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Dengue Hemorrhagic Fever (DHF) is transmitted through the bites of Aedes aegypti and Aedes albopictus mosquitoes. Efforts that can be made to reduce the incidence of dengue fever are through the 3M plus movements (draining, burying and covering) and carrying out preventive activities such as sprinkling larvicide powder, using mosquito repellent, and planting mosquito repellent plants. The aim of this community service is to increase public knowledge about recognizing and preventing dengue fever as an effort to prevent and control the disease. The activities were carried out at Padukuhan Nologaten, Caturtunggal Village, Sleman Regency, Yogyakarta Province in May-June 2024. The activities carried out include situation analysis, preparation, implementation, monitoring and evaluation, and analysis and reporting. The participants of this activity numbered 37 people with the majority aged 46-65 years (48%) and college education background (48%). The average level of community knowledge about the prevention and control of dengue fever before counseling (pre-test) was good (89%) and sufficient (11%) and after counseling, the level of community knowledge increased to good (95%).

This study analyzes the differences between Western and Middle Eastern media framing in reporting the Israeli-Palestinian conflict. Western media tends to portray Israel as a party threatened by terrorism, with a focus on national security. In contrast, Middle Eastern media highlight the suffering of the Palestinian people and criticize Israeli policies that are considered as occupation. By analyzing reports from media outlets such as BBC, CNN, Al Jazeera, and Al Arabiya, it was found that these framing differences influence global public opinion. Western countries are more supportive of a two-state solution with an emphasis on Israel's security, while Middle Eastern countries emphasize justice for Palestinians. This difference creates polarization that hinders the peace process and creates tension in international diplomacy. This research suggests the need for a more balanced and inclusive narrative to achieve a sustainable peace solution.

This study discusses the Responsibility of Livestock Owners for Damage to Agricultural Land Owned by Residents in Nobo Village, Ile Boleng District, East Flores Regency. This study aims to determine the mechanism for resolving the problem of agricultural land damage caused by livestock in Nobo Village, Ile Boleng District, East Flores Regency and the form of accountability of livestock owners for damage to agricultural land caused by livestock. This study uses a qualitative research approach with an empirical research type. The techniques used in collecting data for this study are Observation, Interviews, Literature Studies, and Documentation. The results of this study indicate that the mechanism for resolving the problem of agricultural land damage caused by livestock in Nobo Village, Ile Boleng District, East Flores Regency through the stages of Reporting, Examination, and Trial. The law that regulates this, Article 1368 of the Civil Code, clearly regulates the responsibilities of livestock owners, and the Prohibition on releasing animals is also regulated in the Regional Regulation of East Flores Regency Number 25 of 1988 concerning Livestock Maintenance, but the sense of awareness of the community's obligations alone does not seem to be running. Claims that can be handed over to the pet owner who caused the loss can be in the form of compensation in the form of money and compensation in the form of returning it to its original condition (natural compensation).

This study aims to explore the extent to which the application of accounting in the musyarakah contract affects the success of micro-business financing. The research was conducted at one of the Islamic Rural Financing Banks (BPRS) in Palembang. A qualitative approach was used to gain a deep understanding of the role of accounting in the implementation of the musyarakah contract, with a focus on the processes of recording, reporting, and financial supervision of micro-financing. The results indicate that the proper application of accounting in the musyarakah contract significantly contributes to the success of the financing. This is reflected in increased transparency, accountability, and the ability of micro-businesses to manage finances more effectively. The study recommends that BPRS intensify accounting support and education for customers to maximize the benefits of musyarakah financing.

This study aims to examine the role of financial transparency as a foundation in maintaining the integrity and accountability of the church as a non-profit organization. Using a qualitative approach through literature study, data were obtained from various literature such as books, scientific articles, social media, and reports of cases of misuse of funds in the church environment. The results of the study indicate that transparency in church financial reporting plays an important role in building congregational trust, preventing misuse of funds, and strengthening ethical values ​​of service. Independent audits and the formation of a financial team with integrity are crucial factors in realizing accountable fund management. In addition, transparency is not only an administrative obligation, but also a spiritual calling in maintaining the testimony of the church as the body of Christ. This study recommends the implementation of an open financial reporting system, strict internal supervision, and a culture of responsible service as real steps to encourage transparency in church governance.

The aim of this study is to examine the philosophical and practical differences between conventional and Islamic financial reports. Laporan keuangan konvensional disusun berdasarkan prinsip-prinsip ekonomi kapitalis, dengan orientasi pada laba dan kepentingan pemegang saham. Meanwhile, Islamic financial reports are based on Islamic principles that emphasise justice, transparency, and social responsibility, as well as holding financial activities accountable not only to humans, but also to Allah SWT. The research method used was qualitative descriptive-comparative through a literature study of accounting standards and related journals. The results of the study show differences in reporting objectives, report structure, basic principles, transaction measurement methods, and stakeholder orientation. Laporan syariah mencakup unsur-unsur tambahan, seperti laporan zakat, qardh, dan tanggung jawab sosial, yang tidak ditemukan dalam sistem konvensional. Memahami perbedaan ini sangatlah penting untuk mempromosikan praktik pelaporan keuangan yang tidak hanya berorientasi pada keuntungan, tetapi juga menjunjung tinggi nilai-nilai etika dan keberlanjutan.

Financial reports are made to provide information regarding the financial position, performance and changes in the financial position of a company and there are demands in reporting and compliance with the timeliness of submitting the company's financial reports. Consumer non-cyclical is a type of stock issued by companies whose business is not affected by the seasons or economic cycles in a country. The purpose of this study is to test and analyze the effect of operational complexity, management replacement and company size on audit report lag. The data used in this study are secondary data accessed through the website www.idx.co.id with 65 research samples. The results of this study indicate that operational complexity, management replacement, and company size have an effect on audit report lag.

This research examines the role of SIMKARI (Sistem Informasi Manajemen Kejaksaan) in enhancing transparency and accountability at the High Prosecutor’s Office of Gorontalo in the digital era. The implementation of SIMKARI, as a digital management information system, is aimed at improving the efficiency of data management, monitoring, and reporting within the institution. Through qualitative research methods including literature study, observation, and interviews with key stakeholders at the High Prosecutor’s Office of Gorontalo, this study identifies both the benefits and challenges associated with SIMKARI's use. The results indicate that SIMKARI has significantly contributed to the transparency of public information and the accountability of internal performance. However, challenges such as limited digital literacy and infrastructure issues remain. The study concludes that continuous improvement and strategic collaboration are necessary to optimize SIMKARI’s effectiveness in supporting a transparent and accountable justice system.

This study aims to analyze the impact of the transition from manual to electronic (e-Filing) annual tax return (SPT) reporting on the efficiency of tax administration in Indonesia. Indonesia adopts a self-assessment system, granting taxpayers full trust to report and calculate their own tax obligations. However, manual SPT reporting often leads to challenges such as slow processes, human error risks, and high administrative burdens. To address these issues, the government has implemented an electronic filing system (e-Filing) as part of its tax service modernization efforts. This research employs a qualitative library research method by reviewing literature, regulations, and previous relevant studies. The findings indicate that e-Filing significantly enhances administrative efficiency, accelerates processes, reduces operational costs, and improves data accuracy and security. The implications of this research highlight the importance of optimizing socialization, training, and further development of the e-Filing system to encourage more taxpayers to shift to electronic reporting, thereby fostering a more modern, transparent, and accountable tax administration.

This study aims to evaluate the effectiveness of the local government administrative system in improving the management performance of the Regional Revenue and Expenditure Budget (APBD). The method used is a literature review by analyzing various previous studies, official reports, and policy documents related to APBD management at the regional level. The results show that a well-structured administrative system can accelerate the planning, implementation, and reporting processes of the APBD, although challenges remain in inter-unit coordination and the utilization of information technology. To enhance effectiveness, it is recommended to strengthen human resource capacity, update financial information systems, and reinforce internal oversight. These findings contribute to efforts to achieve more accountable, efficient, and transparent regional financial governance.

According to data from the Ministry of Cooperatives and SMEs in 2024, Indonesia has more than 60 million SMEs, which are very important to its economy, contributing 60% to the national GDP. However, around 77.5% of SMEs do not keep financial records, while 22.5% have some form of financial reporting that is often inconsistent and poorly documented. Many entrepreneurs do not realize the importance of financial reports, instead focusing on business growth and sales. Lack of financial literacy leads to poor decision-making and operational transparency. Quality financial reports can facilitate access to capital and serve as an indicator of business success. Programs aimed at improving financial literacy and the importance of financial reporting have shown a positive impact on SME performance. The training program for Dapur Umi Ila SMEs in Bojongkerta aims to empower participants through education on financial management, emphasizing the importance of maintaining accurate financial records for proper decision-making and sustainable business growth. By creating financial reports, Dapur Umi Ila SMEs are expected to be more concerned about operational finances so that they can learn to make decisions based on relevant and reliable financial reports..

The purpose of this research is to analyze Indonesian retail investors' perceptions of ESG implementation post the latest regulations, their experiences in detecting greenwashing, and the factors influencing these aspects. The research employed a qualitative approach using online data such as sustainability reports, news, surveys, and forums. The results indicate that retail investors' understanding of ESG varies, with a relatively low level of trust in corporate claims due to concerns about greenwashing. They rely on diverse information sources and use subjective ESG assessment criteria. Investors' experiences in identifying potential greenwashing are marked by the discovery of inconsistent information and suspicion towards specific indicators; however, actions taken vary and are often hindered by limitations. These perceptions and experiences are influenced by investor characteristics, the quality of information sources, regulatory effectiveness, corporate communication practices, and social and media influence. This research concludes the necessity for enhanced ESG literacy, reporting standardization, stricter oversight, and transparent communication to build trust and promote sustainable investment in Indonesia.

The objective of this research is to understand how the stunting reduction policy is implemented by the Health Office in West Seram Regency. The issue to be addressed in this research is: How is the implementation of the stunting reduction policy by the Health Office in West Seram Regency? This research involved eight informants. Data were collected through in-depth interviews, observation, and documentation. The collected data were analyzed using a descriptive qualitative analysis technique with a case study approach. Based on the policy implementation theory by Edward III, which includes four variables: Communication, Resources, Disposition, and Bureaucracy. The findings of this research indicate that the implementation of the stunting reduction policy has been carried out, but it is not yet optimal. In terms of communication, policy communication has been conducted through various media, but it has not reached the entire community. Limited resources, especially nutrition personnel and supporting facilities, are the main obstacles. The disposition of implementers is fairly good, but the lack of incentives hampers work motivation. Regarding bureaucracy, the appointment process of bureaucrats is carried out based on competence with reporting systems through the e-PPGBM application, but cross-sectoral coordination remains ineffective.

This study discusses the impact of public distrust on government performance, especially related to the transparency of regional tax allocation in Bandar Lampung. The purpose of the study was to analyze how public perception of government transparency affects the level of tax compliance and the effectiveness of regional tax management. The methods used are literature studies and normative juridical analysis of laws and regulations as well as secondary data related to tax revenues in Bandar Lampung. The results of the study show that the lack of transparency in the management and reporting of regional taxes lowers public trust, which has an impact on low participation and compliance of taxpayers. The implications of these findings underscore the importance of increasing transparency and accountability of local governments to rebuild public trust and achieve tax revenue targets optimally.

Limited access to formal financing remains a persistent challenge for Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, despite their vital contribution to economic development. Among the key barriers are poor-quality financial reporting and the lack of digital accounting adoption, which hinder financial transparency and lender trust. This study aims to analyze the influence of financial reporting quality and the use of digital accounting technology on MSMEs’ access to financing from formal financial institutions. A quantitative explanatory research design was employed, involving 120 MSMEs in Banyumas Regency, Indonesia. Primary data were collected through structured questionnaires and analyzed using multiple linear regression after satisfying classical assumption tests. The results indicate that both financial reporting quality and digital accounting technology have significant positive effects on access to financing. Financial reporting quality exhibited a slightly stronger influence, confirming its role in reducing information asymmetry and signaling creditworthiness. The adoption of digital accounting tools, such as BukuKas and Accurate, improved financial documentation, auditability, and lender confidence. These findings underscore that internal financial practices are critical enablers of financial inclusion, especially in semi-urban contexts.The study concludes that enhancing the quality of financial reports and promoting digital accounting adoption are essential strategies for improving MSMEs’ access to external funding. The findings offer practical implications for policymakers and financial institutions while also contributing to the theoretical understanding of MSME financial behavior in the digital era.

Technology that develops very rapidly brings many changes, especially in the development of medical records in hospitals that are increasing. Electronic medical records bring many benefits, one of which is improving the quality of services in hospitals. The medical records used at Hermina Arcamanik Hospital are mostly electronic-based, including reporting. However, problems were found in the medical record installation, namely, there were several reports that had not been managed optimally. This is because reporting still uses google spreadsheets which requires data to be moved manually one by one, so it takes a long time, and the quality of reporting becomes less accurate. A real example of this problem can be seen in the process of reporting patient Mortalitys. Meanwhile, accurate and systematic reporting of Mortality data is essential in supporting decision-making in hospitals. Therefore, the design of a patient Mortality reporting information system is urgently needed to make time efficient and improve the quality of reports. The method used in designing this system is extreme programming and web-based. The results of this information system design are able to shorten the time to make Mortality reports and can produce accurate data

The dissemination of information that cannot be proven true or what is often called fake news is very vulnerable today. In reporting, the press has a responsibility in the event of an objection to a news report. Based on the Press Law, the press is obliged to serve the right of reply and the right of correction to public complaints about press coverage. Regarding fake news in Indonesia, the regulations are contained in the Criminal Code, ITE Law, Broadcasting Law and other laws. This research aims to find out the regulations that become the legal umbrella for victims of fake news perpetrated by the press and the extent to which the press is responsible for fake news in the news. The research method used is a literature study using primary, secondary and tertiary legal materials.

In educational research, identifying variables and determining data sources are essential components in designing a systematic and accurate study. Research variables refer to the elements that are observed and measured within a study. These variables can include student achievement, motivation, teaching strategies, or learning environment conditions. Generally, variables are categorized as independent, dependent, control, or moderator variables. The independent variable is the influencing factor, while the dependent variable is the outcome. Control variables are held constant to avoid interference, and moderator variables affect the strength or direction of the relationship. The process of identifying variables begins with formulating the research problem and objectives. By reviewing theoretical frameworks and previous studies, researchers can focus their investigation on measurable aspects. For instance, in a study about the effectiveness of online learning on student performance, the independent variable is online learning, while the dependent variable is student achievement. Beyond identifying variables, researchers must also determine the appropriate types of data sources. Data sources are generally divided into two categories: primary and secondary. Primary data are collected directly from research subjects, such as through interviews, observations, or questionnaires. Secondary data, on the other hand, are obtained from existing sources like documents, books, journals, or official reports. The choice of data source must align with the research approach—quantitative, qualitative, or mixed methods. In quantitative research, primary data such as test scores or survey responses are used to measure variables numerically. In qualitative research, in-depth interviews and observations are commonly used to explore meanings and context. Using both types of data in combination can enhance data validity through triangulation. Ultimately, researchers must ensure the validity and reliability of their data, while also maintaining ethical standards in data collection and reporting. By understanding how to identify variables and select appropriate data sources, educational research can yield credible findings that contribute meaningfully to educational theory and practice.

The Sikka Regency Regional Revenue Agency (Bapenda) has a strategic role in managing Regional Original Income (PAD), which includes various types of regional taxes, one of which is hotel tax. Hotel tax makes a significant contribution to increasing PAD, but there are various challenges in collecting it, such as erratic income fluctuations and inaccuracies in tax reporting by taxpayers. This research aims to analyze the strategies implemented by the Sikka Regency Bapenda in increasing hotel tax payments and identify the obstacles faced in implementing the self-assessment system. The research method used is qualitative with data collection techniques through interviews, observation and documentation studies. The research results show that Bapenda has implemented various strategic steps, such as socializing taxes to the public, carrying out sampling tests to ensure taxpayer compliance, installing online transaction recording devices (M-Pos), and implementing a QRIS-based tax payment system to make transactions easier. Apart from that, Bapenda also establishes partnerships with related agencies, such as Bank NTT, Bank BNI, Civil Service Police Unit (POLPP), and the Prosecutor's Office, to strengthen supervision and enforcement of tax laws. Even though these efforts have shown positive results, the main challenge remains the low level of awareness and honesty of taxpayers in reporting, which requires more intensive supervision and ongoing education.

Improving the quality of higher education is one of the strategic priorities in developing competitive human resources. The Internal Quality Assurance System (SPMI) is the main mechanism mandated by Permendikbud Number 53 of 2023 to ensure the quality of higher education services in accordance with the National Higher Education Standards (SN-Dikti). This study aims to examine the strategy of the Higher Education Service Institution (LLDIKTI) IV of West Java and Banten in accelerating the implementation of SPMI in Private Universities (PTS). This research method uses a qualitative descriptive approach with data collection through interviews, document studies, and field observations. The results of this study conclude that SPMI Clustering in the red, yellow, and green zones is an important instrument in mapping the readiness and progress of quality implementation in private universities in LLDIKTI IV. Universities in the red zone face major challenges in compiling and reporting SPMI documents, while universities in the yellow zone already have documents but are not yet fully complete or validated. On the other hand, universities in the green zone have met all reporting requirements and have a more established quality system. As a form of support, LLDIKTI IV has taken various acceleration steps, including the SPMI Clinic, the Regional Facilitator Assistance Program, and various SPMI innovations, such as the development of the SPMI Dashboard, the SPMI Guidelines, and award mechanisms for facilitators and the best universities. Through these steps, it is hoped that more universities will be able to move from the red and yellow zones to the green zone, so that the quality of higher education in the LLDIKTI IV region continues to improve and become more competitive.