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The phenomenon of online loans has increased significantly in Indonesia, presenting its own challenges for the community in terms of financial management. One of the impacts of the rise of online loans is the emergence of an unhealthy debt culture, where many people are trapped in a debt pattern that is difficult to control, leading to default. This study aims to examine the role of financial literacy as an important factor in overcoming the culture of excessive debt and reducing the number of defaults on online loans. The method used in this study is a literature review that focuses on data from other relevant document sources and those that use online loan services. The results of the study show that financial literacy education can provide the community with a better understanding of financial risks and responsibilities, as well as encourage wiser behavior in making financial decisions.

The problems faced by the household-scale fried onion business 'Siana' were the lack of production equipment in the form of oil filters and product processing methods that do not pay attention to sanitation and hygiene and there is no bookkeeping of business finances. This service aimed to increase the productivity and income of the 'Siana' fried onion small business partners by improving the knowledge and skills of producers in production and financial management. The method of implementing this program is in the form of counseling, training, and assistance to the owners and employees of the 'Siana' fried onion business. The results of implementing the service program include: increasing partners' knowledge about sanitation and hygiene principles; and increasing the understanding and skills of partners for business management with the POAC (Planning Organizing Actuating Controlling) concept.

The problems faced by the IRT 'Siti Rochaniyah' household scale business is the lack of production equipment in the form of oil filters and product processing methods that do not pay attention to sanitation and hygiene and there is no bookkeeping of business finances. Implementing this service program aims to increase the productivity and income of 'Siti Rochaniyah' Home Industry (IRT) partners through increasing producers' knowledge and skills in production and financial management. The method for implementing this program is through counseling, training and assistance to the owners and employees of IRT 'Siti Rochaniyah'. The results of implementing the service program include: availability of a mud cake oven to increase production; increasing partners' knowledge about sanitation and hygiene principles; and Increasing partners' understanding and skills for financial bookkeeping with business management with the POAC (Planning Organizing Actuating Controlling) concept.

This study aims to examine whether level 1 fair value assets and intangible assets have a significant impact on earnings management within Indonesia's banking service sector. The research sample included 136 foreign exchange banks that reported financial data on the Indonesia Stock Exchange between 2019 and 2022. Data analysis was conducted using multiple linear regression. The findings show a significant effect of level 1 fair value assets on earnings management in Indonesia's banking industry, while no significant effect was found for intangible assets. The study concludes that fair value asset measurements do not influence earnings management, whereas intangible assets do. To support ongoing improvements in financial accounting standards, it is recommended to implement the guidelines from accounting standards 68 (measuring fair value) and 19 (intangible assets), and to comply with the requirements of International Accounting Standards (IAS) 13 and IAS 38. Additionally, continuous enhancements to corporate governance and internal control systems are essential for boosting entity performance, improving financial reporting processes, and increasing earnings quality. This study serves as a preliminary investigation into the effect of intangible assets and level 1 fair value measurements on earnings management in the Indonesian banking sector.

Chronic Energy Deficiency (CED) in pregnant women is a major nutritional challenge in Indonesia, including in Bukittinggi. Despite proper health service utilization, the burden of CED is relatively high and has a non-economic component that includes cultural and family social support.  The influence of the husband on the nutritional status of pregnant women is frequently overlooked by prevention and control strategies. This study sought to investigate husbands' thoughts and roles in the prevention of  CED  in pregnant women in  Bukittinggi.  The present study employed a qualitative phenomenological research design including 15 husbands of pregnant women (experienced and non-experienced  CED)  and  5–7  triangulation informants  (pregnant women and health workers).  Semi-structured interviews and non-participatory observations provided the data, while  NVivo  12  was employed for thematic analysis. Source triangulation and member checking validate the data. The results indicate that the majority of husbands do not understand CED scientifically and view their support solely as financial assistance. Although emotional and informational motivations can affect positive nutritional behaviors, they are still regarded as weaknesses. Among the external barriers are costs, long hours of work, and a patriarchal culture that severely restricts husbands' ability to be involved in their wives' nutritional problems. However, some informants have indicated a value shift that prioritizes emotional involvement over intellectual focus.  The  intervention strategies for future implementation should be family-based with a primary focus on couples' nutrition education, emotional  strengthening,  and  the  inclusion  of  males  in  maternal  health  programs  (e.g.,  paternity-readiness sessions  

This study investigates the role of Islamic social finance in supporting green economy development across Muslim-majority countries. Islamic social finance instruments, including zakat, waqf, and sadaqah, are designed to redistribute wealth ethically and address social inequalities, while also offering potential for financing environmentally sustainable projects. Using a quantitative research design and econometric modeling with panel data, the study analyzes the impact of these instruments on environmental performance indicators such as the Green Economy Index (GEI) and Environmental Performance Index (EPI). Secondary data are collected from international sources including the OIC Statistical Database, the World Bank, and the Islamic Development Bank, covering selected countries such as Indonesia, Malaysia, Saudi Arabia, Turkey, Pakistan, and Egypt. The analysis includes independent variables representing zakat distribution, waqf assets, and sadaqah volume, with control variables including GDP per capita, governance indicators, and population growth. Descriptive statistics reveal substantial variation in Islamic social finance and environmental performance across countries, indicating the importance of institutional governance and policy integration. Econometric results demonstrate a positive correlation between zakat and waqf development and environmental performance, while sadaqah contributes positively but to a lesser extent. These findings suggest that Islamic social finance can directly support environmental projects, including renewable energy initiatives, sustainable agriculture, and green infrastructure, complementing conventional fiscal tools. The study highlights the advantages of Islamic social finance in promoting justice, sustainability, and ethical allocation of resources, and it emphasizes the need to integrate green objectives into zakat and waqf operational frameworks. Policy recommendations include mainstreaming Islamic social finance into national green policies, enhancing governance and transparency, and encouraging cross-sector collaboration between financial institutions and environmental agencies. Future research is suggested to explore micro-level impacts on household and community environmental behaviors and to conduct comparative studies across regions. Overall, the study underscores the potential of Islamic social finance as a faith-driven, socially inclusive, and environmentally sustainable mechanism for supporting long-term green economic development.

The study aims to analyze the influence of internal control quality (X1) and compliance with standards (X2) on the effectiveness of information system audits (Y) in PT XYZ, a financial services company. The research adopts a quantitative approach with data collected through surveys and analyzed using multiple regression. Findings reveal that both internal control quality and compliance with standards significantly impact the effectiveness of information system audits, highlighting the importance of adherence to established frameworks such as COBIT 5. This research contributes to improved audit practices in similar organizational contexts.

The study aims to analyze the influence of internal control quality (X1) and compliance with standards (X2) on the effectiveness of information system audits (Y) in PT XYZ, a financial services company. The research adopts a quantitative approach with data collected through surveys and analyzed using multiple regression. Findings reveal that both internal control quality and compliance with standards significantly impact the effectiveness of information system audits, highlighting the importance of adherence to established frameworks such as COBIT 5. This research contributes to improved audit practices in similar organizational contexts.

In this digital era, in carrying out their activities humans will not be able to be separated from the use of technology that can help humans in completing their tasks or help humans meet their needs more easily, including the people of Indonesia. The low awareness of Indonesian people in terms of financial literacy will certainly have an impact on their ability to manage finances. This study aims to analyze the role of Financial Apps as a medium of financial management literacy education. The use of Financial Apps is increasingly widespread and provides convenience for people in managing finances. Through a literature study, this research reveals that financial literacy has a high relevance to financial management skills. Individuals with good financial literacy tend to be wiser in planning, managing and controlling their finances. In this case, Financial Apps play an important role in improving financial literacy by providing features that make it easier for users to record transactions, create financial reports, and analyze financial performance.

This research analyzes the performance of the Academic Information System (SIAKAD) in supporting student tuition payments at STMIK Widuri using the PIECES method (Performance, Information, Economy, Control, Efficiency, Service). SIAKAD aims to streamline academic administration and enable online payments. However, issues such as system access delays, especially near payment deadlines, still occur, negatively impacting students' academic services and resulting in administrative penalties. The study employed data collection techniques through observation, interviews, questionnaires, and literature review. The PIECES framework was applied to evaluate six key indicators: performance, information, economy, control, efficiency, and service. The findings reveal that all indicators achieved an average score above 3.80, indicating a "good" system performance. Nonetheless, further improvements are necessary, particularly in terms of access speed and data security, to minimize user difficulties. The study concludes that optimizing the SIAKAD system is crucial for achieving effective and efficient payment processes. Recommendations include enhancing service quality, improving information accuracy, and strengthening data security. This optimization is expected to increase user satisfaction and support the institution's financial management stability.

The global elderly population in 2022 was 1.4 billion, and in ASEAN, the number of elderly people reached 142 million or 8% of the population. Indonesia has become an aging population since 2021 with 10% of its population being elderly, reaching 28.9 million people in 2022, with 1 elderly person supported by 6 productive residents (BPS, 2022). In DKI Jakarta, there are 951,557 elderly people with 2,340 elderly people in Kelurahan Dukuh (Jakarta Open Data, 2020). The increasing number of elderly people indicates successful development, but unproductive, financially weak, sick elderly people without social security and needing assistance can become an economic burden (BKKBN, 2020). Neglected elderly are at risk of becoming PMKS and are fostered by the Social Service. These elderly people need social adaptation and are vulnerable to depression. This study aims to analyze the process of social adaptation and depression control in an effort to improve the quality of life of neglected elderly at Sasana Tresna Werdha Dukuh 5, 2023-2024. The observational study uses a sequential explanatory mixed-method approach with surveys and in-depth interviews as well as FGDs, using 19 respondents. The results show that 89.47% of respondents are young elderly, 68.42% show moderate social adaptation, 10.53% mild depression, and 26.32% have a moderate quality of life. Some of these elderly people experience social adaptation disorders and schizophrenia, as well as severe social problems. ASN and PJLP lack knowledge about mental disorders, especially depression. In conclusion, most neglected elderly fostered by PSTW experience good self-adaptation, do not experience depression, and have a good quality of life, but some elderly people are found to experience severe depression and moderate quality of life. Special education on mental health for ASN and PJLP is very necessary.    

This study aims to analyze the relationship between big bath accounting, corporate governance, and information asymmetry on audit fees through a qualitative literature review approach. Big bath accounting, a practice of manipulating earnings by reducing profits in one period to boost profits in the subsequent period, is known to increase audit risks, which subsequently leads to higher audit fees. Strong corporate governance is believed to mitigate the negative impact of this practice by providing more effective internal controls and reducing the level of information asymmetry. Low information asymmetry between management and shareholders reduces the auditor's uncertainty regarding the quality of financial statements, which can help lower audit fees. This study reviews recent literature on the relationship among these three variables, comparing findings from previous studies to provide a deeper and more comprehensive understanding. The study's findings suggest that good corporate governance and high levels of transparency play an important role in reducing audit fees caused by big bath accounting practices and information asymmetry. These findings are expected to contribute to the development of more effective governance policies that enhance financial transparency and control audit costs.

This study aims to analyze the role of IPSAS in increasing transparency and accountability to control corruption in developing countries such as Indonesia. This research uses descriptive analysis method with literature study approach. The implementation of IPSAS in Indonesia is the right step to take to control corruption that is currently rampant. This study analyzes that IPSAS can improve the quality of public sector financial reporting by creating transparency and accountability that can prevent fraud. However, to adopt IPSAS optimally, Indonesia needs to pay attention to the quality of its staff to be more competent, and improve its infrastructure.

This research aimed to investigate the impact of the Internal Control System and Regional Financial Supervision on the Accuaracy of the Financial Reports of the Sikka Regency Regional Government. The research follows an associative approach with a causal relationship form and utilizes a quantitative method. The population and sample for this research include all Regional Apparatus Work Units (SKPD) in Sikka Regency. Data was collected through a questionnaire distributed to each SKPD, with a total of 72 respondents. The data analysis involved multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS). This research showed that the significance value of X1 is 0.004, which is lower than the significance level of 0.05 (0.004<0.05) with a t-value of 2.989. Similarly, the significance value of X2 is 0.000, also lower than the significance level of 0.05 (0.000<0.05) with a t-value of 4.365. Additionally, the F-test yields a significance vale of 0.000, which is less than the specified significance level of 0.05 (0.000<0.05) with an F-value of 36.690. Therefore, it can be concluded that both the Internal Control System and Regional Financial Supervision significantly impact the Reliability of Financial Report Presentation, both individually and simultaneously.

Cooperatives in carrying out their activities to achieve the set goals must carry out control. The control that is implemented must be able to provide benefits, in this case it is able to increase the effectiveness and efficiency of cooperative operations. This study aims to analyze the control of receivables in the Women's Cooperative in Sidomulyo Village, Purwoasri District, Kediri Regency, during the period 2019 to 2023. This study uses a descriptive quantitative approach. The data analyzed includes the cooperative's financial statements, which are collected through interviews, observations, and documentation. The analysis technique used is to calculate the Receivable Turnover (RTO) ratio, and the Average Collection Period (ACP). The results of this study show that the control of receivables in the Women's Cooperative can be said to be effective. In the Receivable Turnover (RTO) ratio from 2019 to 2023, the receivables turnover rate can be said to be effective. In the Average Collection Period (ACP) from 2019 to 2023, it can be said to be effective.

Forensic accounting plays a vital role in combating financial crimes resulting from accounting estimates, as it combines specialized knowledge in accounting with forensic investigative skills to analyze financial statements and uncover manipulations.and The research aims to explore how forensic accounting affects the identification of financial crimes related to accounting estimatesThe most important conclusions of the research were : Forensic accounting plays a vital role in discovering financial manipulations and frauds associated with accounting estimates. Through careful examination and forensic analysis of financial statements, forensic accountants are able to detect any manipulation of numbers or exaggeration of profits or losses. andThe most important recommendations include examining the necessity of implementing strict internal control procedures that include reviewing accounting estimates regularly, using forensic accounting methods. This would reduce the chances of financial manipulation and fraud, and this research contributes to clarifyingThe role of forensic accounting in detecting financial crimes related to estimatesAccounting.And improvement transparencyAnd the accuracy of financial reports by examining estimatesAccounting.andDevelop effective financial investigation strategies to combat illegal financial activities.  

This study aims to determine the effect of financial literacy, financial behavior, locus of control, and demographic factors on investment decisions. This research is quantitative type. The population in this study were tutors of Alhimni Education Center (AEC), Ngoro Mojokerto, totaling 39. The sampling technique used non-probability sampling method with saturated sample technique. Data collection techniques in this study using primary data, the instrument in this study using a questionnaire through google form with measuring instruments in the form of a Likert scale and ordinal scale. The analysis technique used in this research is descriptive statistical analysis, data quality test, classical assumption test, multiple linear regression analysis test, t test, F test and coefficient of determination with the help of SPSS software program version 22. The results showed that financial literacy, education had an effect on investment decisions, while financial behavior, locus of control, and income had no effect on investment decisions.

Corruption is an unlawful act that has an impact on material and state financial losses, and also has an impact on the obstruction of infrastructure development programs and the development of people's welfare. Constitutionally, the poverty felt by the people is the responsibility of the state, but with acts of corruption, people are forced to become poor so that people are neglected from the control and protection of the state. This means that acts and deeds of corruption are evil acts that must be a concern so that they do not occur and must receive maximum punishment, the people are also educated to view acts of corruption as a common enemy and a crime that cannot be tolerated. This study aims to provide guidelines so that acts of corruption can be minimized with various approaches, including through a religious approach.    

This study was conducted with the aim of knowing the extent to which the quality of village financial reports can be influenced by human resource (HR) knowledge, SISKEUDES implementation and internal control systems. This study uses a quantitative method with primary data collection, namely a questionnaire. The population in this study was 160. The sampling techniques used purposive sampling, so that 100 people were used. The data analysis techniques used were data instrument testing, classical assumption testing, multiple regression analysis and hypothesis testing. Based on the results of the study, human resource (HR) knowledge, SISKEUDES implementation and internal control systems partially influenced the quality of village financial reports.

Since PSAK converges with IFRS, the content of the income statement format is not only net income, but there are other comprehensive income and profit attribution. The latest statement of financial position contains additional information, namely equity attributable to the ownership of the parent entity and non-controlling interests. The purpose of this study is to provide evidence of observation and discovery of any influence behind the quality of profit. Population as many as 15 companies sub-sector plastic and packaging. The sample was 9 companies, with 27 observational data. The results of the analysis showed that comprehensive income and equity attributable to the ownership of the parent entity and to non-controlling interests significantly positively affect the quality of profits, while equity attributable to the owners of the parent entity, the size of the company and operating cash flows significantly did not affect the quality of profits. The novelty of this study is about the attribution of profit and equity, in the form of testing the effect of profit attribution and equity attribution on the quality of profit.