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This community service program was implemented to strengthen the digital literacy and competencies of health cadres in Simogirang Village, Prambon Sub-district, Sidoarjo Regency, particularly in the recording and management of Posyandu (integrated health service post) data. The initiative responded to ongoing issues stemming from manual documentation methods, which were prone to human error, inefficiency, and lack of integration with regional health information systems. To address these challenges, the program delivered an IT-based training module using a combination of direct instruction, demonstrations, and hands-on simulations. The training emphasized the use of accessible and cost-effective tools such as Google Forms and Google Sheets, designed in alignment with the principles of adult learning (andragogy) and Kurt Lewin’s change management model to facilitate behavioral adaptation and technology acceptance among the participants. A total of 25 health cadres participated in the program. Pre- and post-training evaluations demonstrated significant improvement in digital skills, with 80% of participants achieving a minimum of 85% accuracy in completing digital forms and managing records. In addition, a prototype digital system based on Google Workspace was successfully piloted in two Posyandu locations. This system enhanced the timeliness, accuracy, and integration of health data reporting to local health centers (Puskesmas), offering a scalable and sustainable solution for grassroots healthcare data management. Despite the positive outcomes, the program also identified key challenges, notably limited internet infrastructure and varying levels of prior digital exposure among cadres. These findings underscore the need for continuous mentoring, support from local government stakeholders, and potential investment in digital infrastructure. Overall, the initiative contributes to Indonesia’s broader goals of digital transformation in public health, particularly at the village level.

The rapid growth of RT/RW Net-based internet services among the community has driven the need for an integrated, efficient, and easy-to-use billing system. The self-help RT/RW Net model often faces challenges in terms of administrative management, especially related to customer recording, billing, and financial reporting which are still done manually. Common problems faced by partners are payment systems that have not been digitized and minimal transparency in data collection and tracking of customer transactions. The purpose of this activity is to design and implement a web-based billing application built using the Laravel framework. This application is designed to facilitate the process of managing customer bills, monitoring internet service usage, and preparing financial reports automatically and in a structured manner. The method of implementing the activity includes the system design stage, training partners in using the application, and assistance in direct implementation in the RT/RW Net operational environment. The results of the activity show that the developed system has succeeded in automating most of the billing process and increasing the efficiency of administrative management by up to 80%. In addition, this system also has a positive impact on increasing transparency and accuracy of customer data. Suggestions for further development include the addition of automatic payment features through integration with payment gateways, as well as improving the user interface to make it more responsive and user-friendly.

This study examines the influence of leverage, profitability, and capital structure on earnings management in consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Earnings management has become a central issue in financial reporting, as it reflects managerial discretion in presenting financial information that may not fully align with the company’s actual economic condition. Understanding the determinants of earnings management is therefore essential to enhance transparency, credibility, and stakeholder trust in corporate financial reports. The research employed a quantitative approach using multiple linear regression analysis, with data processed through SPSS version 25. The sample consisted of 104 company-year observations, which were selected using purposive sampling techniques and subsequently refined through outlier testing to ensure data validity and reliability. The independent variables analyzed were leverage, profitability, and capital structure, while earnings management served as the dependent variable. The empirical findings demonstrate that leverage and profitability exert a significant influence on earnings management practices. Specifically, companies with higher leverage tend to engage in earnings management as a mechanism to meet financial obligations and reduce the risk of violating debt covenants. Similarly, higher profitability motivates managers to manipulate earnings in order to sustain investor confidence and maintain a favorable corporate image. In contrast, capital structure is found to have no significant effect on earnings management, indicating that financing decisions between debt and equity may not directly influence managerial behavior in financial reporting. These results highlight the importance of monitoring leverage and profitability indicators as potential predictors of earnings management. For corporate management, the findings suggest the need to implement stronger internal control systems and uphold ethical financial practices. For investors and regulators, the study provides useful insights into assessing company performance beyond reported earnings, thereby supporting more informed decision-making and promoting the integrity of capital markets.

PT Udara jadi Bersih Bekasi is a company engaged in testing Heating, Ventilation, and Air Conditioning (HVAC) systems. So far, the process of recording test results is still carried out manually using paper media. This process poses a number of obstacles, such as delays in recording, potential input errors, and limitations in accuracy and data storage. This condition also has an impact on delays in the submission of test results information to supervisors, who should need fast and accurate data for decision-making. To answer this problem, a web-based application is needed to design a web-based application that is able to digitize the entire workflow of recording and reporting HVAC test results. With a web-based system, data can be managed centrally, more structured, and easily accessible at any time. This application is also equipped with QR Code technology to speed up access to test results. Supervisors and technicians only need to scan the code for complete information, so they no longer rely on manual searches that are time-consuming and prone to serious errors in technical documentation. The design of this application uses the Waterfall method which consists of the stages of needs analysis, system design, implementation, testing, and maintenance. UML is used as a tool to describe business processes and system activity flows in detail, so that development can be carried out more systematically, efficiently, and in a targeted manner according to applicable software engineering standards. With the implementation of this application, PT Udara jadi Bersih Bekasi is expected to be able to improve operational efficiency, reduce recording errors, and speed up the information distribution process. In the end, this digitalization will support companies in providing services that are more professional, accurate, innovative, reliable, and according to the needs of the modern HVAC industry in the era of global digitalization.

In the digital era, savings and loan cooperatives are required to manage their finances efficiently and accountably through the implementation of effective accounting information systems (AIS). AIS plays a crucial role in producing accurate, timely, and reliable financial reports. However, many cooperatives in Denpasar City continue to face challenges such as delayed reporting and low-quality financial information, despite having adopted information technology. This study aims to examine the influence of information technology sophistication, skills, and work experience on the effectiveness of accounting information systems. The sample consists of 98 cooperative employees who use accounting information systems in their work, selected using purposive sampling. Data were collected through questionnaires, and the analysis was conducted using multiple linear regression. The results of the study indicate that information technology sophistication, skills, and work experience have a significant positive effect on the effectiveness of accounting information systems. This research provides empirical evidence supporting the Technology Acceptance Model (TAM), which emphasizes two main factors influencing technology adoption: perceived ease of use and perceived usefulness. The findings are expected to contribute to cooperative management development and encourage improvements in human resource capacity and the use of technology to support better financial governance.  

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.

This research aims to examine and describe the implementation of a digital-based Cost of Revenue recording system at PT Alam Mulya as a logistics service company. Amid the rapid development of information technology, digital-based financial recording systems have become a strategic solution for enhancing efficiency, accuracy, and transparency in financial reporting. This study employs a qualitative descriptive approach, utilizing data collection techniques through literature review, direct observation, and interviews with parties involved in the company's financial recording process. The research findings indicate that the use of the Shortcut-AM application can accelerate the real-time recording of direct costs, reduce the risk of recording errors, and facilitate internal monitoring and audits. However, the effectiveness of the system still faces several challenges, such as delays in collecting supporting documents, account classification errors, and discrepancies between account mutation data and internal records. These challenges highlight the importance of cross-divisional coordination, ongoing technical training, and strengthening internal controls to ensure the system operates optimally. Thus, the digital-based recording system not only enhances operational efficiency but also serves as an essential foundation for maintaining the integrity and accountability of the company's financial reports.

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.

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.    

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

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.

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.

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.

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.

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 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.

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 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 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.