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This study aims to analyze the implementation of Interpretation of Financial Accounting Standards (ISAK) 335 in the financial reporting of LP Ma’arif SMKS NU Pace Nganjuk as a non-profit entity. As an educational institution under a foundation, SMKS NU Pace is required to prepare financial statements that are transparent and accountable in accordance with applicable standards for non-profit entities. The research uses a descriptive qualitative approach with a case study method. Data were collected through interviews, observation, and documentation of existing financial reports. The findings indicate that the school has prepared reports such as BOS and BPOPP fund reports, as well as annual reports submitted to the foundation. However, the implementation of ISAK 335 remains basic and lacks detailed presentation. Key elements such as the classification of restricted and unrestricted net assets and disclosures in the Notes to Financial Statements (CALK) have not been fully understood or applied. The main obstacle is the limited technical understanding of ISAK 335 and the absence of specific accounting training for financial managers. It can be concluded that the implementation of ISAK 335 at LP Ma’arif SMKS NU Pace is still in its early stages and not yet optimal. Improving human resource capacity and establishing more standardized recording systems are essential.

This research aims to analyze the crucial role of the shipping agency—specifically PT. Maritime Network Indonesia Dumai Branch—in preparing the vessel departure and arrival schedule (line-up). Line-up preparation is a strategic process that involves vessel plotting at Pelindo Dumai Port and is vital for supporting the smooth running of port operations and loading/unloading activities. The research methodology includes field research (field research) to observe direct practices at the port and literature review (library research) to reinforce the theoretical and regulatory foundations. The findings confirm that the shipping agency plays an important role in ensuring the efficiency of the port schedule. Nevertheless, in practice, the line-up preparation process faces several significant challenges. These obstacles include the limited authority of local agents in independently determining vessel plotting, restricted coordination meeting schedules, and the continued use of manual and inefficient communication methods. This lack of integrated communication often leads to inaccuracies in the initial line-up preparation, forcing agents to recalculate the previously arranged vessel positions. The conclusion of this study suggests the need for developing an integrated system that facilitates real-time communication and reporting to all relevant agencies. Adopting a digital system will enhance process efficiency, ensure proper documentation, and minimize errors, thereby accelerating the vessel plotting coordination process in the field.

Corporate corruption poses a significant threat to economic stability and public trust. Traditional punitive sanctions, such as substantial fines or dissolution, often fail to achieve restorative justice and can lead to unintended consequences, including harm to innocent employees and stakeholders. This paper explores the imperative of developing alternative sanctions for corporations implicated in corruption cases, with a central focus on establishing a framework grounded in fairness. Through a normative juridical research method employing statutory, comparative, and conceptual approaches, this study analyzes the limitations of the current punitive paradigm. It examines various alternative sanctions, including Deferred Prosecution Agreements (DPAs), Non-Prosecution Agreements (NPAs), corporate monitorship, and mandatory compliance program overhauls. The findings indicate that these alternatives offer a more flexible and effective mechanism for balancing accountability with corporate rehabilitation. They create opportunities to incentivize self-reporting, cooperation, and genuine internal reform. This paper concludes that by integrating principles of proportionality, restorative justice, and forward-looking prevention into the legal framework, a fairer and more effective corporate sanctioning system can be developed. Such a system would not only penalize misconduct but also foster a culture of corporate integrity and contribute more effectively to the broader fight against corruption.

This study examines organizational communication within the General Election Supervisory Body (Bawaslu) of Pasuruan Regency in handling violations during the 2024 Regional Elections (Pilkada). Using a qualitative case study approach, data were obtained through in-depth interviews, observation, and documentation involving Bawaslu members, technical staff, and the Integrated Law Enforcement Center (Gakkumdu). The results show that vertical and horizontal communication flows are generally effective in supporting internal coordination and violation handling, despite challenges such as limited human resources, high workloads, and inter-agency coordination gaps. To address these, Bawaslu strengthens internal meetings, leverages digital media, provides technical training, and enhances external collaboration and public outreach. The study concludes that effective organizational communication significantly improves election monitoring performance and offers insights for communication strategies in other supervisory bodies.To address these issues, Bawaslu has taken several proactive steps. These include strengthening internal meetings to improve coordination and decision-making, leveraging digital media for more efficient communication and reporting, providing technical training to staff to enhance their skills in violation detection and reporting, and fostering stronger collaboration with external agencies such as Gakkumdu for coordinated law enforcement. Additionally, Bawaslu has focused on improving public outreach through social media campaigns to increase awareness of the electoral process and violations. The study concludes that effective organizational communication significantly improves election monitoring performance and offers insights for communication strategies in other supervisory bodies. It recommends that other institutions facing similar challenges in managing complex, multi-agency processes adopt similar strategies to improve both internal and external communication for more efficient operations and outcomes.  

Aceh is currently experiencing a public health crisis, with outbreaks of infectious diseases, including three cases of VDPV2 polio and a significant rise in diphtheria cases in 2023. Immunization plays a vital role in preventing and controlling diseases like polio and diphtheria. However, over the past five years, immunization coverage in Aceh has steadily declined, positioning it as the lowest in Indonesia. This study aims to explore how two local news outlets, Ajnn.net and Serambinews.com, frame news coverage regarding the low immunization rates in Aceh. Using a qualitative approach, the study applies Robert N. Entman’s framing analysis, which focuses on issue selection and salience. The findings reveal a notable difference in how the two media outlets frame the issue of low immunization coverage. Ajnn.net frames the issue by highlighting the root causes of the declining immunization rates, such as socio-economic factors and inadequate healthcare services. In contrast, Serambinews.com emphasizes the consequences of insufficient immunization, focusing on the potential health risks, outbreaks, and increased mortality rates among children. Despite their differing approaches, both outlets rely primarily on government sources for their reporting. This reliance makes their coverage less balanced and objective, as the perspectives of other stakeholders, such as local health experts, parents, and community organizations, are largely excluded. The analysis suggests that while Ajnn.net sheds light on the underlying causes of low immunization rates, Serambinews.com underscores the dire consequences. Both outlets, however, could enhance their reporting by incorporating a wider range of sources to offer a more comprehensive and investigative view of the issue.

This study aims to examine the implications of Minister of Finance Regulation (PMK) Number 37 of 2025 on the national fiscal balance and the resilience of micro, small, and medium enterprises (MSMEs) in the context of the rapid development of e-commerce in Indonesia. This PMK introduces a collect at the source mechanism, which is the appointment of certain marketplaces as collectors of Income Tax (PPh) Article 22 on online merchant transactions. This policy is seen as one of the strategic steps to expand the digital tax base, improve fiscal efficiency, and support the principle of compliance by design. The research uses a descriptive qualitative approach through documentation studies of official government documents, academic literature, and relevant publications. The results of the study show that the implementation of PMK 37/2025 has the potential to have a positive impact on state revenue through digital taxation optimization. In addition, this policy can strengthen the fiscal balance by minimizing the potential for tax avoidance in the growing digital economy sector. However, on the other hand, the policy also poses a number of challenges for MSMEs, especially related to administrative readiness, limited fiscal literacy, and adaptability to the tax digitalization system. For most MSMEs, additional tax liabilities can be a burden that affects cash flow, competitiveness, and business sustainability, especially for MSMEs that are still in the growth stage and have limited resources. The policy implications identified include the importance of improving fiscal education and literacy programs, the development of user-friendly digital reporting systems, and active collaboration between fiscal authorities, marketplaces, and MSME actors. Thus, the success of the implementation of PMK 37/2025 is not only determined by regulations, but also by the extent to which the policy is able to be implemented in an inclusive, adaptive, and sustainable manner in supporting national economic development.

In addition to the key findings, the study also emphasizes the importance of fostering a deeper understanding of the role of audit committees within the broader context of financial governance. Despite the recognition of the audit committee’s importance in improving the quality of financial reporting, the findings indicate that there is a significant gap in the implementation of best practices across private commercial banks in Iraq. This gap is attributed to the lack of full compliance with regulatory requirements regarding the composition of audit committees, particularly in terms of ensuring independence and financial expertise. The study further reveals that while the audit committee's independence and expertise play a crucial role in enhancing the quality and relevance of financial information, many banks still struggle to implement effective oversight mechanisms. This situation is exacerbated by the complex regulatory environment in Iraq, where overlapping supervisory authorities and weak enforcement of governance mechanisms hinder the effectiveness of financial reporting processes. The lack of coordination between audit committees and internal audit units, as well as the limited ability to assess financial performance, further undermines the oversight function of audit committees. To address these challenges, the study suggests several recommendations, including enhancing the legal framework to enforce stricter compliance with the formation of qualified and independent audit committees. Additionally, increasing awareness and training among stakeholders about the importance of audit committees and their roles in ensuring transparent and reliable financial disclosures is crucial. Strengthening the oversight function and improving coordination between audit committees and internal audit units will also help in mitigating the existing weaknesses in the financial reporting process. These steps are essential for improving the reliability of financial information, thereby fostering investor confidence and contributing to the overall stability of the banking sector in Iraq.

This study aims to determine the implementation of the Smart Society 5.0-based digital literacy program in Ciamis Regency, implemented by the Communication and Informatics Office (Diskominfo). This program is part of the local government's digital transformation to create a smart, inclusive, and adaptive society to the development of information technology. This study uses a qualitative approach with descriptive methods, and data is obtained through in-depth interviews, field observations, and documentation. The analysis is conducted using Charles O. Jones's theory of public policy implementation, which includes three main components: organization, interpretation, and implementation. The results show that organizationally, Diskominfo has a supportive structure and relatively competent human resources, although there are still limitations in the mastery of digital technology among employees. From an interpretation perspective, the digital literacy strategy is implemented through public education, hoax prevention, digital content provision, and social media utilization. Meanwhile, in terms of implementation, supervision is carried out through monitoring, regular reporting, the use of digital applications, and evaluation forums. Some obstacles faced include budget limitations, the digital divide between regions, uneven technological infrastructure, and the lack of specific evaluation indicators. Nevertheless, improvement efforts continue through human resource training, optimization of digital facilities and infrastructure, and cross-sector synergy. This study concludes that the implementation of the Smart Society 5.0-based digital literacy program in Ciamis Regency has been quite successful, but still requires strengthening human resources, evaluation policies, and equitable digital access in rural areas.

In the current digital era, managing sales transactions manually is inefficient and prone to recording errors. This research aims to develop a web-based Point of Sale (POS) application for the Phi Phi Thai business using the Extreme Programming (XP) software development methodology. XP was chosen for its support of rapid iteration, adaptability to changing user requirements, and strong collaboration between developers and stakeholders. The developed application includes key features such as user registration and login, product ordering, menu and customer management, expense tracking, and financial and sales reporting. Testing was conducted using the Black Box Testing method to ensure that all functionalities performed according to specifications. The implementation results indicate that the application improves operational efficiency, reduces transaction errors, and provides real-time information for business owners to support better decision-making. Furthermore, the application of Extreme Programming (XP) methodology in the development process allows time for regular evaluation and refinement of the application based on feedback from end users. Each iteration produces a version of the software that can be immediately tested and used, minimizing the risk of system failure during final implementation. This approach also encourages lightweight yet relevant documentation and open communication between the technical team and business owners. Thus, the developed Point of Sale application not only meets current functional requirements but also has a high degree of flexibility for further development as Phi Phi Thai's business grows in the future.

Micro, Small, and Medium Enterprises (MSMEs) are pivotal to the economic development of a country, contributing significantly to job creation, poverty alleviation, and the overall growth of the economy. In Indonesia, including Kupang City, MSMEs are considered a key pillar of the national economy. Despite their economic importance, MSMEs face challenges in fulfilling their tax obligations, with many failing to report taxes in accordance with the law. This non-compliance not only affects tax revenue collection but also hinders the effectiveness of the tax system. This study aimed to identify the factors influencing MSME tax reporting obligations in Kupang City by analyzing the roles of knowledge, understanding, awareness, and tax sanctions. Using a quantitative survey method, the research gathered data from MSMEs registered at the Kupang Tax Office (KPP Pratama). The findings revealed that knowledge, awareness, and tax sanctions have a significant impact on MSMEs' compliance with tax reporting obligations. In particular, knowledge and awareness were found to increase MSMEs' understanding of their responsibilities, motivating them to fulfill their tax obligations. On the other hand, tax understanding, despite being important, did not have a significant direct effect on compliance, which may indicate that practical experience and exposure to tax-related practices play a more crucial role. Moreover, when analyzed simultaneously, all four variables—knowledge, understanding, awareness, and tax sanctions—had a significant impact on MSMEs' tax reporting obligations. These results highlight the importance of targeted interventions, such as comprehensive tax education and regular outreach programs. By offering training sessions, mentoring, and practical workshops, tax authorities can better engage with MSMEs and improve their tax compliance rates.

This study aims to evaluate the financial condition of four private banks, namely Bank Mega, Bank JTrust, Bank Danamon, and Bank Panin listed on the Indonesia Stock Exchange during the period 2015 to 2024. The analysis uses the Risk-Based Bank Rating (RBBR) approach with a quantitative method, where the data source is derived from published annual financial statements. The sampling technique was carried out by purposive sampling with the criteria of financial statements available for the last 10 years and the fluctuations in profits in the last three years. The bank's health assessment is carried out through four main aspects. First, the risk profile is measured using non-performing loan (NPL) ratios and liquidity levels through the Loan to Deposit Ratio (LDR). Second, Good Corporate Governance (GCG) is evaluated based on regulatory compliance and transparency reporting. Third, profitability which includes the return on asset ratio (ROA) and net interest margin (Net Interest Margin / NIM). Fourth, the capital aspect is analyzed through the Capital Adequacy Ratio (CAR). The results of the study show that in general, the four banks are in a healthy condition, especially in terms of capital and governance, which reflects the bank's ability to meet the minimum capital requirements and maintain management practices in accordance with banking industry standards. However, significant differences were found in the risk and profitability aspects. Banks that have less than optimal risk management tend to experience an increase in NPLs, while banks that are more efficient in managing operational costs are able to maintain ROA and NIM at a more stable level. In addition, external factors such as global economic conditions, monetary policy, interest rates, and interbank competition also affect financial performance.

This study evaluates the effectiveness of the SAP accounting information system in supporting the implementation of the Independent Learning–Independent Campus (MBKM) Internship Program at PT Japfa Comfeed Indonesia Tbk, Gedangan Unit. SAP, as an integrated Enterprise Resource Planning (ERP) system, was adopted to replace the previous desktop-based system, which had significant limitations, such as restricted local access, dependence on additional licenses, and lower integration capabilities across departments. The main objective of this research is to determine how SAP contributes to improving organizational efficiency while simultaneously providing practical learning opportunities for students participating in the MBKM internship program. A descriptive qualitative approach was employed, with data collected through direct observation of company operations, semi-structured interviews with student interns and field supervisors, and analysis of company documentation. The findings indicate that the use of SAP has enhanced efficiency, accuracy, and speed in recording and reporting financial transactions. Through their internship, students engaged directly in business processes, particularly in handling purchase requisitions, reimbursement procedures, and asset management activities. This exposure enabled students to develop a deeper understanding of integrated financial systems and the workflow of a large-scale agribusiness corporation. Although several technical challenges were encountered, particularly in the form of temporary network disruptions, such issues did not substantially hinder the system’s overall performance. The availability of prompt technical support from the company’s IT team minimized potential negative impacts and ensured system continuity. Beyond improving corporate financial governance, SAP also offered valuable experiential learning for interns, bridging theoretical knowledge acquired in academic settings with real-world industrial applications. Overall, the study concludes that SAP functions not only as a strategic enterprise tool for the company but also as an effective educational medium that supports the success of the MBKM internship program.

This research aims to design and implement a website-based E-Presence information system with geolocation integration in the Technical Implementation Unit (UPT) of the Situbondo Job Training Center (BLK). This system was developed as a solution to problems that arise in the manual attendance mechanism, which is prone to recording errors, data manipulation, and delays in recapitulation of the attendance of trainees. By applying the Waterfall approach as a software development methodology, this research goes through several important stages, namely needs analysis, system architecture design, coding, quality testing, and maintenance. Key features developed in the E-Presence system include attendance validation based on GPS location to ensure the authenticity of the user's position, real-time attendance data recording that is stored directly to the database, and automated reporting that simplifies the administration and attendance evaluation process of trainees. The use of this technology is expected to increase the effectiveness, efficiency, accountability, and transparency in the management of attendance data, while supporting the implementation of modern information systems in regional job training institutions. The results of the implementation show that the E-Attendance system is able to provide several significant benefits, including increasing the accuracy of attendance data, reducing the potential for fraud, accelerating the recapitulation process, and supporting decision-making in training activities. In addition, this system also provides added value in the form of increased trust in attendance administration management because the transparency of the data produced can be monitored directly. Thus, the design of a website-based E-Presence information system with geolocation integration at BLK Situbondo has proven to be effective in overcoming the problem of manual attendance, while contributing to improving service quality, technological innovation, job training governance, and strengthening digital transformation in the education and training sector.

The effectiveness of reporting within the reporting information system at Community Health Centers (Puskesmas) is crucial for supporting data‑driven decision‑making, health‑program planning, and performance monitoring. Accurate and timely reporting enables healthcare administrators to analyze trends, allocate resources efficiently, and improve patient outcomes through evidence‑based interventions. This article analyzes the factors influencing reporting effectiveness at Puskesmas in Serang Regency, including technological, human‑resource, and organizational factors. The study employs a literature‑review and case‑analysis approach, highlighting challenges and offering recommendations to improve reporting effectiveness. The results indicate that limitations in infrastructure, staff competency, digital literacy, as well as management support and policy, are key factors that must be addressed to optimize the reporting system in Serang Regency’s Puskesmas. Technological barriers—such as inadequate hardware, software, and internet connectivity—often hinder the seamless collection and transmission of health data. Human‑resource challenges, including insufficient training and low digital literacy among staff, can lead to data‑entry errors and delays. Organizational factors—such as clear policies, standard operating procedures, and a supportive management culture—are also essential for sustaining high‑quality reporting practices. Furthermore, the integration of health informatics and continuous quality‑improvement initiatives can enhance the reliability and usability of reported data, ultimately supporting better health outcomes at the community level. The study concludes that a holistic approach—encompassing technological upgrades, ongoing staff development, and strong organizational leadership—is necessary to ensure the effectiveness and sustainability of reporting systems in primary‑healthcare settings.

The purpose of this research is to understand and examine the level of understanding and problems faced by teachers towards the implementation of the independent curriculum in physical education learning. The population of this study is all PJOK subject teachers in Pasuruan Regency and use cluster random sampling. The instruments in this research used questionnaires, interviews and documentation. Data analysis techniques use quantitative and qualitative descriptive techniques. Quantitative analysis is obtained from the results of teachers filling out questionnaires and analyzed using percentage formulas. While qualitative analysis using data reduction, data presentation, and making conclusions. The results of filling out a questionnaire on the level of teacher understanding of the implementation of the independent curriculum in physical education learning in elementary schools in Pasuruan Regency were obtained 75,53% with the category of understanding most. At the planning stage, 76,40% were obtained, the learning implementation stage was 74,74%, the learning assessment was 74,99%, the processing and reporting stage of assessment results was 75,64%, and the reflection and follow-up stage was 75,26%. Furthermore, the problem that becomes difficult is when carrying out learning which leads to strengthening the Pancasila Student Profile. So it can be concluded that the level of teacher understanding of the implementation of the independent curriculum in PJOK learning in junior high schools in Pasuruan Regency results in understanding most of it. And the most difficult problem lies in Pancasila Student Profile.  

This study aims to analyze the extent to which Statement of Financial Accounting Standards (PSAK) 109 on Zakat Accounting has been implemented in the financial reporting of Amil Zakat Institutions. PSAK 109 is designed as a guideline to ensure that the management of zakat, infaq, and alms funds is carried out in an accountable, transparent, and Sharia-compliant manner. The research employs a qualitative descriptive approach, using in-depth interviews, observation, and documentation as data collection techniques, allowing for a comprehensive exploration of zakat accounting practices applied by the institution. The findings indicate that the Amil Zakat Institution has implemented most aspects of PSAK 109, particularly in the recognition, measurement, and presentation of zakat funds, which are clearly separated from non-zakat funds. This practice demonstrates a positive effort by the institution to maintain accountability and transparency in managing public funds. However, the study also reveals weaknesses in the disclosure aspect, especially in the Notes to Financial Statements (CALK), where the information provided remains limited and has not fully met the requirements of PSAK 109. Such limitations reduce the overall quality and transparency of financial reporting. The main challenges in implementing PSAK 109 include the limited number of human resources with sufficient technical knowledge of zakat accounting, the inadequacy of the existing accounting information system, and the lack of intensive technical training. These issues hinder the optimal application of PSAK 109 and may lead to inconsistent interpretations in practice. Therefore, strategic improvements are required through internal capacity building, the development of integrated accounting information systems, and continuous assistance from relevant authorities. These efforts are expected to enhance the quality of zakat financial reporting, making it more transparent, accountable, and Sharia-compliant, while also strengthening public trust in Amil Zakat Institutions as trustworthy managers of public funds.

Human trafficking is a highly complex form of transnational crime involving transnational criminal networks. This crime generally originates from developing countries with unstable socio-economic conditions, where women and children are often the primary victims. They are forced or tricked into working in exploitative sectors, particularly sexual exploitation, labor exploitation, and other forms of oppression that benefit agents, distributors, and organized crime syndicates. In Indonesia, regulations regarding this crime are stipulated in Law Number 21 of 2007 concerning the Eradication of the Crime of Human Trafficking. This study aims to determine the form of legal protection provided to victims of human trafficking in the jurisdiction of the Surabaya Police, as well as to understand the various obstacles faced by police officers and the efforts made to overcome them. The research method used is empirical juridical, namely examining the law in practice through primary data obtained from interviews, observations, and official documents, then combined with secondary data in the form of legal literature, laws and regulations, and tertiary legal materials to support the analysis. This study found that the Surabaya City Police have implemented legal protection measures for victims of human trafficking in accordance with applicable regulations, from handling reports and conducting investigations and inquiries, to coordinating with relevant agencies such as social services, women's and children's protection agencies, and non-governmental organizations. However, several obstacles remain, including limited police resources, low victim awareness of reporting cases, and threats from perpetrators that discourage victims from cooperating. Despite this, maximum efforts continue to be made through improved inter-agency coordination, legal and psychological assistance for victims, and firm law enforcement against perpetrators. Therefore, it can be concluded that legal protection for victims of human trafficking at the Surabaya City Police has been quite effective, although institutional strengthening and increased public legal awareness are still needed.

Vocational education in Indonesia faces a serious challenge in the form of a gap between the competencies of Vocational High School (SMK) graduates and the evolving needs of the workforce. Timika City, despite having the largest number of vocational high schools (SMK) in Papua, has not yet fully demonstrated optimal educational management quality, particularly in the aspect of school administration. This condition has resulted in low effectiveness in data recording, documentation of industrial work practices, and reporting and evaluation of partnerships with the business and industrial world (DUDI). This study aims to explore and analyze administrative management strategies that can improve educational quality while strengthening the work readiness of vocational high school students in Timika City. The research method used is a descriptive qualitative approach with content analysis of secondary data, including government policy reports, educational statistics, and the latest scientific literature. The results show that weaknesses in the administrative system are one of the factors inhibiting the achievement of competitive vocational education quality. The implementation of management strategies based on Total Quality Management (TQM) principles, particularly through the Plan–Do–Check–Act (PDCA) cycle, data-driven decision-making, and the involvement of all school elements, has proven effective in increasing the efficiency and accountability of administrative services. The discussion also emphasized the importance of transformational leadership from school principals, developing the competencies of administrative staff, utilizing information technology in administrative systems, and strengthening strategic partnerships with the industrial and industrial sectors (DUDI). Therefore, it can be concluded that school administrative management is not merely a technical function, but rather a strategic component in building a vocational education ecosystem that is adaptive, relevant, and oriented to the needs of the workplace. This research recommends that school policymakers and local governments strengthen administrative governance systems to support educational quality and improve the job readiness of vocational high school graduates.

Bullying is a persistent social issue frequently found in school settings and remains a concern in many countries. This study was initiated based on observations at SMPN 17 Pekanbaru, where numerous students were found to have experienced bullying. The purpose of this community service program was to introduce and promote a digital reporting platform for junior high school students, designed to be safe, interactive, and evidence-based, thereby enabling victims or witnesses to report incidents more easily. The methods applied included socialization, practical demonstration, and evaluation, involving 40 students as participants in the program. The intervention introduced the “BeSafe” website, which aims to provide a secure and user-friendly channel for reporting bullying anonymously and independently. The findings indicate that the website achieved a usability score of 82.2%, categorizing it as highly feasible and appropriate for use among adolescents. Furthermore, BeSafe was able to offer comfort, security, and accessibility for students in addressing bullying cases. An evaluation carried out one month after the program revealed that 20 bullying complaints had been successfully submitted through the platform, showing its effectiveness in encouraging students to speak up and utilize digital solutions without fear of exposure. In conclusion, the BeSafe platform is proven to be suitable as a medium for reporting bullying cases and holds significant potential to support preventive measures in schools. Beyond serving as a reporting tool, it can also act as an educational and protective medium that fosters a safer, more inclusive, and supportive school environment, ultimately contributing to the broader efforts of reducing bullying and enhancing students’ psychological well-being.

This study addresses the issue of inadequate financial reporting by Regional Government Organizations (Organisasi Perangkat Daerah/OPD) in Nganjuk, where financial statements are expected to meet user needs in fulfilling transparency and accountability requirements. The research investigates the influence of four key factors—accounting standards, information systems, internal controls, and the competence of human resources—on the quality of financial statements. Furthermore, it examines the moderating role of organizational commitment in strengthening or weakening the relationships between these factors and financial reporting quality. The study adopts a quantitative research design, with data collected through structured questionnaires distributed to 53 OPD offices, involving 212 randomly selected respondents. Data were analyzed using classical assumption tests to ensure validity and reliability, followed by Moderated Regression Analysis (MRA) employing SPSS software. The findings reveal that information systems, internal controls, and competent human resources have a significant positive effect on the quality of financial reports. In contrast, accounting standards show no significant direct impact. Moreover, organizational commitment plays a moderating role in enhancing the positive effects of information systems, internal controls, and human resource competence on report quality. However, it does not moderate the relationship between accounting standards and financial reporting quality. These results highlight the importance of both technical and human resource aspects in improving financial statement quality within OPDs. While adequate systems and controls are crucial, the study underscores that the presence of strong organizational commitment is a determining factor in maximizing their effectiveness. The research suggests that efforts to improve financial reporting should not only focus on compliance with standards but also on strengthening commitment, training, and the integration of information systems and internal control mechanisms