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The research aims to develop a system for Zhafirah Cosmetics Store to address operational issues such as manual transaction recording, lack of transaction receipts, and time-consuming documentation processes. A desktop-based sales and purchase information system was developed using a descriptive research method, with data collected through observation and interviews, system analysis conducted using the PIECES framework, and system development following the waterfall model. The implementation results show that the system effectively accelerates transaction recording, minimizes input errors, and generates accurate and efficient reports. It also simplifies the management of product, supplier, and transaction data, thereby supporting managerial decision-making. System testing was conducted using Black Box Testing and User Acceptance Testing (UAT), with UAT results showing an average score of 88.67%, categorized as “Very Good,” indicating strong user acceptance. The implication of this research is an improvement in operational effectiveness and a reduction in data loss risk through the digitization of the store’s business processes.

This study aims to identify and analyze the preparation of financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in the Mebel Kerajinan Jepara business. A descriptive qualitative approach was employed using primary data obtained directly from business owners. Data collection techniques included in-depth interviews, observation of accounting records, and documentation of transaction evidence and records used in preparing financial statements. The data were analyzed descriptively to present systematic, factual, and accurate information about the actual accounting practices in the field. The findings reveal that the preparation of financial statements at Mebel Kerajinan Jepara has not yet fully complied with SAK EMKM. The business only keeps simple records of income and expenses in a notebook without producing complete financial statements such as the statement of financial position, income statement, and notes to the financial statements. The main constraints identified are the limited understanding of the business owners regarding the importance of accounting and the absence of human resources with accounting expertise. These findings highlight the need for assistance, training, and capacity building for business owners in the field of accounting to produce standardized financial reports, enhance business credibility, and support decision-making as well as access to financing. Thus, this study is expected to serve as a reference for local governments, educational institutions, and other related parties in providing accounting guidance to micro and small business actors.

Cahaya Amal Soleh Foundation is a social institution that focuses on community service through various institutional programs engaged in social, education, and community empowerment. However, a number of operational staff who do not have a financial background have difficulty in understanding and managing financial reports effectively. This study aims to assist staff through the On-the-Job Learning and Development Program (OLDP) themed Finance for Non-Finance with the SIAPIK (Islamic Boarding School and Social Charity Accounting Information System) application approach. The method used is a qualitative approach with a participatory model, involving direct training, transaction recording simulations, and evaluation of participant understanding. The results of the assistance showed a significant increase in staff understanding of basic accounting principles, transaction recording, and SIAPIK-based financial reporting. These findings indicate that a practical approach through an application based on the foundation's needs can improve the financial capacity of non-accounting staff. The implications of this activity reinforce the importance of digitizing the financial system of social organizations and the need for ongoing training for human resources so that accountable and transparent financial governance can be realized sustainably. In addition, the results of this program highlight that the integration of technology and participatory training can overcome barriers in financial literacy among non-finance staff. The SIAPIK application provides an accessible interface and structured modules that are easy to understand, thereby reducing the complexity usually associated with financial management. Staff who previously felt unconfident in processing financial transactions gradually gained competence and independence in applying accounting procedures. The training also fostered collaborative learning, where participants supported each other in solving case simulations, enhancing not only technical knowledge but also teamwork and problem-solving skills. Furthermore, the foundation’s management expressed that the program positively contributed to institutional performance by ensuring more reliable and transparent financial reporting.

This Community Partnership Program (PKM) was implemented to enhance the capacity of Micro, Small, and Medium Enterprises (MSMEs) in Balang Baru Subdistrict, Tamalate District, Makassar City, particularly in financial management. The main problems faced by local MSME actors include low financial literacy and the absence of systematic and sustainable financial recording practices, which hinder optimal business performance evaluation. Through this program, a team from Universitas Negeri Makassar designed and carried out training and mentoring activities focused on the use of digital financial recording systems that are user-friendly for MSME actors. The activities included the preparation of training materials on basic financial management, hands-on practice in preparing simple financial statements, the use of digital bookkeeping applications, and an evaluation of their implementation. The training was conducted intensively over three days using interactive and practical methods. The results showed a significant improvement in participants’ understanding and skills in managing business finances, recording transactions in an organized manner, and preparing financial reports that could be used for basic business analysis. Moreover, the program encouraged MSME actors to become more independent in making data-driven business decisions. This initiative is expected to have a long-term impact in promoting professionalism among MSMEs and serve as a replicable model for community empowerment through improved financial literacy.

This study addresses common problems in start-up businesses: lack of financial management and low presentation of financial statements due to limited human resources. With a conceptual qualitative research (CQR) approach, the research integrates accounting theory and business life cycle theory to design a process for presenting relevant financial statements for business actors who run individual operations. The main findings point to two things: first, the need for resources that understand finance is an inevitability that can be met through education, training, and induction observation; Second, the synthesis of accounting theory and business life cycle maps the conceptual area for the report presentation model that is tailored to the conditions of the beginner business. The proposed model covers the scope of management ranging from recording transactions on the cash mutation book, journaling to reveal the double impact of transactions, to grouping account balances on the ledger to produce relevant information. This process differs from the conventional accounting cycle in that it starts from the cashier function combined with the accounting function, thus reducing the need for separate specialists. The combination of cashier and accountant functions in one practical and relevant accounting flow for individual businesses, allows business owners to supervise their financial performance and position through simple but informative reports.

This research aims to design and build a web-based syar'i clothing inventory information system at Umama Gallery Yogyakarta. The background of this research is based on the problem of inventory management which has been done manually, which often causes obstacles such as delays in stock information, potential recording errors, wasted paper, and difficulties in preparing inventory reports quickly and accurately. To overcome these problems, a web-based information system was developed by referring to the Software Development Life Cycle (SDLC) Waterfall model, which includes the stages of planning, needs analysis, design, implementation, and testing. Research data was obtained through interviews with store managers and literature studies to support the analysis and design of the system. The implementation results show that the inventory information system built is able to simplify the process of recording and monitoring inventory in real-time, thereby helping to reduce the potential for recording errors and speeding up the reporting process. In addition, this system also reduces dependence on physical documents, making it more environmentally friendly and efficient in the use of resources. Available features include data management of goods, suppliers, users, incoming and outgoing goods transactions, and user account management. The integration of these features supports comprehensive inventory management, improves operational efficiency, and facilitates management in making accurate, data-driven decisions. With this system, Umama Gallery Yogyakarta has gained an effective, reliable, and integrated tool to support smooth operations and more modern and professional inventory management. Similar systems have the potential to be implemented in similar businesses to improve inventory management quality and competitiveness in the digital age.

In order to determine who has the right to take business assets implicated in money laundering offenses, this paper examines the legal loophole in Law Number 8 of 2010 about the Prevention and Eradication of Money Laundering offenses (UU TPPU). The efficacy of law enforcement may be weakened and the process of recovering assets from crimes may be hampered by the ambiguous authority and lack of regulatory synchronization. Combining a statutory and conceptual approach with a normative legal technique, this study examines the implications of legal uncertainty on the mechanism of asset confiscation in eradicating TPPU. This research result indicates that the lack of authority in implementing asset forfeiture consequences results in inconsistent legal procedures, overlapping institutional roles, and slows down the recovery of state assets. Therefore, legal reform is needed through amendments to Article 9 of the TPPU Law and alignment with the Criminal Code (KUHP) and other related regulations so that the mechanism of asset confiscation is more precise, more effective, and coordinated. In addition, synergy between investigators, prosecutors, The Corruption Eradication Commission (KPK), and the Financial Transaction Reports and Analysis Center (PPATK) are essential for improving the efficiency of state asset recovery. Regulations and an integrated system make it possible to swiftly and publicly seize assets resulting from criminal activity, which deters criminals, enhances public trust in law enforcement, and ensures that assets obtained illegally can be returned for the benefit of the state and society, while reinforcing the integrity of the justice system.

White-collar crime has evolved to a transnational scale, transcending national boundaries. The crimes are increasingly sophisticated and well-organized, making them difficult to detect and eradicate effectively. Criminals continually seek to secure their proceeds through various means, including complex schemes of money laundering involving international financial networks. To enforce the law on money laundering, proof of the occurrence of money laundering is necessary. Therefore, prior to carrying out the investigation, several key elements must be understood, including the basic concepts of money laundering, the methods of money laundering, and indirect methods of evidence. The crime of money laundering is based on Law No. 15 of 2002 and has been carried out in accordance with the applicable provisions, namely Law No. 8 of 1981 concerning the Criminal Procedure Code (KUHAP), and the Procedural Law contained in Law No. 15 of 2002 concerning the Crime of Money Laundering as amended by Law No. 25 of 2003 concerning Amendments to Law No. 15 of 2002 concerning the Crime of Money Laundering. Obstacles that arise in investigating money laundering crimes can be categorized into two categories: legal and non-legal. Legal obstacles include provisions on bank secrecy, investigators' obligations to protect reporters and witnesses, investigators' incomplete perceptions of money laundering, and incomplete information from the Financial Transaction Reports and Analysis Center (PPATK). Non-legal obstacles include reporters not necessarily being victims, limited human resource capacity of investigators, lack of adequate facilities, minimal public awareness, insufficient institutional coordination, and technological gaps that hinder optimal enforcement efforts.

This community service activity was carried out with the aim of increasing the capacity of Micro, Small, and Medium Enterprises (MSMEs) in Panda Village, Palibelo District, Bima Regency, particularly in the culinary MSME sector in terms of preparing digital-based financial reports. MSMEs often face obstacles in maintaining structured financial records, so intervention in the form of appropriate guidance and training is needed. The solution offered in this activity is the use of the General Accounting (AKU) application which is specifically designed to facilitate digital business financial recording. The community service activity was carried out through three main stages, namely: (1) an initial survey to identify the needs and level of understanding of participants regarding financial reports; (2) direct training and mentoring related to the use of the AKU application, which included an introduction to the application features, practice recording transactions, and simulation of creating financial reports; and (3) evaluation of the results of the activity to assess the effectiveness of the training. The results of this activity showed a significant increase in participants' understanding of preparing MSME financial reports. Before the training, only around 20% of participants had a basic understanding of financial recording. After the training, the level of understanding increased to 80%. Furthermore, 100% of participants were able to operate the AKU application effectively, understand its features, and successfully apply it to record transactions and prepare financial reports for their respective businesses. Thus, this activity has had a positive impact on the digital financial literacy of MSMEs and made a real contribution to supporting more professional and sustainable business management. It is hoped that this training can serve as a model for similar programs in other regions.

This community service activity aims to improve the financial literacy of MSMEs in Giling Village, Pabelan District, Semarang Regency, through training on preparing simple financial reports. The training was conducted over one day and attended by 20 MSMEs from various business sectors, such as culinary, handicrafts, and trade. The methods used in this training included socialization of basic accounting materials tailored to the level of understanding of the participants, as well as hands-on practice in preparing financial reports, such as profit and loss statements and balance sheets. The material was presented in a simple and easy-to-understand manner, so that participants could immediately apply it to their businesses. Evaluation was carried out by observing the process of preparing financial reports by participants, using the provided practice sheets, and a feedback questionnaire that measured the extent of participants' understanding and changes in attitudes. The results of this activity showed that most participants were able to understand basic accounting concepts and were able to prepare simple financial reports quite well. This was also followed by an increase in participants' awareness of the importance of neat and orderly recording of daily transactions in running a business. Furthermore, this training succeeded in motivating participants to apply what they had learned in their respective businesses independently. Although this activity was short-lived, it had a very positive impact in building a strong foundation for more orderly and transparent financial governance among MSMEs. Therefore, it is recommended that follow-up training and regular mentoring be conducted to ensure the skills acquired can be applied sustainably and improve the ability of MSMEs to manage their finances professionally. Furthermore, this activity also provided a deeper understanding of the importance of sound financial planning for those wanting to start a business.

This study aims to analyze the implementation of Value Added Tax (VAT) calculation, payment, and reporting at PT. PMP during the 2023 tax year. This study uses a qualitative descriptive approach with data collection techniques through interviews, direct field observations, and documentation studies of the company's tax archives and financial reports. The main focus of the study is to determine the extent of the company's compliance with tax regulations issued by the Directorate General of Taxes. The results show that PT. PMP has carried out its tax obligations in accordance with applicable laws and regulations, including the use of the e-Faktur application for issuing electronic tax invoices and e-Filing for reporting VAT Periodic Tax Returns. In the VAT calculation process, the company systematically classifies output and input tax invoices. However, several conditions of overpayment and underpayment were found due to the dynamic variation between output and input VAT, especially in transactions involving discounts and sales returns. Tax payments were generally made on time through the online billing system, although there was a two-day delay in one tax period due to internal administrative constraints. While reporting is consistent each month, several input errors due to human error were still found, such as incorrectly entered Tax Invoice Serial Numbers (NSFP) or transaction values. These errors were then corrected through the Periodic Tax Return correction mechanism. Overall, the company has demonstrated a strong commitment to fulfilling its tax obligations, but improvements are still needed, particularly in coordination between tax divisions, data validation prior to reporting, and increasing human resource capacity in utilizing the tax information system.

The insurance business in an insurance company offers insurance products owned by insurance companies. There are many transactions such as the purchase of insurance products and the application of disbursement of insurance benefits to customers, so that disputes occur in the reports generated every month and this does not become effective and time-efficient as needed. This study aims to evaluate the effectiveness of a website-based real-time insurance transaction reporting monitoring system. This research method involves the development of a web-based system designed to monitor and report insurance transactions directly, as well as the evaluation of system performance using quantitative and qualitative approaches. The research stages include needs analysis, system design and development, implementation, and system testing and evaluation in insurance companies. The results of the study show that a website-based system can facilitate evaluation Monitoring the results of reports on ongoing transactions, so that reports every month can be formed digitally through the system that has been created.  

This community service activity focuses on improving financial recording practices at Maya Fruit Shop, an MSME in Palangka Raya City, which previously relied on manual bookkeeping. The main objective of this activity is to help business owners switch to a more efficient and accurate digital financial recording system using the cashier application and Manager.io. The method used is Participatory Action Research, which is carried out based on transactions for three months through the stages of preparation, implementation, and evaluation. The results of the mentoring showed a significant improvement in business owners' understanding and ability to manage financial records, reducing administrative errors, and enabling the preparation of more accurate financial reports. These improvements increased the owner's confidence in making business decisions and strengthened the financial resilience of the business.

Strengthening transparency and accountability in the financial management of Village-Owned Enterprises (BUMDes) is crucial in promoting good village governance. However, many BUMDes still face challenges such as weak record-keeping systems, the absence of internal audits, and limited human resource competencies in financial aspects. This community service activity aims to build an internal audit system as a strategy to improve the financial governance of BUMDes in Pematang Serai Village, Tanjung Pura Sub-District. The approach used is Community-Based Participatory Action Research (CBPAR), which emphasizes active community involvement throughout the process. The stages of the activity include problem identification, internal audit and basic accounting training, preparation of financial SOPs, implementation of the initial audit, and evaluation of the results. The results show that BUMDes administrators are able to independently conduct internal audits, compile cash reports and transaction documentation more systematically, and present the results in village deliberation forums. This activity also succeeded in increasing the capacity of administrators to compile simple digital reports using Excel. Community participation also encouraged the formation of a new culture that is more transparent and open to the process of managing village finances. This activity not only produced administrative outputs but also created institutional transformation that promotes more integrity-based BUMDes governance. The educational-participatory approach in internal audits has proven effective and is feasible to be replicated in other villages with similar conditions as part of efforts to strengthen good governance at the local level.

Motor vehicle workshops need an information system that can help in managing services, customers, and spare parts stock. This study designs a web-based workshop management system with a case study at the Fam Auto workshop, which aims to improve operational efficiency and data transparency. The methodology used is the waterfall system development model with stages of analysis, design, implementation, and testing. The results of this study are a web-based application that is able to record service transactions, manage customer data, monitor inventory, and generate reports. This system is expected to replace the manual process that has been used at Fam Auto and make it easier for workshop owners to monitor operational activities in real-time.

This research aims to design and develop a web-based school payment information system using the Agile method at SMK Mutiara Bangsa Cengkareng.The school’s financial management process was still conducted manually using ledgers and spreadsheets, risking data errors and reporting delays.Data collection methods included interviews, observations, and documentation studies.The system was developed iteratively using Agile development cycles, involving stakeholders at each sprint stage.The final result is a web-based application that facilitates payment input, financial reports, transaction history, and role-based access for administrators, staff, teachers, students, and parents.The system improved efficiency, transparency, and accuracy in the school's financial administration.

We designed and implemented a web-based inventory system to address challenges in managing inventory and financial data at Toko bangunan Mutiara. With high daily transaction volumes and a wide variety of products, manual recording often leads to errors, inaccuracies in inventory data, and difficulties in monitoring cash flow. To address this, we developed the system using the Agile/Scrum development model, which allows for flexibility and adaptation to user needs through the stages of Requirements, Design, Development, Testing, Deployment, and Review. The system was developed using web technology, including PHP and JavaScript for the backend, HTML and CSS for the frontend, and MySQL as the database system. The main features we implemented include two integration options: barcodes and unique product codes to simplify recording, automatic notifications when stock reaches the minimum level set by the system, and the ability to generate accurate reports. It is hoped that this research, which was designed to enhance operational efficiency in recording incoming and outgoing goods, provide flexible and accurate access to inventory data, and minimize errors in recording and inaccurate data, will be successful. The implementation of this system contributes to more accurate inventory management and supports better financial decision-making for Toko bangunan Mutiara.

Abstract. A store requires an effective and efficient accounting information system to manage its finances, ensuring business continuity and financial sustainability. One such case is Am Collection Store, which has not yet adopted computer technology. The store still uses manual methods for cash receipts processing. This Cash Receipt Application was designed using the waterfall method, applied as a system development method, and utilizes PHP and MySQL programming languages. The objective is for Am Collection Store to record all cash receipts from sales without the need for manual bookkeeping. The system design tools used include UML, such as Use Case Diagram,  and Class Diagram. The result of this research is the design of a web-based accounting information system for cash receipts, which simplifies cash management to be more effective and efficient. Additionally, it produces detailed reports on matters related to the cash receipt processes from transactions conducted by both customers and sellers.

A web-based budget management information system is a modern solution for efficient school financial administration. This system facilitates the process of budget recording, monitoring, and reporting, leading to faster, more precise, and accurate work. SMK Tunas Pemuda, as a vocational high school, currently manages its budget manually, which is prone to recording errors, data loss, or damage. These issues include managing income from various sources, allocating expenditures, and generating accurate financial reports. Given these challenges The study focuses on designing and implementing a digital platform for managing school budgets. budget management financial system application at SMK Tunas Pemuda. This application is designed to simplify the budget management process, from recording every income and expenditure transaction, monitoring fund allocation, to printing budget reports and transaction proofs. The Waterfall development method is used to develop this application systematically and structured through planning, analysis, design, implementation, and testing phases. Based on the test results, the system has been successfully created and proven 100% compliant with user expectations, simplifying the budget management process, and increasing effectiveness and efficiency. This application also allows for printing budget reports and transaction proofs for both income and expenditure.

This article discusses the effectiveness of using Accurate Online software in supporting the accounting process during the implementation of the independent student internship program at PT Neo Farma Indonesia. Accurate Online as a cloud-based accounting information system is used to record financial transactions, manage stock, taxation, and prepare reports in real-time and integrated. This study uses a qualitative method through direct observation during the internship. The results of the observation show that the implementation of Accurate Online provides convenience in recording transactions, time efficiency, and strengthens the company's financial governance. Although there are technical constraints in the form of internet network quality, this does not significantly interfere with the effectiveness of the system. Thus, the use of Accurate Online is considered effective in supporting company operations and providing relevant work experience for students.