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This study examines the strategic role of Integrated Reporting (IR) in shaping investor perceptions in emerging markets, where transparency is essential for investment decision-making amid complex and volatile conditions. Using the Systematic Literature Review (SLR) method with the PRISMA framework, this study ensured objective source selection and rigorous article screening. A total of 119 articles were identified from Scopus and Google Scholar using the keywords “Integrated Reporting,” “Investor Perception,” and “Emerging Markets.” After applying inclusion criteria, 29 relevant articles were selected for analysis. The findings indicate that IR plays a significant role in building positive investor perceptions by reducing information asymmetry, enhancing reporting transparency, and improving the disclosure quality of non-financial information. Investors in emerging markets generally respond positively to IR implementation, particularly when supported by strong corporate governance and clear regulatory frameworks. However, the relationship between IR and investor perception varies across contexts due to differences in institutional environments, regulatory systems, and capital market maturity. This study contributes by mapping IR dynamics in emerging markets and identifying conceptual gaps and implementation challenges for future research and policymaking.

This research aims to develop an information system for the Imam Malik Koppe Mosque in Darma Village, Polewali District, Polewali Mandar Regency, utilizing the eMasjid platform as a solution for digitally managing mosque activities. The problem faced was the suboptimal recording of activity data, financial data, and service information for the congregation. The system development method used the Waterfall model, which consists of needs analysis, system design, implementation, testing, and maintenance. The result of this research is a mosque information system capable of presenting information on activities, financial data, reports, and communication between administrators more efficiently, transparently, and accountably. This system is expected to be an effective and user-friendly means of digitizing mosque management.

This community service activity aims to improve the competency of Regional Apparatus Work Unit (SKPD) personnel in preparing monthly, quarterly, and semi-annual financial statements in accordance with Government Accounting Standards (SAP). This activity uses a participatory approach through Focus Group Discussions (FGD) involving 95 participants consisting of Financial Administration Officers and expenditure treasurers from various SKPDs in the Semarang City Government. The evaluation indicators included participant participation, improvement of understanding, identification of reporting problems, and formulation of follow-up actions. The finding, based on the results of the post-test, an average of 80% of participants showed improvement, particularly in account classification, transaction recording, and periodic report preparation. The FGD identified four major issues: limited mastery of financial information systems, data input errors, insufficient competent human resources, and weak inter-unit coordination causing delays in report submission. As post-FGD outcomes, participants agreed on the need for continuous technical training, standardized operating procedures, optimization of information system integration, and the establishment of a reporting coordination forum. These results provide evidence that FGD was effective not only in evaluating participants’ competencies but also in generating practical solutions to enhance transparent and accountable regional financial governance.

This research is driven by Law Number 1 of 2023 concerning Financial Relations between the Central Government and Regional Governments (HKPD), which reclassifies several taxes, including entertainment tax, into the Category of Goods and Services Tax (PBJT). This policy is further regulated by Surabaya City Regional Regulation Number 7 of 2023. This study aims to analyze the contribution of entertainment tax within the PBJT framework toward Surabaya's Local Generated Revenue (PAD) from 2021 to 2023. Using a descriptive quantitative approach, data were collected from the Surabaya City Budget Realization Report (LRA) and other official documents, then processed using RStudio. The results indicate that while entertainment tax realization increases annually, its contribution to Surabaya's PAD remains significantly low, averaging below 2%. This suggests that entertainment tax is not yet a primary source of revenue for the city. Based on these findings, the Surabaya City Government is expected to tighten supervision over entertainment transactions through digital systems to minimize fraud risks and conduct comprehensive data updates on new entertainment venues to maximize tax collection.

Technological advancements and the rapid growth of globalization have fundamentally changed the way organizations conduct business activities, creating increasingly complex challenges and opportunities in both local and international markets. Organizations are now required to adapt quickly to changing consumer preferences, technological innovation, market competition, and economic uncertainty. In this environment, economics, management, and accounting have become three essential disciplines that play a crucial role in determining organizational effectiveness and long-term sustainability. Economics helps organizations understand market behavior, pricing strategies, supply and demand conditions, and macroeconomic factors that influence business performance. Management focuses on planning, organizing, leading, and controlling resources to ensure operational efficiency and goal achievement. Accounting provides reliable financial information through systematic recording, reporting, and analysis of transactions, enabling organizations to evaluate performance and maintain accountability. This study aims to analyze the relationship between these three disciplines in supporting organizational decision-making processes and improving overall performance. The research employs a literature review method by examining various recent academic books and journal articles. The findings reveal that the integration of economics, management, and accounting strengthens strategic planning, improves resource allocation, enhances financial transparency, and supports sustainable organizational growth in a highly competitive global environment.

The implementation of regional autonomy and fiscal decentralization aims to enhance local governments' financial independence. However, fiscal imbalances between the central and regional governments led to the enactment of Law Number 1 of 2022 (UU HKPD), designed to strengthen regional fiscal capacity. This law introduces a piggyback tax system through a surcharge on the Motor Vehicle Tax. This study analyzes the dynamics of the piggyback tax system in Semarang City, focusing on the implications for taxpayer resistance and regional financial capacity. Using a descriptive qualitative approach, the study reviewed secondary data from regulatory documents, financial reports, and academic literature. The findings show that the shift towards centralistic fiscal policies and the increase in tax burdens have sparked significant taxpayer resistance. This resistance occurs both passively, due to poor regulatory literacy, and actively, through delays in tax payments. The resistance damages the psychological contract between the state and citizens, undermining local financial stability. It risks reducing local revenue, increasing tax collection costs, and limiting fiscal space for infrastructure development. The study suggests that Semarang’s government needs to adopt an adaptive governance framework with transparent tax allocation, digitalization of services, and persuasive policies to restore public trust and encourage compliance.

This study aims to describe the level of service optimization in Financial Institution Pension Funds (DPLK) through the management of periodic pension benefit payments, additional benefits, and voluntary contributions using a descriptive-analytical approach. The data were derived from reports of 24 DPLK administrators collected in April 2026. The findings indicate that service optimization is largely determined by the effectiveness of managing periodic pension payments, other pension benefits, and contributions beyond the core program. This issue becomes crucial when viewed from DPLK performance trends over the past five years (2021–2025), where collected funds—comprising contributions and investment returns—were consistently lower than pension benefit payments, with an average ratio of 63%. This imbalance highlights sustainability concerns. The study identifies significant untapped potential, including Rp5.79 trillion annually (36% of total pension benefits) in periodic payments not yet optimized, Rp2.4 trillion for other benefit programs over 10 years, Rp1 trillion for religious-related funds, and Rp1.2 trillion in voluntary contributions from existing participants. To address these gaps, DPLK institutions need to strengthen regular and personalized communication beyond transactional interactions, ensuring participants are more engaged. Integrated services that emphasize transparent benefits, ease of contribution, continuous financial education, and digital accessibility are essential. Ultimately, optimizing DPLK services requires not only system and product improvements but also attention to participant behavior and service quality to enhance retirement well-being.

This study aims to analyze the effect of e-government implementation, Transparency and Maturity of Internal Control System (SPI) on the Quality of Buleleng Regency Government Financial Reports. The research method uses a quantitative approach with a survey method through the distribution of questionnaires to 74 respondents consisting of heads of financial sub-sections and financial report preparation staff at 37 Regional Work Units (SKPD) in Buleleng Regency. The sampling technique uses purposive sampling. Data are analyzed using multiple regression with the help of SPSS 26. The results of the study indicate that the e-government variable does not have a significant effect on the quality of Buleleng Regency government financial reports. Meanwhile, the Transparency and Maturity of Internal Control System (SPI) variables have a positive and significant effect on the quality of Buleleng Regency government financial reports. This finding indicates that the higher the level of implementation of transparency and maturity of the internal control system (SPI), the better the quality of local government financial reports. However, the implementation of e-government has not yet made a significant contribution, possibly due to the suboptimal implementation of the reporting system, which focuses solely on service and administration, and the limited use of technology by human resources. Therefore, the Buleleng Regency government is expected to improve the effectiveness of its e-government implementation and continue to strengthen the transparency and maturity of its internal control system (SPI) to improve the quality of its financial reports. Keywords: E-Government, Transparency, Internal Control System Maturity, financial report quality

The transformation of revolving funds from the former PNPM Mandiri program into BUM Desa Bersama entities requires accountable financial management aligned with applicable accounting standards. However, inconsistencies between regulations and accounting practices remain. This study analyzes the recognition and measurement of revolving fund assets at BUM Desa Bersama Ajimas Lestari LKD in Ajibarang and assesses their compliance with Ministerial Regulation of Village PDTT No. 136 of 2022 and SAK ETAP. Using a qualitative case study approach, data are collected through interviews, observation, and documentation involving five internal informants. The results show that asset recognition follows regulations, where revolving funds are recorded as receivables upon loan distribution to Women’s Savings and Loan (SPP) groups at nominal value. However, discrepancies persist in asset measurement and presentation, particularly in receivable classification and the placement of allowance for doubtful accounts under equity. These issues stem from limited human resource capacity, lack of a standardized accounting information system, and weak supervision. Strengthening accounting competence and implementing standardized financial reporting systems are essential to improve accountability and transparency in managing community revolving funds.

The management of integrated network services, including WiFi, CCTV, and Cable TV, requires high data accuracy to ensure customer satisfaction and revenue stability. PT. Sumber Aiti faced operational challenges due to manual administrative systems, causing data redundancy, delays in handling service disruptions, and financial discrepancies in the billing cycle. This study aims to design and develop a Web-Based Integrated Network Service Management Information System using the Waterfall development method. The Waterfall method was selected for its structured, sequential phases, requirements analysis, design, implementation, testing, and maintenance, which align with PT's stable, procedural business processes. Sumber Aiti. The system integrates customer registration, service monitoring, and automated billing management (e-billing). Functional testing using Black Box Testing on 11 test scenarios showed that 10 of 11 features (90.9%) functioned correctly, including authentication, service registration, payment processing, and administrative reporting. Comparative analysis of business processes indicates that the system reduces manual recording steps from 7 to 3 stages (57% reduction) and eliminates data redundancy across WiFi, CCTV, and Cable TV service records. The implementation of this system provides a strategic solution for improving operational efficiency and administrative accountability at PT. Sumber Aiti.

The rapid development of information technology requires adaptation across various business sectors, including small and medium enterprises (SMEs). BUMDes Poto Bo’o, located in Wolotopo Village, Ndona Timur District, still manages sales data manually using ledger books. This practice leads to several issues, such as data inaccuracies, lack of automatic inventory updates, and delays in report generation.This study aims to design and implement a basic necessities (sembako) sales information system for the BUMDes. The system development method used is the waterfall model, which consists of requirement analysis, system design, implementation, testing, and maintenance stages. The system is developed using PHP programming language and MySQL database.The main features of the system include product management, customer management, transaction processing, tracking of incoming and outgoing goods, and real-time sales reporting. The results show that the developed information system improves transaction recording accuracy, enhances inventory data accuracy, and accelerates the sales reporting process.Therefore, the system is expected to improve the operational efficiency of BUMDes Poto Bo’o, support financial management transparency, and increase public trust in the performance of the village-owned enterprise.

This study aims to critically analyze the determination of the Tax Base (Dasar Pengenaan Pajak/DPP) in the withholding tax mechanism under Article 23 of the Indonesian Income Tax Law for freight forwarding services at PT MPX Indonesia. The research focuses on evaluating the implementation of the “All-In” billing model, where all operational costs are consolidated into a single gross invoice amount and treated as the taxable base. This approach raises concerns regarding its compliance with applicable tax regulations, particularly in distinguishing between service fees and reimbursable expenses. The study employs a qualitative descriptive method using a case study approach. Data are collected through documentation analysis of transaction records, including invoices and Unified Income Tax withholding receipts. The findings are expected to provide insights into the appropriateness of the applied tax base determination method and its implications for tax compliance and efficiency within the company’s operational practices and financial reporting system.

Perkembangan teknologi informasi telah mendorong transformasi digital pada berbagai sektor usaha, termasuk usaha mikro dan menengah. Pengelolaan persediaan barang yang tidak didukung sistem informasi yang baik berpotensi menimbulkan kesalahan pencatatan, keterlambatan pelaporan, serta ketidaksesuaian data yang berdampak pada pengambilan keputusan manajerial. Toserba Indah Kendal sebagai usaha dagang masih menerapkan pencatatan persediaan dan laporan keuangan secara manual menggunakan buku tulis, sehingga sering terjadi selisih antara data pembelian dan penjualan. Penelitian ini bertujuan merancang dan mengimplementasikan sistem informasi akuntansi persediaan barang dagang berbasis web guna meningkatkan efektivitas dan akurasi pengelolaan persediaan. Metode penelitian yang digunakan adalah Research and Development (R&D) dengan model pengembangan sistem Waterfall yang meliputi analisis kebutuhan, perancangan sistem, implementasi, dan pengujian. Sistem dibangun menggunakan bahasa pemrograman PHP dan basis data MySQL. Hasil penelitian menunjukkan bahwa sistem mampu mengintegrasikan data barang, pembelian, penjualan, serta laporan persediaan secara otomatis dan real-time. Implementasi sistem ini terbukti meningkatkan kecepatan pengolahan data, meminimalkan kesalahan pencatatan, serta menghasilkan laporan persediaan yang lebih akurat dan terstruktur. Dengan demikian, sistem informasi akuntansi persediaan berbasis web dapat menjadi solusi efektif bagi Toserba Indah Kendal dalam mendukung pengambilan keputusan manajerial.

  The implementation of the Regional Government Information System (RGIS) represents a strategic initiative by the government to achieve transparency and accountability in regional financial management. However, the effectiveness of this system is highly contingent upon the quality of initial data input. This study aimed to analyze the phenomenon of expenditure code input errors at the Regional Financial and Asset Management Agency (BPKAD) of Sikka Regency and their subsequent impact on the accuracy of the Budget Realization Report (LRA). Employing a descriptive qualitative methodology, this research utilized data collection techniques including participatory observation, in-depth interviews, and document verification, conducted during an internship in the Accounting Division of BPKAD Sikka Regency. The findings reveal that misclassification between capital expenditures (CAPEX) and goods and services expenditures (OPEX) occurs frequently. This is primarily attributed to the complexity of account nomenclature and the rigid, "centrally locked" nature of the SIPD system. Consequently, these input errors lead to a distortion of information within the LRA and an overstatement of fixed assets on the Balance Sheet. This study concludes that a stringent document verification mechanism within the Accounting Division plays a pivotal role as an internal control to ensure the integrity and reliability of regional financial reports prior to their publication.

As a priority program that utilizes a large portion of the state budget in its implementation, the Free Nutritious Meals (MBG) program that requires transparent and accountable financial management. This study examines transparency and state financial oversight in the implementation of the Free Nutritious Meals Program. It employs a qualitative approach based on a literature review of various policy sources, government reports, and relevant news coverage. The results of the analysis indicate that the government has made efforts to strengthen governance through the development of digital reporting mechanisms and by enhancing the capacity of program implementers via e-learning systems and financial reporting applications for a partners of the Nutrition Service Units (SPPG). Strengthening and greater transparency of information regarding the allocation and implementation of the program’s budget are needed to ensure public access, thereby realizing transparent and accountable public financial management in the implementation of the Free Nutritious Meals Program.

This internship report aims to analyze the process of recording and reporting daily teller transactions at the Savings and Loan Cooperative (Koperasi Simpan Pinjam/KSP) Kopdit Tuke Jung. The study focuses on the role of tellers in recording daily financial transactions and preparing transaction reports as the basis for the presentation of cooperative financial statements. The method used is a qualitative descriptive approach with data collection techniques including observation, interviews, and documentation conducted during the internship period. The results of the analysis indicate that daily transaction recording at KSP Kopdit Tuke Jung has been carried out in a computerized manner using the Sikopdit application. Tellers record transactions based on transaction evidence, recap daily transactions, and prepare reports that are then submitted to the bookkeeping department and management. This process is in accordance with the accounting cycle theory, although there are still obstacles such as the potential for data input errors and system disruptions. Therefore, it is necessary to improve teller accuracy and optimize the accounting information system so that the process of recording and reporting daily transactions can run more effectively and accurately.

This study analyzes the application of good governance principles in the context of Islamic financial service management at Baitul Maal wat Tamwil (BMT) Islam Berdaya Mandiri Kaitakan. This study uses a qualitative approach with a case study method, collecting data through in-depth interviews, participant observation, and analysis of internal documents. The results of the study show that the five principles of good governance transparency, accountability, responsibility, independence, and fairness have been adequately implemented, albeit with varying degrees of depth. Transparency is realized through routine financial reporting at the Annual Member Meeting, although access to daily information is still limited. Accountability is maintained through internal and external oversight mechanisms from the Cooperative Office, although independent external audits have not been carried out routinely. The institution's responsibility is reflected in its sharia compliance, which is supervised by the Sharia Supervisory Board, and the accuracy of its financial reporting. Independence is realized through a deliberative decision-making process, while fairness is applied in the form of non-discriminatory services and the distribution of financing based on field verification. The findings reveal that the main challenges lie in the digitization of information systems and limited resources for external audits. Overall, the implementation of good governance at BMT has created a governance foundation that is in line with sharia principles and modern public administration values, with room for improvement mainly in the optimization of information technology and institutional capacity building.

Kalingara Village still faces various obstacles in financial administration. Problems in general occur such as manual financial records, a long-time report making process, and data storage that is less organized and prone to loss or damage. This condition makes it difficult for village officials, especially the treasurer and village secretary, to search for data, prepare reports, and make decisions based on valid and up-to-date financial data. This research uses software engineering research methods with descriptive and qualitative approaches. This research is focused on the process of designing and developing a web-based information system for village financial administration, which aims to solve real problems in Kalingara village. The design of the Village financial administration information system in presenting information can be used as a reference in the development of the system by the next researcher and facilitate the creation of an information system for the processing of financial administration data in the village.

Attention mechanisms have been widely incorporated into recurrent neural network architectures for financial time series forecasting, with most prior work reporting improvements in price-level error metrics. This study revisits that claim through a controlled empirical comparison of four deep learning architectures on nearly two decades of Telkom Indonesia (TLKM) closing price data from the Indonesia Stock Exchange (IDX). The models evaluated are a three-layer Gated Recurrent Unit (GRU) baseline, a comparable Long Short-Term Memory (LSTM) network, a Bahdanau end-attention GRU (Attn-GRU-V2), and a multi-head self-attention GRU hybrid (Attn-GRU-V3). Each architecture is trained over 30 independent runs with distinct random seeds, and performance is reported as 95% confidence intervals derived from the t-distribution. Statistical comparisons employ the Wilcoxon signed-rank test, a nonparametric paired test appropriate given the confirmed non-normality of residuals. The main finding is a consistent trade-off: the plain GRU achieves the lowest RMSE (94.02 ± 1.22 IDR) across all 30 runs, while Attn-GRU-V2 achieves the highest directional accuracy (45.91 ± 0.09%), surpassing GRU in every independent run. Bahdanau attention weights are nearly uniform across the 30-day lookback window (coefficient of variation: 3.21%), indicating that the mechanism cannot identify selectively informative timesteps in this univariate price series. This finding is consistent with the weak-form Efficient Market Hypothesis for the Indonesian market. An ablation study reveals that a 20-day lookback window maximizes directional accuracy (47.72 ± 0.21%) for the Attn-GRU-V2 model. These results suggest that Bahdanau end-attention consistently and significantly improves directional accuracy relative to a plain GRU baseline, providing an architecturally attributable advantage for direction-based applications, even when absolute price-level error is not reduced. The directional accuracy values remaining below 50% across all models are consistent with a weak-form efficiency characterization of the Indonesian market.

This study aims to analyze the application of good governance principles in the management of ECE grants by regional governments, focusing on aspects of transparency, accountability, public participation, and legal certainty. The study employs a qualitative approach using Qualitative Secondary Analysis (QSA), analyzing various secondary data sources such as policy documents, government reports, previous research findings, and relevant academic literature on education grant management. Data analysis was conducted systematically through data reduction, categorization, interpretation, and conclusion drawing. The results indicate that the implementation of transparency in ECE grant management is reflected in the openness of information regarding grant application procedures, recipient selection mechanisms, and fund usage reporting. Accountability is realized through administrative and financial accountability mechanisms that must be fulfilled by both regional governments and ECE institutions receiving the grants. Public participation is evident from the involvement of communities, ECE institution managers, and parents in the planning, implementation, and supervision of the grant program. Meanwhile, legal certainty in grant management is demonstrated by the existence of regulations that clearly govern grant provision mechanisms, fund disbursement procedures, and obligations for reporting and accountability in fund utilization. The study concludes that the application of good governance principles in the management of ECE grants by regional governments plays a crucial role in enhancing transparency, accountability, and effectiveness in educational fund management. Furthermore, community involvement and regulatory certainty serve as key supporting factors in achieving better governance of education grants.