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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.  

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 Liga 1 Independent Campus Competition Program (PKKM) is an initiative of the Ministry of Education, Culture, Research, and Technology which aims to provide opportunities for students to learn outside the classroom through structured internship activities. The Independent Learning Independent Campus (MBKM) internship program is designed to equip students with readiness to enter the business and industrial world (DUDI), as well as implement course theory through hands-on work practice in the field. The MBKM internship activity which was carried out in Bongo Village, Batudaa Pantai District, Gorontalo Regency, aimed to provide real experience to students in village financial management. Bongo Village was chosen as the location of the internship because of its reputation as the best village in the region. The intern students converted the courses that had been programmed with the practice of implementing the village financial system based on the Siskeudes application. Through this activity, students not only understand the theory of public financial management, but also gain technical and social skills in interacting with village officials and the community. The results of the internship activities show that students are able to understand and operate the Siskeudes system effectively. The knowledge and skills gained are expected to be implemented in nine other villages in Bone Bolango District, as a form of real contribution to more transparent and accountable village financial governance. This program proves that collaboration between universities and village governments can have a positive impact on human resource capacity building and village governance. Thus, MBKM internships are a strategic means in supporting the transformation of higher education that is relevant to the needs of the community and regional development.

Digital transformation has become a critical factor in enhancing the competitiveness and sustainability of micro, small, and medium enterprises (MSMEs) in the digital economy era. This study aims to examine the integration of e-wallet services and social media marketing strategies as components of digital transformation within MSMEs. Employing a Systematic Literature Review (SLR) approach, the study analyzes 25 relevant scholarly articles published between 2018 and 2025. The findings indicate that the adoption of e-wallets facilitates financial transactions, improves operational efficiency, and promotes compliance with formal financial systems. Meanwhile, the use of social media proves effective in expanding market reach and strengthening customer engagement. However, the adoption of these digital tools remains constrained by several challenges, including limited digital infrastructure, low levels of technological literacy, and resistance to change. These findings offer important implications for policymakers and business practitioners in designing inclusive and sustainable digitalization strategies for MSMEs

Late payment of accounts receivable is a serious challenge that can disrupt the stability of the company's cash flow and financial performance. This study aims to evaluate the role of risk management in minimizing late payment of accounts receivable at PT Alam Mulya, a logistics company in Surabaya. The research method used is descriptive qualitative with a case study approach, through direct observation, interviews, and documentation during the five-month internship period. The results showed that the company has implemented risk management principles, such as customer identification, setting credit limits, monitoring maturity, and implementing active collection. However, the implementation has not been thorough and consistent, especially in the aspects of using digital systems, documenting credit policies, and applying sanctions for late payments. It was also found that decision interventions based on personal relationships hindered the effectiveness of risk control. This study recommends the implementation of an integrated digital system, the establishment of a written credit policy, and staff training related to risk management and collection. By strengthening comprehensive risk management, the company is expected to improve the efficiency of receivables management and maintain optimal cash flow sustainability.

This community service activity aims to introduce financial literacy from an early age to children in Siantar Narumonda Village through an interactive and educational tutoring program. Financial literacy is an important skill that must be instilled from an early age so that children are able to manage their finances wisely in the future. This activity uses a qualitative descriptive approach to describe the execution process systematically. The program was implemented by students of the Tarutung State Christian Institute as part of the Community Service and Service Lecture (KPPM), targeting 35 children aged 1–12 years. The program was implemented for one month and two weeks, three times a week. The material presented was in five main topics: the importance of financial literacy, tips for managing finances, saving, getting to know money and how to manage it, and getting to know banks and financial institutions. The delivery of the material was carried out through fun methods such as games, simulations, short stories, and group discussions. Evaluation was carried out through participant observation, question and answer sessions, and visual documentation. The results of the activity showed that the children experienced an increase in understanding of the basic concepts of financial literacy and began to apply positive habits in managing finances. This activity is also a means of meaningful learning for implementing students. With an interesting and structured approach, this activity provides significant educational and social impacts. Early financial literacy has proven effective in forming a generation that is financially intelligent and responsible in managing economic resources.

This research aims to examine and describe the implementation of a digital-based Cost of Revenue recording system at PT Alam Mulya as a logistics service company. Amid the rapid development of information technology, digital-based financial recording systems have become a strategic solution for enhancing efficiency, accuracy, and transparency in financial reporting. This study employs a qualitative descriptive approach, utilizing data collection techniques through literature review, direct observation, and interviews with parties involved in the company's financial recording process. The research findings indicate that the use of the Shortcut-AM application can accelerate the real-time recording of direct costs, reduce the risk of recording errors, and facilitate internal monitoring and audits. However, the effectiveness of the system still faces several challenges, such as delays in collecting supporting documents, account classification errors, and discrepancies between account mutation data and internal records. These challenges highlight the importance of cross-divisional coordination, ongoing technical training, and strengthening internal controls to ensure the system operates optimally. Thus, the digital-based recording system not only enhances operational efficiency but also serves as an essential foundation for maintaining the integrity and accountability of the company's financial reports.

This study explores the role and relevance of Islamic political economy within the context of Indonesia's economic system, particularly in addressing wealth distribution inequality and the fulfillment of basic societal needs. The study employs a qualitative approach with descriptive-analytical methods to examine the relationship between Islamic economic principles such as justice, balance, and social responsibility and national economic policies. The findings reveal a philosophical alignment between Islamic economic values and Indonesia’s foundational principles, especially Article 33 of the 1945 Constitution. However, the implementation of these principles remains limited, often confined to microeconomic aspects like Islamic financial institutions. Islamic political parties play a significant role in advocating for sharia-compliant economic policies but face challenges in reconciling Islamic values with a pluralistic democratic system. The study highlights the need for broader public education, strong political commitment, and digital innovation to fully realize the potential of Islamic economics in building a just, inclusive, and sustainable national economy.

This study aims to analyze the financial performance of PT Mayora Indah Tbk using the Du Pont System approach. This method decomposes Return on Equity (ROE) into three main components: Net Profit Margin (NPM), Total Asset Turnover (TATO), and Equity Multiplier (EM). The research employs secondary data from the company’s 2023 and 2024 financial statements. The findings reveal that despite an increase in net sales, the company experienced a decline in net profit, asset efficiency, and ROE. ROE decreased from 21.29% in 2023 to 17.84% in 2024, influenced by a reduction in NPM and TATO, along with a rise in EM. This decline indicates pressures on profitability and asset efficiency. Therefore, the company should enhance operational efficiency and manage its capital structure effectively to sustain optimal financial performance.

The digitalization of the sharia economy in Indonesia presents a great opportunity to expand financial inclusion, accelerate the transaction process, and improve the efficiency of the economic system based on Islamic values. This study aims to examine the dynamics of opportunities and challenges for the digitalization of the sharia economy amidst the development of the digital economy. Using a qualitative descriptive approach and thematic analysis techniques, this study reveals that innovations such as sharia fintech, halal e-commerce, and sharia digital banking have significantly driven the progress of the sharia economy. However, challenges such as low digital literacy, infrastructure inequality, and weak sharia-specific regulations are still major obstacles. The results of this study emphasize the importance of increasing sharia digital literacy, synergy between stakeholders, strengthening regulations, and developing competent human resources to ensure that the digitalization of the sharia economy remains in line with the principles of maqashid sharia and can develop inclusively and sustainably in Indonesia.

The purpose of this study is to examine the effectiveness of the responsibility center in improving the performance of the General Election Commission (KPU) of Magelang City. This study uses a quantitative descriptive analysis method using financial reports and performance reports of KPU Magelang City. The results show that the responsibility center can improve the efficiency and effectiveness of financial management of KPU Magelang City, thereby improving organizational performance. This study contributes to the development of a better financial management system and improves the performance of KPU Magelang City in holding democratic and transparent general elections.

Efficient budget management in the public sector requires reliable and relevant information. In this context, management accounting plays a crucial role not only as a financial recording tool but also as a support system for planning, controlling, and evaluating organizational performance. This article explores how management accounting can be implemented to help government institutions and non-profit organizations use public resources effectively. The study uses a descriptive qualitative approach by reviewing relevant academic literature. Findings indicate that a well implemented accounting system can enhance transparency, improve accountability, and reduce waste as well as the risk of budget misuse. Moreover, the financial and non-financial information it provides supports data-driven decision-making processes. Successful application of management accounting depends on strong leadership commitment, competent human resources, and the adoption of good governance principles. Therefore, management accounting serves not only as an administrative necessity but also as a foundational tool for delivering high-quality and trustworthy public services.

This study aims to examine the implementation of public sector accounting in Indonesia through a literature review approach. The findings indicate that Indonesia has adopted the modified accrual basis as the foundation for public financial reporting, as stipulated in PSAP No. 01 of 2022. However, the transition towards a full accrual system still faces several challenges, including limited understanding of accrual concepts among government personnel, inadequate information technology infrastructure, and bureaucratic culture that remains cash-oriented. This study emphasizes that public sector accounting is not merely a financial recording tool, but also a crucial instrument for promoting transparency, public accountability, and sound public financial governance.

The Islamic economic system discusses the various challenges faced by Indonesia in developing this sector, the potential of the nation, and the achievements that have been achieved to date. The writing of this scientific paper aims to identify the main challenges in the development of the Islamic economy in Indonesia, explore strategic potentials that can be utilized, and examine the extent to which the development of the Islamic economy has taken place in the country. The data sources used come from literature such as relevant books, as well as additional information from online searches to enrich insights. The method used is a qualitative descriptive approach, which describes the situation systematically based on available data. The results of the analysis show that despite a number of obstacles, such as limited human resources, low Islamic financial literacy, and infrastructure challenges, the implementation of the Islamic economic system still has strong prospects. This is supported by the great potential that Indonesia has, including a very large Muslim population, government support, and increasing public interest in sharia-based products and services.

This community service activity aims to improve transparency and accountability in the management of citizen contributions through the implementation of a digital reporting system based on Google Spreadsheet in the Seroja Home Residence 2 Complex. The problems previously faced were the limitations of the manual system which was slow, inefficient, and less transparent. This activity was carried out through a series of stages, namely identifying needs, preparing system designs, training administrators and residents, and assisting with implementation. The results of the activity showed that the digital reporting system was able to improve administrative efficiency, strengthen citizen participation, and form an open and collaborative governance culture. This activity also increases digital literacy among residents and results in social change in the form of a shift in the role of residents from recipients of information to active partners in environmental management. This finding is reinforced by recent literature showing that simple yet participatory technology can be an innovative solution in strengthening local-based community governance. This activity can be replicated in similar environments with ongoing training and mentoring support.

Information technology companies rely heavily on databases to store critical data that is vulnerable to leaks that can be financially and reputationally detrimental. This study aims to analyze the effectiveness of database security mechanisms, especially encryption and access control, in preventing data leaks. The method used is a case study with a qualitative approach through observation and interviews at information technology companies, as well as technical analysis of database protection implementation. The results of the study show that to maintain data security, companies need to use end-to-end encryption and a biometric login system so that only authorized people can access it. Smart technology such as AI is also important for detecting threats quickly. In addition, using special tools to monitor devices and routinely test security helps reduce risks. No less important, providing security training to employees so that they are more vigilant and do not become a gap for data leaks. In this way, companies can be better prepared to face various threats in today's digital era.  

The policy default case by PT Asuransi Jiwasraya caused widespread unrest among the public and became an important precedent in assessing the effectiveness of legal protection for consumers in the financial services sector, especially life insurance. This research aims to analyze the form of legal protection provided to consumers, identify the regulations governing it, and evaluate the role of the Financial Services Authority (OJK) in supervising and handling the default case. The method used is a normative juridical approach by analyzing laws and regulations, legal doctrines, and court decisions, and supported by literature reviews from various scientific journals. The results show that although the regulatory framework governing consumer protection in the insurance sector is quite complete, such as Law Number 40 of 2014 concerning Insurance and Law Number 8 of 1999 concerning Consumer Protection, its implementation is still weak. OJK's role as a supervisor has proven to be not optimal, both in early detection of Jiwasraya's financial crisis and in taking action against violations of the prudential principle by company management. The conclusion of this study states that legal protection of consumers in the Jiwasraya case has not been functionally effective, and needs to be strengthened through supervisory reform and regulatory improvement. This research is expected to contribute to the formulation of policies and the improvement of the consumer protection system in the future.  

This study examines the impact of murabahah contracts on profitability in the Islamic banking sector in Indonesia, especially in Islamic Commercial Banks. In this study, Return on Assets is used as the main indicator to measure the level of bank profitability. Multiple linear regression is used to empirically test the relationship between murabahah financing and Return on Assets. The results of the study indicate that murabahah financing has a significant and positive effect on Return on Assets. This indicates that the higher the level of murabahah financing disbursed, the greater the increase in profitability of Islamic Commercial Banks. This finding strengthens the evidence in previous literature regarding the importance of the role of Islamic financing product strategies in improving the results of Islamic banking financial institutions. As a result, this study emphasizes the importance of optimizing financing strategies based on murabahah contracts as a major component in the product portfolio of Islamic Commercial Banks. Therefore, to improve competitiveness, efficiency, and create sustainable financial stability in the national Islamic banking system, it is necessary to develop and implement more effective and efficient murabahah contracts by all Islamic banking institutions in Indonesia and work well by all Islamic banking institutions in Indonesia.

This study aims to analyze the effectiveness of murabahah financing distribution on net profit growth at Bank BJB Syariah KCP Lippo Cikarang. The background of the study is based on the importance of murabahah financing as one of the main products of Islamic banks in supporting profit growth, as well as the need to ensure that the distribution of financing runs effectively and has a positive impact on the bank's financial performance. This study uses a qualitative method with a case study approach, where data is collected through in-depth interviews and internal bank documentation. The results of the study indicate that the distribution of murabahah financing at Bank BJB Syariah KCP Lippo Cikarang has been running effectively, marked by a consistent increase in net profit during the study period. This finding indicates that optimizing the murabahah financing distribution process can be an important strategy in increasing the profitability of Islamic banks. The implication of this study is the need to strengthen the financing monitoring and evaluation system so that the effectiveness of distribution is maintained and is able to provide maximum contribution to the growth of the bank's net profit.

This study aims to analyze the implementation of PSAK 105 related to the calculation of mudharabah profit sharing at Bank BJB Syariah KCP Lippo Cikarang. The research method used is qualitative with a descriptive approach, where data is collected through interviews, observations, and documentation. The analysis is carried out by comparing the practice of calculating mudharabah profit sharing at the bank with the provisions stipulated in PSAK 105, which includes aspects of recognition, measurement, presentation, and disclosure of mudharabah transactions. The results of the study indicate that in general Bank BJB Syariah KCP Lippo Cikarang has implemented the principles of PSAK 105 in calculating mudharabah profit sharing, but there are still several obstacles such as employee understanding of sharia accounting standards, optimization of information technology systems, and internal socialization regarding standard updates. These findings emphasize the importance of improving human resource competency and strengthening the supervision system so that the implementation of PSAK 105 can run optimally and support transparency and accountability of sharia bank financial reports.