Publication Search

This study examines the relationship between corporate financial disclosure and investment decisions by shareholders and investors in capital markets. Using a comprehensive dataset of 486 publicly listed companies from multiple stock exchanges over a five-year period (2018-2022), we investigate how the quality, scope, and timing of financial disclosures influence investment behaviors, pricing efficiency, and capital allocation. Through multiple regression analysis, structural equation modeling, and panel data techniques, we find that higher disclosure quality is significantly associated with increased trading volumes (β=0.42, p<0.01), lower bid-ask spreads (β=-0.38, p<0.01), and reduced stock price volatility (β=-0.31, p<0.01). Our analysis reveals that voluntary disclosures beyond regulatory requirements have a stronger impact on institutional investor decisions compared to retail investors. Additionally, the study documents that forward-looking financial information and segment reporting have particularly strong effects on investment decisions during periods of market uncertainty. The findings contribute to disclosure theory and provide empirical evidence for regulators considering disclosure policy reforms, corporate executives formulating communication strategies, and investors developing investment frameworks that incorporate disclosure quality assessment. The study addresses the causality challenge through instrumental variable estimation and difference-in-differences analysis of regulatory changes, enhancing the robustness of the identified relationships.

Micro, Small and Medium Enterprises (MSMEs) play an important role in economic growth, but often face obstacles in good financial recording and reporting. Many micro-entrepreneurs in Brangjan Village, West Ungaran, Semarang, do not yet have an adequate understanding of the preparation of systematic financial reports, making it difficult to manage finances and access funding from financial institutions. This community service activity aims to improve the understanding and skills of micro-entrepreneurs in preparing simple financial reports based on easy-to-apply accounting principles. The methods used in this training include counseling, direct practice, and assistance in recording financial transactions, profit and loss reports, and simple balance sheets. Participants are also introduced to the use of technology or digital financial recording applications that can assist in managing their businesses. The results of this training show that most participants experienced an increase in understanding in financial recording, and were able to prepare simple financial reports independently. This training is expected to provide long-term benefits for micro-entrepreneurs in developing their businesses more professionally and sustainably.

The purpose of this community service activity is for participants to understand how to manage finances effectively and efficiently, especially after the pandemic. In this training, it is hoped that participants will gain knowledge on how to allocate company funds or capital to finance business line needs, ensuring that the company's budget is distributed to the right posts and used for various purposes that benefit the company. After this activity, it is expected that participants will be able to plan their finances effectively and efficiently. The target of this activity is the manager of Canting Batik Crafts in Padang Panjang, West Sumatra. The implementation method consists of three stages. The first stage is preparation, including a pre-survey, team formation, proposal preparation and submission, coordination between teams and partners, as well as preparation of training tools and materials. The second stage is the program implementation stage in the form of socialization through counseling (material presentation) and discussions. The third stage is the evaluation and reporting stage. The evaluation is conducted by comparing the conditions of partners before and after the program implementation using interview and observation methods. Afterward, a report is prepared for further socialization.

Cloud-Based Accounting Systems (CBAS) are technological innovations that support digital transformation in financial management by increasing efficiency, transparency, and real-time data access. This system helps companies reduce manual recording errors, improve reporting accuracy, and accelerate data-based decision-making processes. In addition, CBAS also has advantages in terms of flexibility of use and compliance with accounting standards, making it a relevant solution for modern companies. Although CBAS offers many benefits, its implementation can also create a perception of technological superiority that does not fully reflect reality if it is not balanced with organizational and human resource readiness. Challenges often faced in implementing CBAS include dependence on cloud services, data security threats, and errors in system input or configuration that can lead to inaccurate financial reports. In addition, overly high expectations for automation can lead to neglect of manual supervision that is still needed to maintain the reliability of financial information. The success of CBAS implementation is highly dependent on a well-designed implementation strategy, adequate user training, and appropriate risk mitigation measures. With careful planning and a strategic approach, CBAS can serve as a tool that increases financial transparency and efficiency, not just a technology trend that provides no real benefits.

The most basic right for WBP is to receive adequate health services. Various health efforts are carried out through prevention, healing and improving health services at the Balige Class IIB Detention Center. In order to overcome obstacles related to health services in detention centers, a WBP health cadre was formed at the Balige Class IIB Detention Center. The aim is to overcome the problems of handling and reporting the health of WBPs to improve health services for WBPs themselves. This research was carried out using a qualitative approach with descriptive methods. Data collection techniques were carried out through observations carried out during KKN, as well as secondary data carried out using documentation studies and field recording.  From the research results, it is known that the program to form health cadres for inaan residents at the Balige Class IIB Detention Center has shown positive results. The implementation of this program has succeeded in improving the quality and accessibility of health services at the Class IIB Balige Detention Center.

The existence of micro, small and medium enterprises, especially in Bandar Lampung City, is not free from obstacles, one of which is related to bookkeeping or financial reporting. Mobile accounting-based applications are present as one of the technologies that are expected to overcome the problems faced by micro, small and medium enterprises. This study was conducted to determine the factors that influence the interest in implementing mobile-based accounting in micro, small and medium enterprises in Bandar Lampung City. The theory used in this study is UTAUT which consists of performance expectations, social influences and facilitating conditions. From the results of the study, it was obtained that performance expectations influenced the interest in implementing mobile accounting. Social influences did not affect the interest in implementing mobile accounting. Conditions that helped influence the interest in implementing mobile accounting.

Antenatal care is the midwifery care midwives provide to pregnant women before the baby's birth to ensure positive outcomes for both the mother and the baby. This care involves establishing a trusting relationship with the mother, detecting complications that could threaten life, preparing for the baby's birth, and providing health education for the mother. This descriptive study investigated pregnant mothers’ cognition of antenatal care at Midwifery Clinician Siti Nurjannah Ngemplak Demak by overviewing the object. This study's population consists of primigravida pregnant women in their third trimester taken with saturated sampling or total sampling, resulting in a sample of 40 primigravida pregnant women in their third trimester. The instruments used in this study include a questionnaire on pregnant mothers' cognition about antenatal care and the Maternal and Child Health (KIA) book for pregnant mothers. The researchers analyzed the data using univariate methods that include: the characteristics of pregnant women, knowledge of pregnant women about antenatal care, and the frequency of antenatal care visits. The research findings reveal that 20 respondents, or 50%, possess the majority of high school education characteristics. In terms of employment, 26 respondents, or 65%, are employed. Most respondents were aged 20–35 years. In terms of education level, they had an average level of cognition, with a frequency of 18 respondents (45%). When it comes to the frequency of visits by pregnant women, most respondents complied, with 26 respondents (65%) reporting a visit frequency. The research findings suggest that motivating pregnant women about the importance of knowledge and antenatal care visits is a recommended strategy.

Being a teacher is a noble task because it has an important role in educating the nation and shaping the character of the new generation, because the micro teaching program is important to prepare students to become professional educators. This article aims to examine the Role of Field Supervisors in Increasing the Effectiveness of the Micro Teaching Program of the Faculty of Tarbiyah and Teacher Training, Al-Qur'an Science University, Wonosobo. The study was conducted using a qualitative descriptive method on 35 DPLs who guided 409 students in the micro teaching program. The results of the study indicate that DPLs have an important role in the effectiveness of the microteaching program by coordinating planning, implementation and reporting with the Committee, Faculty, and students, in order to ensure a significant impact for each party. In addition, student readiness and involvement appear as mediators in this relationship. These findings influence students and universities to try to enrich learning methods and strategies. Future studies can explore additional variables that further optimize the impact of multiple approaches and micro teaching on students' readiness to undergo the PPL program.

Community Service is the application of science and technology carried out at the state-owned enterprise (BUMNeg) Rajuno Hitipori in Negeri Rutong, Ambon City, as a partner fostered by Ambon State Polytechnic. The objective of this community service activity is to enhance the accounting knowledge of BUMNeg administrators and business unit managers and to provide an easy and adequate financial reporting system for BUMNeg business management.The method used is participatory action research in the form of training and mentoring for the preparation of financial reports for BUMNeg administrators and business unit managers using financial report preparation guidelines. The results achieved include BUMNeg administrators acquiring accounting knowledge and skills and being able to utilize the Excel for Accounting application provided for financial reporting.

This study aims to analyze the effectiveness of implementing Accurate accounting software in financial report management at PT. XYZ). Accurate is utilized to enhance operational efficiency, recording accuracy, and real-time financial reporting. The findings reveal that the use of Accurate reduces recording errors and accelerates the financial reporting process. Integration features across modules such as purchasing, sales, and inventory improve interdepartmental data consistency. Additionally, Accurate helps the company comply with Indonesian Financial Accounting Standards (PSAK) and tax regulations through automated reporting. Key success factors include adequate employee training and feature customization tailored to the needs of manufacturing companies. This study concludes that technology-based accounting software not only improves financial data accuracy but also supports better strategic decision-making for management.

Community Service is the application of science and technology carried out at the state-owned enterprise (BUMNeg) Rajuno Hitipori in Negeri Rutong, Ambon City, as a partner fostered by Ambon State Polytechnic. The objective of this community service activity is to enhance the accounting knowledge of BUMNeg administrators and business unit managers and to provide an easy and adequate financial reporting system for BUMNeg business management.The method used is participatory action research in the form of training and mentoring for the preparation of financial reports for BUMNeg administrators and business unit managers using financial report preparation guidelines. The results achieved include BUMNeg administrators acquiring accounting knowledge and skills and being able to utilize the Excel for Accounting application provided for financial reporting.

This study aims to examine the influence of intellectual capital consisting of (human capital, structural capital and relational capital) on the timeliness of financial reporting of banks in Indonesia. The sample in this study was 42 banks listed on the Indonesia Stock Exchange. The data analysis method in this study used the STATA application. The results of this study indicate that human capital (HCE) has a positive effect on the timeliness of financial reporting, while structural capital (SCE) and relational capital (RCE) do not affect the timeliness of financial reporting.

Posyandu Bougenville 1 is a self-help activity that aims to maintain and maintain public health, especially for pregnant women and toddlers. Until now, data recording at Posyandu Bougenville 1 is still manual so that data can be written incomplete, incorrectly inputted, or difficult to read, potentially causing inaccuracies in reporting and taking longer to recapitulate and report, which can hamper decision making. The purpose of this activity is to increase cadres' awareness of the importance of NCD surveillance, measure NCD risk factors in vulnerable groups, and increase community knowledge about NCD prevention efforts, as well as introduce the E-PPGBM application in general. This study was conducted using a descriptive qualitative approach using interviews with two posyandu cadres and participatory observation of Posyandu Bougenvile 1 cadres. The education provided to cadres was proven to increase their understanding of the importance of accurate and systematic data recording, and encourage them to be more active in monitoring community health.

As the 2024 presidential election approaches, mass media widely disseminate information about presidential and vice-presidential candidates. The registration period, from October 19 to 25, 2023, became a major political event that attracted extensive media attention. Ideally, media outlets should report political events independently, without external influence. However, Sindonews.com shows signs of organizational influence in its coverage of the candidate registration process. This study examines the factors shaping news coverage using the Media Content Hierarchy Theory by Shoemaker & Reese (1996), which identifies five levels of influence: individual, media routines, organizational, extramedia, and ideological. Through a qualitative case study method, employing in-depth interviews, documentation, and observation, the findings reveal that organizational influence is the dominant factor affecting Sindonews.com's reporting. This is largely due to its affiliation with Harry Tanoesoedibjo, who owns Sindonews.com and leads Partai Perindo, a party that supported Ganjar Pranowo and Mahfud MD in the 2024 election. Consequently, the media coverage reflected this political alignment, underscoring how ownership and political affiliations impact journalistic objectivity in Indonesia’s digital news landscape.

This study examines the effectiveness of Management Information Systems (MIS) in environmental permit administration within the Environmental Agency of Makassar City during the 2023-2024 period. Employing a qualitative case study approach, the research integrates several theoretical frameworks including Systems Theory, Technology Acceptance Model (TAM), Resource-Based View (RBV), Diffusion of Innovations, and Contingency Theory to comprehensively evaluate MIS performance. Through in-depth interviews with 35 respondents, direct observations, and documentation analysis over six months, the research identifies the impact of MIS implementation on environmental governance. Findings reveal significant improvements in processing efficiency (42% time reduction), administrative error reduction (67% decrease), and enhanced stakeholder engagement (53% increase in public participation). Nevertheless, challenges persist in regulatory alignment, technical reliability (12% system downtime), and user adaptation (23% of staff reporting usage difficulties). The study underscores the importance of continuous system optimization, targeted training, and cross-departmental integration for sustainable environmental governance. Theoretical contributions include an integrated MIS evaluation model for environmental administration contexts, while practical implications offer recommendations for technology-based permitting process improvements. Research limitations include a single geographic focus and relatively short observation period, suggesting the need for future longitudinal and comparative studies.

This study looks at the options and issues surrounding financial reporting in Nigerian small and medium-sized businesses (SMEs). The purpose of the study was to identify the difficulties that Small & Medium Businesses (SMEs) in implementing efficient financial accounting reporting in Nigeria, as well as to determine the extent to which insufficient accounting records in SMEs in Nigeria are caused by subpar credit facilities. Data were gathered using the survey method, time series data, and the CBN statistical bulletin and questionnaire. A straightforward percentage table was used to assess the generated data. Inadequate accounting books and records, manpower, accounting system, and failure to conduct transactions through the banking system are the main obstacles that SMEs face when preparing and presenting financial reports, according to the study. The report suggests, among other things, that the two primary organizations in Nigeria, ICAN and ANAN, should support professional accountants as they are the only ones who can maintain appropriate books of accounts and prepare financial records its members to provide SMEs in Nigeria with free expert services.

Financial reports are vital for investment and financial decision-making, as they reflect a company's financial performance and provide key insights for investors and institutions. However, challenges such as accounting errors, financial manipulation, and non-compliance with accounting standards can impact the quality of financial reports (QFR). Auditors play a crucial role in ensuring QFR by examining and verifying financial statements, enhancing investor confidence, financial stability, and economic growth. This study examines the role of auditors in improving QFR in commercial banks listed on the Iraq Stock Exchange. Using a descriptive analytical approach, the research reviews prior studies and analyzes data from 15 commercial banks operating in the Iraq Stock Exchange from 2015 to 2021. Hypotheses were tested using Eviews-12 software. Findings indicate that auditors influence QFR through corporate governance, particularly via the board of directors, which plays a crucial role in ensuring sound auditing practices. Board independence and management ownership significantly reduce financial manipulation, aiding informed investment decisions. The study recommends increasing awareness of the auditor’s role, strengthening corporate governance mechanisms, and enhancing financial analysts' and auditors' effectiveness in reporting and forecasting. Training and development programs are also suggested to improve financial report quality in commercial banks.

Cryptocurrency in Indonesia has begun to develop and is starting to be widely used by businessmen in Indonesia. This is a phenomenon given the need for accounting treatment for cryptocurrency transactions. This research seeks to explore and test cryptocurrency and blockchain technology with the approach and review of PSAK in Indonesia and focuses on accounting treatment for cryptocurrencies in Indonesia. The purpose of this study is to conduct an accounting study for cryptocurrencies based on PSAK that applies in Indonesia. The study used a review literature model to figure out accounting for cryptocurrencies.

This community service aims to accompany the halal certification process for Mr. Ngadinu's tempeh MSMEs on Jalan Mustokoweni, Plombokan Village, North Semarang District. This assistance is carried out because these MSMEs do not yet have a halal certificate, so they have not been able to increase production quantity and competitiveness in the market. Halal certification is an important factor for business actors in the food and beverage sector to guarantee halal products and increase consumer confidence. Tempe products that are not yet halal certified can raise doubts among the public, so obtaining halal certification is a strategic step to strengthen the product's image. The main objective of this program is to increase MSME players' understanding of the importance of halal certification and the process of obtaining it, assist in processing halal certification, ensure that tempe products meet halal standards and are of good quality, and expand market share through the attraction of halal certification. The method applied in this program is halal certification assistance, which includes three main stages: (1) preparation stage, which includes pre-survey, observation, discussion and documentation; (2) implementation stage, in the form of direct assistance in the halal certification process; and (3) the stage of reporting activity results. Through this program, it is hoped that tempe MSMEs can understand the importance of halal certification, know the procedures for obtaining it, and be able to increase the competitiveness of their products in the market.

Labor pain is a complex experience, with 65-80% of mothers in Indonesia experiencing severe pain during childbirth, requiring effective management. The SP6 (Sanyinjiao) acupressure technique offers a non-pharmacological, easy-to-apply, and safe alternative with minimal side effects for reducing labor pain. This study aimed to evaluate the effect of SP6 acupressure on labor pain in mothers giving birth at the Obstetrics Emergency Room of Tidore Islands City Hospital. A quasi-experimental design with a pre-test and post-test approach was used. The sample included 30 mothers in the active phase of labor (4-7 cm dilation), with singleton pregnancies and gestational ages of 37-42 weeks, selected through purposive sampling. The intervention involved applying acupressure at the SP6 point for 20 minutes with moderate pressure. Pain intensity was measured before and after the intervention using a Numeric Rating Scale (NRS) from 0-10. The Wilcoxon Signed Rank Test showed a significant decrease in pain intensity (p = 0.000), with 50% of participants reporting moderate pain post-intervention, and no participants experiencing uncontrolled severe pain. In conclusion, SP6 acupressure significantly reduced labor pain intensity and can be recommended as an effective, safe, and easy-to-apply method for managing labor pain.