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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.

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.

This study aims to examine the role of implementing Environmental, Social, and Governance (ESG) principles in supporting the transition toward a green economy in Indonesia from the perspective of Islamic banking. The research employs a qualitative approach using a library research method, reviewing academic literature published between 2020 and 2025. Data were analyzed through thematic content analysis to identify the alignment between ESG dimensions and maqashid shariah, as well as the challenges and opportunities of ESG implementation within Islamic banking institutions. The findings reveal that ESG application in Islamic banking remains partial, with greater emphasis on the environmental dimension through instruments such as green sukuk and green financing. The social and governance aspects have not yet been fully integrated into sustainability strategies. Nevertheless, integrating ESG with maqashid shariah strengthens the role of Islamic banks as agents of change in sustainable development. The study highlights the importance of establishing specific regulations, transparent reporting systems, and sharia-compliant green financial innovations to enhance the contribution of Islamic banking to Indonesia’s green economy.

Earnings management is an action that can affect the quality of a company's financial information. As the highest leader, the CEO plays a critical role in strategic decision-making, including in earnings management practices. This study aims to examine the influence of CEO characteristics—namely age, education level, and tenure—on earnings management in food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2019–2023 period. A quantitative approach is employed using secondary data from annual reports of 21 companies, with a total of 99 firm-year observations. The data were analyzed using multiple linear regression with leverage, profitability, and sales growth as control variables. The results show that CEO age has a negative effect on earnings management, CEO tenure has a positive effect, while CEO education level shows no significant effect. These findings indicate that the personal characteristics of CEOs influence a company’s tendency to engage in earnings management. This study provides insights for investors, management, and regulators to consider CEO attributes when assessing the risk of financial reporting manipulation.

This study examines in depth the risk factors influencing financial statement fraud in the Indonesian banking sector by employing the Fraud Hexagon framework. This framework comprises six core elements—pressure, opportunity, rationalization, capability, arrogance, and collusion—each representing potential drivers of fraudulent behavior. The study also aims to assess whether institutional investor involvement can serve as a moderating factor capable of reducing the likelihood of fraud. The research uses secondary data derived from the annual reports of banks listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. Logistic regression analysis is employed to examine the relationships between the Fraud Hexagon variables and financial statement fraud, as well as to test the moderating role of institutional ownership. The findings reveal that, among the six elements of the Fraud Hexagon, only auditor changes (representing rationalization) and political connections (representing collusion) have a significant effect on financial statement fraud. The other elements—pressure, opportunity, capability, and arrogance—do not show a significant impact. Furthermore, institutional investor involvement is found not to moderate the relationship between the Fraud Hexagon elements and financial statement fraud, indicating that external monitoring through institutional ownership remains ineffective in the context of Indonesian banking. These results underscore the importance of closer supervision of rationalization and collusion factors, as well as the need for stronger internal control mechanisms to prevent fraudulent financial reporting. The study’s findings are expected to provide valuable insights for regulators, banking management, and other stakeholders in their efforts to enhance fraud prevention measures in the financial sector.  

This study aims to examine the impact of digital payments, budget target clarity, and reporting systems on the performance of Village-Owned Enterprises (BUMDes) in South Lampung Regency. The research background is motivated by the fact that the performance of BUMDes nationally, including in the region, remains relatively low, with most still categorized as pioneers or beginners. The research method used is quantitative with a survey approach using a questionnaire, distributed to 77 BUMDes managers who met the sample criteria. Data were analyzed using Partial Least Squares-based Structural Equation Modeling (SEM-PLS) with the SmartPLS 4.0 software. The findings indicate that the reporting system has a significant positive effect on BUMDes' performance. Conversely, digital payments and budget target clarity were found to have no significant effect. These findings imply the importance of strengthening reporting systems that prioritize transparency, accuracy, and ease of access as a strategic step to improve BUMDes performance. Meanwhile, the adoption of digital payments and improved budget planning still require support through enhanced human resource capacity and adequate infrastructure. Practically, this research contributes valuable insights for BUMDes managers and local governments in formulating policies for institutional strengthening.

This study aims to examine the communication strategies implemented by the Regional Indonesian Broadcasting Commission (KPID) of Banten in educating and engaging the public in monitoring local television content. The research employed a qualitative approach with a descriptive study method. Data collection techniques included in-depth interviews with KPID Banten commissioners and community members, observation of socialization activities, and document analysis. Data were analyzed through data reduction, data presentation, and conclusion drawing. The findings indicate that KPID Banten applies educational and participatory communication strategies through the socialization of the Broadcasting Behavior Guidelines and Program Standards (P3SPS), publications on social media, and public discussion forums. The community actively contributes by reporting broadcast violations and participating in media literacy activities. However, challenges such as low media literacy and limited understanding of broadcasting regulations remain obstacles. This study recommends enhancing collaboration among KPID, local governments, and community groups to strengthen participatory-based broadcast monitoring.

The progressive dynamics of the Indonesia Stock Exchange (IDX) encourage accurate and optimized financial statement audits. Every listed company is required to prepare financial statements in accordance with accounting standards and have them verified by independent auditors registered with the capital market authority. Auditing for publicly listed companies demands high responsibility, motivating firms to improve professional standards, including maintaining timeliness in audit reporting. One of the sectors under focus is the oil, gas, and coal subsector, where some companies experience delays in financial reporting, known as audit delay. Factors influencing these delays include firm size and solvency. This study aims to analyze the effect of firm size and solvency on audit delay in companies within the oil, gas, and coal subsector listed on the IDX from 2021 to 2024. The study sample consists of 13 companies meeting the research criteria during this period. Purposive sampling was employed, and data were analyzed using classical assumption tests and multiple linear regression with SPSS version 27. Results indicate that firm size has a significant negative effect on audit delay, while solvency does not have a significant partial effect. Simultaneously, firm size and solvency significantly influence audit delay, suggesting that both variables collectively affect the timeliness of financial statement submission.

PT Intelix, a technology and information company with numerous collaborative projects, faces challenges in effective project management and monitoring. Despite utilizing project management applications like Jira, the generation of final reports often remains a manual process using Microsoft Excel, which is time-consuming and prone to errors. To address these issues, PT Intelix developed an internal Project Management application, yet it required further enhancements in its dashboard and reporting features for more detailed project monitoring optimization. This research aims to develop the Dashboard menu by adding a priority project table and several sub-menus in the Report menu to accelerate and simplify the preparation of final project reports. The development methodology employed is Agile Kanban, encompassing planning, system and interface design, incremental development and implementation, and testing. System functionality testing was conducted using Black Box Testing and User Acceptance Test (UAT) involving the project owner and end-users from PT Intelix. Test results showed all main functions running smoothly and stably, with all black box scenarios passing. UAT testing on six menus received a "very good" response from the project owner and users. The SUS evaluation of three users scored a 5 on the scale, with several scoring a 4, indicating a good system. Performance testing with 10 simultaneous users also demonstrated stable traffic and no errors.. The development of High Priority Project, Milestone Project, and Implementation Project features on the Dashboard successfully presented more detailed project information, while the addition of sub-menus in the Report accelerated report generation. Thus, this development successfully optimized integrated project monitoring and reporting at PT Intelix, reducing manual effort and enhancing data accuracy for decision-making.

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.

Financial and accounting governance practices are a regulatory framework that aims to control financial and accounting behavior within organizations by promoting the principles of transparency, disclosure, accountability, and internal control. The importance of these practices has become more important with the increase in financial crises and corruption scandals in the last two decades, highlighting the need for stricter governance systems to protect the interests of investors and stakeholders. In the context of entrepreneurial projects, which are characterized by high levels of risk and uncertainty, the quality of financial reporting is a key factor in building trust and attracting Financing and facilitating investment decisions. This study aims to analyze the relationship between financial and accounting governance practices and the quality of financial reporting, and to measure the impact of this relationship on the chances of success of entrepreneurial projects. The importance of the study stems from the fact that it seeks to bridge a knowledge gap represented by the lack of research that has linked these variables in the startup environment in developing economies. Based on a review of the literature, the study assumes that financial and accounting governance practices positively affect the quality of financial reporting, which in turn is reflected in enhancing the sustainability of entrepreneurial projects and raising their capacity competitiveness.

This study investigates the relationship between business ethics and VAT implementation with the aim of assessing the combined effect of both on the financial performance of B2B companies. The main theories underlying this study are the Ability to Pay Theory, Stakeholder Theory, and Ratio Analysis Theory. The study uses a positive research philosophy approach and a quantitative case study design with a structured questionnaire involving 30 respondents from PT Bhinneka Mentari Dimensi or Bhinneka.Com, the oldest B2B e-Commerce company in Indonesia. Data analysis was conducted using SPSS using descriptive and inferential statistics. The results show that VAT implementation indirectly affects financial performance through business morality. This mediating role is associated with stakeholder theory and the ability to pay. The low direct effect of VAT is related to an efficient company structure, company size, and reliance on self-reported data. B2B companies should embed business ethics principles in their operations, with management implementing a framework to ensure accountability in tax reporting and practices. The originality of this study contributes to the literature by emphasizing the distinctive role of business ethics as a bridge in the relationship between VAT implementation and financial performance of B2B companies, shifting attention from general tax compliance to specific VAT mechanisms and incorporating ethical dimensions in financial analysis.

The rapid expansion of digital platforms in higher education has paved the way for Virtual Exchange (VE) as a viable alternative to traditional student mobility programs. VE leverages online technologies to connect university students from diverse cultural and academic backgrounds, enabling cross-cultural communication and global collaboration without the financial and geographical barriers associated with physical exchanges. Despite its potential, challenges remain regarding student engagement, technological limitations, and reduced immersion compared to face-to-face interactions. This study aims to evaluate the effectiveness of VE in fostering intercultural awareness and teamwork skills among university students. A mixed-method approach was employed, combining quantitative surveys to measure intercultural competence and collaboration with qualitative interviews to explore students’ experiences in depth. The findings indicate that VE contributes significantly to the development of intercultural understanding, digital literacy, and teamwork, with students reporting enhanced awareness of cultural diversity and improved adaptability in online collaboration. Visual and statistical analyses highlight clear patterns in how VE facilitates skill development, while qualitative data emphasize both the benefits and obstacles students encounter, such as managing time zone differences and cultural nuances. The study concludes that VE represents an inclusive and scalable educational approach that complements traditional exchange programs, offering broader access to global learning opportunities while addressing issues of equity and accessibility. However, its limitations suggest that VE should be integrated strategically, potentially through hybrid models that balance virtual and physical mobility to maximize its impact.

The development of digital technology has changed the paradigm of church ministry from a conventional model to a more participatory digital and metaverse-based ministry. This study aims to analyze how Christian values are integrated into the digital ministry management of the KGPM Sidang Syalom Tetey Church, North Minahasa. Using a qualitative approach with a contextual case study method, this study explores the application of faith principles such as love, responsibility, honesty, loyalty, and servant leadership in the management of the church's digital ministry. The results show that digital ministry management in this church successfully combines technological innovation with Christian spirituality through the use of digital media, multimedia team coordination, and accountable online reporting. The integration of Christian values enables the church to carry out technologically relevant ministries without losing their ethical and spiritual dimensions. In the context of the metaverse era, churches face ethical, relational, and spiritual challenges, but also gain new mission opportunities to expand their ministry across geographical boundaries. The theological implications of this study emphasize the importance of theological discernment and spiritual accountability in directing the use of technology as a means of mission, not as an end in itself. Thus, the church is called to be an ethical and prophetic agent in the midst of digital transformation, making technology a tool to glorify Christ and strengthen the faith life of the congregation.

This study aims to analyze the zakat accounting recording system and its implications for zakat fund reporting at BAZNAS Garut Regency with reference to PSAK 409. The research method employed is descriptive qualitative, conducted through interviews with BAZNAS officials and analysis of ZIS data collection for the 2023–2024 period. The findings reveal that the current recording process remains manual and semi-digital, which creates challenges in terms of accuracy and consistency of reporting. Nevertheless, the data indicate a 46.64% increase in ZIS collection, particularly in zakat maal and unrestricted donations. These results highlight the need for strengthening human resource (HR) capacity, developing an information technology–based recording system, and implementing regular internal audits to enhance accountability and transparency of zakat reports. Therefore, this study provides strategic recommendations for BAZNAS Garut Regency to optimize zakat fund management in order to ensure sustainability, strengthen public trust, and improve the overall quality of organizational governance.  

This research aims to analyze the impact of implementing the International Safety Management (ISM) Code internal audit on the operational smoothness of the vessel MV. Martha Golden, managed by PT. Multi Jaya Samudera Belawan. The implementation of the ISM Code is a mandatory requirement regulated by Law No. 17 of 2008 concerning Shipping, designed to ensure safe ship operation and the prevention of marine pollution. The research methodology employed is field research (field research) through observation and the collection of direct operational data, complemented by a literature review (library research) to examine related regulations and theory. The findings demonstrate that the consistent execution of the ISM Code internal audit has a significant positive influence on improving the vessel's safety and operational integrity. This audit, carried out by the Designated Person Ashore (DPA), encompasses scheduling, conducting thorough inspections onboard, and reporting findings. Consistent auditing minimizes the risk of accidents at sea, enhances the compliance of all crew members with the applicable Safety Management Sistem (SMS), and ensures that the vessel operates safely and efficiently according to international standards. The study concludes that discipline in performing internal audits and the crew's adherence to SMS procedures are the primary keys to maintaining operational integrity. It is recommended that the company increase the frequency and quality of internal audits and crew training to ensure the vessel's safety and operational efficiency are consistently maintained.

value of the bankruptcy estate (boedel pailit) through the going concern principle. Law No. 37 of 2004 concerning Bankruptcy and Suspension of Debt Payment Obligations (UUK-PKPU) allows curators to continue the debtor’s business, particularly under Article 179 paragraph (1). However, the absence of clear normative parameters creates legal uncertainty and inconsistent practices. This study analyzes the application of the going concern principle in the settlement of bankruptcy estates following the annulment of homologated composition agreements and examines the urgency of technical implementing regulations. Using a normative juridical method supported by statutory analysis, court decisions, legal doctrines, and interviews, the research focuses on the cases of PT Sri Rejeki Isman Tbk. (Sritex) and PT Texmaco Perkasa Engineering Tbk. The findings reveal that going concern implementation depends not only on legal provisions but also on non-legal factors, such as transparency, asset control, capital availability, management credibility, and creditor support. Texmaco’s case shows approval when these conditions are met, while Sritex demonstrates rejection due to lack of transparency and unlawful activities. The study underscores the need for a Supreme Court Regulation (PERMA) that establishes eligibility parameters, approval mechanisms, reporting obligations, and curator protection to ensure consistency, legal certainty, creditor protection, and greater economic benefits in Indonesian bankruptcy practice.

The current period of Innovation Development (PI) at STIE Madani Balikpapan provides support to micro, small, and medium enterprises (UMKM) in the Sepinggan Subdistrict, Balikpapan City, who are members of the Prona Jaya group. The implementation involves students as the executors of Innovation Development, divided into several groups, with each group accompanying one UMKM entrepreneur. Our group assists the UMKM owner of Cemilan Pawon Reza in developing their marketing strategy by utilizing social media platforms such as WhatsApp and Instagram. Additionally, our group develops designs for product packaging and banners to enhance consumer appeal. In terms of simplifying financial reporting, we provide training to the owner of Cemilan Pawon Reza to use the Gyro Pos application, which can help them organize financial reports in a more orderly, easy, and secure manner.

This research aims to analyze the use of the School Activity Plan and Budget Application System (ARKAS) in managing BOS funds at elementary schools in Bekasi Regency. The study employs qualitative methods through interviews and literature reviews from various sources. It was conducted at SDN Babelan Kota 06. The implementation of ARKAS version 4.0 significantly contributes to budget management in Indonesian schools. ARKAS facilitates online budget planning, submission, and tracking, as well as automated reporting and system integration to enhance transparency and accountability. However, ARKAS implementation faces challenges such as lack of understanding and training in schools, technological infrastructure limitations, and frequent policy changes. The study highlights the importance of better socialization and adaptation to regulatory changes to improve the effectiveness of ARKAS in school fund management.

The IoT-based CO and COHb gas detector is a device used to detect the presence of carbon monoxide (CO) gas and the level of carboxyhemoglobin (COHb), supported by Internet of Things (IoT) technology for remote monitoring and real-time reporting. This device will be used in hospital rooms, serving as an important solution in efforts to ensure the safety of patients, medical staff, and hospital visitors. With the presence of the CO and COHb gas detector, hospital staff will find it easier to detect the presence of CO gas in the rooms within the hospital. The operation of this device is quite simple: just place the device in the room in the "on" condition, and it will automatically detect the CO and COHb gas present in that room. The measurement results of CO and COHb gas will be directly sent to Google Sheets for storage of the measurement results. The creation of this device requires several components, such as the ESP32 as the microcontroller, DHT11 as the temperature detection sensor, MQ7 as the CO gas detection sensor, and the application of IoT using a Google Sheets web app to monitor results remotely and store measurement results. According to the analysis of the device created by the researchers, the performance or functionality test results of the CO and COHb gas detector can be used smoothly. The author conducted functional tests or performance tests of the device by measuring data in a free room, roadside environment, motorcycle exhaust smoke, active smokers, and passive smokers.