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This study aims to analyze how the mass media constructs the discourse of territorial conflict through reporting on the dispute over four islands in the waters of Aceh Singkil that were transferred to North Sumatra. This study highlights how two national media, Tempo.com and Kumparan.com, frame the issue of territorial boundaries that are administratively, politically, and economically sensitive. The novelty of this study lies in the comparative framing approach between the two media with different journalism styles, as well as their relationship to the potential for socio-political escalation at the local level. This study uses a qualitative method with Robert Entman's framing analysis model approach, which examines four main elements: define problems, diagnose causes, make moral judgments, and suggest remedies. The results show that Tempo.com tends to frame the conflict as an administrative and technocratic problem that is resolved through legal channels and cross-institutional coordination, while Kumparan.com emphasizes the economic dimension by highlighting the potential for oil and gas reserves on the disputed islands, opening up space for public speculation, and encouraging collaborative solutions between regions. This difference in framing emphasizes the role of the media in shaping public perception and maintaining the stability of the narrative on the issue of territorial conflict in Indonesia.

This study aims to determine the implementation of Value Added Tax reporting procedures using the Core Tax Administration System system at PT Alam Mulya. The method used is descriptive qualitative. This research was conducted through direct observation during internship activities at the Finance & Accounting Division of PT Alam Mulya. The results showed that the Core Tax Administration System  provides convenience in the creation and reporting of digital tax invoices, can improve reporting accuracy, and minimize tax administrative errors. In addition, the Coretax system helps supervision to be tighter and easier to access. There are also some obstacles that still need to be evaluated more deeply. But overall, the implementation of the Core Tax Administration System at PT Alam Mulya has a positive impact that helps the company's efficiency and compliance strategies in the context of tax administration.

Responsive public service plays a crucial role in building public trust in police institutions, particularly in handling citizen complaints. This study aims to examine the responsiveness level of Mojokerto Police Resort in managing public complaints and the factors influencing it. The research adopts a qualitative descriptive approach, utilizing data collection methods such as in-depth interviews, direct observations, and document studies. Participants include officers from the Integrated Police Service Center (SPKT), Women and Children Service Unit (PPA), community members who have filed complaints, as well as community leaders and NGOs involved in overseeing public services. Data analysis was conducted using Miles and Huberman’s model, which includes data reduction, presentation, and conclusion drawing. The findings reveal a varied level of awareness among the community regarding complaint channels, as well as differences in ease of access. Physical channels such as suggestion boxes and direct reporting at police stations are more familiar and accessible but face challenges related to communication effectiveness and evidence collection. Meanwhile, online platforms like social media and the official website are less recognized by the public, compounded by limited digital literacy and internet access in certain areas. Furthermore, the complaint handling process needs to be straightforward, transparent, and professional to ensure that the community feels respected and confident in the service. Factors affecting responsiveness include response speed, ease of access across multiple channels, and the professionalism of officers handling cases. Perceptions of transparency and openness in procedures also significantly influence community trust. Strategically, Mojokerto Police Resort has made efforts to develop digital complaint systems and enhance staff capabilities. However, further improvements are necessary in community education and awareness programs to increase familiarity and confidence in digital channels. The significance of high responsiveness is reflected in its strategic benefits, such as early identification of security disturbances, strengthening police legitimacy, and improving overall public service quality. Effective responsiveness fosters better relationships between officers and the community, enhances trust, and contributes to a safer and more orderly environment. Therefore, adopting modern, innovative, and technology-based complaint systems should be prioritized to reform police services. Overall, the responsiveness of Mojokerto Police Resort’s complaint handling system serves as a key indicator for the success of quality and equitable public services. By improving officer professionalism, infrastructure, and community outreach, it is expected that Mojokerto Police can enhance responsiveness, reinforce community trust, and deliver excellent, transparent, and accountable services. Such efforts not only improve the police institution’s reputation but also strengthen democratic foundations and social justice in the Mojokerto region.    

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 presents a bibliometric analysis of the dynamic relationship between Corporate Social Responsibility (CSR), political connections, and sustainability. CSR has evolved from philanthropy to an important business strategy, driven by consumer demands and government regulations. Political connections influence the implementation of CSR, either facilitating or hindering it, depending on a country's governance system. Sustainability, measured by ESG pillars, is essential for competitiveness and long-term performance. Using the PRISMA and VOSviewer methodologies, 87 documents from Scopus were analyzed, revealing a significant increase in publications since 2019, with China and Indonesia as the main contributors. These findings identify 23 topic clusters, highlighting government interventions, green innovation, and sustainability reporting in enhancing CSR performance and corporate sustainability. This research provides significant theoretical and practical contributions to the CSR literature.

The timeframe of financial statement publication refers to the interval between the end of the financial reporting period and the date the report is made available to the public. Prompt and timely publication of financial statements reduces information asymmetry between agents and principals. This study aims to provide empirical evidence on the effect of profitability and leverage on the timeframe of financial statement publication. The research was conducted on all companies listed on the Indonesia Stock Exchange (IDX) during the 2023 period. Industry type was used as a control variable. The sample was determined using a non-probability sampling method with a purposive sampling technique, resulting in 788 observations. The data were analyzed using multiple linear regression. The results show that profitability has a negative effect on the timeframe of financial statement publication, while leverage has no significant effect

CV Mitra Grafika is a printing company where warehouse inventory management is still conducted manually, often resulting in data entry errors and delayed item distribution. To address these issues, a web-based Warehouse Management System (WMS) is needed to assist in stock monitoring, item transactions, and reporting processes. This study aims to design and develop a WMS website using the CodeIgniter 3 (CI3) framework and the SB2 Admin interface template. The development methodology used is the waterfall model, consisting of requirements analysis, design, implementation, and testing. The system includes key features such as item data management, warehouse transactions, reporting, and user role-based access (admin, staff, manager, director). The results indicate that the system successfully improves warehouse operational efficiency, accuracy, and structure.

Manual stock management systems are still commonly used in electrical equipment sales businesses, often leading to problems such as inaccurate data recording, delayed reporting, and potential data loss. To overcome these issues, a web-based inventory management information system was developed to automate the recording of incoming goods, outgoing goods, damaged items, and lost items. A case study was conducted at Toko Dhanisa Mandiri Jaya, which previously relied on manual bookkeeping using physical logs. The system was developed using the Waterfall method, involving stages such as requirements analysis, system design, implementation, testing, and maintenance. Data collection was carried out through observation, interviews, and literature review. The system includes key features such as inventory data management, transaction processing, reporting, and user management. The implementation results indicate improved operational efficiency, reduced recording errors, and the availability of real-time inventory data to support managerial decision-making. This system is expected to help the store modernize its business processes with better accuracy and control.

This study aims to examine the implementation of public sector accounting in Indonesia through a literature review approach. The findings indicate that Indonesia has adopted the modified accrual basis as the foundation for public financial reporting, as stipulated in PSAP No. 01 of 2022. However, the transition towards a full accrual system still faces several challenges, including limited understanding of accrual concepts among government personnel, inadequate information technology infrastructure, and bureaucratic culture that remains cash-oriented. This study emphasizes that public sector accounting is not merely a financial recording tool, but also a crucial instrument for promoting transparency, public accountability, and sound public financial governance.

This study aims to analyze the conformity of financial statement preparation of the MSME PT Capture Data Teknologi with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) for the financial statements of 2023–2024. Accurate and standard-compliant financial reporting is crucial for MSMEs to make informed business decisions and fulfill reporting requirements. The research employs a qualitative descriptive method with primary data collection through interviews, observations, and financial document analysis. The results indicate that PT Capture Data Teknologi has prepared financial statements largely in accordance with SAK EMKM regulations, although some areas still require improvement. This study provides insights into the level of MSME compliance with accounting standards and offers recommendations for enhancing financial reporting quality.

This study aims to analyze the role of the Surabaya Smart City Program in supporting environmental governance in Kampung Sehati, Surabaya City. The Smart City initiative implemented by the Surabaya City Government is part of an urban governance innovation based on integrated information technology and community participation. Kampung Sehati, as one of the pilot areas, serves as a case study to examine how technological approaches, regulations, and citizen engagement shape participatory, adaptive, and sustainable environmental governance. This research uses a qualitative descriptive method through in-depth interviews, field observations, and document studies. The results show that the Surabaya Smart City Program facilitates environmental management through digital platforms such as e-lingkungan, citizen reporting applications, and active community involvement in data-based decision-making. However, challenges remain regarding citizens' digital literacy, unequal participation, and the sustainability of programs after intervention ends. It can be concluded that this program significantly contributes to environmental governance in Kampung Sehati, especially in fostering collaboration between the government, community, and technology, although further efforts are needed to overcome the existing obstacles.

This study examines the role of environmental cost management in improving operational efficiency in manufacturing companies. Using a descriptive qualitative approach through a case study in Indonesia, the findings show that effective environmental cost management reduces waste and enhances production efficiency. Separate reporting of environmental costs also improves transparency and accountability.

 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.

Value Added Tax (VAT) is one of the key sources of state revenue within Indonesia’s taxation system. VAT is imposed on the consumption of goods and services domestically and is categorized as an indirect tax, meaning it is ultimately borne by the end consumer but collected and reported by taxable entrepreneurs. This study aims to provide a comprehensive understanding of the VAT mechanism, including its collection, reporting, and the challenges encountered in its implementation in Indonesia. The research method employed is a literature review using a descriptive-qualitative approach that analyzes laws, official documents, and academic literature. The findings indicate that although VAT significantly contributes to the State Budget (APBN), its application still faces several issues such as low taxpayer compliance, administrative complexity, and inequality in tax burden distribution. Therefore, tax policy reform and administrative improvements are needed to enhance the effectiveness and efficiency of VAT collection in Indonesia.

This study discusses social media-based English learning strategies in a case study on @glishbygiovana Instagram account. The background of the study is based on the increasing use of social media as a flexible alternative learning tool, especially among the younger generation. The main objective of this study is to analyze the type of content, presentation format, audience interaction, and the impact of reporting English skills on increasing followers. The study utilized a descriptive qualitative method in a case study approach. The results showed that short videos such as stories and comments, educational signatures, and interactive characteristics successfully attracted users' attention and increased active participation in the learning process. The interaction formed between accounting assistants and followers creates a supportive and dynamic learning community. These results suggest that social media, particularly Instagram, can be an effective and enjoyable learning tool when consistently relevant. The effectiveness of this study demonstrates the potential of social media as an adaptive educational platform for modern learning needs and can be used as a model for formal non-classroom English teaching strategies.

This study aims to identify evidence of Address Resolution Protocol (ARP) Spoofing attacks in the form of the attacker's and victim's Media Access Control (MAC) addresses, as well as the time of the attack. With the increasing use of computer networks, ARP Spoofing attacks have become a serious threat that can lead to data theft, communication interception, and service disruption. ARP Spoofing can serve as a means to launch more complex attacks, such as Denial of Service (DoS) and Man in the Middle (MITM), which can cripple network systems and steal sensitive information. This study utilizes the Wireshark tool to monitor network traffic, specifically ARP, and applies the National Institute of Justice (NIJ) method as a framework for forensic investigation. The NIJ method was chosen because it provides a systematic approach to identifying, collecting, analyzing, and reporting digital evidence, enabling enhanced attack mitigation and supporting legal aspects in network security investigations. The specific approaches used in this forensic analysis include log analysis, packet capture and analysis using Wireshark, and traffic correlation to identify attack patterns based on time and involved devices. The attack simulation was conducted on Personal Computer (PC) 1 and a routerboard, where communication between these two devices was redirected through the attacker. Based on the test results, it was found that every device in the network experienced ARP Spoofing attacks, which could be detected and analyzed using the NIJ method. The contribution of this study is to provide a more systematic approach to forensic network investigations using the NIJ method, which not only aids in attack detection but also establishes a strong foundation for mitigation actions and legal enforcement in computer network security.

This research seeks to develop a web-based tuition payment system to improve the efficiency of financial administration at SMK Techno Media.The Agile development method was employed, with data collected through observation, interviews, literature review, and documentation. Several challenges were identified, such as delays in processing, inaccuracies in payment information, and inefficiencies in financial reporting. The developed system includes functionalities for generating bills, tracking payment status, sending notifications, and producing financial reports. These features are designed to be utilized by six user roles: administrators, teachers, students, parents, finance staff, and the school principal. The implementation results show notable improvements in data accuracy, information transparency, and administrative efficiency. Furthermore, the system supports digital transformation in the school’s financial management processes.

This community service activity aims to improve transparency and accountability in the management of citizen contributions through the implementation of a digital reporting system based on Google Spreadsheet in the Seroja Home Residence 2 Complex. The problems previously faced were the limitations of the manual system which was slow, inefficient, and less transparent. This activity was carried out through a series of stages, namely identifying needs, preparing system designs, training administrators and residents, and assisting with implementation. The results of the activity showed that the digital reporting system was able to improve administrative efficiency, strengthen citizen participation, and form an open and collaborative governance culture. This activity also increases digital literacy among residents and results in social change in the form of a shift in the role of residents from recipients of information to active partners in environmental management. This finding is reinforced by recent literature showing that simple yet participatory technology can be an innovative solution in strengthening local-based community governance. This activity can be replicated in similar environments with ongoing training and mentoring support.

This study analyzes how actors and structures play roles in addressing environmental issues caused by waste transportation truck activities in Dukuh Promasan, Salatiga. The findings reveal that the local community is actively involved in collective efforts, such as cleaning the roads and reporting issues related to waste management. Although the community generally tends to be passive towards government policies, this research found that residents of Dukuh Promasan actively participate in mitigating the negative impacts of waste transportation, including problems related to noise, odor, scattered waste, and leachate. The study employs a qualitative descriptive method to examine the interactions among various actors, such as the Environmental Agency (Dinas Lingkungan Hidup), the Ngronggo landfill management, truck drivers, and the Dukuh Promasan community. It explores the social dynamics resulting from these interactions, particularly how community initiatives can influence waste management policies and practices. Moreover, the study identifies the challenges faced by the Environmental Agency in managing waste, such as limited funding and facilities, which negatively affect the efficiency of waste collection and processing. These findings highlight the necessity of policies that promote active community participation in waste management. This research is expected to provide insights into the relationship between community behavior and the waste management system, and to recommend a collaborative approach to enhance environmental sustainability in Dukuh Promasan.

This study aims to analyze the level of community participation in the “Roti 7 Lapis” program (Response Time 7 Minutes of Free Fire Service) initiated by the Surabaya Fire and Rescue Department. Using a descriptive qualitative approach and Arnstein’s ladder of participation theory, the research explores citizen involvement in reporting, prevention, and early fire response. Data were collected through interviews and observations in two densely populated areas: Sidotopo Jaya and Kedung Rukem. The findings indicate that community participation has reached the "citizen control" level within the partnership stage, although it is not evenly distributed across regions. The main challenges include low public awareness, hoax reports to the 112 call center, and limited access for fire trucks due to environmental conditions. This study demonstrates that the success of the program relies not only on rapid response but also on efforts to foster meaningful community engagement. These findings contribute to the literature on participatory public policy within the context of urban emergency services.