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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.

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.

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.

Audit tenure, and financial distress in the audit report lag of companies in the property and real estate subsector listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. Operational efficiency is then measured using the BOPO ratio. Audit tenure is measured by assigning a score of 1 if the company’s auditor is consistent and adding +1 whenever each year continues and returning 0 if there is a replacement auditor. Financial distress is then calculated using the Grover model, and audit report lag is calculated based on the difference in days between the audit report date and the financial statements. Company size is measured by Ln (Total Assets). Furthermore, the method used in this study is quantitative with a purposive sampling technique analyzed using multiple linear regression and moderated regression analysis. Operational efficiency hazards have a positive and significant effect on audit report lag, meaning that in this case the BOPO ratio has a high probability of being related to delays in longer audit reports. Audit tenure does not have an effect on audit report lag. Furthermore, financial distress has a negative and significant effect, indicating that companies experiencing lower financial difficulties tend to have a shorter audit report lag. Company size strengthens the influence of operational efficiency on audit report lag. Company size also does not moderate the relationship between audit tenure and report lag. Company size weakens the effect of financial distress on audit report delays. These findings demonstrate the importance of maintaining timely audit reporting for investors in decision-making. This study contributes to the literature on auditors and future research.

This study aims to explore structuration within the gatekeeping process of the Patroli news program in an episode reporting a case sexual violence aired on Indosiar. The research adopts a qualitative approach using the case study method. Data were collected through in-depth interviews and content analysis of the episode covering a case sexual assault committed by a resident doctor at Dr. Hasan Sadikin hospital, Bandung. The key informant in this study was the executive producer of the Patroli news program. This research employs two theoretical frameworks: Anthony Giddens’ structuration theory and Joseph A Devitto’s gatekeeping theory. The findings reveal that the Patroli news team enforces strict editorial control to avoid regulatory sanctions or public complaints. The program complies with the national journalistic standards, specifically the P3SPS broadcasting guidelines and the journalistic code of ethics. The Study concludes that Giddens’ three dimension of social structure signification, domination and legimitation are evident in the gatekeeping process, these structure, alongside the concept of gatekeeping as the filtering of news content, play significant role in shaping how sensitive criminal cares are selected and presentend to the public.  

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.

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.

The Industrial Internship (PKI) Information System for 12th-grade students at Kasimo Kererobbo Vocational School aims to simplify the process of managing and monitoring students' PKI activities in an efficient and structured manner. This system is designed to integrate various information related to PKI activities, from registration of partner companies, student placement, to reporting of PKI activity results. By using a web-based system, the administrative process becomes more transparent and can be accessed by students, supervising teachers, and partner companies in real-time. In addition, this system also allows monitoring of student progress during PKI and facilitates communication between the school and partner companies. The results of this system development are expected to improve the quality and effectiveness of PKI implementation, while simplifying administration that has been done manually. This system also makes it easier for students to choose partner companies that suit their majors and interests, and provides faster and more timely access to reports and evaluations of PKI results.

This study aims to design and develop a web-based Asset and Goods Management Information System (SIPAB) implemented at Universitas STEKOM, Kendal Campus. The primary issue in asset management at this institution lies in the continued use of conventional tools such as Microsoft Excel and Word, which are prone to errors and inefficiency in reporting and monitoring. The research method used is Research and Development (R&D) with the Waterfall development model. Data collection techniques include observation, interviews, and literature study. The result of this research is a web-based system comprising modules for asset data, maintenance, disposal, and reports accessible internally. The system is expected to improve the efficiency, accuracy, and security of campus asset management.

Effective management of fixed assets plays a crucial role in maintaining the reliability and transparency of a company’s financial reporting. Errors in the capitalization process can lead to misstatements in financial statements and affect investment decisions. This study aims to analyze and forecast asset capitalization trends using the Autoregressive Integrated Moving Average (ARIMA) model. The research utilizes monthly recap data of asset capitalization recorded during the Settlement to Fixed Asset process from January 2021 to August 2025. The data were processed through several stages, including stationarity testing, model identification, parameter estimation, and model accuracy evaluation. The findings indicate that the data are stationary without differencing (d = 0). From several candidate models, ARIMA(0,0,3) was identified as the best model based on the lowest AIC value of 39.76. The selected model was then applied to predict asset capitalization values for the next ten periods, resulting in forecasts ranging from 1.12 to 1.56 trillion rupiah. Model evaluation showed a MAPE of 29.01%, which implies a moderate forecasting accuracy. Consequently, the ARIMA model can be considered a suitable analytical tool for monitoring and forecasting asset capitalization quantitatively.

Strengthening the capacity of Micro, Small, and Medium Enterprises (MSMEs) is a crucial step in enhancing competitiveness and sustainability in Indonesia, especially in rural areas such as Doyo Baru Village. Many MSME actors in this village face difficulties in understanding and fulfilling the legal aspects and permits required to operate their businesses legally and effectively. This research aims to provide comprehensive legal assistance to MSME actors, focusing on understanding regulations, licensing processes, and consumer rights. The methodology used in this research is a participatory approach that includes training, group discussions, and individual consultations. The results of this activity show a significant increase in the understanding of legal and licensing aspects among MSME actors, with 80% of participants reporting improved knowledge and confidence in facing legal challenges. Additionally, participants have started to apply the knowledge gained in their daily practices, such as business registration and consumer protection. The conclusion of this research emphasizes the importance of ongoing support for MSMEs to adapt to regulatory changes and improve their competitiveness in the market. It is hoped that this legal assistance program can serve as a model for other regions in efforts to empower MSMEs.

Digital transformation has become a key catalyst in the reform of tax administration in the data-driven economy era. This study aims to analyze the role of digital transformation and fiscal incentives in enhancing taxpayer compliance, with tax literacy serving as a significant reinforcing variable. A quantitative approach was employed using primary data collected through questionnaires distributed to active taxpayers in Indonesia. Multiple linear regression analysis was applied to examine the relationship between digital transformation, fiscal incentives, tax literacy, and taxpayer compliance. The findings reveal that digital transformation has a positive and significant impact on improving taxpayer compliance by enhancing efficiency and transparency within the tax administration system. Fiscal incentives were also found to be effective in encouraging compliance motivation, particularly when integrated with digital systems that simplify tax reporting and payment processes. Moreover, tax literacy plays a strong mediating role, amplifying the effects of digital transformation and fiscal incentives on compliance behavior. These results confirm that successful tax reform in the digital era depends not only on technological infrastructure but also on improving taxpayers’ awareness and understanding of fiscal responsibility. This study provides both theoretical and practical contributions to the development of adaptive, transparent, and sustainable national fiscal policies. It recommends that the government strengthen the integration of the national digital tax system, develop data-based tax literacy programs, and refine fiscal incentive designs to more effectively promote long-term taxpayer compliance.

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

This study aims to analyse the influence of digital products, brand awareness, and service quality on perceived branch performance in a financial institution in Indonesia. The research is motivated by the accelerating digital transformation in the country’s banking industry, which requires conventional financial institutions to innovate to remain competitive amid the growth of fintech and digital banks. The main problem addressed is how these three variables simultaneously and partially affect perceived branch performance. A quantitative approach was employed using survey techniques and questionnaires distributed to customers. Multiple linear regression analysis was used to process the data. The results reveal that digital products, brand awareness, and service quality significantly influence perceived branch performance, both individually and collectively. The coefficient of determination (R²) is 0.652, indicating that the three variables can explain 65.2% of the variance in perceived branch performance. These findings highlight the importance of integrating digital innovation, strong brand presence, and excellent service in improving competitiveness and branch performance in the digital era. The study contributes practical implications for financial institutions in formulating strategic improvements to maintain relevance and competitiveness amid digital disruption.

Musculoskeletal disorders (MSDs) represent a prevalent health issue among clinical medical students, with global studies reporting incidence rates of 73% in India and 81.9% in Saudi Arabia. Pain is most frequently reported in the neck, lower back, and shoulder areas. However, similar data from Indonesia, particularly Papua, remains limited. This study aims to identify the prevalence and risk factors of MSDs among clinical medical students at the Faculty of Medicine, Cenderawasih University. The research employed a cross-sectional design with a sample of 78 clinical students selected through purposive sampling. Data collection utilized the Standardized Nordic Musculoskeletal Questionnaire (NMQ) to measure prevalence and the Nordic Body Map to localize pain. Data analysis used Chi-Square test to evaluate the relationship between risk factors (such as Body Mass Index/BMI and physical activity) and musculoskeletal complaints. Results showed the majority of respondents were female (74.4%) and aged ≥25 years (51.3%). Most respondents experienced pain at the "moderate pain" level (57.7%), with the most frequently reported pain areas being the back, waist, calves, knees, shoulders, and wrists. There was a statistically significant relationship between BMI and pain complaints (p=0.035), but no significant relationship was found between physical exercise and musculoskeletal complaints (p=0.129). This study concludes that BMI is a risk factor for MSDs in the studied population. Evidence-based recommendations are needed to reduce MSD risk and improve students' quality of life during clinical education.

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.