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In the rapidly evolving digital era, data breaches have emerged as a serious threat, particularly in the e-commerce sector which handles vast amounts of customers’ personal data. The protection of personal data has therefore become a crucial issue, requiring effective regulation to ensure digital privacy. In response to this growing concern, Indonesia enacted the Personal Data Protection Law (UU PDP) in 2022 as a significant step toward strengthening digital privacy and security. This study aims to evaluate the effectiveness of the 2022 PDP Law in addressing customer data breach incidents on e-commerce platforms in Indonesia. Using a qualitative approach and case study method, this research analyzes several high-profile data breach cases involving major e-commerce companies in the country. The findings indicate that, although the PDP Law has established a clear legal framework regarding the obligations of reporting and managing data breaches, its implementation still faces multiple challenges. Some companies have not fully complied with the legal timeframes for notifying users, and there is a general lack of transparency in how data breach incidents are managed. These shortcomings reveal a gap between the regulatory framework and practical enforcement in the field. Furthermore, the study highlights the limited public awareness and the insufficient preparedness of some companies in responding to data security incidents in accordance with the law. As a result, the rights of consumers to be informed and protected are not always upheld effectively. This research recommends stronger supervision by relevant authorities to ensure stricter enforcement of the PDP Law. It also underscores the need for ongoing education and intensive training for e-commerce companies to enhance their capacity to prevent, detect, and respond to data breaches in compliance with the legal standards. By reinforcing regulatory implementation and organizational readiness, Indonesia can better safeguard digital consumer rights in the growing e-commerce landscape.

The rapid development of information technology has had a significant impact on various sectors of life, including micro-enterprises such as meatball stalls. Amidst increasingly fierce competition and the need for operational efficiency, many micro-enterprises are shifting from manual management systems to digital systems. This study aims to explain the background, objectives, and benefits of utilizing information technology in managing meatball stalls, with a focus on the implementation of the Odoo application as a business management solution. Odoo is an open-source Enterprise Resource Planning (ERP) system that offers various functional modules such as Point of Sale (POS), inventory management, accounting, and Customer Relationship Management (CRM). Through the implementation of Odoo, meatball stalls can manage various operational aspects in an integrated manner, from recording sales transactions, managing raw material stock, financial reporting, to customer relations. The results of this technology implementation show significant improvements in data recording accuracy, service speed, and ease of decision-making based on accurate and real-time data. In addition, this technology also provides opportunities for stall owners to develop their businesses more professionally and competitively. Thus, the integration of information technology like Odoo not only improves efficiency and productivity but also contributes to economic growth by strengthening the micro-enterprise sector. This digital transformation is expected to be a strategic step in realizing a modern meatball stall that can compete in the digital era.

This community service activity was carried out as an effort to improve the effectiveness of reporting and withholding of Income Tax (PPh) Article 21 at the Kosayu Credit Cooperative through accounting-based technical assistance. The main problem identified during the Field Work Practice (PKL) activity was the potential for tax overpayments caused by inaccurate estimates of employee annual income and limitations of the payroll system used by the cooperative. To address these problems, the implementation team implemented several methods, namely direct observation of the tax administration process, technical training for related staff, tax calculation simulations based on actual data, and evaluation of the existing tax recording and reporting system. The results of the activity showed that although the cooperative had used the Average Effective Rate (TER) method for withholding PPh 21, its implementation was still not optimal because it was not supported by an integrated information system and a regularly updated employee database. This resulted in inaccuracies in tax calculations and withholding. Therefore, this assistance recommended several improvements, including updating the payroll system, improving employee data, integrating the digital tax reporting system, and increasing the capacity of the cooperative's human resources through ongoing training related to tax regulations. In addition to having a direct impact on the efficiency of cooperative tax management, this program also provides contextual learning benefits for students in linking tax accounting theory with real conditions in the field.

The insurance business in an insurance company offers insurance products owned by insurance companies. There are many transactions such as the purchase of insurance products and the application of disbursement of insurance benefits to customers, so that disputes occur in the reports generated every month and this does not become effective and time-efficient as needed. This study aims to evaluate the effectiveness of a website-based real-time insurance transaction reporting monitoring system. This research method involves the development of a web-based system designed to monitor and report insurance transactions directly, as well as the evaluation of system performance using quantitative and qualitative approaches. The research stages include needs analysis, system design and development, implementation, and system testing and evaluation in insurance companies. The results of the study show that a website-based system can facilitate evaluation Monitoring the results of reports on ongoing transactions, so that reports every month can be formed digitally through the system that has been created.  

This community service activity aims to increase the capacity of administrators and financial staff of Al-Musyaffa' Kendal Islamic Boarding School in preparing financial reports in accordance with basic accounting principles. Many Islamic boarding schools in Indonesia do not have a standardized financial recording and reporting system, even though financial transparency and accountability are very important in the governance of religious-based educational institutions. Activities are carried out through intensive mentoring, theoretical and practical training, and simulation of financial report preparation. The results of the activity showed an increase in participants' understanding and technical ability in recording, categorizing, and compiling systematic financial reports. This activity is expected to be the first step towards more professional and accountable financial management.

Micro, Small, and Medium Enterprises (MSMEs) play a critical role in Indonesia’s economy, yet their level of tax compliance remains relatively low due to limited knowledge and administrative capacity. This research aims to analyze the effectiveness of the CORTEX (Corporate Tax Extension) training program in improving tax compliance among MSMEs in collaboration with the Regional Directorate General of Taxes, Central Java I. The study employs a qualitative descriptive method, using interviews and observations from a series of CORTEX training sessions conducted in Semarang. The findings reveal that participants showed increased awareness, understanding, and willingness to comply with tax obligations after attending the training. Improved interaction between MSME actors and tax authorities also contributed to more transparent reporting and better administrative practices. This study highlights the importance of targeted education and capacity-building initiatives in bridging the compliance gap. The implications suggest that similar training programs, when conducted systematically and supported by local tax offices, can significantly boost voluntary compliance rates and contribute to broader fiscal sustainability.

This study focuses on developing a web-based Research and Community Service Information System (SIPPMAS) for Politeknik Takumi Bekasi, utilizing the Waterfall methodology. The aim is to create an integrated platform that streamlines the management of research and community service activities, from proposal submission and budget allocation to project execution and final reporting. The Waterfall method was chosen for its structured, sequential approach, ensuring a systematic development process through distinct phases: requirements analysis, design, implementation, testing, and maintenance. This approach is expected to enhance data accuracy, improve operational efficiency, and provide real-time project monitoring, ultimately facilitating better collaboration among stakeholders and increasing the overall impact of research and community service initiatives at Politeknik Takumi Bekasi. The system is designed to address current manual administrative challenges, offering a centralized and accessible solution for all users.

Timeliness of financial reporting is crucial for maintaining company transparency and credibility, especially in uncertain environmental conditions. This study attempts to evaluate the impact of environmental uncertainty on audit report lag, moderated by corporate governance mechanisms (through the proportion of independent commissioners, audit committee size, and audit quality). This study applies a quantitative methodology, utilizing data from 106 companies in the consumer cyclicals sector from 2020–2023, and analyzed using multiple linear regression. The findings of the study demonstrate that environmental uncertainty has positive significant effect on audit report lag. Audit committee size was found to weaken this relationship, while the percentage of commissioners who are independent and audit quality did not act as moderators. The ineffectiveness of independent commissioners is attributed to their limited direct influence on reporting policies, whereas Big Four auditors tend to prioritize prudence, thereby extending the audit process. These findings have implications for companies to enhance the effectiveness of internal oversight in responding to external dynamics to minimize audit report lag.

Baggage handling is a crucial aspect of airline operations, including the lost and found unit, which handles lost, damaged, exchanged, and found baggage issues. At Juanda International Airport in Surabaya, these issues remain common. This study aims to analyze the performance of Citilink's lost and found officers in handling various baggage issues and evaluate the unit's productivity, efficiency, and effectiveness. The method used was descriptive qualitative research with a case study approach, collecting data through observation, semi-structured interviews with officers, and documenting operational procedures and baggage handling reports. The results indicate that lost and found officers play a crucial role in post-flight service, from receiving reports to providing compensation. Although procedures are carried out according to SOPs, obstacles such as a lack of manpower and a manual reporting system slow down the process. Officer performance is quite good, but efficiency improvements and the use of technology are needed, such as further training and a modern baggage tracking system.  

This study investigates whether artificial intelligence (AI) can generate credible accounting research articles. If AI is capable of producing high-quality academic work, the authenticity and reliability of scholarly research could be at risk. Design/methodology/approach – Using ChatGPT, a research paper was generated on a meta-analysis examining the link between sustainability reporting and value relevance. After the initial draft was produced, references were manually inserted based on the citations provided by ChatGPT. The paper was then submitted unchanged for peer review. Findings – The AI-generated paper was of reasonably high quality, receiving two major revisions from independent experts in accounting and finance. While concerns remain about the accuracy of references and the validity of results, there is a possibility that reviewers might deem the paper publishable, as they are not obligated to verify every citation or replicate findings if the methodology appears sound. Originality/value – AI’s role in academic writing is still emerging, and its long-term implications for research integrity remain unclear. This issue is particularly pressing given the rapid advancements in AI technology.

This community service activity was organized by a team of lecturers from the Department of S1 Accounting, Gorontalo State University in 2024 in Botutunuo Village, Kabila Bone District, Bone Bolango Regency, Gorontalo Province as a form of implementation of the Tri Dharma of Higher Education. This coastal village, which is located in the Tomini Bay area and has tourism potential, faces obstacles in the management of culinary businesses owned by the local community. The main problem of partners is low professionalism in business management and suboptimal bookkeeping administration. This activity aims to increase the knowledge and ability of MSME actors in implementing cost accounting for controlling and reporting production costs. The program is carried out in four stages: location survey, material socialization, technical assistance in calculating the cost of production, and monitoring and evaluation of implementation results. The results of the service showed that 75% of the participants understood the material well and welcomed the sustainability of the mentoring. This activity makes a positive contribution to improving the competence of culinary business actors in coastal tourism areas through the application of cost accounting.   

The phenomenon of homelessness and begging in public places remains a complex social problem that impacts public order and legal norms. The main problem in this study is how criminal law is applied to homelessness and begging in public places, and how the provisions compare in the old Criminal Code and the new Criminal Code based on Law Number 1 of 2023. This study uses a normative juridical method with a legislative approach and literature study. In the old Criminal Code, begging is regulated in Article 504, which threatens imprisonment for anyone who begs in public. Meanwhile, the new Criminal Code regulates similar acts in Article 425, which no longer uses the term "begging" explicitly, but regulates the prohibition against the repeated exploitation of certain activities in public places that disturb the community. The results of the study show that although there is continuity in substance, the new Criminal Code tends to use a more humanistic approach and emphasizes social rehabilitation. Law enforcement against homelessness and begging still faces various obstacles such as low public reporting, limited police supervision, and a lack of rehabilitation facilities. Therefore, the main conclusion of this study is that a repressive approach alone is insufficiently effective. An integrated legal strategy is needed, combining penal and non-penal approaches with the active involvement of the government, the community, and social institutions.

This study aims to analyze the effects of Carbon Emission Disclosure (CED), liquidity, and leverage on firm value, as well as to examine the role of stock returns as a mediating variable. A quantitative research method was employed, utilizing multiple regression and path analysis on data from companies listed on the Indonesia Stock Exchange, particularly within sectors related to environmental issues. The findings indicate that CED significantly affects firm value both directly and indirectly through stock returns. Stock returns also demonstrate a significant positive effect on firm value. In contrast, liquidity and leverage do not exhibit significant effects, either directly or when mediated by stock returns. These results suggest that investors respond more to non-financial information, especially sustainability disclosures, than to traditional financial indicators. This study implies that companies should enhance the quality of their CED reporting as a strategy to build investor trust and sustain long-term firm value. This study is limited to companies listed on the Indonesia Stock Exchange, focusing mainly on environmentally related sectors, which may limit the generalizability of the results to other industries or geographical contexts. Moreover, reliance on quantitative methods and secondary data may overlook qualitative perceptions of stakeholders. Future research is recommended to expand sampling across diverse industries and regions to validate these findings further. Incorporating qualitative approaches could provide deeper insights into investor reactions to carbon emission disclosures. Companies are encouraged to adopt more transparent and standardized carbon emission disclosure practices and integrate sustainability into their broader strategic management to effectively enhance firm value.

The rapid technological developments of this decade have had a positive impact on the transparency of information in financial reports. Transparent financial report information demonstrates the quality of the financial reports. Public accountants are tasked with providing an opinion on the fairness of the presented financial reports. The standard used by a public accountant in assessing the fairness of financial reports is the Public Accounting Auditing Standards (SPAP). The SPAP contains guidelines for carrying out the audit cycle systematically and in accordance with procedures, starting from the pre-engagement, planning, and reporting stages. Therefore, it is crucial to conduct audit report preparation training for prospective auditors, conducted by a team of lecturers from the Faculty of Economics and Business, Dian Nuswantoro University through a community service program. This community service activity took as participants prospective auditors from STIE Semarang students at KAP Sarastanto and Rekan in Semarang City. This activity was carried out so that prospective auditors could be provided with the knowledge and skills to complete the audit cycle from pre-engagement to reporting. The methods used in this community service program were presentations and mentoring, while the training material for preparing audit reports was carried out by the community service team and practitioners (auditors) from KAP Sarastanto and Rekan. The results of this training show that prospective auditors (STIE Semarang students) are able to understand the audit cycle systematically and are able to realize the importance of audit reports for stakeholders.

Although MSMEs are an essential part of the national economy, many still face challenges in utilizing digital technology to enhance their business competitiveness. As a micro-enterprise based in Medan City, KYTA MSME produces herbal beverages made from natural ingredients. They encounter difficulties in digital marketing, particularly in showcasing their products and disseminating information online. The objective of this community service activity is to enhance the capacity of KYTA MSME through training and mentoring in the creation of digital catalogs, which serve as effective and contemporary promotional tools. The results of the activity indicate that the MSME actors gained a better understanding of digital technology, basic graphic design skills, and knowledge of visual marketing strategies. The outputs of the activity include ready-to-use digital catalogs, instructional modules on using Canva and Google Drive, and documentation of the reporting process. It is expected that this program can serve as a replicable model for the digitalization of other MSMEs and encourage more flexible marketing transformation in the digital economy era.

Bank reconciliation is one of the crucial internal control procedures in maintaining the accuracy of a company's financial statements. This study aims to analyze the role of bank reconciliation in improving the accuracy of PT Adhibaladika Agung's financial statements. The research method used is a descriptive qualitative approach with observation methods conducted during an internship in the accounting and finance division. The internship was conducted over a period of 5 months, from January 20, 2025, to June 20, 2025. In the reconciliation process, the main focus of this study was on cash transactions involving settlements from Electronic Data Capture (EDC), which were then matched with the Operational Report (OPR), summarized, and entered into Microsoft Excel. The results of the study indicate that bank reconciliation plays a very important role in identifying discrepancies between company records and bank statements, ensuring the completeness of transaction records, and enhancing the reliability of financial information. A systematic and regular reconciliation process can reduce the risk of recording errors, aid in the early detection of potential fraud, and improve transparency in financial reporting. This study provides practical contributions to PT Adhibaladika Agung in optimizing the bank reconciliation process as part of an effective internal control system.

This community service activity aims to provide an understanding of maritime law to fishermen and coastal communities in Setokok Village, Bulang District, Batam City, specifically regarding the supervision of foreign vessels in Indonesian waters. The methods used were direct outreach with a participatory approach, group discussions, and case simulations. This activity involved 85 participants consisting of fishermen, community leaders, and village officials. The results of the activity showed an increase in participants' understanding of the rights and obligations of fishermen, procedures for reporting foreign vessels, and the importance of maintaining the sovereignty of Indonesian waters. This activity had a positive impact in the form of increased awareness of maritime law and community participation in monitoring water areas.

The leading causes of maternal mortality are thought to include hemorrhage, sepsis, obstructed labor, and hypertensive disease of pregnancy. For many years, demographic and health surveys have been used to study maternal and perinatal health in developing countries. However, few nationwide population surveys have used formally validated questionnaires. Objectives: The purpose of this study was to determine the validity of maternal self-reports of obstetrical complications. Methods: A cross-sectional study was conducted among 300 women at Two Hospitals and one public health center. A questionnaire recorded mothers’ perceptions of obstetrical complications while hospital medical records. Sensitivity, specificity, predictive values, and percent agreement were obtained for obstetrical conditions. Result: In general, women’s reports of obstetrical complications did not match medical diagnoses. The highest agreement was obtained for reporting eclampsia, with less agreement for postpartum haemorrhage. Conclusion: The validity of the survey questionnaires varies between studies due to differences in the questionnaires. Health surveys based on maternal self-report must be interpreted with consideration of this limitation.

The digitalization of Micro, Small, and Medium Enterprises (MSMEs) has become a crucial strategy for enhancing competitiveness in the digital economy era. This study examines the utilization of digital technology by MSMEs in Bandung City, as well as the challenges and opportunities faced during the digital transformation process. Employing a literature review approach and the Systematic Literature Review (SLR) method, this research identifies the impact of the digital economy on MSMEs, including the use of cloud computing for data storage and analytics to understand consumer behavior. Despite challenges such as digital literacy gaps and budget constraints, support from the government through initiatives like the UMKM Go Digital Movement and Bandung Smart City has accelerated digitalization efforts. These programs provide significant training and assistance, with over 5,000 MSMEs receiving digital training and reporting an average revenue increase of 30%. The study concludes that collaboration among government, academia, and the private sector is essential to ensure the sustainability of MSME digital transformation. Policy recommendations are also suggested to support MSMEs in adopting digital technology more effectively

This study aims to examine and analyze, both partially and simultaneously, the influence of system knowledge, coworker support, and frequency of system usage on the effectiveness of computerized financial reporting and trust in the system. Furthermore, this research investigates the moderating role of trust in the system in the relationship between those three independent variables and reporting effectiveness. This study is considered novel as it incorporates three variables not previously explored in combination—particularly trust in the system as a moderating factor. The study was conducted on 391,500 employees from 94 banks across Indonesia, with a sample of 100 employees selected using Slovin’s formula. The independent variables in this research are system knowledge, coworker support, and frequency of system usage; the dependent variable is the effectiveness of computerized financial reporting; and the moderating variable is trust in the system. A quantitative descriptive approach was employed, and data were analyzed using Structural Equation Modeling (SEM) with SmartPLS 4.0. The findings reveal that system knowledge, coworker support, and frequency of system usage each significantly affect both computerized financial reporting effectiveness and trust in the system. Trust in the system is also found to significantly impact the effectiveness of computerized financial reporting. Simultaneously, only system knowledge and usage frequency show a significant effect when trust in the system serves as a moderating variable, whereas coworker support does not exert a significant influence under the same condition.