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Dengue Hemorrhagic Fever (DHF) remains a major public health concern in Pidie Regency, Indonesia. Although digital surveillance systems such as SKDR have been introduced, the effectiveness of dengue control still largely depends on the role and capacity of surveillance officers. This study aimed to explore the experiences of dengue surveillance personnel in Pidie Regency, focusing on their knowledge, reporting mechanisms, encountered challenges, and expectations regarding the surveillance system. A qualitative method with a phenomenological design was employed, involving 11 purposively selected informants. Data were gathered through in-depth interviews and analyzed using the Miles and Huberman framework, encompassing data reduction, data display, and conclusion drawing. The analysis revealed six main themes: officers' knowledge and understanding of dengue, sources of data and case collection methods, the use of digital applications for reporting and analysis, implementation challenges in the field, cross-sectoral roles and support from village governments, and officers' expectations for improvement. The findings highlight that limited resources, technical issues, and insufficient intersectoral collaboration hinder effective surveillance. Strengthening the surveillance system requires responsive strategies that consider on-the-ground challenges. A deeper understanding of surveillance officers’ field experiences is crucial for developing adaptive and sustainable public health interventions for dengue control.

This study aims to analyze the effectiveness of tax audits and the implementation of online tax reporting systems (e-filing and e-reporting) on taxpayer compliance in Indonesia. Tax audits serve as a supervisory instrument conducted by the Directorate General of Taxes to ensure that tax obligations are fulfilled in accordance with applicable regulations. On the other hand, technological advancements have driven the modernization of tax administration through the adoption of online reporting systems, which aim to enhance convenience and transparency. This research uses a quantitative approach with survey methods targeting individual and corporate taxpayers registered at several tax service offices (KPP) across Indonesia. The findings indicate that properly conducted and periodic tax audits have a significant impact on improving taxpayer compliance. Moreover, the online reporting system has proven effective in increasing efficiency, reducing compliance costs, and enhancing transparency, thereby positively influencing voluntary compliance. The study concludes that the synergy between effective tax audits and a user-friendly online reporting system is a strategic key to improving tax compliance in Indonesia.

Income Tax Article 26 (PPh 26) is a type of tax imposed on income received by foreign taxpayers from Indonesia, including royalties, interest, dividends, prizes, as well as technical and managerial services. This study aims to analyze the implementation of Article 26 in cross-border transactions, the level of compliance by foreign taxpayers, and the effectiveness of tax withholding and payment by withholding agents. The method used is a descriptive qualitative approach through literature review and analysis of tax regulations. The results show that although the regulations concerning PPh 26 are relatively clear, there are still obstacles in its implementation, such as a lack of understanding by tax withholders, difficulties in validating foreign tax documents, and suboptimal utilization of tax treaties (Double Tax Avoidance Agreements). This research recommends enhanced education and training for withholding agents, stronger integration of digital reporting systems, and stricter supervision by tax authorities in order to maximize state revenue potential from Article 26 income tax.

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.

Budget management is an important component in ensuring the success of government programs, such as Technical Guidance (Bimtek) at the NTB Provincial Cooperative and SME Service. The purpose of this article is to analyze the effectiveness of budget management related to the implementation of Bimtek activities in the field of cooperative development during the 2021–2023 period. The methods used include interviews with service employees, collection of budget and realization data, and comparative analysis related to planning and implementation each year. The results of the study showed a discrepancy between the planned and realized budgets, which was caused by problems such as late disbursement, codification, and complexity of the reporting system. Although most activities were successful with a success rate of 90%, especially in 2021 and 2023, there was a significant decline in efficiency and productivity in 2022. As a result, real-based planning, improved administration and reporting systems, and coordination between parties are essential to improve the effectiveness of budget management in ensuring the smooth implementation of Bimtek activities.

The illicit circulation of small arms and light weapons along the southern border between Indonesia and the Philippines presents a critical challenge to both national and regional stability. The remote and difficult-to-access terrain, coupled with the frequent movement of non-state armed actors, contributes significantly to the deteriorating security landscape. This paper explores how effectively Indonesia and the Philippines have implemented the United Nations Programme of Action (UNPoA) in their efforts to combat this issue. Using a qualitative approach through literature review and guided by the international regime theory, this analysis highlights the current limitations in addressing the problem. Despite formal commitments by both governments through ratification and periodic reporting under the UNPoA, the actual enforcement on the ground remains inadequate. Key obstacles include poor coordination among domestic agencies, insufficient operational resources, and a lack of robust cross-border collaboration. This study emphasizes the necessity for continuous adaptation and local contextualization of international frameworks to ensure they can be realistically and effectively applied in areas with unique challenges.

The management of village funds in Indonesia is a crucial issue due to the high potential for fraud at the village level, despite the fact that the funds distributed each year continue to increase. In Sojol Subdistrict, Donggala Regency, cases of corruption involving village officials show that even though regulations have been established, practices in the field are still prone to irregularities that directly impact the welfare of the village community. This study aims to examine the influence of moral sensitivity, whistleblowing systems, official competence, and organizational culture on fraud prevention in village fund management. This study uses a quantitative approach, with data collected through a questionnaire distributed to 54 respondents consisting of village officials and members of the Village Council (BPD). The results of this study indicate that moral sensitivity, whistleblowing systems, official competence, and organizational culture simultaneously have a significant impact on fraud prevention in village fund management, although the level of influence of each varies. This underscores the importance of moral integrity and reporting systems, as well as strengthening competence and organizational culture at the village level.

The purpose of this study is to examine the service quality of PT. Pos Indonesia (Persero), Sukamerindu Branch, Bengkulu City. The method used is descriptive and qualitative, with data collection techniques including observation, interviews, and documentation. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. The study assessed several dimensions: tangible evidence, reliability, responsiveness, assurance, empathy, and good corporate governance (GCG), particularly focusing on PT. Pos Indonesia’s ethical adaptation to the local cultural values and its active role in supporting the community’s economic development as part of its corporate social responsibility. The findings indicate that the service quality at the post office is poor. Based on these results, the researcher recommends that the central management of PT. Pos Indonesia (Persero) implement strict regulations regarding excellent service standards for all employees across Indonesia. In addition, the company should provide suggestion boxes and a call center with an accessible telephone number for customers to report poor service. The public is also encouraged to play a more active role in monitoring the performance of this state-owned enterprise (SOE) by submitting complaints to the Ombudsman or through the government reporting platform, lapor.go.id.

This study investigates the effect of environmental costs on the level of environmental information transparency in manufacturing companies in the basic materials subsector, while providing empirical evidence regarding the relationship. Environmental costs are calculated through the ratio of corporate social responsibility (CSR) burden to the organization's net profit. Meanwhile, the company's environmental performance is evaluated using the PROPER rating on an ordinal scale. The level of environmental coverage is measured comprehensively through the Clarkson index which covers various dimensions of existing reporting. A quantitative approach with multiple linear regression analysis is applied to test the relationship between variables. In selecting the sample, a purposive sampling technique was used by considering the completeness of the data and certain sector criteria, resulting in 35 companies as the final sample that met the analysis requirements. The results of the study revealed that an increase in environmental costs is directly proportional to a significant increase in environmental coverage. This indicates that company investment in environmental programs encourages more transparent reporting practices. In addition, environmental performance as reflected in the PROPER rating is also proven to have a positive and significant effect on the extent of environmental coverage.

This study examines the impact of the SiPanjol Mobile application on tax compliance among trestaurant taxpayers in Mojokerto Regency. The digital tax payment service helps address common issues in manual systems, such as delayed reporting and lack of transparency. Using a qualitative descriptive approach, data were gathered through interviews and field observations. The findings indicate that the application simplifies reporting and payment processes while promoting voluntary compliance. Overall, SiPanjol Mobile contributes to a more accessible and transparent local tax system.

This research discusses the implementation of PSAK 221, which regulates the impact of foreign exchange rate changes on the financial statements of PT Adaro Andalan Indonesia Tbk, particularly related to foreign currency transactions. PSAK 221 establishes the methods for recording and reporting foreign currency transactions and recognizing exchange rate differences arising from exchange rate fluctuations. In the context of PT Adaro, which operates in the mining sector and frequently conducts international transactions, implementing this standard is crucial to maintaining the accuracy and transparency of financial reports that stakeholders require. This research aims to guide PT Adaro in managing foreign currency transactions and recording the impact of exchange rate fluctuations by PSAK 221 provisions to ensure accurate, transparent, and compliant financial statements with applicable accounting standards. This research uses a qualitative descriptive method, with a document study approach, to analyze the annual financial statements of PT Adaro Andalan Indonesia Tbk. The data used consists of secondary data obtained from the company’s financial statements and foreign currency transaction records, covering 2024, to identify the application of PSAK 221 in foreign currency transactions and its impact on the financial statements.

This study aims to analyze the effect of tax sanctions, service quality, and tax socialization on individual taxpayer compliance. The population in this study consists of individual taxpayers registered at the Gianyar Primary Tax Office (KPP Pratama Gianyar), with a sample of 100 respondents determined using the Slovin formula. Data were collected by distributing questionnaires directly through Google Forms to respondents. The collected data were then tested and analyzed using multiple linear regression analysis with SPSS 26 for Windows. This research contributes positively to improving compliance in submitting annual tax returns (SPT) and can provide valuable input for the Gianyar Primary Tax Office regarding the importance of enforcing tax sanctions, improving service quality, and conducting effective tax socialization to encourage better annual tax reporting each year. The results of the analysis show that tax sanctions and service quality have a positive effect on individual taxpayer compliance, whereas tax socialization does not significantly affect individual taxpayer compliance.

The advancement of digital technology has driven the education sector to transform its information management and decision-making processes to become more effective. This study aims to examine the role of innovation in Management Information Systems (MIS) as a key support in the decision-making process within educational institutions. The research uses a qualitative descriptive approach, with data collection techniques including in-depth interviews, participatory observations, and documentation in several schools that have implemented MIS. Data analysis is conducted thematically to explore the effectiveness of MIS in supporting educational policy and operational management. The findings reveal that MIS has been implemented across various aspects of school management such as academic administration, finance, and reporting, significantly enhancing efficiency and transparency; it supports data-driven decision-making, enabling school principals and policymakers to make more accurate, measurable, and objective decisions; and although challenges such as limited digital infrastructure and human resource competencies exist, these can be addressed through training, mentoring, and the development of a technology-based work culture. Therefore, MIS proves to be an essential tool in establishing a modern, efficient, and sustainable education governance system.

 Community service activities have been carried out with the title of modifying palm sugar molding tools as an effort to improve the economy of palm sugar craftsmen in Bulukumba Regency, which is a form of community service, with the orientation of its activities in the field of community service. The form of this activity consists of: 1) identification of activity targets, which is carried out with a communication approach to the community in finding and studying problems in the field, 2) implementation stage, which begins with providing material in the form of participatory counseling on the importance of improving the economy of palm sugar craftsmen in Bulukumba Regency, then the design of making the tool is carried out which begins with the manufacture of a molding tool in the form of a molding tool model design, and 3) the progress reporting stage, aims to report on the conditions of the implementation of temporary activities in the field. With this program, the palm sap processing community in Bulukumba Regency can easily increase the selling value of the palm sap they make, the market share of palm sap sugar is also getting wider, the marketing of this product is increasing, so that it can increase the productivity of palm sap sugar through alternative effective palm sugar printing methods. The indicators for achieving targets and outputs from this community service activity are the creation of palm sugar products with high competitive value, so that they can advance the people's economy, especially palm sap sugar entrepreneurs in Bulukumba Regency.

The implementation of educational financial management is crucial as part of the commitment to progress that is the focus of this study, with the aim of examining financial management based on the principles of effectiveness, efficiency, transparency, and accountability in the 'Aje Kendor Sekolah' program using Public Financial Management Theory and Policy Implementation Theory. This study uses a qualitative research method with Creswell's case study approach. The research findings indicate that budget management aligns with formal procedures, but planning is not yet fully participatory. The reporting system is structured, but community involvement in oversight remains symbolic. The presence of collaboration among various stakeholders has not addressed the shortages in facilities and funding. Therefore, these shortages need to be addressed to encourage sustained school participation in the future.

This study aims to analyze the implementation of Good Governance principles, including accountability, transparency, and participation in the management of Village Funds in Tambaksari Kidul Village, Kembaran Subdistrict, Banyumas Regency. The research method uses a descriptive qualitative approach with data collection techniques through interviews, observations, and documentation. The results of the study indicate that accountability in village financial reporting has been carried out in accordance with regulations, although there are still delays in reporting. Transparency in budgeting and the implementation of village funds has been conducted through village meetings and village information media, but has not yet reached the stage of impact evaluation. Community participation is quite active in planning and implementation, but minimal in the evaluation stage. Challenges faced include limited human resources, infrastructure, and low community participation. Strengthening human resource capacity, improving information transparency, and optimizing inclusive village meetings are needed to support better village fund management.

This study aims to examine the role of biomechanics in preventing injuries in karate athletes through a systematic review. The research method follows the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) framework with a literature search in the Science Direct database, Google Scholar, and the use of tools such as VOSviewer and Publish or Perish. Studies that met the inclusion criteria (10 articles) were analyzed to identify injury patterns, biomechanical factors, and prevention strategies. The results showed that the most common injuries in karate athletes were contusions, calf muscle strains, and finger sprains, which were related to force distribution, extreme joint angles, and postural control. Biomechanical analysis (motion capture, EMG, force plate) proved that technique correction, proprioception training, stabilizing muscle strengthening, and balance training could reduce the risk of injury by up to 20%. Significant differences were found between novice and elite athletes in terms of movement consistency and neuromuscular control. The integration of biomechanical principles with karate philosophy (mushin, zanshin, kime) was also emphasized to maintain a balance between performance and cultural values. Limitations of the study include heterogeneity of measurement instruments and potential publication bias. Future recommendations include longitudinal studies, development of portable devices (IMUs), and personalization of training programs based on individual biomechanical profiles

This study aims to understand how sustainable accounting practices can improve the transparency of reports related to environmental, social, and governance (ESG) aspects. This study uses a literature review method by examining 20 relevant previous studies. The discussion results indicate that sustainability accounting helps companies record and report financial and non-financial information transparently, thereby strengthening stakeholder trust and supporting decision-making. Additionally, digital technology enhances the effectiveness of ESG reporting, making it more accessible and accurate. Sustainability accounting is proven to be important not only for transparency but also for long-term business sustainability.

Regulation PER-05/PJ/2019 is a fiscal regulation issued by the Directorate General of Taxes (DJP) as an effort to strengthen the governance and accountability of zakat institutions in Indonesia. This regulation governs the procedures for issuing certificates for zakat management institutions so that the zakat paid by muzakki can be deducted from gross income for tax purposes. This study aims to analyze how PER-05/PJ/2019 is implemented by zakat institutions, the extent to which this regulation enhances reporting and transparency, and the various obstacles encountered during its implementation. With a qualitative approach and descriptive method, this research found that PER-05/PJ/2019 encourages zakat institutions to meet administrative requirements, conduct external audits, and perform regular financial reporting, thereby enhancing professionalism and public trust. However, the main challenges are still faced by small zakat institutions, such as limited human resources and financial information systems. Nevertheless, this regulation opens up opportunities for zakat institutions to become more professional, transparent, and accountable, as well as strengthening the integration between the zakat and tax systems in Indonesia.

This study aims to analyze and describe the effectiveness of Village Fund Allocation (ADD) management, as well as the supporting and inhibiting factors in Negeri Amahusu, Nusaniwe District, Ambon City. The research employs a qualitative method with in-depth interview techniques for data collection.Based on the findings, it can be concluded that the management of Village Fund Allocation (ADD) in Negeri Amahusu is transparent, but community participation needs to be improved through more effective socialization and communication. The use of ADD aligns with the planned budget, yet challenges persist in fund disbursement and transparency in proposal acceptance. Financial administration is carried out accountably, despite encountering technical difficulties in transaction recording. The capacity of village officials still requires improvement, particularly in understanding updated regulations and financial reporting. Community participation is relatively high in village meetings and mutual cooperation activities, although material contributions remain limited. Coordination between institutions functions effectively, yet formal communication must be enhanced to ensure clearer information dissemination and greater community involvement.