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In the digital era, business entities increasingly rely on computerized systems to manage financial activities efficiently. This study aims to design and develop a web-based financial reporting application for UD Jaya Abadi, a trading company located in Magetan Regency. The development process utilized the Rapid Application Development (RAD) methodology to ensure user involvement and rapid prototyping. Data were collected through observation and interviews with the business owner to identify problems in manual bookkeeping and report preparation. The resulting application automates financial processes including sales, purchases, journal entries, and financial reporting in accordance with SAK ETAP standards. System modules include master data management, transaction recording, and financial reporting such as income statements, balance sheets, and cash flow reports. Testing using the black box method confirmed that all system functions operated correctly. This web-based system enhances data accuracy, minimizes human error, and provides real-time access to financial information, significantly improving the efficiency of financial management at UD Jaya Abadi.

The performance of investigators in resolving criminal cases is one of the key indicators of police effectiveness. However, the Semendawai Suku III Police Sector still faces challenges in monitoring case resolution due to the lack of an integrated reporting system and minimal documentation of investigators’ knowledge. This study aims to develop an interactive dashboard system based on Knowledge Management to assist in monitoring case resolution performance and support data- and knowledge-based decision-making processes. The research employs the Prototype method, involving several stages: needs analysis, system design, system development, testing, and refinement. The system was developed using the PHP programming language and MySQL database. The implementation results show that the dashboard can display data on criminal reports, case resolutions, and pending cases in an informative and integrated manner. In addition, the knowledge base feature functions as a medium for storing and sharing investigators’ experiences (lesson learned), allowing field knowledge to be reused by other officers when handling similar cases. Overall, the implementation of the interactive dashboard system based on Knowledge Management at the Semendawai Suku III Police Sector successfully improves work efficiency, strengthens the transparency of investigative performance, and builds a foundation for sustainable organizational learning within the police environment.

This study aims to examine the role of Coretax as a digital innovation in reporting the Periodic Tax Return (SPT Masa) for Income Tax Article 21 (PPh 21), which has been nationally implemented since 2025. Coretax is an integrated tax administration system developed by the Directorate General of Taxes to combine the processes of electronic withholding tax slip (e-Bupot) creation, tax return reporting, and tax payment into one efficient and accurate online platform. The system simplifies reporting procedures, accelerates administrative processes, and enhances taxpayer compliance through real-time data integration and automatic validation. However, the implementation of Coretax faces challenges such as technical issues, intensive training needs for staff at Tax Service Offices, and limited digital literacy among taxpayers, especially micro, small, and medium enterprises (MSMEs). This study provides an overview of Coretax’s contribution to supporting the digital transformation of Indonesia’s tax system while identifying obstacles that must be addressed to ensure optimal system performance.

The Watu Kawula Health Center is one of the first level health service facilities that has an important role in providing health services to the community. However, in the implementation of administration, various obstacles are still found such as manual patient data recording, slow service data collection process, and difficulties in reporting and searching data. To overcome these problems, a computerized administrative information system is needed to improve efficiency and accuracy in data management.This research aims to design and build an integrated administrative information system at the Watu Kawula Health Center. The system development method used is the Waterfall model, which includes the stages of needs analysis, system design, implementation, testing, and maintenance. The system is designed using the MySQL database and PHP programming language, and is accessed through a web-based interface.The results of the development of the system show that this administrative information system is able to speed up the process of recording patient data, medical services, and making routine reports. In addition, the system also makes it easier for administrative officers to manage information in a structured and systematic manner. With this system, it is hoped that administrative services at the Watu Kawula Health Center can run more effectively and efficiently.

Kadi Pada Village is one of the villages that still manages population data manually, which often causes difficulties in recording, searching, and reporting population data. The manual process is also prone to input errors, data duplication, and lost documents. Therefore, a web-based information system is needed that can help village officials manage population data more effectively and efficiently. This study aims to design and build a web-based population data processing system that can be used by village officials to record, update, and present population data digitally. The methodology used in developing this system is the waterfall method, which includes the stages of needs analysis, system design, implementation, and testing. The technologies used include HTML, CSS, PHP, and MySQL as databases. The result of this design is an information system that has main features such as population data management, family data management (Family Card), recording population mutations (birth, moving, death), and making reports in digital format. With this system, it is hoped that the population administration process in Kadi Village will be faster, more accurate, and more organized.

This study addresses the inefficiencies in the manual student payment administration system currently used at SMK Bina Insan Nusantara, which relies on handwritten ledgers and Microsoft Excel spreadsheets, leading to frequent data errors, delayed reporting, and difficulties in retrieving payment records. The research aims to design a web-based information system to streamline the recording, monitoring, and reporting of student payments. A descriptive research approach was employed, with data collected through direct observation, semi-structured interviews with administrative staff, and literature review. System analysis was conducted using the PIECES framework, and system design followed the Unified Modeling Language (UML) methodology. The proposed system features user authentication, student data management, real-time payment input, digital receipt generation, and automated reporting (daily, monthly, and yearly). Black-box testing confirmed that the system functions as intended, validating inputs, processing transactions accurately, and generating reliable outputs. Findings indicate that the web-based system significantly improves data accuracy, operational efficiency, accessibility, and service quality compared to the existing manual process. The implementation of this system enables school administrators to manage payments more effectively, provides students and parents with timely access to payment information, and supports faster, data-driven decision-making by school leadership and the foundation. Future enhancements could include mobile integration and online payment gateways.

The implementation of Coretax on taxpayers (clients) is able to provide an overview of how this application works and affects the taxpayer's compliance. This research aims to analyze the impact of Coretax application implementation on taxpayer compliance in AW&L Accounting Service Office (KJA) clients. The approach used in this research is descriptive qualitative. Collection of research data through literature studies, interviews and direct observations. Research results show that Coretax is able to simplify the tax reporting process through automation features, data integration, and comprehensive usage guidelines. The implementation of Coretax has a positive impact on taxpayer compliance. The obstacles found in the implementation of Coretax include low technology literacy, the need to provide additional education and training in the use of Coretax, and there are technical problems in the Coretax access system due to poor optimal signals. The improvement of the Coretax system by the Directorate General of Taxes is always updated in order to improve the tax administration system in Indonesia.

Digital transformation in financial management is a necessity for companies to improve competitiveness. This study evaluates the effect of implementing an Enterprise Resource Planning (ERP) system on the efficiency and transparency of financial planning in companies. Using a case study approach and qualitative descriptive analysis, data was collected through observations, interviews, and internal company documentation. This study shows that the ERP system is able to simplify workflows, reduce unnecessary data replication, and increase information disclosure between departments. ERP is also proven to accelerate the budgeting and financial reporting process more systematically. This research recommends optimizing the use of financial ERP modules to achieve sustainable efficiency and transparency.

This study aims to analyze the effect of using multi-platform accounting on the timeliness and accuracy of financial reporting at PT XYZ, a service company engaged in the distribution of cement. In carrying out its operations, this company uses three different types of accounting applications in the financial recording process, namely Microsoft Excel, Accurate and Semenku. This study uses a descriptive qualitative research method and data collection through observation. The results of the study indicate that the use of multiple platforms simultaneously can cause data inconsistencies and slow down the financial reporting process, but on the other hand it also provides flexibility in recording transactions. Therefore, system integration or evaluation of platform use is needed to improve the efficiency and accuracy of financial reporting.

Village-Owned Enterprises are pivotal in driving village development through sustainable management of local resources. This study analyzes the management of Unggul Bahtera BUMDes in Babakan Village, Banyumas Regency, focusing on planning, organizing, implementation, and evaluation, as well as the factors that support and hinder its progress. Employing a descriptive qualitative approach, data were gathered through interviews, observations, and documentation. The findings reveal that while BUMDes Unggul Bahtera has demonstrated effective planning and implementation, marked by participatory strategies and strong institutional coordination, it faces challenges in evaluation, particularly in enhancing supervision and reporting mechanisms. Key supporting factors include strong village government backing and active community participation, whereas limitations in human resources and business capital pose significant challenges. This research provides valuable insights into the management of BUMDes and highlights the importance of addressing evaluation gaps to ensure long-term sustainability. The findings are expected to serve as a reference for other villages in managing BUMDes more professionally and sustainably, promoting inclusive economic development. By identifying best practices and areas for improvement, this study contributes to enhancing the role of BUMDes in fostering rural economic growth and community empowerment. Ultimately, it offers practical recommendations for policymakers and practitioners seeking to optimize BUMDes performance.

PT Care Spunbond faces significant challenges in managing production status reports due to its reliance on a manual, paper-based recording system. This results in non-real-time data input, slow data processing, and a high risk of data loss or corruption. To address these issues, this study aims to design a user-friendly, web-based dashboard for monitoring and reporting production status. This system is designed to enable fast data input, provide easy access for the Quality department, and provide secure and integrated data storage. The research method used is a descriptive approach with data collection techniques through observation, interviews, and literature studies. After that, a system analysis was conducted using the PIECES framework to identify existing problems, followed by the design of a UML (Unified Modeling Language)-based system. The results show that the proposed system can improve data processing efficiency, improve report accuracy, and ensure better production data security. With the implementation of this system, the company is expected to accelerate data-driven decision-making, increase transparency, and support efforts to continuously improve product quality.

This research, entitled “Implementation of a Web-Based Student Tuition Payment Information System at SMA Swasta Manda Elu,” aims to improve the efficiency of recording and managing students’ tuition fee payments. Previously, the tuition payment process was handled manually, which often led to recording errors, delays in reporting, and difficulties in retrieving student payment data. To address these issues, a web-based information system was developed to assist the school administration in recording, reporting, and monitoring tuition payments more effectively and efficiently. The development method used in this study is the Model View Controller (MVC) approach, which separates the system’s view, logic, and database layers to simplify system management and maintenance. The final result of this research is a web-based tuition payment application that runs properly, provides convenience for school administrative staff in recording transactions, and enhances the accuracy and speed of the school’s financial administration process at SMA Swasta Manda Elu.

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.

Bullying is one of the most common forms of violence still occurring in schools, causing serious impacts on students’ psychological conditions and social development. Various efforts have been made to reduce bullying cases, yet communicative campaign media that match the characteristics of the digital generation remain limited. This study aims to develop educational media based on interactive motion graphics designed with Visual Communication Design principles to support anti-bullying digital campaigns in schools. The research stages include designing the main characters using Adobe Illustrator and Adobe Photoshop, separating body parts in vector format for easier animation, importing the files into Adobe Character Animator, and synchronizing movements, facial expressions, and voices through dubbing processes. The final product is an interactive animation entitled “Berani Bicara, Berani Membela” (Dare to Speak, Dare to Defend), which features three main scenes: bullying in a school corridor, peer support in the classroom, and reporting the case to the guidance counselor. The findings indicate that this media provides a more engaging and interactive learning experience while effectively delivering moral messages. The animation not only emphasizes the importance of victims’ courage to report bullying but also highlights peer support and the school’s role in providing protection. Therefore, interactive motion graphics can serve as an alternative digital campaign strategy that is relevant, easily accepted by young generations, and has the potential to foster safe, inclusive, and friendly school environments for all students.

This study aims to describe the characteristics of SMK Al-Azami students in emulating the morals of the Prophet Muhammad (peace be upon him) as part of character development based on Islamic values within vocational education. The background of this research lies in the urgency of character education that not only emphasizes academic competence and technical skills but also focuses on moral formation and professional ethics. This research employed a qualitative approach using a library research method by analyzing relevant classical and modern Islamic literature, supported by documentation of school activities. The results reveal that the moral values of the Prophet Muhammad have been well internalized in students’ daily behavior, which includes four core dimensions: Shidq (honesty), Amanah (trustworthiness), Istiqamah (discipline), and Rahmah (compassion). The value of Shidq is reflected in students’ honesty during vocational practice and in reporting work results; Amanah is demonstrated through responsibility for tools and group tasks; Istiqamah appears in punctuality, consistency, and work discipline; and Rahmah is shown through respectful, empathetic, and cooperative social interactions. The findings indicate that Islamic character education effectively shapes students with integrity, discipline, and social awareness, serving as a model for moral development in vocational schools. Furthermore, this research highlights the importance of strengthening teacher exemplarity, religious habituation, and curriculum integration of Islamic moral values in vocational learning to ensure sustainable character development.

Private Islamic Religious Colleges (PTKIS) play a strategic role in developing superior human resources with Islamic character. However, in practice, many PTKIS face challenges in meeting higher education quality standards and achieving optimal accreditation. Accreditation assistance based on Outcome-Based Education (OBE) and quality digitization are innovative solutions to improve the effectiveness of education quality management. OBE emphasizes the importance of learning outcomes integrated into the curriculum, learning process, and assessments that are measurable and relevant to the needs of the workplace. Meanwhile, quality digitization supports the efficient, transparent, and real-time management of academic data, forms, and accreditation reporting. Through the integration of these two approaches, PTKIS can improve accountability, accelerate the accreditation process, and ensure the achievement of sustainable quality standards. This article discusses the strategy of OBE-based accreditation assistance and quality digitization at the Tanggamus Islamic Education College, Lampung Province, highlighting the implementation process, obstacles encountered, and solution steps that can be applied to strengthen the PTKIS's internal quality assurance system.

Tax is a mandatory contribution to the state owed by individuals or entities, which is mandatory under the law, without receiving any direct compensation and is used for state purposes for the greatest prosperity of the people. (KUP Law). The Taxation System (Coretax), which became operational in 2025, with all its news aspects, has attracted much public attention, especially from businesses and individuals, regarding developments in tax reporting, procedures, and regulations in Indonesia. The public is required to understand tax equalization and related aspects, as it can impact the sustainability of both businesses and individuals. The webinar "Smart Tax and Smart Talent: Tax Equalization in the Digital Era" was held as an educational forum for students, academics, practitioners, and the general public to understand the transformation of taxation in the digital era. Through this activity, participants are expected to gain insight into technology-based tax management strategies and develop their readiness as intelligent talents capable of contributing to the national digital economy system.

This study focuses on evaluating the contribution of management accounting to improving efficiency within the corporate governance framework at PT Ace Hardware Indonesia Tbk. As one of the leading companies in the household goods retail sector, PT Ace Hardware is required to consistently apply the principles of good corporate governance in a sustainable, accountable, and transparent manner. Management accounting plays a vital role by providing accurate, relevant, and reliable financial and non-financial information to support managerial functions such as planning, controlling, and decision-making. Through effective cost reporting, budgeting, and performance evaluation, management accounting contributes significantly to strengthening operational efficiency and organizational competitiveness. The methodological approach adopted in this study is a literature review, involving the analysis of various academic references, corporate documents, and governance-related publications. The results show that optimal utilization of management accounting can enhance strategic decision-making, improve operational performance, and reinforce accountability and transparency within the company’s governance structure, supporting sustainable business growth.

The web-based MSME Data Collection Information System at the Central Sumba Cooperative, SME, Industry and Trade Office aims to improve efficiency in managing data and information related to Micro, Small and Medium Enterprises (MSMEs) in the Central Sumba region. This system is designed to simplify the process of data collection, monitoring, and reporting on MSMEs, which was previously done manually. Using web-based technology, this system can be accessed by MSME managers, local governments, and other relevant parties in order to accelerate data-driven decision making. This information system provides MSME data collection features, structured data storage, MSME development reporting, and statistical analysis that can assist in policy planning to improve the competitiveness and welfare of MSMEs in Central Sumba. With this system, it is hoped that it can support the development of the MSME sector in Central Sumba to be more transparent, accurate, and integrated.

This study examines the strategic role of the Supreme Audit Agency (BPK) of the Republic of Indonesia in ensuring transparent, accountable, and aligned state financial management in line with national goals. As an independent state institution, the BPK has a constitutional mandate to audit state financial management and accountability objectively and free from intervention by any party. This study uses a legal method with a normative juridical approach, accompanied by descriptive analysis and systematic interpretation of data from literature studies. The results show that the BPK has broad authority in auditing state finances, both for the central government, regional governments, and other public institutions. However, its implementation still faces obstacles such as a lack of internal transparency, overlap with internal government oversight, and limited resources for comprehensive oversight. To address these issues, the BPK needs to strengthen its internal systems, increase auditor capacity, develop more systematic audit result reporting guidelines, and build cross-agency coordination to make its external oversight function more effective, transparent, and capable of supporting clean and integrated governance.