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Village cooperatives have a strategic role in driving local economic growth and improving community welfare. However, suboptimal managerial management is often a major obstacle in achieving these goals. This study aims to analyze and identify strategies to optimize economic managerial in village cooperatives in Melarmukti Village, North Cikarang District. The method used is a descriptive qualitative approach through observation, interviews with cooperative administrators, village officials, and local communities. The results showed that cooperatives in Melarmukti Village still face various challenges, such as the lack of managerial training, the lack of periodic evaluations, and low collaboration with external parties. Optimization can be done through increasing the capacity of cooperative human resources, implementing a periodic evaluation system, and establishing strategic partnerships with financial institutions and universities. With targeted and sustainable managerial improvements, village cooperatives have great potential to become economic drivers and improve community welfare at the local level.

Corporations as legal entities have become an integral part of the national economic system. However, behind its contribution to economic growth, not a few corporations are involved in economic crimes such as corruption, tax evasion, money laundering, to monopoly and cartel practices. These corporate crimes have a broad and systemic impact, not only harming the state from a financial perspective, but also damaging a healthy economic order and creating social injustice. In the context of Indonesian criminal law, the implementation of accountability for corporations as perpetrators of criminal acts still faces various challenges, both in terms of regulations, technical law enforcement, and understanding of law enforcement officials. This research aims to evaluate the extent to which the implementation of criminal liability against corporations in cases of national economic crimes as well as identify relevant obstacles and solutions. The method used is a normative juridical approach by examining various laws and regulations, jurisprudence case studies, and related scientific literature. The results show that although the recognition of corporations as subjects of criminal law has been contained in several sectoral laws, its implementation is still partial and has not touched the root of the problem, especially in proving structural corporate guilt. Therefore, there is a need for regulatory reform, strengthening the capacity of law enforcement institutions, and integrating a multidisciplinary approach in dealing with corporate crime. By strengthening criminal accountability towards corporations, it is hoped that the Indonesian criminal law system will be able to provide a deterrent effect while maintaining national economic integrity.

This study examines the innovation of Hajj Savings products based on the mudharabah contract at Bank Syariah Indonesia (BSI). The innovations include digitalization of services, integration with the Ministry of Religious Affairs’ SISKOHAT system, and the development of new features such as collective savings, gamification, and auto-debit. The objective of these innovations is to facilitate Muslims in planning and saving for Hajj funds according to Sharia principles, enhance service accessibility, and provide added value tailored to modern customer needs. The findings indicate that these product innovations offer significant benefits to customers, including convenience, security, and fair profit-sharing, as well as advantages for BSI in terms of increased third-party funds, operational efficiency, and market expansion. This study emphasizes the importance of sustainable innovation grounded in Sharia principles in the development of Islamic banking products to support financial inclusion and improve service quality.

Corruption in Indonesia has evolved into a complex phenomenon, often involving money laundering and financial statement manipulation as mechanisms to conceal illicit assets within seemingly legal financial systems. This study focuses on the bribery case involving the Regent of Kepulauan Meranti as the research object, aiming to trace the flow of funds, financial manipulation techniques, and the involvement of both individual and corporate actors. The objective of this research is to analyze the interconnection between corruption, money laundering, and financial statement fraud, and to examine the legal implications of the criminal charges applied within Indonesia’s penal system. This study adopts a qualitative approach using a case study method, with primary data drawn from official documents issued by the Corruption Eradication Commission (KPK) and secondary data from credible media sources. The findings reveal that the corruption scheme was systematically carried out by disguising illegal funds through property investments and business entities. The study also highlights the insufficient application of cumulative charges and emphasizes the need for regulatory enhancement, particularly concerning illicit enrichment provisions. This research underscores the urgency of reforming supervision systems, penal structures, and strengthening the role of forensic accounting in detecting and preventing organized financial crimes in the public sector.

The implementation of the Enhanced Recovery After Cesarean Surgery (ERACS) method as an innovation in the Sectio Cesarea (SC) surgical procedure aims to accelerate recovery, minimize pain, and improve patient comfort. Although it has been clinically proven, there is still limited research exploring patients' subjective experiences with this method, particularly in eastern Indonesia. This study aims to explore in depth the physical, emotional, psychological experiences, as well as perceptions of service and patient expectations after undergoing SC with the ERACS method at Banggai Laut General Hospital. The study employs a qualitative approach with a phenomenological study design. Data were collected through in-depth interviews with purposively selected informants and analyzed using Braun & Clarke's thematic analysis technique. The results showed that patients experienced rapid physical recovery, minimal pain, and were able to mobilize early. Emotionally, patients felt calm and stable, supported by good communication with medical staff and family support. However, information about the ERACS procedure before surgery was still perceived as lacking detail. Patients also hope that this method continues to be implemented with improvements in educational aspects and financial support from BPJS. Patients' experiences with the ERACS method are generally very positive and reflect the success of this approach not only clinically but also in creating a more comfortable, efficient, and humane childbirth experience. This study recommends enhancing preoperative education, postoperative monitoring, and more inclusive financial support systems.

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.

This study analyses the application of the Activity-Based Costing (ABC) system in the manufacturing sector with the main objective of improving the efficiency and effectiveness of company operations compared to conventional cost accounting approaches. The ABC method links costs with relevant activities, thus giving a more realistic cost allocation that assists firms in identifying their inefficient costs and improves the quality of managerial decisions. This research applies the SLR approach in identifying, evaluating, and summarizing findings from various studies on ABC implementation. The search process has been carried out through the Google Scholar database, while the period of search concern is 2019 - 2024. Therefore, from the initial outcome of 588 articles retrieved, only 31 articles with the inclusion requirements were selected to be analyzed in depth. The findings show that companies using the ABC method have superior financial performance and competitiveness compared to those using traditional methods. Although the implementation of ABC requires a significant initial investment, the long-term benefits in the form of efficiency and more optimal resource management contribute greatly to the sustainability of manufacturing companies in the global market.

This study investigates the factors influencing accountability in the management of village funds by local governments in Kangkung District, Kendal Regency. The research is driven by the growing number of village fund mismanagement cases in Indonesia, highlighting the urgent need for improved governance. Key variables examined in this study include the use of the siskeudes application, staff competence, transparency, internal control systems, local wisdom, and organizational commitment. A quantitative approach was employed, with data gathered through questionnaires distributed to 63 respondents comprising village officials, BPD members, and community representatives. The results are expected to provide both theoretical contributions to the field of public sector accounting and practical insights for village governments to enhance financial accountability and transparency. Ultimately, the study aims to support the development of sustainable and participatory village governance.

This study investigated the influence of financial report preparation skills, financial literacy, and accounting information systems on the performance of micro, small, and medium enterprises (MSMEs) in Cirebon Regency. The research adopted a quantitative approach with a causal associative design. Data were collected through closed-ended questionnaires distributed to 100 culinary-sector MSMEs selected using purposive sampling. The data analysis involved validity and reliability testing, classical assumption tests, and multiple linear regression. The findings revealed that financial report preparation skills, financial literacy, and accounting information systems had both partial and simultaneous positive effects on MSME performance. Specifically, the ability to prepare financial statements and the use of accounting systems significantly enhanced operational efficiency and financial outcomes, while financial literacy contributed to better financial decision-making. The study concluded that improving financial competencies and adopting technology-based accounting practices are key drivers for strengthening MSME performance in the region

The development of the digital era brings new challenges and opportunities for micro businesses, especially in pricing bamboo handicraft products in Lembur Awi. The phenomenon of easy access to information and digital marketing makes it easier for consumers to compare prices, so pricing strategies become a crucial factor in maintaining business competitiveness. This study aims to analyze the pricing strategy applied by bamboo handicraft micro businesses in Lembur Awi, identify factors that influence pricing, and understand the influence of digital platforms on the pricing strategy. The research method used was a qualitative approach with a case study, involving in-depth interviews, observation and documentation as data collection techniques. The results showed that businesses use a pricing strategy based on the calculation of production costs adjusted to market conditions and digital competition. The utilization of digital platforms such as social media and e-commerce provides opportunities to expand the market while demanding adaptation of pricing strategies that are more flexible and responsive. Good financial management and integrated administrative systems also play an important role in making effective pricing decisions. This research concludes that a combination of costing, utilization of digital technology and product innovation is key to the success of bamboo craft businesses in the dig era.

Digital developments in the financing system for issuing Drug Examination Result Certificates (SKHPN) have had a significant impact on improving administrative governance in the health and legal sectors in Indonesia. This study uses an empirical legal approach with a juridical-sociological method to analyze the use of information technology in payment mechanisms and governance of SKHPN services. Data were collected through in-depth interviews, direct observation, questionnaire distribution, and studies of regulations, including Law Number 17 of 2023 concerning Health and Government Regulation Number 28 of 2024. The findings show that the digitalization process of financing has a positive impact on shortening bureaucratic channels, accelerating service verification, and encouraging budget transparency and accountability. The implementation of an integrated health information system as regulated in Articles 371 to 378 of Law Number 17 of 2023 also strengthens service management through real-time and traceable digital recording. Meanwhile, PP No. 28 of 2024 emphasizes the importance of using electronic payment systems, transparency of financial reporting, and public involvement in service supervision. Although there are still obstacles such as limited infrastructure and low digital literacy, digitalization in SKHPN financing has proven to be a strategic step in realizing adaptive, open and inclusive public services in accordance with the direction of technology-based health policies.

This study examines the influence of leverage, profitability, and capital structure on earnings management in consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Earnings management has become a central issue in financial reporting, as it reflects managerial discretion in presenting financial information that may not fully align with the company’s actual economic condition. Understanding the determinants of earnings management is therefore essential to enhance transparency, credibility, and stakeholder trust in corporate financial reports. The research employed a quantitative approach using multiple linear regression analysis, with data processed through SPSS version 25. The sample consisted of 104 company-year observations, which were selected using purposive sampling techniques and subsequently refined through outlier testing to ensure data validity and reliability. The independent variables analyzed were leverage, profitability, and capital structure, while earnings management served as the dependent variable. The empirical findings demonstrate that leverage and profitability exert a significant influence on earnings management practices. Specifically, companies with higher leverage tend to engage in earnings management as a mechanism to meet financial obligations and reduce the risk of violating debt covenants. Similarly, higher profitability motivates managers to manipulate earnings in order to sustain investor confidence and maintain a favorable corporate image. In contrast, capital structure is found to have no significant effect on earnings management, indicating that financing decisions between debt and equity may not directly influence managerial behavior in financial reporting. These results highlight the importance of monitoring leverage and profitability indicators as potential predictors of earnings management. For corporate management, the findings suggest the need to implement stronger internal control systems and uphold ethical financial practices. For investors and regulators, the study provides useful insights into assessing company performance beyond reported earnings, thereby supporting more informed decision-making and promoting the integrity of capital markets.

This study aims to develop an application-based accounting information system applied to developers in Jambi City, the phenomenon that occurs now is recording financial statements still using manual methods or even using a simple application, namely Microsoft Excel only. In the era of technology that has been very rapidly developed and has not been utilized in its application. Types of qualitative research. This research uses qualitative research design with a case study approach. The qualitative approach was chosen because it allows researchers to gain a deep understanding of the development of accounting information systems at PT Putra Bungsu Irdani Jambi.

The laundry business is rapidly growing in urban society, especially in areas with a high activity rate. One of the main challenges is the manual transaction recording process, which causes inefficiency and potential errors. This research aims to design and develop a web-based cashier system for Laundry Indimo Azza using the Prototype method. The system is designed to support customer data recording, automatic service fee calculation, service and employee management, and structured transaction and financial reporting. The Prototype method was chosen due to its ability to adapt to user needs through design and evaluation iterations. Testing results using white box and black box methods show that the system works according to expectations, increasing operational efficiency and speeding up customer service.

This community service program focuses on transforming financial management at Pharmacare Pharmacy Ciputat through the integration of digital accounting and strengthening human resource (HR) management. The background to this activity stems from the problem of partners who still rely on manual recording for financial transactions, inventory management, and report preparation. This condition results in inefficiency, late reporting, potential recording errors, and difficulties in strategic decision-making. In addition, limited HR competency in the use of digital accounting technology and the absence of financial standard operating procedures (SOPs) are major obstacles to improving organizational performance. The main objective of this activity is to implement an integrated digital accounting system capable of producing real-time financial reports, increasing inventory management efficiency, and building transparent financial governance. Simultaneously, employee competency is improved through intensive training and mentoring in the use of accounting software and the preparation of financial SOPs. The involvement of students and faculty in this activity aligns with the spirit of Independent Learning and Independent Campus (MBKM) and supports the achievement of the university's Key Performance Indicators (IKU), particularly in providing off-campus experiences and utilizing work results for the community. Through this program, it is hoped that Pharmacare Ciputat Pharmacy can improve operational efficiency, strengthen business sustainability, and provide more optimal healthcare services. More broadly, this activity contributes to community economic empowerment by strengthening the capacity of small businesses in the healthcare sector.

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.

Inclusive and sustainable economic growth is a major challenge in today's digital age. Financial technology (FinTech) plays an important role in bridging the financial access gap while supporting environmental responsibility through the application of green finance. This study aims to analyse the role of FinTech in promoting inclusive economic growth and environmental sustainability, particularly through the application of blockchain technology in urban renewable energy systems. The research method uses a qualitative approach with secondary data analysis, supported by mathematical models to measure green financial inclusion and FinTech investment efficiency. The results show that the implementation of green FinTech significantly increases financial inclusion, expands economic access for the MSME sector, and reduces carbon emissions through investments in environmentally friendly energy projects. Global case studies in India and Sweden show that multisectoral collaboration and adaptive regulatory policies are key to creating a sustainable FinTech ecosystem. Therefore, the integration of technology, policy, and digital literacy among the public is necessary to realise digital finance that is fair, efficient, and oriented towards a green future

The rapid growth of RT/RW Net-based internet services among the community has driven the need for an integrated, efficient, and easy-to-use billing system. The self-help RT/RW Net model often faces challenges in terms of administrative management, especially related to customer recording, billing, and financial reporting which are still done manually. Common problems faced by partners are payment systems that have not been digitized and minimal transparency in data collection and tracking of customer transactions. The purpose of this activity is to design and implement a web-based billing application built using the Laravel framework. This application is designed to facilitate the process of managing customer bills, monitoring internet service usage, and preparing financial reports automatically and in a structured manner. The method of implementing the activity includes the system design stage, training partners in using the application, and assistance in direct implementation in the RT/RW Net operational environment. The results of the activity show that the developed system has succeeded in automating most of the billing process and increasing the efficiency of administrative management by up to 80%. In addition, this system also has a positive impact on increasing transparency and accuracy of customer data. Suggestions for further development include the addition of automatic payment features through integration with payment gateways, as well as improving the user interface to make it more responsive and user-friendly.

This study aims to analyze how the elements of the Fraud Triangle, namely pressure, opportunity, and rationalization, influence the occurrence of financial statement fraud. Using a qualitative method with a descriptive approach and secondary data sources from relevant literature published in 2020–2025, this study examines various previous research findings related to the application of the Fraud Triangle theory in the industrial sector in Indonesia and internationally. The study results indicate that pressure, especially in the form of high financial targets and external pressure, is the dominant factor that triggers management to manipulate reports. Meanwhile, opportunity does not always have a significant impact on fraud due to the presence of effective internal control systems and external supervision. Rationalization has been proven to also drive fraudulent actions through moral justification by the perpetrators. This study concludes that the Fraud Triangle remains a relevant conceptual framework in understanding and detecting potential financial statement fraud, as well as providing implications for improving corporate governance and control systems.  

The BPNT problem which eventually became the background of the research problem began when researchers were visiting one of the food distribution places in Sangiasseri Village in early February 2020, this market is one of the places where the community receives assistance, when researchers conducted research at the place where the community received assistance, researchers listened to residents' complaints where the assistance they received varied, some received IDR 300,000 and some received IDR 600,000. The community explained that the non-cash food assistance program received was usually charged by the management, there were also delays in disbursement where residents received once every three months which became a problem in the BPNT program. In its implementation, the Non-Cash Food Assistance (BPNT) program experienced inaccurate targeting where financially capable families received assistance, while poor families did not. So that the socio-economic welfare of beneficiaries has not increased Non-Cash Food Assistance (BPNT) in the socio-economic welfare of beneficiaries, researchers discuss the running of the implementation of BPNT from the Sub-district, Village, RW and RT, BPNT Facilitators, and E-Warong and present findings on obstacles in the BPNT implementation system in the welfare of underprivileged families in Sangiasseri village.