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This study aims to explore the benefits of the accounting information system used in the drug purchasing process at the Ridos Inpatient Pratama Clinic, as well as to disseminate the internal control system used in the system, the accounting information system in drug purchases functions by managing purchase transaction data, recording, reporting drugs and internal control of drug purchases that control and control drug purchases. Data collection was carried out using a qualitative descriptive approach method, namely, interviews, observations, and collecting supporting evidence. From the results of this study, the accounting information system implemented is quite good. However, the system used does not optimally support internal control, strengthening internal policies and staff training is needed to improve the effectiveness of internal control of the drug purchase accounting information system.

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 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.  

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 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.

Community service on financial literacy with the aim of changing the mindset and behavior of business actors in managing their businesses has been carried out. The community service method used is based on lectures and training on financial management; both in planning programs based on financial capabilities, implementing programs and evaluating programs that have been created. The results of the community service show that business actors, especially BUMDes Zansibar managers, have understood how to utilize the capital they have to plan superior BUMDes programs. In addition, with this community service they can make simple financial reports in reporting organizational performance as a form of transparency in organizational management.

This research aims to develop a web-based school management information system that can improve the efficiency of education administration. In today's digital era, many schools face challenges in effective data and information management. This research uses a Systematic Literature Review (SLR) approach to identify and analyze relevant literature related to the development of web-based school management information systems. The results showed that the development of a web-based school management information system is generally able to improve the efficiency and effectiveness of education administration management, starting from data processing of students, teachers, finances, to reporting. The system supports transparency, speed of access and accuracy of information within the school environment. Although the results show consistent benefits, this research still has limitations in the number of sources and a relatively narrow study, so a broader and more in-depth follow-up study is needed.

This study aims to analyze the effect of gender diversity in the board of directors and the presence of an audit committee on the level of integrated reporting disclosure in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The study uses companies' annual reports as secondary data and applies multiple linear regression for analysis. The results show that both gender diversity and the audit committee have a positive and significant effect on integrated reporting disclosure. These findings support agency theory, which posits that sound corporate governance enhances transparency and reporting accountability. This research contributes theoretically to the literature on integrated reporting and offers practical implications for companies in formulating more sustainable and informative reporting strategies.

Laboratories play a crucial role in ensuring patient safety, with approximately 80–90% of clinical diagnoses relying on laboratory test results. Despite their importance, laboratory errors are reported to occur in about 0.012% to 0.6% of all tests conducted. Patient safety is fundamentally a managerial responsibility that can be improved through the implementation of robust systems aimed at detecting and addressing quality deficiencies. A reactive approach to this involves incident reporting followed by root cause analysis, which helps uncover and rectify weaknesses in existing policies and procedures. Alternatively, a proactive strategy such as Failure Mode and Effects Analysis (FMEA) focuses on evaluating the entire testing process, anticipating potential adverse events, and taking preventive measures before such issues arise. This method is particularly effective for prospective risk assessment in high-risk procedures, thereby minimizing the likelihood of errors within laboratories and other areas of patient care.

This research uses the Fraud Control Plan (FCP) as a moderating variable to explore how human resource competency, internal control systems, and internal supervision affect regional government financial reporting. Due to financial reporting transparency and accountability issues, public sector corruption remains rampant, prompting the study. A quantitative approach was used using moderated regression analysis. Lampung Province's Regional Financial and Asset Management Agency (BPKAD) accounting and reporting workers received questionnaires to gather data. The results show that human resource competency, internal control mechanisms, and internal supervision improve financial reporting. The Fraud Control Plan strongly moderates the correlations between human resource competency, internal supervision, and financial reporting quality, but not the internal control system. These findings imply that improving human resource competences, internal supervision, and fraud control may significantly enhance regional government financial reporting openness and accountability.

Every citizen has the right to get a job. Meanwhile, the work that is necessary for people to live a decent life for humanity is a job that pays enough and does not cause accidents or diseases. Law on Health No. 17 of 2023 Law No. 1 of 1970 on Occupational Safety: This law is the legal basis for the implementation of K3LH in Indonesia. Law No. 13 of 2003: Article 88 paragraph (1) of this Law states that every worker has the right to protection for occupational safety and health.  Permenaker No. 5 of 1996: This regulation regulates the K3 Management System. Meanwhile, getting enough wages in jobs in our country is very difficult and the weak protection of workers, especially regarding freelance daily workers, has not received much attention in the government's observation. Legal protection plays a crucial role in ensuring that K3 coaching runs effectively and sustainably. This includes regulations that require K3 training, the appointment of competent K3 officers, and incident reporting. The main challenges include ineffective supervision and low legal awareness. A robust legal framework, including K3 training, certification, and auditing standards, is essential to encourage investment in quality coaching. Strict law enforcement against K3 violations is also vital to minimize accidents and occupational diseases.

This study aims to examine the influence of Perceived Ease and Perceived Usefulness of the Unified e-Bupot System and e-Form on Taxpayer Compliance. The population in this study consisted of corporate taxpayers who utilized the services of tax consultant Edwin Suwandhy. A random sampling technique was applied, resulting in 66 respondents being selected. This research follows a quantitative approach, using questionnaires as the data collection method. The data obtained from the samples were analyzed using a multiple linear regression model. The study’s findings reveal that the perceived ease of using the Unified e-Bupot system positively influences taxpayer compliance. The greater the understanding and familiarity corporate taxpayers have with the e-Bupot Unification system, the easier they find it to comply with income tax reporting regulations. On the other hand, the perceived usefulness of the e-Bupot Unification system does not have a significant impact on taxpayer compliance. This result suggests that the perceived benefits of the system are not sufficiently compelling to improve corporate taxpayer compliance. Similarly, the perception of ease and usefulness of e-Form also showed no significant effect on taxpayer compliance. This is likely because corporate taxpayers feel that the e-Form system is not easy to use, and the perceived advantages of the system are still considered insufficient to drive compliance. These findings emphasize the importance of improving both the ease of use and the perceived benefits of the e-Bupot and e-Form systems to enhance taxpayer compliance. Future policy improvements should focus on increasing user experience and addressing any gaps in the perceived utility of these tax reporting systems, especially for corporate taxpayers.

Infrastructure development often faces challenges, especially with manual and unintegrated reporting systems. Manual reporting is time-consuming, prone to errors, and difficult for stakeholders to access, leading to supervision issues, budget misuse, and project delays. To address these problems, integrated digital reporting systems offer a promising solution to improve efficiency, transparency, and accountability. This study evaluates the effectiveness of the SILAT JANTAN application in supporting road infrastructure damage reporting in Kabupaten Madiun. Using a qualitative descriptive approach, data were gathered through in-depth interviews, field observations, and document analysis. The study applies the Technology Acceptance Model (TAM), focusing on perceived usefulness and ease of use by application users. Results indicate that SILAT JANTAN enhances reporting effectiveness, although challenges such as limited socialization and community participation remain. Recommendations include improving socialization, user training, and system strengthening to support sustainable technology adoption. This research aims to guide the development of a more effective and efficient digital reporting system to improve public services in Kabupaten Madiun.  

Micro, Small and Medium Enterprises (MSMEs) in the Social Service of the North Sumatra Province Batubara Regency are business operators engaged in the business sector, which touches the interests of the community around the Regency of Coal. MSMEs have an important position, not only in employment and public welfare, in many ways they are the glue and stabilize the problem of social inequality. MSMEs are currently very developed. However, the current problem that arises is that the Chair of the UMKM in Coal is having difficulty monitoring MSME social funding assistance provided to communities around Coal, the lack of public understanding of the reporting of the social assistance fund accountability and due to these inaccessible location conditions that triggered the social services difficult to monitor. then we need an information system that is able to do data collection, management, monitoring the use of aid funds. In addition, the Social Service can directly monitor the responsibility of MSMEs in managing aid funds.The results of this study are a monitoring information system application that replaces the previously running process, in this application makes it easy for the recipient to know the amount of assistance received and in making reports can be directly accessed online.

Illegal fishing is a form of maritime crime that threatens the sustainability of marine resources and causes significant economic losses for the country, particularly for coastal communities such as those in Natuna Regency. This activity not only harms the fisheries sector but also impacts food security, social stability, and the marine ecosystem. This study aims to examine in depth the surveillance strategy implemented by the Maritime Security Agency (Bakamla) in combating illegal fishing practices in Natuna waters. The research method used is a qualitative descriptive approach with data collection through in-depth interviews and analysis of Bakamla's strategic documents. The theoretical framework used refers to the concept of strategy according to Fred R. David (2016), which includes strategy formulation, implementation, and evaluation. The results of the study indicate that Bakamla has formulated a surveillance strategy by relying on 24-hour sea patrols, utilizing technologies such as the Automatic Identification Sistem (AIS), radio communications, and satellites, and establishing cross-agency collaboration including the Indonesian Navy, the Ministry of Maritime Affairs and Fisheries, and local government officials. The strategy was implemented through rotating patrols, outreach activities for fishermen and coastal communities, and the establishment of a public reporting channel to facilitate the dissemination of information regarding illegal activities. However, the implementation of this strategy still faces obstacles, including limited operational budgets, inadequate patrol fleets, and suboptimal response to public reports. Evaluation of the monitoring strategy showed positive impacts in the form of increased public awareness and participation, as well as a decrease in cases of fish theft in several vulnerable areas. However, the level of public involvement in reporting and independent monitoring still needs to be increased so that the monitoring strategy can be more effective and sustainable in safeguarding the sovereignty of Indonesia's marine resources.  

The purpose of this research is to design a basic food sales information system at Misman Store to assist the performance of Store employees in processing data and selling basic necessities which still use a manual recording system in managing stocks and transactions in the store, which causes inefficiencies in monitoring inventory of goods. Research using qualitative methods with data collection techniques through observation, interviews, and literature studies. The results of the study, among others, make it easier for employees at misman shops to complete the main tasks of selling goods such as data management to be easier, more efficient, and effective with this system. sales and sales transaction reports. The designed web-based information system has several main features such as system login, dashboard, item category management, inventory management, and transaction recording and reporting. This system is designed to improve the efficiency of store operations and facilitate the management of goods data and sales transactions.

Motorcycle theft is one of the most dominant forms of property crime in the Kebraon area, Karangpilang District, Surabaya City, and raises serious concerns among the community. This study aims to increase public awareness in preventing motorcycle theft by strengthening the role of the Security Unit (Satpam). The method used is a qualitative approach with data collection techniques in the form of interviews, observations, and documentation. The results of the study indicate that the presence of active, trained Satpam and having good relationships with the community can increase a sense of security and reduce crime rates. In addition, community participation and synergy between Satpam and the police have proven important in creating a safe environment. The author recommends routine training for Satpam, security socialization to residents, and the use of reporting technology as strategic steps in preventing crime. With this collaborative approach, it is hoped that a safer and more conducive environment will be created for community activities.

This study aims to analyze the Capacity of the New Village Government Apparatus in Takatunga I Village, Ngada Regency. The method used in this research is a qualitative method with a case study approach. The theory used in this research is the theory of Apparatus Capacity according to Asrori which highlights three abilities, namely basic ability, management ability and technical ability. Informants who became research sources amounted to 12 people. The data sources used are primary data and secondary data. Data collection techniques in the research are interviews, observation, documentation and literature study. Data analysis techniques used in the research are data reduction, data presentation and conclusion drawing. The results showed that the basic skills possessed by the apparatus in Takatunga I Village were inadequate, most of the apparatus did not know the basic fundamentals of village government, their main duties and functions. In addition, Takatunga I Village does not yet have a village profile and village government organizational structure. The management skills possessed by Takatunga I village officials are still very limited; there are still complaints from the community about the services provided, because there is only one official who can operate a computer. In addition, although monitoring is limited to monitoring development, evaluation in Takatunga I Village is still limited to reporting every semester. The financial disbursement process is well done, but the accountability aspect is still less than optimal. The technical capabilities of the Takatunga I Village apparatus are quite good, despite having limited facilities and mastery of technology such as computers.

Penelitian ini bertujuan untuk menganalisis implementasi dan efektivitas penggunaan HPAI Sales Integrated Sistem (HSIS) dalam pencatatan transaksi sederhana pada Business Center (BC) Halalmart HNI Sidoarjo 2. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus, mengumpulkan data melalui observasi langsung, wawancara semi-terstruktur dengan pengelola dan staf, serta analisis dokumen terkait penggunaan HSIS. Hasil penelitian menunjukkan bahwa implementasi HSIS memberikan dampak positif signifikan dalam meningkatkan efisiensi operasional, akurasi data, dan transparansi proses bisnis. Sistem ini terbukti user-friendly dan mudah diadaptasi oleh pengguna, dengan fitur-fitur terintegrasi yang mencakup pencatatan transaksi, manajemen inventaris, dan pelaporan real-time. HSIS berhasil mengotomatisasi proses pencatatan transaksi, mengurangi human error, dan memberikan dukungan yang kuat untuk pengambilan keputusan manajemen melalui fitur analytics dan reporting. Namun, penelitian juga mengidentifikasi beberapa tantangan, terutama ketergantungan tinggi pada konektivitas internet, kebutuhan pelatihan pengguna untuk fitur-fitur advance, dan perlunya adaptasi proses bisnis dari sistem manual ke digital. Kesimpulan penelitian menunjukkan bahwa HSIS efektif meningkatkan efisiensi waktu operasional dan kepuasan pelanggan, namun memerlukan langkah mitigasi untuk mengatasi tantangan teknis guna memastikan kontinuitas operasional yang optimal.

Timeliness in financial reporting is a critical aspect for companies as it influences stakeholders’ decision-making. However, in practice, there is often a time gap between the end of the fiscal year and the date the audit report is issued, commonly referred to as audit delay. This study aims to analyze the effect of company size, public accounting firm (PAF) reputation, and audit opinion on audit delay. The research method employed is quantitative with secondary data sources. The sample consists of 89 observations from 16 healthcare sector companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2023 period. The analytical technique used in this study is multiple linear regression analysis. The findings show that company size and audit opinion have a negative and significant effect on audit delay, supporting the agency theory applied in this study. Meanwhile, the reputation of the public accounting firm has no significant effect on audit delay, which is not in line with the agency theory.