews, observations, and examination of documents related to policies on educational digitalization. The results show that the incorporation of information technology has enhanced administrative efficiency, accuracy in reporting, and public access to educational data. Nonetheless, obstacles persist in digital literacy, uneven infrastructure across schools, and restricted coordination between agencies. The research emphasizes the significance of teamwork in leadership, clear processes, and community involvement in enhancing public accountability. Suggestions involve establishing a regional education data center and ongoing training initiatives for teachers to maintain thorough digital transformation within the Sidoarjo education framework

This study examines the influence of firm size, profitability, solvency, and public accounting firm (KAP) size on audit report lag among food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The research employs purposive sampling, involving 68 companies with a total of 272 observations, and uses multiple linear regression analysis after passing all classical assumption tests. The findings reveal that profitability measured by Return on Equity (ROE), solvency measured by Debt to Assets Ratio (DAR), and KAP size have a significant effect on audit report lag. Meanwhile, firm size (measured by total assets and total sales), profitability measured by Return on Assets (ROA), and solvency measured by Debt to Equity Ratio (DER) show no significant effect. These results indicate that companies with higher ROE, greater DAR, and those audited by Big Four accounting firms tend to complete their audit process more promptly. The study highlights that both financial performance and auditor characteristics play essential roles in determining audit timeliness. Overall, this research provides valuable insights for management, auditors, investors, and regulators to enhance the efficiency and reliability of financial reporting.  

This study aims to systematically review various studies that discuss the role of entrepreneurship education in developing students’ entrepreneurial spirit at the Senior High School (SMA) and Vocational High School (SMK) levels. The method used is the Systematic Literature Review (SLR), guided by the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA). The reviewed articles cover publications from 2019 to 2025. Based on the selection of 20 scientific articles, the findings indicate that entrepreneurship education plays an important role in enhancing students’ creativity, innovation, self-confidence, and independence. The most effective learning strategies include project-based learning, business simulations, and collaboration with the industrial sector. In addition, teachers play a crucial role as facilitators in fostering an entrepreneurial mindset. The challenges identified include limited resources, insufficient teacher training, and suboptimal school policy support. Overall, entrepreneurship education has been proven to make a significant contribution to shaping entrepreneurial character and preparing students to face the challenges of the workforce.

This study analyzes the implementation of ESG (Environmental, Social, and Governance) reporting on the firm value of PT Indofood Sukses Makmur Tbk during the 2020-2024 period. The main issues examined are how ESG reporting is implemented and the extent of its influence on firm value, as well as which ESG component has the most significant impact. The research method employs a quantitative approach with a causal comparative design, utilizing secondary data sourced from annual reports, sustainability reports, and market data over five years. Firm value is proxied using Tobin's Q ratio, while the level of ESG disclosure is measured based on the GRI Standards framework. Data analysis techniques use multiple linear regression by incorporating control variables including firm size, profitability (ROA), and leverage to enhance result validity. The research findings indicate that ESG reporting has a positive and significant effect on firm value with a coefficient of β = 0.018 and p < 0.001, with a model predictive capability (R²) of 87.3%. Indofood's ESG Score experienced substantial improvement from 56.3% in 2020 to 78.9% in 2024, accompanied by an increase in Tobin's Q from 0.982 to 1.523. Component-wise analysis reveals that the Social aspect provides the highest impact (β = 0.009), followed by Governance (β = 0.007) and Environmental (β = 0.006). These findings provide empirical support for stakeholder theory and resource-based view in the Indonesian emerging market context.

This study discusses the influence of six fraud hexagon models: pressure, opportunity, rationalization, capability, arrogance, and collusion on fraudulent financial reporting (FFR) practices in the Indonesia banking sector. In addition, this study analyzes the role of corporate governance mechanisms measured by the audit committee, managerial ownership, and institutional ownership as moderating variables. The sample consists of 43 banking companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period, with a total of 172 observations. Data analysis was conducted using WarpPLS 8.0. The results indicate that rationalization, capability, and arrogance have a significant positive effect on FFR, while pressure, opportunity, and collusion show no significant effect. The audit committee, managerial ownership, and institutional ownership also do not have a direct effect on FFR. However, these three variables act as moderators: the audit committee moderates the relationship between collusion on FFR, managerial ownership moderates the relationship between capability on FFR, while institutional ownership moderates the relationship between pressure and opportunity on FFR. This finding emphasizes the importance of effective corporate governance as an instrument to reduce the risk of FFR in the banking sector.

Green accounting procedures have been adopted by numerous companies in response to the growing global focus on environmental responsibility. Nonetheless, monetary instability is still a major obstacle that can reduce productivity in Indonesia's manufacturing sector. The purpose of this research is to analyze industrial businesses listed on the Indonesia Stock Exchange from 2019 to 2023 and see how green accounting, financial crisis, and earnings management affect financial performance. The population in this study consists of 68 industrial sector companies, with a sample of 7 companies selected through purposive sampling based on 4 criteria. We used EViews software and Moderated Regression Analysis (MRA) for a quantitative approach. First, financial distress has a significant impact on financial performance. Second, green accounting has a significant positive effect on financial performance. Third, earnings management does not moderate the relationship between financial distress and financial performance. Fourth, earnings management does not moderate the relationship between green accounting and financial performance. With an Adjusted R-Square value of 79.73%, the study model has a high level of explanatory power. It may be used to explain the majority of the variation in financial performance. This shows that the constructed model is applicable and fits the empirical data well. Transparent reporting and real sustainability initiatives are still vital for improving company results, according to these results, as profits management methods do not change the impact of environmental and financial variables, which are important drivers of performance.

The reliability of financial reporting information is an important aspect in maintaining the credibility of financial institutions, especially Rural Banks (BPR) that operate based on public trust. This study aims to analyze the influence of organizational commitment, individual integrity, ethical orientation, and external pressure on the reliability of financial reporting information at BPRs in Bali Province. This study used a quantitative approach with a purposive sampling technique, involving 75 respondents from 10 BPRs who met the criteria of length of service and involvement in the financial reporting process. Data were collected through questionnaires and analyzed using multiple linear regression analysis with the help of SPSS. The results showed that organizational commitment, individual integrity, and ethical orientation had a significant positive effect, while external pressure had a negative but insignificant effect on the reliability of financial reporting information. These findings emphasize the importance of strengthening ethical values ​​and employee integrity in strengthening the reliability of financial reporting, while also supporting the application of Agency Theory which emphasizes the importance of controlling agent behavior to align with the interests of the principal. This study provides practical implications for BPR management to strengthen organizational culture and ethical oversight as part of the internal control system.

This study aims to analyze the effect of digital accounting technology utilization and financial reporting quality on economic decision-making in Jenang Kudus MSMEs. The research method used is quantitative with a causal explanatory research approach . The research sample is Jenang MSMEs in Kudus engaged in regional culinary specialties, with a purposive sampling technique based on the criteria of businesses that have been operating for at least two years and have financial recording activities. Primary data was obtained through the distribution of Likert-scale questionnaires compiled based on research variable indicators. The research instrument was tested for validity and reliability before being analyzed using SmartPLS. The results show that the use of digital accounting technology does not have a significant effect on economic decision-making. Conversely, the quality of financial reports has been shown to have a positive and significant effect on economic decision-making. This finding confirms that the quality of accounting information is more decisive for the success of decision-making than the use of digital accounting technology alone.