Publication Search

The increasing global pressure for environmental sustainability has encouraged companies to adopt socially and ecologically responsible business practices. Green accounting has emerged as a strategic approach to integrate environmental information into corporate decision-making and reporting. This study aims to explore and analyze the relationship between green accounting, resource efficiency, and sustainability reporting within the framework of sustainability management accounting. The research employs a systematic review approach of 50 studies sourced from Google Scholar and the Wiley Online Library. The findings affirm that green accounting functions not only as an environmental recording system but also as a strategic management tool that supports operational efficiency and holistic sustainability reporting.

The development of embedded sistem technology is now widely used to support automatic environmental data recording processes, such as temperature, humidity, and air pressure. However, most existing weather data loggers still operate independently and are not directly connected to a computer. As a result, data collection and processing must be done manually, which is less efficient and prone to data loss. The main problem in this research is the lack of integration between microcontroller-based data loggers and simple computer operating sistems such as the Disk Operating Sistem (DOS), making it difficult to automatically store and access recorded data. This study aims to develop an embedded weather data logger sistem based on the AVR microcontroller integrated with DOS. The development process uses the waterfall model, consisting of sistem planning, requirement analysis, sistem design, coding, testing, and implementation. The designed sistem records weather parameters in real time and stores them in a file format that can be directly read by DOS without requiring additional conversion processes. The test results show that the sistem runs stably, records data accurately, and can be easily accessed through a computer. Integration with DOS allows data storage and retrieval processes to be faster and more efficient. Therefore, this sistem provides a practical solution for automatic weather monitoring that is reliable, time-saving, and easy to use in various environmental conditions.

This article examines the management of incoming letters and files at the Regional Civil Service Agency (BKD) of Central Kalimantan Province, focusing on the strategic role of information services as instruments of transparency and bureaucratic reform. Using a descriptive qualitative approach, the research was conducted through in-depth interviews with five employees and participatory observation during an internship, revealing a systematic workflow: receipt, recording, disposition by the Agency Secretary, distribution to relevant fields, and filing. The results show the effectiveness of this mechanism in handling 20-30 documents daily, despite challenges such as dependence on physical archives, risk of data loss, and limitations in digitization that could potentially cause delays. Key recommendations include training in file digitization, developing integrated SOPs, action research simulations, and an internal database platform to increase efficiency by up to 50% and strengthen public access to information. The conclusion emphasizes that incoming mail management is not merely a routine task, but a strategic foundation for accountable ASN governance, with a recommendation for further research to integrate information technology to overcome structural obstacles.

Conventional attendance systems often face various problems such as inefficiency, inaccuracies in attendance logging, and limitations in recapitulation processes. Manual systems are prone to human error and time-consuming, while fingerprint-based systems may fail when the sensor is affected by dirty, wet, or damaged fingers. This study aims to develop an attendance system based on Artificial Intelligence (AI) by utilizing the face_recognition function in Python and implementing a microservice architecture to improve efficiency and accuracy in attendance recording. The system is developed using the Agile Feature-Driven Development (FDD) method, which focuses on building system features based on prioritized business values. This method is applied within the Software Development Life Cycle (SDLC) to ensure a structured, iterative, and user-oriented development process. Facial recognition is performed by comparing the encoding of the captured face image with the data stored in the database. The results show that the system is capable of recording attendance automatically, accurately, and in real-time. Furthermore, the recapitulation process becomes more efficient as the system manages and presents the data systematically.

Rapid technological developments are driving companies to transform and build an innovation-oriented work culture in order to maintain competitiveness. Management accounting plays an important role as a strategic information system that provides accurate data for management in formulating policies, improving efficiency, and encouraging digital innovation. This study aims to analyze the application of management accounting at PT Unilever Indonesia Tbk. as a driver for the formation of a digital innovation culture and increased company competitiveness in 2024. This study uses a qualitative approach with a descriptive method based on secondary data from interim financial reports and company documentation. The results show that the implementation of digital management accounting through the integration of ERP systems, IoT-based UMS, and the use of artificial intelligence (AI) contributes to increased operational efficiency and cost control. Despite a decline in sales and gross profit, the company managed to increase its net profit by 2.84% through administrative cost savings. Digital management accounting serves as a strategic partner in decision-making and forms the foundation for a culture of innovation. Its implementation also supports the three dimensions of Dynamic Capabilities theory, namely sensing, seizing, and transforming, which comprehensively strengthen the company's competitiveness and sustainability in the digital era. Thus, digital management accounting is not merely a recording tool, but a key strategic partner in driving innovation, enhancing competitive advantage, and ensuring business sustainability in the digital age.

Village-Owned Enterprises (BUMDes) are regulated in Article 1 Paragraph (6) of the Regulation of the Minister of Home Affairs Number 39 of 2010, which states that BUMDes is a business formed by the village government with its ownership and management involving the village government and the community. BUMDesa Kareka Nduku, although it functions as a village economic empowerment institution, faces a number of challenges in its operations. Some of the main problems faced are difficulties in recording agricultural assets and tools, as well as the insynchronization between stock records in warehouses and records in the treasurer, which leads to frequent shortages of fertilizer and insecticide stocks. In addition, the manual recording process for capital and business loans causes the creation of monthly reports to take a long time, even more than an hour, and there are often errors because officers have to check daily reports from various fields. This resulted in delays in making reports that should have been submitted by the BUMDes.

This study aims to analyze the application of information technology in improving the efficiency of supply chain management at JS Store Florist in Samarinda City. This study is motivated by the rapid development of information technology and its role in supporting supply chain management, especially for small-scale businesses. This study uses a qualitative descriptive method with data collection techniques through interviews, observation, document study, and literature study. Data analysis was conducted using the SWOT analysis method. The results showed that the use of information technology can improve supply chain management efficiency, as seen from the savings in operating costs of IDR 1,300,000 per month, or equivalent to 17.21%. This proves that the application of information technology at JS Store Florist is capable of improving the efficiency of supply chain management. The use of marketplaces, digital recording, and online ordering strategies has been proven to accelerate production and distribution, as well as providing recommendations for the development of a more integrated digital ordering system to strengthen competitiveness and business sustainability in the face of increasingly fierce competition in the florist business.

The administrative system implemented at the Tangerang City PMI Headquarters is still semi-computerized, causing several issues such as inconsistent document formats, higher risk of recording errors, longer processing times, and excessive paper use. Additionally, delays in determining the leader’s availability often hinder the disposition and signing process, resulting in postponed activities. To address these problems, a Web-Based Administrative Management Information System was developed, named “Si-Markot”. This system aims to improve the efficiency of managing incoming and outgoing correspondence through digital archiving, electronic disposition, and digital signature features for leaders. Si-Markot functions as a structured digital repository that enables quick document searches and real-time tracking. The research methodology includes observation and literature study, with system development based on the Rapid Application Development (RAD) approach. System modeling was conducted using Unified Modeling Language (UML), implemented with PHP programming language and phpMyAdmin as the database. The system was tested using the Black Box Testing method. The results of this study produced a web-based administrative management application specifically designed for managing correspondence at the Tangerang City PMI Headquarters, improving efficiency, reducing paper usage, and accelerating document disposition and processing.

This study is a literature review that examines the role of QRIS as a payment gateway in improving the efficiency of Accounting Information Systems (AIS) in MSMEs. Digital transformation in payment systems is key to speeding up, enhancing accuracy, and securing transaction records. QRIS provides a practical solution by integrating various non-cash payment methods into one system, enabling automated real-time recording and faster financial reporting. A review of ten studies shows QRIS helps speed up recording, ease reconciliation, reduce input errors, and serve as a strategic tool for AIS digitalization in the digital economy era.

Community Health Centers (Puskesmas) serve as the frontline for basic healthcare services for the community. However, the services at Waimangura Community Health Center are not yet fully optimal due to several obstacles, particularly in patient data recording, which is essential for registering every individual who visits for health check-ups, registration, and medical record management. Therefore, an information technology-based system is needed to enhance the effectiveness and efficiency of services. This research aims to implement a healthcare service system at Waimangura Community Health Center using the CodeIgniter 3 framework by applying the MVC (Model, View, Controller) method. The MVC method was chosen because it can separate application logic, display, and data management, making the system more structured, easier to develop, and maintaining consistency. The research stages include needs analysis, system design, implementation, and testing. The implementation results show that the built system is capable of assisting officers in patient registration, medical record data management, and information services. Patients also benefit from more transparent and efficient services. Based on the trial results, the system operates according to user needs and can improve the quality of healthcare services at the Waimangura Community Health Center. Thus, the implementation of CodeIgniter 3 with the MVC method has proven effective in building a structured, easily maintainable healthcare service system that can be further developed to support digital-based healthcare services.

Attendance is an essential component of school management that serves as both proof of presence and a basis for evaluating the discipline of teachers, students, and staff. The manual attendance system that is still widely used often leads to several issues, such as delayed data recapitulation, potential attendance manipulation, and low recording accuracy. This study aims to design and develop a web-based attendance application at SD Negeri 19 Pasar Cubadak by integrating geolocation, timestamp, and face recognition features as attendance validation tools. The research method employed is the Research and Development (R&D) approach using the Waterfall software development model, which includes the stages of requirements analysis, system design, implementation, and testing. The application was developed using the Laravel framework with PHP and JavaScript programming languages and a MySQL database. The results show that the web-based attendance application can record attendance in real-time, automatically validate user location and identity, and generate accurate and transparent attendance reports. The User Acceptance Test (UAT) results indicate that the system is user-friendly, improves recapitulation efficiency, and assists the principal in objectively monitoring school members’ discipline. Therefore, this application is expected to serve as a modern solution to enhance the effectiveness of attendance administration in primary education environments.

This study aims to find the Analysis of Moral Values ​​in the Novel Surat Kecil Untuk Karya Agnes Davonar. This study discusses the Analysis of Moral Values ​​in the Novel Surat Kecil Untuk Karya Agnes Davonar. This research is a qualitative study. While data collection is done by reading and recording methods. From the results of the study, it can be seen that literature is the best written or printed work made by humans, creatures given reason. Humans are present to provide understanding related to what is conveyed through the medium of language. But sometimes just to understand, it needs to be studied specifically. understand the literature from a different perspective, namely moral. therefore the purpose of the following literary researchers is Moral Values ​​in the Novel Surat Kecil Untuk Karya Agnes Davonar. The research method used by researchers is descriptive qualitative. This study describes the object being studied by developing morals. Researchers act as the main instrument with the help of data. The data intended by this study is the moral data contained in the novel Surat Kecil Untuk Tuhan. And then used as a data source in the following research, namely the novel "Small Letters to God" by Agnes Davonar, published by Falcon Publishing in 2016. The thickness of the pages is 215. The results of this study show that the moral values ​​of the novel "Small Letters to God" written by Agnes Davonar include: moral values ​​in the novel "Small Letters to God" written by Agnes Davonar, namely human moral values ​​with God, moral values ​​with oneself, moral values ​​with other humans.

This study aims to find the Analysis of Moral Values ​​in the Novel Surat Kecil Untuk Karya Agnes Davonar. This study discusses the Analysis of Moral Values ​​in the Novel Surat Kecil Untuk Karya Agnes Davonar. This research is a qualitative study. While data collection is done by reading and recording methods. From the results of the study, it can be seen that literature is the best written or printed work made by humans, creatures given reason. Humans are present to provide understanding related to what is conveyed through the medium of language. But sometimes just to understand, it needs to be studied specifically. understand the literature from a different perspective, namely moral. therefore the purpose of the following literary researchers is Moral Values ​​in the Novel Surat Kecil Untuk Karya Agnes Davonar. The research method used by researchers is descriptive qualitative. This study describes the object being studied by developing morals. Researchers act as the main instrument with the help of data. The data intended by this study is the moral data contained in the novel Surat Kecil Untuk Tuhan. And then used as a data source in the following research, namely the novel "Small Letters to God" by Agnes Davonar, published by Falcon Publishing in 2016. The thickness of the pages is 215. The results of this study show that the moral values ​​of the novel "Small Letters to God" written by Agnes Davonar include: moral values ​​in the novel "Small Letters to God" written by Agnes Davonar, namely human moral values ​​with God, moral values ​​with oneself, moral values ​​with other humans.

Inventory management plays a crucial role in ensuring smooth business operations by preventing stockouts that may cause losses. Toko Cat Gani still relies on manual recording, which is prone to data loss, duplicate entries, and delays in stock reporting, thus requiring a systematic solution. This study aims to design and implement a web-based inventory information system using the buffer stock method to overcome these issues. The research method employed is Research and Development (R&D) with a prototype model, consisting of needs analysis, system design, validation, and testing stages. The system was developed using PHP, MySQL, and XAMPP, featuring item data management, supplier management, inbound and outbound transactions, buffer stock calculations, and real-time inventory reports. The implementation results show that the system facilitates transaction recording, minimizes data entry errors, provides notifications when stock reaches the minimum threshold, and generates accurate and timely reports. Expert validation and user testing confirm that the system is feasible and effective in supporting inventory management at Toko Cat Gani. Therefore, the implementation of a web-based inventory information system with the buffer stock method can be considered an efficient and reliable solution to improve accuracy and effectiveness in inventory control.

The Family Welfare Empowerment (PKK) is a community organization that plays a vital role in improving family welfare in Indonesia. Through various programs, the PKK contributes to family empowerment, particularly in education, health, and economics. However, many PKK activities are still conducted manually, including recording and managing member data and activities. This creates several challenges, such as difficulty in archiving, time-consuming information searches, and difficulties in preparing accurate and timely reports. This research aims to design and develop a web-based information system that can simplify member data management, activity recording, attendance management, and report generation more quickly, efficiently, and accurately. This system will be designed using an object-oriented approach, involving several stages, starting from needs analysis, system design, implementation, and system testing. This information system is expected to improve service efficiency, facilitate PKK administrators in monitoring member activity, and support a more precise and weighted data-based decision-making process. Another advantage is that this system will also facilitate the PKK in producing faster, more comprehensive, and more structured activity reports, thereby increasing organizational transparency and accountability. Therefore, this web-based information system is expected to be a solution to improve the PKK's performance in carrying out its function of empowering family welfare.

Hospitals are places that provide health services to the community through the services they offer. In their operations, hospitals require fixed assets to be us|ed ind|epe|nd|ently or i|n co|mbi|nati|on wi|th other assets in the hospital for long-term operations. The fixed assets us|ed by hospitals make a significant contribution because they require large expenditures and are used over the long term. This study was conducted with the aim of analyzing the application of fixed asset accounting treatment at XYZ Hospital in accordance with PSAK 216. This study adopted a descriptive qualitative methodological approach to achieve the predetermined research objectives. The data collection technique applied was conducting interviews with the asset management department and obtaining accounting treatment documents and a detailed list of fixed assets of XYZ Hospital. The research findings show that the handling of fixed assets and the implementation of PSAK 216 on fixed assets at XYZ Hospital indicate that XYZ Hospital records its fixed assets if they have a useful life of more than one year, measures the initial cost of assets from the acquisition price, revalues assets but there is no method explaining the calculation method, applies the straight-line method for depreciation, discontinues fixed assets if they can no longer be used, and records all these events in its financial statements. It is important to apply PSAK 216 in implementing accounting treatments to minimize and prevent the risk of fixed asset recording errors in financial statements.

The primary goal of this Community Service Program (PKM) is to assist local farmers in utilizing rabbit urine waste—previously discarded into a value-added product in the form of liquid organic fertilizer (LOF). This innovation aims not only to enhance technical production skills but also to stimulate local economic growth through entrepreneurship based on local resources. The program involves several strategic steps: designing a simple fermentation device using a 20-liter bucket equipped with an airlock and digital thermometer; providing technical training in the LOF-making process, quality control, and hygiene standards; offering entrepreneurial mentoring in production management, financial recording, branding, and marketing; and developing local distribution networks through farmer groups and agricultural shops. The results show that partners can independently produce consistent-quality LOF, packaged in 600 ml bottles with simple labeling for commercial appeal. The program improves technical and entrepreneurial skills, increases farmers’ income, fosters cooperation, and supports sustainable agriculture through environmentally friendly waste utilization.

This research stems from the problem of manual book lending management in libraries, which often leads to obstacles such as delays in recording, data errors, and difficulties in monitoring collections. The main objective of this research is to design and develop a web-based library information system that can facilitate member data management, borrowing, and returning, as well as providing real-time book availability information. The method used is software development with a structured approach, through the stages of needs analysis, design, implementation, and testing with black box testing. The results of the study indicate that the system built is able to meet user needs, as evidenced by the successful testing that carried out all main functions without errors. The implications of this research are increased efficiency in library management and ease for students in borrowing and checking book availability. However, this research still has limitations in advanced features such as integration with the attendance system or automatic fine payments, so that these can be developed in future research.

The development of information technology has encouraged business actors, including small enterprises in the food and beverage sector, to adopt Accounting Information Systems (AIS) to support financial and operational management. Selesa Coffee & Eatery, as a small enterprise, has implemented ESB POS (Esensi Solusi Buana Point of Sales) to facilitate transaction recording and financial report management. This study aims to analyze the impact of implementing an ESB POS–based AIS on individual performance, organizational performance, and net benefits using the DeLone & McLean (2003) model framework. The research employed a qualitative approach with a case study strategy. Data were collected through interviews with managers and accounting staff, direct observation of the café’s operational activities, and documentation of system-generated financial reports. Data analysis was conducted using the Miles & Huberman model, which includes data reduction, data presentation, and conclusion drawing, along with triangulation to validate the findings. The results show that the implementation of ESB POS enhances individual performance by simplifying record-keeping, accelerating reporting, and reducing manual errors. At the organizational level, the system supports operational efficiency, transparency, and work coordination. In terms of net benefits, the system contributes to improved data accuracy, time efficiency, and provides support for evaluation and strategic decision-making. This study concludes that the implementation of an ESB POS–based AIS significantly contributes to the sustainability of small enterprises.

The current advancements in information technology have brought significant benefits to the industrial world, particularly in the automotive sector. Website development in business and computer- based academic information system development are among the utilization of information technology. With information technology, Carsentro dealer data can be processed quickly and easily, enabling the presentation of accurate, fast, transparent, and efficient administrative information reports. The purpose of developing this system is to address existing issues in the old system by creating an administration information system for Carsentro dealer rental payment data. The implementation of a new system for Carsentro dealer data can improve record-keeping accountability, thus avoiding manual input recording errors that cannot be monitored by dealers renting space at Carsentro. In the development of this administrative information system, the data to be inputted includes information on when dealers joined the Carsentro ecosystem, the amount of monthly rental fee invoices, payment data, and dealer debt or receivables data. The software used is DBMS (Database Management System) MySql as the data storage medium, while programming languages such as PHP, CSS, JavaScript, and HTML are used for interface development. This aims to facilitate both users and administrators in managing data.