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In the digital economy era, financial transparency has become a critical aspect for the sustainability and credibility of Micro, Small, and Medium Enterprises (MSMEs). Despite their substantial contribution to employment and economic growth, many MSMEs in Indonesia still rely on manual accounting systems, which limit the accuracy and traceability of financial reporting. This study aims to empirically examine the effect of cloud-based accounting automation on financial transparency among Indonesian MSMEs. Using a mixed-methods approach, the research collected quantitative data from 120 MSME respondents in Jakarta and West Java through structured questionnaires and qualitative data from six key informants through semi-structured interviews. The quantitative data were analyzed using simple linear regression, resulting in a coefficient of determination (R²) of 0.513 and a beta coefficient of 0.598 (p = 0.000), indicating a strong and significant influence of accounting automation on financial transparency. Qualitative findings also revealed improvements in real-time access, reporting accuracy, and transaction traceability. The study confirms that cloud-based digital accounting systems enhance financial transparency by enabling automated integration, audit trails, and timely reporting. These findings contribute to the literature on digital transformation in MSMEs and offer practical implications for policymakers, financial institutions, and software providers to accelerate technology adoption and improve financial governance in the MSME sector.

The purpose of this study is to explore the implementation of the New Entrepreneur Program (WUB), to identify obstacles to the New Entrepreneur Program (WUB), to identify efforts made by the Jambi Province Manpower and Transmigration Office to overcome obstacles to the implementation of entrepreneurial policies. This study uses a Qualitative method with Data Collection Techniques carried out, namely Observation, Interviews and Documentation. The results of this study found that the Jambi Province New Entrepreneur Program (WUB) has succeeded in creating new entrepreneurs and reducing unemployment, but its effectiveness is hampered by less sustainable post-training assistance and a weak monitoring system. To improve implementation, it is necessary to strengthen the mentoring system and monitoring mechanism with accurate reporting applications. In addition, access to capital must be expanded through partnerships with financial institutions. Financial management training is also important, especially for elderly participants. It is hoped that the WUB program can be more effective in supporting entrepreneurial growth in Jambi Province.

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 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 effectiveness of accounting information systems (AIS) plays a crucial role in sup-porting the smooth recording, processing, and reporting of reliable and timely finan-cial information. AIS effectiveness is a key concern for cooperative managers in en-hancing operational efficiency and decision-making quality. This study aims to empiri-cally examine how work experience, educational background, and managerial support influence the effectiveness of AIS implementation. The research was conducted at savings and loan cooperatives operating in the South Kuta District. The sampling method used was non-probability sampling with a purposive sampling technique, and data were collected from 54 cooperative employees. Multiple linear regression analysis was employed to process the data. The results indicate that work experience, education level, and managerial support have a positive and significant effect on the effectiveness of AIS implementation. These findings suggest that the higher the em-ployees’ work experience and education, and the stronger the support from manage-ment, the more effective the AIS implementation within the cooperative environ-ment.

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.

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.

This study aims to analyze the effect of family ownership and firm size on earnings management practices in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Earnings management has become a crucial concern as it may harm stakeholders due to financial statements that do not reflect the actual financial condition. Family ownership remains dominant in the ownership structure of companies in Indonesia, potentially influencing corporate accounting decisions, including earnings management practices. This research applies a quantitative method using secondary data from annual financial reports of manufacturing companies obtained from the official IDX website. The data analysis technique employed is multiple linear regression with the assistance of SPSS software. The results show that family ownership has a significant effect on earnings management, while firm size has no significant effect. Meanwhile, family ownership and firm size simultaneously have a significant effect on earnings management. These findings are expected to serve as valuable input for investors, regulators, and companies in enhancing financial reporting transparency.

Sustainable development in coastal areas requires collaborative governance involving multiple stakeholders, including government, private sector, and communities. Makassar, as a major coastal city in Eastern Indonesia, faces significant challenges in implementing sustainable development programs in its coastal areas.This study examines the influence of collaborative governance on the success of sustainable development programs in Makassar's coastal areas, with a focus on accountability mechanisms and stakeholder engagement processes.This research employs a mixed-method approach, combining quantitative analysis using Structural Equation Modeling (SEM) and qualitative analysis through in-depth interviews with 150 respondents from government agencies, private sector, NGOs, and local communities. Data were collected from January to October 2024 in four coastal sub-districts of Makassar.The study reveals that collaborative governance significantly influences the success of sustainable development programs (β = 0.687, p < 0.001). Key mediating factors include transparency in resource allocation (β = 0.445, p < 0.01), community participation in decision-making (β = 0.523, p < 0.001), and integrated monitoring systems (β = 0.398, p < 0.05). Effective collaborative governance enhances sustainable development program outcomes through improved accountability, resource efficiency, and stakeholder satisfaction. The findings suggest that formal collaboration frameworks and transparent financial reporting mechanisms are critical success factors.

The advancement of information technology has significantly transformed modern audit practices, particularly in inventory audits. This study aims to analyze the impact of the Audit Tools and Linked Archive Sistem (ATLAS) application on the effectiveness and efficiency of inventory audits in the digital era. A qualitative approach was employed through observation and interviews with auditors who utilize ATLAS in their audit procedures. The findings indicate that ATLAS improves audit speed, enhances documentation, and supports the accuracy and transparency of financial reporting. Despite challenges such as limited client system integration and auditor adaptation, internal training and data digitization strategies prove to be effective solutions. Thus, ATLAS serves not only as a documentation tool but also as a system that strengthens the overall quality and accountability of inventory audits.

This research was conducted due to the rapid development of technology and social media, which have a significant impact, including the increase in cybercrime. Technology is now often misused to commit legal violations, such as extortion through social media. This research employs a Normative Juridical and Empirical approach. The normative approach is conducted by examining regulations and literature, while the empirical approach is through direct interviews with sources. Data is collected through literature studies and interviews. The results show that extortion on social media at the Yogyakarta Police is caused by economic factors and the perpetrators' confidence in technology. Law enforcement is carried out through the stages of reporting, investigation, arrest, inquiry, and the preparation of case files.

The phenomenon of homelessness and begging in public places remains a complex social problem and has an impact on public disclosure and legal norms. The main problem in this study is how the criminal law against homelessness and begging in public places, and how the calculation of its provisions 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 regulatory-statutory approach and literature study. In the old Criminal Code, the act of 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 despite substantial continuity, 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 supervision by officials, and minimal 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 ability of elementary school teachers in compiling digital student learning outcome reports, and to identify the factors that influence it. This study was conducted through a library research method by reviewing various scientific articles, books, and empirical reports related to the use of technology in elementary education. The results of the study indicate that teachers' ability in digital reporting is influenced by age, educational background, teaching experience, and involvement in ICT training. The use of reporting applications such as Microsoft Excel, e-Rapor, and Learning Management System (LMS) is still limited, especially in advanced features that actually greatly support reporting efficiency. The main obstacles faced by teachers include lack of ongoing training, limited infrastructure, administrative burden, and mental attitude towards technology. As an improvement strategy, this study recommends tiered technical training, technical guidance at the school level, strengthening learning communities such as KKG and MGMP, and integration of ICT training in the Continuous Professional Development (PKB) program. This research is expected to be the basis for making policies that are more adaptive to the needs of teachers in the digital era.

This study aims to analyze the financial performance of Bank Syariah Indonesia (BSI) Bandung Asia Afrika Branch Office using solvency ratios, including Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR). The research emplyos a descriptive quantitative approach using secondary data obtained from financial reports for the years 2023-2024. Solvency ratios serve as crucial indicators in assessing the bank’s ability to meet long-term obligations and manage its capital structure. The analysis refers to the principles of sharia-based financial reporting as outlined in PSAK 401, which emphasize transparency and accountability. The results show that BSI KC Bandung Asia Afrika experienced improved solvency, as indicated by decreasing DER ratio, along with the presentation of financial statements that comply with Islamic accounting standards.

In line with the rapid advancement of digital technology, the need for an efficient, integrated, and technology-based financial management system has become  critical, particularly for educational institutions such as STT-NF. The manual management of financial reports, especially cash flow statements used spreadsheets continues to pose significant challenges, including the risk of data entry errors, delayed reporting, and the lack of real-time visibility into the institution's financial condition. This study aims to develop a web application for cash flow monitoring system using the waterfall methodology to address these issues. The waterfall model was selected due to its systematic and structured approach. The system was developed using ReactJS for the frontend, NodeJS for the backend, and PostgreSQL as the database management system. To verify system functionality, testing was conducted using the black box testing method. The results of the testing indicate that all developed features of the cash flow monitoring system functioned according to the specified requirements and operated optimally. Therefore, the system is expected to provide tangible benefits in supporting the performance of the Finance Department at STT-NF as well as the foundation, by enhancing real-time financial visibility and delivering accurate information to facilitate faster & more informed decision-making.

Corporate Social Responsibility (CSR) has evolved from a voluntary initiative into a legal obligation in many countries, including Indonesia and India. This study aims to analyze and compare the CSR regulations between the two countries, focusing on legal foundations, scope of implementation, corporate obligations, and the effectiveness of enforcement. In Indonesia, CSR is regulated under Law No. 40 of 2007 on Limited Liability Companies and Law No. 25 of 2007 on Capital Investment, which mandate companies operating in the natural resource sector to carry out social and environmental responsibilities. Meanwhile, in India, CSR obligations are more broadly applied through the Companies Act 2013, which requires companies meeting specific financial criteria to allocate at least 2% of their average net profits towards CSR activities. The results of this study indicate that CSR regulation in India is more structured and comprehensive compared to Indonesia, particularly in terms of reporting mechanisms, monitoring, and legal sanctions. This comparison provides valuable insight for developing a more effective and equitable CSR regulatory model that benefits society, corporations, and the state.

This community service article aims to escalate Gen Z's understanding of sexual violence, which continues to show a concerning trend in case numbers, thereby hindering the nation's aspirations towards a civil society. The cause of the high trend in sexual violence is that victims do not yet understand the content of the TPKS Law; the reporting mechanism and the legal process in court. Considering that the effectiveness of the law cannot be sufficiently realized through adequate content and means (legal substance-legal structure), efforts are needed through the work of other variables, such as community involvement (legal culture), which in this service activity is carried out and participated in by students from SMA Negeri 1 Wangon. The method used in this program is lectures and interactive discussions. The result of this program is a comprehensive understanding of the TPKS Law, which is then followed by building a commitment to combat sexual violence through daily campaigns, both in the form of preventive and repressive actions carried out in social-community environments and on social media. So that the aspiration for the formation of a civil society can be realized.

Incomplete medical records remain a significant challenge in achieving efficient and accountable healthcare services. This study aims to design a web-based return system for incomplete medical records at the Medical Record Installation of RSUD dr. DradjatPrawiranegara, Serang Regency. Using data collection through observation, interviews, and literature review, the system is designed to document incompleteness, return processes, and file status tracking digitally. The design results show that the system can speed up the identification and reporting process of incomplete records, improve staff efficiency, and facilitate auditing and archiving. The conclusion is that a web-based system can serve as a strategic solution in managing incomplete medical documents.

This study aims to analyze the use of Online Integrated Banking Sharia System (OLIBSS) in improving the accuracy and efficiency of wadiah savings transaction processes at BPRS HIK Parahyangan. This study uses a qualitative approach with primary data collection methods through interviews and secondary data obtained from relevant internal documents. The results of the study indicate that the implementation of OLIBSS makes a significant contribution to improving the accuracy of recording wadiah savings transactions, minimizing human error, and accelerating operational processes that were previously carried out manually. In addition, this system also supports efficiency in reporting and internal supervision. Thus, the use of OLIBSS has proven effective in supporting a reliable accounting information system that is in accordance with sharia principles.