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In the digital era, anti-corruption law enforcement faces new challenges and opportunities. With the development of information technology, corrupt practices are increasingly complex and hidden, committing fraud and embezzlement by utilizing digital space. The use of advanced technologies such as big data analysis, artificial intelligence, and blockchain are some examples of how law enforcement can tackle corruption. In addition, this study investigates various ways in which the government, law enforcement agencies, and civil society can work together to improve transparency and accountability. It is expected to improve anti-corruption efforts by utilizing digital platforms to report and detect suspicious activities. The study found that adapting law enforcement to technological changes is important to uncover and stop corrupt practices in the digital era. In addition, public education is essential to building a stronger anti-corruption culture. To create a transparent government, the role of the media and public participation is very important to increase the accountability of officials for corrupt practices. This study aims to see how public participation and the media monitor corruption and to find methods that can improve such supervision. The methods used include literature research, reports, and policy articles. The results of the study indicate that taking an active part in reporting and monitoring can increase the accountability of public officials.

Ports are critical infrastructure in maritime transportation, facilitating the movement of goods and people while serving as hubs for economic activities. The Tanjung Pakis Class III Harbormaster and Port Authority Office (KSOP) utilizes the Electronic Reporting Information (SIRANI) application for reporting loading and unloading data. However, challenges such as discrepancies, technical disruptions, and delays in data processing often arise. This study aims to describe the loading and unloading data processing and the efficiency of reporting time on the SIRANI application at KSOP Class III Tanjung Pakis. Employing a descriptive qualitative approach through interviews, observations, and documentation, the research finds that data processing is less effective due to low data validity and errors in the Inaportnet platform. Reporting to SIRANI is also inefficient due to delays in data handling and technical issues with the application. Corrective measures, such as early data verification and manual data handling by reporting officers, have improved effectiveness by reducing the process from five to three steps and cutting reporting time from 6 hours to 3 hours and 30 minutes. The study concludes that optimizing data processing and inter-unit coordination can enhance the effectiveness and efficiency of reporting. Recommendations for future research include real-time integration and the development of backup mechanisms to address technical disruptions.

Digital literacy at the Micro, Small and Medium Enterprises (MSME) scale is part of the digital transformation that can drive economic growth in Indonesia. Business actors are required to have digital skills, one of the important aspects to build a sustainable strategy as a form of solution for business people in an effort to develop their business. This research aims to explore the understanding of digital literacy among Indonesian MSMEs, focusing on the development of digital transformation, digital adoption, challenges and obstacles, and strategies used for business sustainability. The method used in this research is Systematic Literature Review (SLR) with stages: planning, implementation, and reporting. SLR in this study was conducted using a collection of literature studies published from January 2020 to October 2024. The results of this study indicate that digital literacy is an important factor affecting performance among MSMEs, through skills in utilizing digital platform opportunities in the context of business development such as e-commerce platforms. Challenges faced such as limited resources in managing technological devices and lack of digital literacy can be overcome by implementing strategies to improve skills and understanding related to digitalization, fostering a supportive ecosystem, and socializing the importance of entrepreneurial leadership optimally to achieve sustainable growth and higher competitiveness.

This study examines the payment practices for haircut services at the Ma’had Al-Zaytun Barbershop through the lens of al-maslahah theory. Employing a qualitative field‐research design, data were collected via observation, in-depth interviews, and documentation analysis. Findings reveal a centralized payment system handled at the Al-Zaytun Store, accommodating both cash and cashless transactions. Cashless payments are processed by deducting students’ savings or via mobile banking for the general clientele. Classified as ḥājiyyah maslahah, this system facilitates financial record-keeping and offers flexible payment options. It also attains the ḍarūriyyah level by preventing losses and safeguarding the barbershop’s assets. The provision of receipts and precise financial reporting embodies the principles of justice, clarity, honesty, and social welfare. Nevertheless, the absence of a written policy on receipt validity may generate misunderstandings and weaken these principles. Overall, the payment practice aligns with the objectives of maqāṣid al-sharīʿah, particularly the protection of wealth (ḥifẓ al-māl).

The use of technology in the digitalization era is increasingly important in aspects of human life, one of which is in the field of accounting and business. Efficiency in the financial reporting process and accounting digitalization are important factors in influencing the accuracy of financial statements. This study aims to examine the effect of the efficiency of the financial reporting process mediated by accounting digitization on the accuracy of MSME financial reports in Semarang City. This study uses a quantitative approach with data collected through questionnaires from MSMEs in Semarang City. The population of this study amounted to 123 incorporated MSMEs and the research sample was MSMEs that had digitized their financial records (purposive sampling method), totaling 94 MSMEs in Semarang City. The results showed that the efficiency of the financial reporting process has a positive impact on accounting digitalization. However, the efficiency of the financial reporting process does not have a significant impact on the accuracy of MSME financial reports. Meanwhile, accounting digitalization has a positive impact on the accuracy of MSME financial statements.

This study aims to analyze the violation of professional accounting ethics in the case of PT Hanson International Tbk (MYRX), a public company involved in financial statement manipulation and bond default. The research adopts a qualitative approach using a case study method, based on secondary data from financial reports, media coverage, and official documents from financial authorities. The findings indicate serious breaches of ethical principles in the accounting profession, including integrity, objectivity, and professional competence. These violations had significant impacts on investor trust, capital market stability, and the reputation of the accounting profession. Moreover, the case highlights the urgent need for stronger supervision, reforms in financial reporting practices, and the integration of ethical values in accounting activities. This study contributes to a deeper understanding of the importance of ethics in maintaining transparency and accountability in financial reporting.

This study aims to analyze the relationship between the tax transportation system and the level of taxpayer compliance. In the context of tax administration modernization, tax transportation refers not only to physical mobility but also to the efficient mechanism of digitalization and distribution of tax information. The implications of an effective tax transportation system include increased transparency, easy access to tax information, and acceleration of the reporting process. This study examines how optimizing tax infrastructure, such as online reporting systems, mobile tax education, and integration between agencies, can encourage voluntary and formal compliance levels. Data were obtained through a quantitative approach by distributing questionnaires to individual and corporate taxpayers in several major cities. The results of the analysis show that there is a significant positive correlation between tax transportation efficiency and taxpayer compliance. This study recommends strengthening the tax information and technology system as a strategic step in improving national tax compliance.

This study explores the legal responsibilities of notaries in reporting suspicious financial transactions as part of implementing the Know Your Customer (KYC) Principle. As public officials, notaries are bound by confidentiality obligations; however, in the context of anti-money laundering and counter-terrorism financing efforts, they are also required to report suspicious activities. The research applies a normative juridical approach using qualitative methods that focus on legal document analysis. The findings indicate that the notary's reporting obligation does not violate the confidentiality principle, as it is protected by law through both preventive and repressive legal safeguards. Proper implementation of the KYC Principle and due diligence allows notaries to actively contribute to financial integrity while minimizing their legal risk.

Management and characteristics of B3 waste at PT Ketenagalistrikan based on the potential hazards produced have been carried out by grouping and storing B3 waste based on physical, chemical and based on potential hazards with the aim of security and safety in the Temporary Storage Warehouse for B3 Waste. PT. Ketenagalistrikan has implemented a comprehensive Hazardous and Toxic Materials (B3) waste management system based on Government Regulation No. 22 of 2021 and Regulation of the Minister of Environment and Forestry No. 6 of 2021. Power plant operational activities produce various types of B3 waste such as used oil, used batteries, and other contaminated materials. B3 waste management is carried out through the stages of identification, sorting, containerization, labeling, temporary storage at licensed B3 TPS, as well as transportation and processing by licensed third parties. A quarterly recording and reporting system to environmental agencies is also carried out routinely. This program has succeeded in reducing the risk of environmental pollution and increasing the company's compliance with applicable B3 waste management regulations. Occupational Safety and Health (K3) at PT. Electricity, especially in the handling and storage of Hazardous and Toxic Materials (B3) waste, also plays an important role in avoiding unwanted things. B3 waste generated from PT. Ketenagalistrikan office operations such as used lubricants, batteries, used TL lamps, printer cartridges, and other electronic equipment require special handling in accordance with Government Regulation No. 22 of 2021. Compliance with K3 standards in the storage of B3 waste is an effort to minimize the risk of environmental pollution and potential health problems for workers. The implementation of K3 in the storage of B3 waste in PT. Ketenagalistrikan offices not only fulfills regulatory obligations but also supports the company's commitment to environmental sustainability in accordance with ISO 14001:2015, as well as ensuring the safety and health of its workers.

This research aims to determine the financial management process of Bumi Serdang village in the perspective of Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management. This research is a type of descriptive research with a qualitative approach, namely the researcher conducted interviews with informants who were directly involved with activities in Bumi Serdang Village. Researchers used observation, interview and documentation data collection techniques as well as data analysis. The results of the research show that financial management in Bumi Serdang Village is as follows: (1) Financial management planning for Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency, namely the Village Secretary prepares a financial draft of village regulations regarding the Village APBDesa based on the RKPDesa. (2) Implementation of financial management in Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency, namely related to all village revenues and expenditures in the context of implementing village authority, carried out through the Village Cash Account. (3) Administration of the financial management of Bumi Serdang village, Tungkal Ilir District, Banyuasin Regency is carried out by Berdahara Village. (4) Reporting on the financial management of Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency, namely the Village Head submits a report on the realization of APBDesa implementation to the Banyuasin Regent in the form of a first semester report and a year-end semester report no later than the beginning of the year in accordance with the perspective of Permendagri No. 20 of 2018. (5 ) Accountability for the financial management of Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency. The Village Head submits an accountability report on the realization of APBDes implementation to the Regent of Banyuasin at the end of each fiscal year.

Nursing students need to have adequate competence related to patient safety. Patient safety is a system aimed at providing safe healthcare services, preventing incidents for patients, and improving patient services. Knowing students' perspectives is necessary to understand how they think in response to what they have done or learned about patient safety. It is critical to evaluate nursing students' perspectives on patient safety competency and assess their level of competence. The results can be used to formulate plans to improve students' proficiency in patient safety among healthcare professionals. The design of this research is descriptive, with 108 respondents participating in filling out the Patient Safety Survey (PSS) instrument. The research results analyze students' competencies in three domains, namely patient safety review, patient safety issues, and incident reporting. The analysis results show that in the domain of patient safety review, 79.63% of respondents have a good perspective. In the domain of patient safety issues, 71.30% of respondents had a good perspective. Similarly, in the incident reporting domain, the majority of respondents also had a good perspective, which was the highest among the other domains, at 83.33%. Overall, it can be concluded that the survey results indicate that the respondents have a good perspective, with 82 respondents out of a total of 108 respondents (75.93%). Students who have attended patient safety management lectures and completed clinical nursing practice have good competence in patient safety. Future research is expected to be conducted in various cultural and contextual backgrounds to enhance the understanding of variables that influence patient safety in nursing practice and education

This study aims to analyze and evaluate the impact of the implementation of PSAK No. 69 (Biological Assets) on market performance, with company performance acting as a mediating variable, in agricultural sector companies listed in Indonesia. PSAK No. 69 was adopted to improve transparency and reliability in the financial reporting of biological assets, which are a significant component in the agricultural industry. The research adopts a quantitative approach, utilizing secondary data derived from the annual financial reports of companies and stock price information accessed via the Indonesia Stock Exchange (IDX) and the official websites of relevant companies for the period of 2018–2023.The study investigates the relationship between the intensity of biological assets and company performance, as measured by Return on Equity (ROE), as well as the relationship between company performance and market performance, as measured by Stock Return. The analysis results indicate that the intensity of biological assets has a significant positive impact on ROE. However, the direct effect of biological asset intensity on Stock Return is not statistically significant. Nevertheless, the mediation test reveals that ROE has a significant positive effect on Stock Return, thereby confirming the mediating role of ROE in the relationship between biological asset intensity and Stock Return.These findings imply that the implementation of PSAK No. 69 indirectly affects market performance through its influence on company performance. This highlights the importance of financial performance as a transmission channel in understanding the market implications of accounting regulation changes. The study provides useful insights for investors, regulators, and other stakeholders in evaluating the financial and market consequences of biological asset accounting standards in the agricultural sector.

The rapid advancement of information technology in the modern era has significantly transformed various aspects of life, including the dissemination of information and digital services. In Indonesia, this transformation is marked by the widespread use of electronic systems in daily activities, by the government, private sector, and individuals alike. However, this progress also brings new challenges, particularly concerning child protection in digital spaces. Children, as a vulnerable group, are at risk of exposure to inappropriate digital content, misuse of personal data, and online exploitation.This article aims to analyze the obligations of electronic system providers in ensuring child protection, as regulated in Law Number 1 of 2024 concerning the Second Amendment to Law Number 11 of 2008 on Electronic Information and Transactions (ITE Law). The study uses a normative juridical approach, analyzing applicable regulations, literature reviews, and relevant case examples.The findings indicate that Law Number 1 of 2024 strengthens the legal framework regarding the responsibilities of electronic system providers to ensure children's safety in the digital world. These responsibilities include content filtering, protection of children's personal data, and the provision of reporting and violation handling systems. This article emphasizes the importance of the active role of electronic system providers in creating a safe and child-friendly digital environment, as well as the need for government oversight and public participation in its implementation. This study is expected to serve as a reference for policy development on child protection in the digital era.

Earnings management remains a critical topic in financial reporting, as it can mislead stakeholders and distort the actual financial performance of a company. This study aims to analyze and test the effect of deferred tax assets, deferred tax expenses, and managerial ownership on earnings management in Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The motivation behind this research stems from the increasing concerns over the use of tax-related components and ownership structures as instruments in manipulating financial outcomes. The research employs a descriptive method with a quantitative approach, utilizing secondary data sourced from published financial statements and annual reports. The sample is selected through purposive sampling based on specific criteria, resulting in a total of 10 companies being analyzed. The analytical techniques applied include descriptive statistics, panel data regression, classical assumption tests, multiple linear regression, and hypothesis testing to ensure robust and valid results. The findings reveal that deferred tax assets do not significantly affect earnings management practices. In contrast, deferred tax expenses and managerial ownership are found to have a significant influence on earnings management. Furthermore, when tested simultaneously, deferred tax assets, deferred tax expenses, and managerial ownership collectively exhibit a significant effect on earnings management. These results imply that while not all tax-related variables influence earnings manipulation, certain components—particularly deferred tax expenses and ownership structure—play a pivotal role. This study contributes to the literature by providing empirical evidence on the relevance of tax accounting and governance mechanisms in shaping earnings quality.

Software testing is a crucial stage in the development of information systems to ensure that applications can function according to user needs. System feasibility testing using UAT is intended to ensure that the system meets the functional requirements specified by the users. This study aims to apply UAT to a financial and inventory management information system used to manage various operational needs of the company, such as inventory recording, expense and income reporting, and employee wages. The UAT process is conducted by the system’s end-users, consisting of 16 respondents, including employees and the owner of CV. Nitah Tirta Makassar. The testing methodology includes several stages: UAT planning, preparing test questions through a Google Forms (gforms) questionnaire, conducting the tests, and analyzing the test result calculations. The results of this study indicate that the financial and inventory management information system meets user needs, based on UAT questionnaire score calculations that achieved an average interpretation score above 87% with a "very good" rating. With the implementation of UAT, it can be concluded that the financial and inventory management information system meets the users' requirements.

and well-being of pregnant women. This study aims to examine the effect of the Rebozo technique in reducing lower abdominal pain in third-trimester pregnant women. A total of 65 third-trimester pregnant women at UPT Puskesmas Rum Balibunga participated in the study. The results show a significant reduction in pain levels after applying the Rebozo technique, with all participants reporting negative ranks (pain reduction). The Wilcoxon Signed Ranks Test yielded a Z = -8.062 and p-value = 0.000, indicating that the reduction in pain after applying the Rebozo technique was statistically significant. This pain reduction can be attributed to the relaxation effect provided by the Rebozo technique, which helps relieve muscle tension and provide physical support to the pregnant woman's body. The study suggests that the Rebozo technique can be an effective non-pharmacological alternative for reducing pain in pregnant women, especially in the third trimester.

The transformation of Indonesia’s educational evaluation system from the National Examination (UN) to the National Assessment (AN) is intended to improve education quality through a more comprehensive approach. This study examines the implementation of the National Assessment at SMA Negeri 21 Medan, with a focus on the disparity between the theoretical framework of formative assessment and its practical execution in the field. The research utilizes the discrepancy evaluation model with a qualitative methodology. Data were gathered through in-depth interviews, focus group discussions (FGD), participatory observations, and document analysis.The findings reveal that although the National Assessment is designed as a formative evaluation, in practice, it is still regarded as a summative assessment disconnected from the learning process. The execution of the Minimum Competency Assessment (AKM) continues to be dominated by multiple-choice questions, restricting the comprehensive evaluation of competencies. Moreover, the use of assessment results for educational enhancement remains suboptimal due to reporting delays and the insufficiently diagnostic format of the reports. Key supporting factors for implementation include strong school leadership, adequate infrastructure, and collaboration among schools. However, several obstacles persist, such as a limited conceptual grasp, inadequate teacher training, and administrative and curricular constraints. This study suggests reinforcing teachers’ conceptual understanding, enhancing the feedback system for assessment outcomes, and fostering deeper integration of formative assessment principles into school learning strategies. By doing so, the National Assessment can be more effectively leveraged to improve the quality of education in Indonesia.

In principle, every individual who fulfills his subjective and objective obligations is obliged to register himself as a Taxpayer (WP) based on the "self assessment" system. When someone registers personally, they will get a Taxpayer Identification Number (NPWP), which consists of 15 certain digits that only the WP concerned has. General tax obligations for Individual Taxpayers (WPOP) are calculating Income Tax (PPh) for one year and depositing income tax with a Tax Payment Slip (SSP) if there is an underpayment of income tax and reporting taxes through the Annual Personal Tax Return (SPT). ). Today the Directorate General of Taxes has made it easy for all taxpayers, especially individual taxpayers to submit their SPT via E-Filing, namely electronic SPT submission which can be done online and in real time. Lamongan Accounting Vocational School located on di Jalan Sunan Giri LTC Blok.B No.16, Lamongan has 32 teachers and 675 students. This school has 4 majors namely Computer Network Engineering (TKJ), Office Administration, Banking and Accounting. At this school there are no teachers who can do their own annual SPT reporting using e-filling because they are used to reporting directly to the DGT. Therefore we want to help teach annual tax returns using this e-filling so that they can do their own tax reporting. The method of carrying out this activity is to give lectures on the meaning of taxation and training in filling out tax returns (SPT) via e-filling. The result of this activity is to increase the understanding of Lamongan Accounting Vocational School teachers about the obligation to report taxes and report SPT for individual taxpayers by e-filing.

This research aims to design an Android-based local tax service information system at the Regional Financial Management Agency of Ciamis District. The system will facilitate access and processing of tax information through features such as online tax payment, tax registration, exemption request submission, and tax compliance reporting. The implementation of this system is expected to enhance the effectiveness and efficiency of tax services, as well as improve tax awareness and compliance in the community of Ciamis District.

This study was conducted to enrich the literature and scientific understanding of the phenomenon of poverty, especially in urban contexts such as Ambon City. The method applied in this study is Qualitative with in-depth interview techniques. Based on the results of the research that has been done, it can be concluded that the Evaluation of Poor Family Protection Policy in Ambon City. shows that although the poor family protection policy in Ambon City provides benefits, there are obstacles in accessibility, coordination between agencies, and budget limitations that hinder program optimization. In addition, dependence on assistance and lack of community participation in policy planning are factors that inhibit its effectiveness. This study suggests improving the reporting and evaluation system, increasing coordination between agencies, and empowering the community to support the sustainability off the program.