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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.  

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 examines the integrity of general elections through the lens of prophetic journalism. A qualitative approach was employed to explore the perspectives and experiences of institutional administrators, community leaders, and local residents regarding electoral integrity grounded in prophetic journalism. This approach emphasizes the importance of relationships among various actors in the public policy process, including government institutions, non-governmental organizations, and the private sector. The research was conducted at the East Java Provincial General Election Commission (KPU), with data collected directly by the researcher through observation of words and actions. Data collection was carried out holistically and integratively, focusing on relevance to the study objectives. Data analysis involved systematically searching, organizing, and processing all interview transcripts while ensuring validity through careful verification procedures. The results indicate that electoral integrity can be maintained effectively through a combination of deliberative democracy and prophetic journalism. In this context, the media functions not only as an information distributor but also as a moral agent ensuring transparency, accountability, and fairness throughout the electoral process. Campaigns to validate and counter hoax news during elections are most effective when prophetic journalism is integrated with agenda-setting theory, allowing the media to shape public perception through information filtering, digital literacy education, and the delivery of objective and ethical reporting. Prophetic journalism also serves as a social control mechanism, reinforcing transparency and oversight by combining the press’s watchdog function with principles of honesty, responsibility, and wisdom, preventing electoral manipulation and safeguarding democratic integrity.

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.

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.

This study aims to design and develop a web-based information system for managing socialization services at the Regional Disaster Management Agency (BPBD) of Banyuwangi Regency. The existing problem is that socialization data management is still carried out using Google Forms and Google Sheets separately, which causes difficulties in integration, monitoring, and reporting activities. This study uses the Research and Development (R&D) method with the Waterfall software development model which includes the stages of needs analysis, design, implementation, testing, and system maintenance. The results show that the developed web-based information system allows input, storage, and presentation of socialization activity data in real-time in one integrated dashboard. This system can simplify the process of monitoring, evaluation, and preparation of activity reports, while increasing the efficiency and accuracy of data management. With this system, BPBD Banyuwangi is expected to provide socialization services to the community in a more effective, transparent, and timely manner.

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.

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.

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.

Drug abuse among university students is a serious phenomenon that affects the social, moral, and intellectual aspects of the younger generation. Students, who are ideally positioned as agents of change and drivers of national development, are often found to be vulnerable to drug abuse. This study aims to analyze the implementation of Law No. 35 of 2009 on Narcotics in preventing drug abuse among university students in Lampung Province, as well as to identify its inhibiting factors. The research employs a normative juridical and empirical juridical approach, using primary and secondary data obtained through interviews, field studies, and literature reviews. Key informants include the Narcotics Directorate of the Lampung Regional Police, P4GN Unila, the Vice-Rector III for Student Affairs and Alumni at Unila, and lecturers from the Criminal Law Department at Unila. The findings show that the Lampung Regional Police have implemented preventive strategies such as counseling, campaigns, urine tests, and drug abuse education on campuses, as well as repressive strategies through law enforcement against students involved in narcotics distribution, with 283 recorded cases over the past five years. However, the effectiveness of implementation is still hindered by limited campus facilities (counseling centers, safe reporting systems), the lack of regulatory responsiveness to digital challenges, and low student trust in law enforcement. Therefore, prevention efforts need to be strengthened through cross-sectoral synergy, policy updates, and the enhancement of the role of universities in creating a safe, healthy, and drug-free campus environment.

The Population and Civil Registration Office of Situbondo Regency faces challenges in improving the efficiency of recording and reporting the performance of Non-ASN employees, which has so far been conducted through temporary notes and documents. This approach is prone to delays, input errors, and suboptimal data management. To address this issue, this study aims to design a web-based information system capable of recording, managing, and displaying Non-ASN employee performance reports in a structured and real-time manner. The system is developed using PHP programming language and MySQL database to support dynamic and integrated data management. The system development follows the V-Model approach, which emphasizes verification and validation at each development stage, including requirement analysis, system design, module design, implementation, unit and integration testing, and maintenance. The result of this study is an information system that facilitates performance data entry, accelerates report generation, and improves accuracy and transparency in evaluating Non-ASN employee performance. In addition, the system is designed with a responsive web interface that is easy for stakeholders to use.

This research aims to analyze the governance forms implemented by the village government in the breakfast culinary tourism program to empower Micro, Small, and Medium Enterprises (MSMEs) in Punden Rejo Village, Tanjung Morawa District, Deli Serdang Regency. It explores the application of good governance principles in local economic development based on culinary tourism. Using a descriptive qualitative approach, the study collected data through in-depth interviews, observations, and documentation from village officials, MSME actors, and tourists. The study is guided by Sedarmayanti's principles of good governance, particularly participation and accountability, linked to MSME empowerment. The results reveal that the breakfast culinary tourism management has not been optimal. Accountability is weak, as the village government has not registered or mentored MSMEs in the tourism sector to obtain a Business Identification Number (NIB) from the local Cooperative and MSME Office. Additionally, there is a lack of reporting on tax deductions and minimal support for business capital and training, causing many MSMEs to cease operations. From a participatory perspective, the village government has not actively involved community institutions like Pokdarwis, PKK, and Karang Taruna in planning and implementing activities, resulting in weak social support for MSMEs. Overall, the management of breakfast culinary tourism in Punden Rejo Village has not optimally empowered MSMEs due to weak implementation of accountability and participation principles. The success of sustainable tourism depends on cooperation between the village government, MSMEs, and local institutions to build a participatory and accountable tourism management system.

The concept of Environmental, Social, and Governance (ESG) encourages companies to enhance transparency in disclosing their economic, social, and environmental performance through sustainability reporting, which is expected to increase accountability and serve as a positive signal to investors. In Indonesia, particularly in the manufacturing sector that contributes significantly to the economy while also generating environmental impacts, sustainability reporting practices have been expanding, although their effectiveness in building investor trust remains contested. This study aims to analyze the influence of sustainability reporting and profitability on investor trust in manufacturing companies listed on the Indonesia Stock Exchange (IDX), employing a quantitative method based on secondary data from annual and sustainability reports for the period 2020–2023. The sample was determined using purposive sampling, while the analysis was conducted through multiple linear regression with Price to Book Value (PBV) as a proxy for investor trust. The results indicate that, simultaneously, economic performance, environmental performance, social performance, and profitability significantly affect investor trust. However, partially, economic, environmental, and social performance show no significant effect on investor trust. In contrast, profitability exerts a positive and significant influence, making it the primary factor shaping investor trust. These findings suggest that investors in Indonesia still prioritize financial information over sustainability disclosures in making investment decisions.

This study is based on the urgency of understanding assertive speech acts as part of pragmatic studies in speech acts in the movie Sweet 20 by Ody C. Harap. Sweet 20 was chosen because of its richness in dialogue and cross-generational representation, thus allowing in-depth analysis of speech acts. This research aims to identify, classify, and analyze the form and function of assertive speech acts used by the characters in the film. The method used in this research is descriptive qualitative with a pragmatic approach. The data were obtained through listening and note-taking techniques on the characters' speech in the movie. Data analysis refers to Searle and Galassi's speech act theory, which emphasizes assertive speech acts. The results show various forms of assertive speech acts, such as stating, telling, suggesting, boasting, complaining, reporting, expressing positive emotions, self-affirmation, and expressing negative emotions, which are influenced by the social and cultural context in the movie. This research contributes to the development of pragmatics studies in linguistics, can be used as a reference in learning Indonesian, especially speaking skills, and provides further insight into the use of speech acts in audio-visual media.

The Student Evaluation of Lecturers (EDOM) at the Faculty of Engineering, Universitas Dr. Soetomo has historically been conducted via Google Forms and processed manually, resulting in slow response times, repetitive recap procedures, and insufficiently documented reporting validity. This study aims to design, build, and evaluate a web-based EDOM system using the Prototype Model (MODEL PROTOTYPE) to improve data collection efficiency, recap accuracy, and the effectiveness of feedback for teaching quality assurance. The development method comprises requirements elicitation with the Quality Assurance Unit through a review of SPMI documents and brief interviews, architectural and interface design (Laravel, MVC pattern, and MySQL), staged prototyping, and rapid iterations based on stakeholder feedback until functional conformity is achieved. The resulting system provides authentication and role-based authorization (Admin, GPM, Lecturer, Student), odd/even period management, a question bank employing a Likert scale, anonymous questionnaire submission, score recap per lecturer and per category (pedagogical, professional, personal, social), dashboard visualizations, and report export to support governance needs. Functional evaluation was conducted through black-box testing on core scenarios (login, period scheduling, submission, recap, and export) and indicated conformance to specifications. User acceptance evaluation employed the Technology Acceptance Model (TAM) to examine perceived usefulness, perceived ease of use, attitude toward use, and behavioral intention; the results indicate positive acceptance and potential for operational adoption. Practically, the prototype approach accelerates requirement alignment, reduces the risk of mis-specification, and facilitates change control, while the Laravel-based implementation supports maintainability, role-based access security, and further feature development. The study is limited to a single faculty; future work may include SSO integration, audit trails, and longitudinal, cross-semester analytics for more comprehensive monitoring of lecturer performance.

The rapid development of information technology has encouraged government institutions to transform the way they manage data and deliver public services. The Protocol and Leadership Communication Division (Prokopim) of Situbondo Regency plays a strategic role in managing the schedules of regional leaders and documenting each official activity as a form of accountability. Currently, these processes are still managed manually, which causes obstacles in recording, searching, and reporting data. Such limitations reduce efficiency and transparency, indicating the urgency of a structured, accessible, and integrated web-based information system. This research aims to design a web-based system that integrates employee data, leadership agendas, and documentation records into a single platform. The research method combines field observations, interviews with Prokopim staff, and literature studies to analyze user requirements. The system design adopts the Waterfall model, which includes requirement analysis, database design, user interface design, and system modeling using Unified Modeling Language (UML) diagrams such as use case, activity, and sequence diagrams. Database structures are represented through class diagrams, while user interface designs are developed using prototyping. The findings of this study produce a system blueprint that provides a structured framework for digitalizing agenda and documentation processes. The proposed design improves accessibility, accuracy, and efficiency in managing leadership activities. Furthermore, this system can be considered as a practical model for applying digital transformation in government institutions, supporting better accountability and service quality in the public sector.

The elderly is among the most vulnerable groups in society due to progressive biological decline that weakens physical resistance, making them prone to chronic diseases such as hypertension. Hypertension is one of the most common multifactorial disorders in older adults, and its severity may be influenced by anxiety, which stimulates the sympathetic nervous system and increases blood pressure. This study aimed to examine the relationship between anxiety levels and hypertension among the elderly in the working area of Andalas Health Center, Padang City. An analytic study with a cross-sectional design was conducted involving 81 elderly participants diagnosed with hypertension, selected through accidental sampling based on inclusion and exclusion criteria. The Geriatric Anxiety Scale (GAS) was employed as the research instrument, while data analysis used the Chi-square test. Results showed that the majority of respondents experienced mild anxiety (67 respondents, 82.7%) and uncontrolled hypertension (54 respondents, 66.6%). Statistical analysis revealed a p-value of 0.534, indicating no significant association between anxiety levels and hypertension in the elderly population studied. These findings are consistent with several previous studies reporting that the relationship between anxiety and blood pressure in the elderly is often inconsistent, largely due to other risk factors including age, gender, low physical activity, comorbidities, and poor adherence to antihypertensive treatment. The implication of this study highlights the necessity of a holistic approach to hypertension management in the elderly, addressing not only psychological aspects but also lifestyle modification, treatment adherence education, and strengthening public health programs. Therefore, this research is expected to serve as input for health workers at community health centers to improve strategies for preventing and controlling hypertension in elderly populations.

This study provides an in-depth analysis of the benefits of implementing a SAP-based Enterprise Resource Planning (ERP) system for end-users at PT XY, an Indonesian airport management company. A qualitative case study approach was applied through comprehensive in-depth interviews and direct observations of accounting division staff who actively utilize the SAP Financial Accounting (FI), Controlling (CO), and Materials Management (MM) modules as part of their daily operations. The findings demonstrate that SAP implementation significantly enhances work efficiency, data accuracy, and overall operational productivity across multiple business processes. The system facilitates seamless cross-departmental integration, reduces manual errors, accelerates financial reporting, and supports real-time, data-driven decision-making. Furthermore, SAP strengthens internal coordination by providing consistent, centralized, and easily accessible information to all relevant stakeholders. Key challenges identified include limited network access, server congestion during peak hours, and difficulties with remote connections when accessing the system outside the office environment. The company addressed these issues through regular user training, provision of secure Virtual Private Network (VPN) access, expansion of server capacity, and a strategic plan to migrate to cloud-based SAP S/4HANA to improve flexibility, scalability, and long-term system reliability. The findings not only enrich the literature on ERP adoption, with practical guidance for other organizations seeking to plan, implement, and evaluate ERP systems to meet their own business needs, including effective human resource planning and change management strategies.

This research is motivated by the importance of an effective logistics recording and reporting system in supporting operational performance and security within the Mobile Brigade (Brimob) Unit of the North Sumatra Regional Police. Logistics items such as firearms, ammunition, and other operational equipment are classified as State-Owned Goods (BMN), which must be managed orderly, transparently, and accountably in accordance with prevailing legal provisions, such as Law No. 1 of 2004, Government Regulation No. 27 of 2014, and Police Chief Regulation No. 10 of 2011. Problems arise when the logistics system faces technical constraints, lack of personnel training, and weak oversight, which in some cases have led to the loss of strategic items such as firearms.The aim of this study is to analyze the implementation of the logistics recording and reporting system in the Brimob Unit of the North Sumatra Regional Police in accordance with legal provisions, assess its effectiveness in supporting operational duties, and identify existing challenges and improvement efforts. This research uses an empirical juridical method with a qualitative approach, through document studies and interviews with logistics and operational personnel.The research findings indicate that the recording and reporting system has been carried out in an orderly and accountable manner, utilizing both manual and digital systems in parallel. There is a strong commitment among personnel to comply with SOPs, use dual-recording as risk mitigation, and maintain regular reporting in accordance with standards. Nonetheless, challenges remain in the form of limited technological infrastructure, the need for continuous personnel training, and integration with national logistics systems. Strategic efforts have been made through capacity building, gradual digitalization, and strengthening of SOPs and internal audits. Overall, the system is considered effective in supporting the unit's tasks and reflects the principles of administrative law, namely legality, accountability, and orderly administration.

Accelerating the formation of cooperatives at the village and sub-district levels is a priority for the Indonesian government, as emphasized in Presidential Instruction Number 9 of 2025, which focuses on strengthening economic independence and equitable development across regions. In this context, the existence of a Management Information Sistem (MIS) plays a strategic role in increasing the efficiency and transparency of cooperative management, including through the use of the official digital platform, the Merah Putih website (https://merahputih.kop.id). This study was conducted using a literature review approach, including the selection of relevant academic articles and government policy documents, with the aim of examining the role of MIS in accelerating the formation and management of village cooperatives. The results of the study indicate that the implementation of MIS and the use of the Merah Putih website can significantly contribute to the effectiveness of administration, coordination among members, and accountability of cooperative financial reporting. However, there are still obstacles that require attention, particularly related to technological readiness, human resource skills, and access to digital infrastructure in rural areas. The implications of these findings emphasize the need for the development of a MIS that is adaptive to the needs of village cooperatives and sustainable policy support that encourages digitalization in the cooperative sector. Thus, this research not only provides an overview of the potential use of information technology in accelerating the strengthening of village cooperatives, but also offers an important contribution to the implementation of government policies in realizing inclusive and sustainable economic development in Indonesia.