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Efficient budget management in the public sector requires reliable and relevant information. In this context, management accounting plays a crucial role not only as a financial recording tool but also as a support system for planning, controlling, and evaluating organizational performance. This article explores how management accounting can be implemented to help government institutions and non-profit organizations use public resources effectively. The study uses a descriptive qualitative approach by reviewing relevant academic literature. Findings indicate that a well implemented accounting system can enhance transparency, improve accountability, and reduce waste as well as the risk of budget misuse. Moreover, the financial and non-financial information it provides supports data-driven decision-making processes. Successful application of management accounting depends on strong leadership commitment, competent human resources, and the adoption of good governance principles. Therefore, management accounting serves not only as an administrative necessity but also as a foundational tool for delivering high-quality and trustworthy public services.

In the current era of globalization and technological advancement in business, information systems play a critical role in driving organizational growth. A company’s success heavily relies on an efficient information system capable of providing accurate, timely, and relevant information. This study aims to design a web-based asset management information system to enhance asset management efficiency at PT Wisessa Consulting Indonesia. Asset management is a vital function that must be carried out to monitor the condition and status of assets. The main problems identified include the lack of integration in asset recording and the absence of a user access control system differentiated by role. The system development follows the Waterfall model, which consists of requirements analysis, system design, implementation, testing, and maintenance phases. The developed system manages detailed asset master data, schedules asset maintenance, and regulates user access rights based on roles—namely admin, IT support admin, IT support, manager, and branch user. The implementation results indicate that the system facilitates more accurate and structured asset recording, monitoring, and reporting processes. Furthermore, the system improves asset management effectiveness, ensures data transparency, reduces errors from manual processes, and supports data-driven strategic decision-making within the organization.

This study is to develop a web-based inventory management information system for grocery merchants in order to speed up the stock recording process. The system is built according to the waterfall style of system development, using PHP and MySQL. Data collection techniques include observation, interviews, and literature research. As a result, store managers can improve operating efficiency and reduce errors in manual stocktaking by using a system that allows real-time product stock input, updating, and monitoring. This study provides a practical digital solution to support the digitization of small businesses in Indonesia.

Manual transaction and stock recording at Ubay Galon causes various issues, such as data loss, record inaccuracies, and lack of real-time access. This study aims to design and develop a web-based sales information system to improve operational efficiency and data accuracy. The research was conducted at Ubay Galon, South Tangerang, using the Waterfall development method. Data collection techniques include observation, interviews, and literature studies. The system was designed using UML and implemented with web technologies. The result is a sales information system that records transactions, manages inventory, and generates automatic and real-time reports. The system also enhances data security with login and automatic backup features. In conclusion, the system effectively supports the digital transformation of Ubay Galon's business processes.

 In today's digital era, efficient and accurate inventory management is crucial to support operational effectiveness in business sectors, including retail optics stores. Optik Retna, a retail optical business, previously utilized Microsoft Excel for stock management, which led to various limitations such as restricted multi-user access, risk of data loss, and lack of real-time reporting. To address these challenges, a web-based inventory system was designed and implemented using the Agile methodology. The system was developed using HTML, CSS, JavaScript, PHP, and MySQL, and includes key features such as inventory tracking, expense and return management, transaction recording, sales reporting, and user administration. The implementation results demonstrate that the system enhances work efficiency, simplifies the recording of incoming and outgoing goods, and supports faster and more accurate decision-making at Optik Retna. Therefore, this system provides a practical contribution to the digital transformation of small and medium-sized enterprises in the optical sector.

This study investigated pronunciation errors in early childhood when singing the song “Burung Kakatua”. The purpose of this study was to identify, classify and analyze phonological errors that occurred based on the theory of generative phonology. The research method used was descriptive qualitative research with data collection techniques in the form of observation and recording, on four children aged 2-5 years. Based on the results of the study, the most common pronunciation errors were phoneme substitution (pronunciation of consonant /r/ to /l/), omission of consonant clusters, and phoneme errors in polysyllabic words. Phonological analysis revealed that these errors were related to the development of the child’s speech organs and the complexity of sounds in the song. This study contributes to our understanding of language acquisition and phonological development in early childhood and provides educational implications for educators and parents who help children acquire correct pronunciation through song media.

The purpose of this study is to analyze the foundation of the novel Suluh Rindu by Habiburrahman El Shirazy, analyze the moral values ​​in the novel Suluh Rindu by Habiburrahman El Shirazy, and study the sociology of literature of the novel Suluh Rindu by Habiburrahman El Shirazy. This study is a qualitative descriptive study. The data in this study are in the form of researcher notes in the form of words, phrases or sentences. The data source in this study is a document in the form of a literary novel entitled Suluh Rindu by Habiburrahman El Shirazy. The data collection technique used in this study is the reading and note-taking technique. The reading technique is carried out by reading the entire novel Suluh Rindu by Habiburrahman El Shirazy. While the recording is done by recording data in the form of words, sentences, and paragraphs that show the content of moral values ​​and religiosity in the novel Suluh Rindu by Habiburrahman El Shirazy. Increasing the degree of trustworthiness in research using triangulation of analysis results. The data analysis technique in this study uses the hermeneutic reading technique, namely reading, noting and drawing conclusions. The results of the study in the form of moral values ​​contained in the novel Suluh Rindu by Habiburrahman El Shirazy are classified into three forms, namely: Human relations with God, Human relations with themselves, and Human relations with other humans. 

This study aims to analyze the operational conditions of the raw material warehouse at PT Nutrition And Special Foods Division and evaluate the potential implementation of an Internet of things (IoT)-based warehouse management system (WMS) to improve the efficiency and accuracy of warehouse management. A descriptive qualitative approach was used, including field observations and interviews with several operators and warehouse staff. The findings indicate that the currently used manual system causes various obstacles, such as input errors, slow picking processes, and limited stock tracking capabilities. A simulation of WMS implementation using RFID and barcode technology showed significant improvements, including approximately 40% increase in picking  efficiency, around 90% improvement in stock recording accuracy, and a reduction of input errors by up to 85%. The application of this technology also supports real-time tracking using FIFO/FEFO methods and enhances visibility and decision-making in logistics operations. Thus, the integration of RFID, barcode, and QR code in WMS proves effective in transforming warehouse management into a faster, more accurate, and responsive system aligned with supply chain dynamics.

This study uses a qualitative descriptive approach that aims to systematically describe the procedure for purchasing raw materials on credit at PT Bernofarm Pharmaceutical Company. The study focuses on various stages of purchasing, coordination between related departments (such as PPIC, purchasing, QC, warehouse, and accounting), and the use of documents and recording tools such as Microsoft Excel and ERP systems. This study is motivated by the importance of implementing standard purchasing procedures to ensure smooth production processes, accuracy of debt recording, and quality of raw materials. Primary data were obtained through direct observation during internship activities and unstructured interviews with management, especially the accounting department. Meanwhile, secondary data were obtained through a review of relevant literature to strengthen the analysis and discussion. The analysis technique was carried out qualitatively through the process of data reduction, data presentation, and drawing conclusions. The results of the study indicate that the procedure for purchasing raw materials on credit at PT Bernofarm is in line with the principles of internal control based on the COSO framework and meets applicable quality management standards, such as GMP/CPOB and ISO. Each stage from supplier evaluation, quality inspection, to debt repayment shows orderly and documented control. Thus, the procedures implemented support the operational effectiveness and integrity of the company's financial data.

In the context of improving the quality of early childhood education, educational management plays a central role. Effective and efficient management is able to manage various existing resources optimally so as to create a conducive and quality learning environment. In addition, management is also responsible for designing learning programs that are in accordance with the needs of child development, supervising, evaluating, and providing training and professional development for educators. Thus, the role of management is not only administrative, but also strategic in improving the quality of early childhood education services. This research is a type of literature study. Library Research refers to a series of broad and systematic activities that are closely related to various sophisticated methodologies used in careful library data collection, comprehensive reading and accurate recording of relevant information, and complex processing of various research materials. Based on the results of the literature, the data collected shows that the role of management in improving the quality of early childhood education (PAUD) is very complex and multidimensional. The studies reviewed underline the importance of comprehensive planning, including the development of relevant curricula, the provision of adequate facilities and infrastructure, and the management of quality human resources. In addition, efficient organization, effective program implementation, and structured supervision have also been shown to contribute significantly to improving the quality of PAUD.

This study aims to analyze the cash disbursement accounting system for building maintenance at PT Bernofarm Pharmaceutical Company, a national pharmaceutical firm that has implemented an Enterprise Resource Planning (ERP) system. The primary issue addressed is the effectiveness of internal control mechanisms in handling cash disbursements, particularly cash transactions that are susceptible to errors and fraud. A qualitative descriptive case-study approach was adopted, using the COSO Framework—including control environment, risk assessment, control activities, information & communication, and monitoring. Data were collected through direct observation, interviews, and internal document analysis. Findings indicate that PT Bernofarm has implemented segregation of duties, tiered authorizations, and effective use of ERP for recording and disbursing funds. Nonetheless, weaknesses were found regarding the timely submission of cash transaction receipts and delays in physical document reporting, which affect data accuracy. Consequently, strengthened reporting procedures and a more comprehensive digital archiving system are recommended. This research offers practical contributions to reinforcing digital-based cash disbursement accounting systems and highlights the importance of adaptive internal control in the context of cash transactions.

This research investigates the implementation of stock opname procedures in the General Affair warehouse at PT Bernofarm Pharmaceutical Company, a major pharmaceutical manufacturer. The study responds to the problem of discrepancies in inventory data, which can disrupt operations due to inaccurate recording or delays in documentation. The objective is to analyze the effectiveness and structure of stock opname procedures in controlling non-productive inventory. A qualitative descriptive method was employed, utilizing observation and interviews with Accounting and General Affair warehouse staff to collect primary data. The findings reveal that stock opname at PT Bernofarm is conducted periodically through coordinated stages: scheduling, preparation of inventory data, physical inspection, data reconciliation, reporting, and inventory adjustment. The procedures are carried out collaboratively between the Accounting and General Affair divisions, with clearly defined responsibilities and documentation such as stock cards, credit memos, and goods receipts. Despite a difference in theoretical and practical implementation—where inventory recording is managed by warehouse staff rather than accounting—the presence of functional segregation and supervisory checks ensures effective internal control. The study concludes that a structured and consistent stock opname process improves data accuracy, minimizes discrepancies, and enhances accountability. This research is limited to non-productive inventory in a single company division, and further studies are suggested to explore digital solutions or comparative analyses across industries.

The purpose of this study was to investigate how the Problem-Based Learning paradigm is used in social studies classes at SMPN 37 Samarinda and to determine the elements that facilitate and hinder its adoption. This study focuses on the use of problem-based learning to help students improve their communication, teamwork, and critical thinking skills. It is hoped that by understanding how Problem-Based Learning is applied in social studies education, this study will help teachers optimize more creative and successful teaching strategies and assist in the creation of learning tactics that are more in line with the needs of contemporary students. The application of the Problem-Based Learning paradigm in social studies classes at SMPN 37 Samarinda was examined in this study using qualitative methodology. Data collection techniques included recording, interviews, and observations. The findings of the study indicate that the use of the problem-based learning paradigm in SMP Negeri 37 Samarinda in teaching social studies effectively develops students' capacity for critical, imaginative, and cooperative thinking. Problem-based learning has succeeded in encouraging active student involvement through problem-based learning stages, supported by a curriculum that is adaptive to student needs, adequate resources, trained teachers, and a conducive learning environment, although it still faces obstacles such as limited time, resources, and student motivation.

This study aims to examine the role of bank account vouching procedures in maintaining the integrity of financial statements through a case study of MBKM Internship Mandiri program activities. The method used is descriptive qualitative with a case study approach. Data were obtained from observation of recording and verification of financial transactions, documentation of supporting documents, and interviews with finance, accounting, and taxation staff. Data analysis techniques were carried out through data reduction, data presentation, and conclusion drawing. The results show that vouching is carried out systematically starting from the collection of General Ledger data, matching documents such as vouchers, transfer receipts, bank statements, and budgets, to the preparation of daily bank statements. The discussion shows that the vouching procedure functions not only as a technical control, but also as a strategic measure that strengthens transparency, accuracy of records, and compliance with accounting and taxation principles. Vouching supports documentation completeness and audit readiness, and is an important part of an effective internal control system. It has been shown to improve the accuracy of records and transparency of financial statements, while supporting the company's internal control function. This research confirms the importance of vouching as an effective preventive procedure in the financial control system

Inventory management of raw materials is a crucial aspect in the manufacturing industry, particularly in the pharmaceutical sector, as it directly affects the continuity of the production process. This study aims to analyze the raw material inventory accounting system in inventory control at PT Bernofarm Pharmaceutical Company. The methods used include direct observation of operational processes and interviews with management to obtain relevant and accurate data. The results of the study show that PT Bernofarm has implemented an integrated accounting information system within an ERP framework, covering procedures for raw material requisition, issuance, return, and recording of production costs. Each procedure is systematically arranged with clear task separation and is fully computerized. This facilitates internal control and monitoring of raw material flow, while minimizing recording errors. With this effective system, the company is able to avoid both overstocking and stock shortages that could disrupt production. This study is expected to serve as a reference for improving the efficiency and accuracy of raw material inventory management in other pharmaceutical companies.

This study aims to analyze the effectiveness of social service management in handling neglected elderly in Medan City. The phenomenon of neglected elderly has become a complex social problem along with the increasing number of elderly population and changes in family structure in urban areas. Medan City as the third largest metropolitan city in Indonesia faces challenges in providing optimal social services for neglected elderly. This study uses a qualitative research method with a library research approach. Data collection was carried out through a literature review of various relevant library sources, including scientific journals, books, research reports, policy documents, and official publications of related agencies. Data analysis used content analysis techniques to identify patterns and themes related to the effectiveness of social service management for neglected elderly. The results of the study indicate that social service management in Medan City has not been fully effective in handling neglected elderly. In terms of planning, there are still limitations in mapping and recording neglected elderly data. In terms of organization, coordination between agencies is still weak. Program implementation faces constraints of budget and human resource limitations. The monitoring and evaluation system has not been running optimally. Supporting factors include local government commitment, availability of regulations, and community participation. While inhibiting factors include budget constraints, lack of professional staff, and minimal cross-sector coordination. This study recommends the need to strengthen the social service management system through increasing human resource capacity, optimizing the budget, and strengthening cross-sector coordination to improve the effectiveness of handling the elderly in Medan City.

This study is a literature review aimed at examining how accounting influences the management and optimization of taxation within companies. The review focuses on four main aspects: the basic concepts of tax accounting, the role of accounting in tax optimization, the relationship between tax accounting and taxpayer compliance, and tax risk management through accounting. Tax accounting functions as a strategic tool to help companies understand and apply tax regulations appropriately. Through accurate financial recording and reporting, companies can optimize their tax burdens legally and efficiently. In addition, sound accounting practices promote higher levels of tax compliance and assist in identifying and managing tax risks that could harm the company. Thus, accounting plays an important role in establishing effective, efficient, and sustainable tax governance in modern business practices.

Wild deer populations have declined owing to poaching and habitat loss. Conservation in captive outside deer's native environment can prevent extinction and maximize sustainable use. IUCN classifies Spotted Deer (Axis axis) as least concern. The Muhammad Sabki City Forest Park contains 5 Spotted Deer (Axis axis) from PTPN 6, 1 Male and 4 Female, presented to Jambi City Government. Captivity (ex-situ conservation) can optimize and maintain Spotted Deer use to rebuild the population. The research used Focal Animal Sampling and Continuous Recording in Muhammad Sabki City Forest Park in Jambi City in June 2024. Male and female deer were observed for data collection. Observation and computation took 10 hours with 15-minute intervals and 5 sessions.

This study aimed to evaluate the implementation of green accounting at Polrestabes Palembang and its impact on sustainable environmental management. A descriptive qualitative approach was employed, utilizing observation, interviews, and documentation for data collection. The findings revealed that green accounting practices at Polrestabes Palembang were not yet fully integrated into the institution’s financial accounting system. Environmental costs were still recorded under general operational expenses without specific classifications, and there was no systematic measurement or disclosure in accordance with environmental accounting principles. However, several positive initiatives existed, such as energy efficiency, greening efforts, waste management, and food security programs. The study recommends strengthening environmental cost recording systems, integrating data across departments, and providing training to enhance understanding of green accounting. Effective implementation of green accounting is expected to improve transparency, accountability, and institutional legitimacy in supporting sustainable development.

This article explores the strategic role of management accounting in supporting the implementation of effective corporate governance. In today’s complex and dynamic business environment, management accounting functions not only as an internal financial recording tool but also as a provider of relevant information for decision-making, control, and strategic planning. Using a literature review approach, this study identifies the contributions of management accounting in enhancing investment efficiency, promoting transparency through responsibility accounting, strengthening internal audit functions, and reducing information asymmetry. The integration between management accounting systems and Good Corporate Governance (GCG) principles has been proven to create synergy in both operational management and strategic oversight. The findings indicate that a well-structured, transparent, and governance-oriented management accounting system serves as a fundamental pillar for building accountable and sustainable organizations.