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The effectiveness of an accounting information system is an illustration of the extent to which the target is achieved from a set of resources that are regulated to collect, process and store electronic data, then turn it into useful information and provide the required information reports both in quality and time. This article reviews the factors that influence the effectiveness of cooperative accounting information systems in Indonesia, namely factors of personal technical ability, user involvement, use of technology, age and level of education, a literature study on human resource management. The purpose of writing this article is to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) the personal technical ability factor influences the effectiveness of cooperative accounting information systems in Indonesia; 2) user involvement, technology utilization, age influence the effectiveness of cooperative accounting information systems in Indonesia; and 3) the level of education influences the effectiveness of cooperative accounting information systems in Indonesia.    

The purpose of this study is to find out the methods used by an auditor to detect fraud effectively and to find out the factors that cause fraud. This research method uses descriptive qualitative methods, using secondary data literature studies, in the form of journals and articles. The data source in this study uses literature from research journals, related papers and articles. Sample selection is done by observing and analyzing various information related to research by collecting some relevant literature, which aims to integrate the findings with the same topic.

This article discusses the role of development communication in developing villages. Through a literature review and case studies, this article attempts to provide a thorough understanding of how development communication can help speed up village development processes. This article will also cover some important points such as types of development communication, effective development communication methods, obstacles that are often encountered in implementing development communication programs, and the benefits that can be obtained from using development communication in developing villages.

This study aims to analyze the detection of compliance audits of inventory accounting information systems at retail stores through internal control. An inventory accounting information system is a critical element of retail store operations, and adherence to proper procedures is critical to maintaining the integrity and reliability of inventory data. The research method used is a literature study and descriptive analysis. Data was collected through a literature review related to compliance audit detection. This research also includes a case study to illustrate the application of internal control in the detection of compliance audits in inventory accounting information systems. By implementing proper internal controls, retail stores can minimize the risk of fraud, errors, and losses associated with inventory. This research also shows the need for increased awareness and understanding regarding audit compliance detection among auditors and accounting professionals involved in the retail industry.

This research discusses the development of industry 5.0 and its impact on the Indonesian economy. Industry 5.0 is a concept that integrates artificial intelligence, robotics, automation, Internet of Things (IoT), and other technologies to create more efficient and connected production systems. This study aims to analyze how the implementation of Industry 5.0 has affected Indonesia's economic sector and the challenges faced in adopting this technology. A comprehensive literature review was conducted to understand the global developments of Industry 5.0 and then applied in the Indonesian context. This research also highlights aspects such as digital infrastructure, workforce skills, and government policies that support or hinder the development of Industry 5.0 in Indonesia. It is hoped that this research can provide valuable insights for policy makers and stakeholders in understanding the contribution of Industry 5.0 to the Indonesian economy and formulating appropriate strategies to encourage sustainable economic growth.

The large number of people who use sharia contracts has a strong correlation with the number of sharia economic conflicts. Either party may breach the contract or engage in illegal acts giving rise to law. If a lawsuit occurs, the aggrieved party can file a lawsuit against the lawsuit, but the judge turns out that during the examination of the case, it determines that the contract in question is not in accordance with sharia law, even though neither party owns it. filed a lawsuit to be terminated. To examine sharia economic dispute cases, judges are required to follow certain provisions from the Supreme Court. In this study, the authors also used a conceptual approach to examine. Islamic legal concepts related to improper contracts. govern Islam. The authors of this study draw the conclusion that there are still many legal discussions governing sharia economics; existing laws only regulate in general and globally, and sometimes even conflict with each other. Due to loopholes in the law, the Supreme Court established guidelines for reviewing sharia economic cases. The guidelines contain several provisions that are inconsistent or even contradict one another, so that ijtihad is required from the judge's side to uphold the principle of divinity. so that the choice is only based on the rules stipulated by Islamic law. then the Supreme Court sets guidelines for reviewing sharia economic cases. The guidelines contain several provisions that are inconsistent or even contradict one another, so that ijtihad is required from the judge's side to uphold the principle of divinity. so that the choice is only based on the rules stipulated by Islamic law.. then the Supreme Court sets guidelines for reviewing sharia economic cases. The guidelines contain several provisions that are inconsistent or even contradict one another, so that ijtihad is required from the judge's side to uphold the principle of divinity. so that the choice is only based on the rules stipulated by Islamic law.

Nephrotic syndrome is a collection of symptoms characterized by massive proteinuria, hypoalbuminemia, edema and hypercholesterolemia. Snakehead fish contains important nutrients such as protein, omega-3 fatty acids, vitamins and minerals. Protein is the main building material in the body and is needed for albumin synthesis. Adequate protein consumption can provide the essential amino acids needed for albumin production in the body, thereby increasing albumin levels in the blood. The purpose of this study was to explain that snakehead fish extract has an effect on increasing albumin levels in patients with nephrotic syndrome based on a literature review. The research method uses a literature review study. The results of the study based on some of the literature that has been reviewed found that snakehead fish extract has an effect on increasing albumin levels in patients with nephrotic syndrome.

Criminal Profiling is an investigative technique to describe the profile of criminals in terms of demographics, psychology, modus operandi and incident settings. In this article, researchers are interested in carrying out Criminal Profiling on the murder and rape cases of Eno Farihah, to see an overview of the Criminal Profiling that occurred in that case, the factors of the murder and rape of the perpetrators, and the profiling of each perpetrator in the case concerned. The research method that researchers use is literature review and literature research. From the findings of the researchers it is known that the murder case of Eno Farihah by three perpetrators had different reasons. The RA perpetrator was the victim's boyfriend who was involved because the victim refused his invitation to have sex, while the RAr perpetrator was suspected because he was often ridiculed bitterly and blackly, then the last perpetrator IH was allegedly because of unrequited love. So that the perpetrators were charged under the applicable law with different legal sentences, the perpetrators RAr and IH were sentenced to death, while the perpetrators RA were sentenced to 10 years in prison because they were underage.

This article reviews the factors that influence the quality of financial statements, namely accounting information systems, internal control systems and human resource competencies, a literature study on accounting information systems. The purpose of this article is to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) Accounting Information Systems affect the Quality of Financial Statements; 2) The Internal Control System affects the Quality of Financial Statements; and 3) Competence of Human Resources influences the Quality of Financial Statements.    

Spiritual education is an important aspect of a child's holistic development, which involves understanding religious values, beliefs, and practices. Parents play a crucial role in shaping and facilitating the spiritual education of their children. This abstract discusses the important role of parents in supporting and promoting children's spiritual education, as well as the implications for children's development. This study was conducted through a literature review and analysis of previous research. The results showed that parents act as role models and role models for their children. They can provide spiritual education by teaching moral values, involving children in religious activities, and providing an understanding of family religious beliefs and practices. In addition, open and deep communication between parents and children also plays an important role in spiritual education. Discussions about beliefs, values, and spiritual questions can help children understand and internalize spiritual principles. The role of parents in children's spiritual education has a significant impact on children's development. Children who get good spiritual education tend to have a better understanding of moral values, a sense of empathy, and a sense of connectedness with others. They also have a higher tendency to develop a positive attitude towards life, are able to overcome challenges, and have better psychological well-being.

In a research or scientific publication, previous research is very important. Theories and phenomena of the relationship or influence between variables are strengthened by previous research or ongoing research. Analysis of the Accounting Information Systems literature is used to analyze aspects that affect the Quality of Accounting Information Systems, particularly Information Technology, Internal Control, and User Competence. The purpose of this article is to develop hypotheses about how different variables interact that can be applied to future research. Scientific work is written using a qualitative approach and library research. Examine the theory and the relationship or influence between variables in books and journals that you find online or offline in the library using Mendeley, Scholar, Google, and other sources. The findings of this literature review are as follows: Information Technology influences the quality of accounting information systems; Internal Control affects the quality of accounting information systems; and User Competence affects the quality of accounting information systems.

Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research serves to strengthen the theory and phenomena of the relationship or influence between variables. This article reviews the factors that influence cash holding, namely the cash conversion cycle, sales growth and company size, a study of financial management literature. The purpose of writing this article is to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) the cash conversion cycle has an effect on cash holding; 2) sales growth affects cash holdings; and 3) company size has an effect on cash holding.

Alpen Food Industry, the most renowned ice cream manufacturer in Indonesia, boasts a widespread presence with 80,000 outlets across the nation. However, beneath the surface of PT. Alpen Food Industry's success, having once been honored with the Excellent Brand Award, allegations of labor law violations have emerged, leading to protests by its employees. In an effort to fight for their rights, the workers staged a two-week strike. The strike was initiated to advocate for their entitlements. Additionally, PT. Alpen Food Industry is accused of unilaterally implementing Termination of Employment (PHK) procedures. Nonetheless, the company refutes these allegations, asserting that they conducted the PHK in accordance with existing protocols and guidelines. They claim to have sent two separate Call Letters to the workers, which went unanswered, and argue that this inaction is tantamount to resignation based on the prevailing guidelines. This research employed a qualitative approach, gathering data through literature review methods involving various sources such as journals, news articles, and websites. The author then drew conclusions based on the obtained data. The research findings suggest that the dispute arose primarily from a lack of communication between the workers and the employer.  

This article aims to carry out a systematic review of the existing literature regarding the model of Catholic religious education with a plural perspective in fostering religious tolerance in Indonesia. This research uses bibliographical tables which consist of several references relevant to the topics discussed. The method used is qualitative research with a literature review design which includes a search strategy, selection of articles based on inclusion and exclusion criteria, finding the main themes, analysis, and synthesis. The findings from this study will provide a comprehensive understanding of the Catholic religious education model with a pluralistic perspective and its role in fostering religious tolerance in Indonesia. The conclusions from this literature analysis will provide recommendations for the development of religious education that is oriented towards the values ​​of religious tolerance

This article aims to carry out a systematic review of the existing literature regarding the model of Catholic religious education with a plural perspective in fostering religious tolerance in Indonesia. This research uses bibliographical tables which consist of several references relevant to the topics discussed. The method used is qualitative research with a literature review design which includes a search strategy, selection of articles based on inclusion and exclusion criteria, finding the main themes, analysis, and synthesis. The findings from this study will provide a comprehensive understanding of the Catholic religious education model with a pluralistic perspective and its role in fostering religious tolerance in Indonesia. The conclusions from this literature analysis will provide recommendations for the development of religious education that is oriented towards the values ​​of religious tolerance

This study aims to analyze the P5 Program as an implementation of the Merdeka Curriculum in the context of potential inhibiting factors. The literature review method was employed to gather information related to identified inhibiting factors in the implementation of the P5 Program. Searches were conducted in educational literature, academic journals, and publications related to the implementation of the Merdeka Curriculum and the P5 Program. Based on the literature analysis, the identified inhibiting factors include resource readiness, teacher understanding, and preparedness, as well as time and space limitations. To address these factors, proposed efforts encompass increasing educational investment, teacher training, and development, as well as collaboration between schools and the community. The findings of this study provide valuable insights for educational practitioners and decision-makers in identifying and overcoming inhibiting factors in the implementation of the P5 Program, thus enhancing the effectiveness and success of the program in achieving the desired educational goals.

The use of Kolcaba's theory of comfort is easy to apply in the perioperative field and is useful for addressing a variety of patient comfort needs. Fulfillment of holistic comfort through indicators of relief (freedom), ease (calmness), transcendence (happiness). This literature review was carried out by collecting articles and textbooks from databases such as Proquest, Scient Direct, Google Search, Google Scholar. The search was carried out using the keywords "Comfort", "Katherin Kolcaba", "Nurse" and "Perioperative". The selected article focuses on Katharine Kolcaba's practice theory of Comfort in Perioperative Care. The results of the study show that the theory of comfort is very helpful in providing nursing care for perioperative patients, through feeling comfortable facilitating the emergence of synergistic, multidimensional, organismal responses that can influence the healing process. So that the theory of comfort is highly recommended in providing nursing interventions for perioperative patients. Nursing interventions in the four holistic contexts lead to various ways to help patients find relief, serenity or transcendence. Using comfort theory can assist nurses in assessing and identifying patient needs and in providing nursing interventions.

Keresahan masyarakat dan tingkat kepercayaan masyarakat terhadap pengelolaan keuangan pemerintah akibat banyak sekali oknum pemerintah yang melakukan tindak korupsi. Namun ada beberapa hal yang harus diperhatikan dalam upaya optimalisasi kasus korupsi di Indonesia yaitu dengan memanfaatkan perkembangan teknologi yang ada dan berkembang pesat saat ini. Kehadiran sebuah teknologi tersebut membantu pemerintah dalam upaya mengurangi angka korupsi terhadap pengelolaan keuangan di Indonesia. Kehadiran Blockchain Open Ladger System memberikan sebuah solusi untuk pengelolaan keuangan dalam rangka mengurangi angka korupsi di Indonesia. Penulisan artikel ini mengacu kepada uraian permasalahan diatas dengan menerapkan dan memanfaatkan perkembangan teknologi yang ada dalam era society 5.0. Metode yang digunakan yaitu literature review yang bersumber kepada penelitian terdahulu. Hasil dari pembahasan ini menunjukan bahwa Blockchain Open Ladger System merupakan sistem yang bergerak dalam proses transparansi pengelolaan keuangan. Dalam sistem ini masyarakat dapat mengetahui dengan jelas arah perputaran anggaran keuangan negara yang berjalan sehingga apabila terjadi penyelewengan atau ketidaksesuaian akan dapat langsung terdeteksi pelaku atau permasalahannya.  

Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research serves to strengthen the theory and phenomena of the relationship or influence between variables. This article reviews the factors that influence the Effectiveness of Accounting Information Systems, namely Information Technology Sophistication, Management Participation and Knowledge of Accounting Managers, a study of financial management literature. The purpose of writing this article is to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) Information Technology Sophistication affects the Effectiveness of Accounting Information Systems; 2) Management Participation affects the Effectiveness of Accounting Information Systems; and 3) Knowledge of Accounting Managers affects the Effectiveness of Accounting Information Systems.

In a research or scientific article, previous research or relevant research is very important. Leading research or relevant research is useful for strengthening theories and phenomena of the relationship or influence between variables. This article reviews the factors that influence inventory management, namely accounting information systems in the revenue cycle, expenditure cycle, and human resource cycle, a literature study on Accounting Information Systems. The purpose of this article is to develop a hypothesis of influence between variables that can be used in further research. The results of this literature review article are: 1) The accounting information system in the revenue cycle influences preparation management; 2) The accounting information system in the expenditure cycle affects inventory management; and 3) The accounting information system in the human resource cycle influences the preparatory management.