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The objective in this study involves demonstrating the importance in the role of Islamic economic units in eradicating accounting illiteracy, because the adoption of specific basics can enhance transparency and contribute to improving the level of financial reporting, which enhances confidence between investors and customers and thus facilitates decision-making and enables shareholders through informed decisions based on accurate financial information provided by those units, which achieves sustainable economic development and enhances the ability of those units to adapt to economic and social variables as The adoption of these units of Islamic accounting standards based on the principles of Islamic Sharia will help enable individuals working in these units and stakeholders to understand the principles of Islamic accounting and associated standards and then direct them towards correct investment decisions, this research used the deductive approach in the theoretical side and the inductive approach in the practical side by preparing a survey list for a sample of workers in Islamic economic units as well as investors and stakeholders, as the sample included 70 forms that were analyzed statistically. Using the SPSS program, it was concluded that there is a role for the adoption of Islamic economic units of AAOIFI  standards in the eradication of accounting illiteracy and its reflection on investment decisions, and the research recommends the need to pay attention to important methods and procedures in promoting accounting literacy in Islamic economic units through the organization of workshops and training courses for employees.Establishing educational curricula commensurate with their needs, cooperating with educational institutions, and preparing partnerships with universities and institutes to provide specialized educational programs to support this field, as accounting literacy in Islamic economic units needs integrated efforts based on activating Islamic accounting standards, which contributes to achieving sustainable development and enhancing economic performance.

In recognition of the need for sustainable design philosophies and practices that can be incorporated into the design of new products with an environmentally sustainable perspective throughout the life cycle, this research used a scoping review approach to x-ray the utility of the Sustainable Value Framework (SVF) in enhancing the application of reinforced composite products for ecological efficiency. An extensive search was performed using the electronic databases of articles such as PubMed, Google Scholar, Scopus, and Semantic Scholar. The study selected and extracted data from the literature according to the PRISMA-SCR (Preferred Reporting Items for Systematic Reviews and Meta-Analysis Extension for Scoping Reviews) to map the current literature for gaps in knowledge. The research studies show that SVF promotes the product design by incorporating characteristics such as environmental, economic, and social factors to attain optimal reduction of resources and sustainable uses of the environmental resources as well as improving the quality of the products. The study discussed the principles of sustainable value creation and their work evaluates new solutions of composite material selection, design method and technology for sustainable products. It also discusses policy drivers as well as industry and consumer practices with regards to reuse of surfaces in sustainable design. This study is beneficial to various stakeholders like the policymakers, the professionals in industries and construction, and the scholars.

This research aims to explain the management control of public street lighting (PJU) in Tanjungpinang City. PJU is an important element in creating safety and comfort for the community in economic, social and traffic activities. However, not all areas in Tanjungpinang have been covered by PJU facilities, and many PJUs are damaged. This research uses the control theory by T. Hani Handoko (2010) which consists of 1) Feedforward control, 2) Concurrent control, and 3) Feedback control. The research method used is qualitative with data collection techniques of observation, interview, and documentation. The results showed that PJU management control in Tanjungpinang City was not optimal. In feedforward control, there are obstacles such as the lack of community participation in PJU development planning. In concurrent control, coordination between the community, the Housing, Settlement Areas, Cleanliness and Parks Office, consultants, PLN, and contractors has not been optimal. While in feedback control, the lack of community participation in reporting damage and maintenance of PJU is only done based on reports or surveys with priority on protocol roads. Routine supervision is limited due to limited human resources, and response to public complaints is slow. This study concludes that the improvement of PJU management requires good planning and active community participation.

This study aims to find out the process of applying customary law sanctions of Wunis Peheng in resolving the criminal act of persecution committed by police and TNI personnel against a resident in Golo Poleng village, Ndoso District, West Manggarai Regency. In addition, it also aims to find out whether the customary sanction of Wunis Peheng in resolving the crime of persecution can provide a sense of justice for residents. This research is categorized as empirical juridical research. The empirical juridical approach aims to analyze problems using legal materials related to problems that occur in the field. Data collection techniques are carried out by means of observation, interviews, and documentation studies. The data that is processed and analyzed based on the formulation of the problem that has been determined is then presented in a qualitative descriptive manner. The results of this study show that there are several stages in the process of applying customary sanctions of wunis peheng in the settlement of criminal acts of persecution, namely reporting cases of persecution to Tu'a Golo, summoning the parties involved in the persecution case, examination and verdicts of customary institutions, handing over Wunis Peheng from the perpetrator, Saying Traditional Prayers, Slaughtering ela (pigs). And several dimensions of justice in the provision of customary law sanctions, namely the rights of victims are fulfilled, restorative justice, and active participation of the community.  

This study aims to analyze the fulfillment of National Health Insurance Rights (JKN) for workers who experience Termination of Employment (PHK) at PT. FI and evaluate the regulation of JKN rights after layoffs that provide justice for workers. The method used is normative legal research with a qualitative approach, which includes the selection and classification of legal materials as well as normative analysis of relevant regulations. Based on field findings, this study shows that there are administrative errors in reporting the status of layoffs that cause delays in fulfilling health insurance rights for laid-off workers. In addition, this study also found that even though the post-layoff JKN regulation has been regulated in the law, improper implementation can hinder the granting of rights fairly. This study recommends simplifying reporting procedures, increasing supervision by BPJS Kesehatan, and further education for companies to avoid administrative errors. Thus, this study contributes to the understanding of the importance of social justice in regulating health insurance for laid-off workers.

This study examines how corporate governance practices affect local government financial reports' accountability. Transparency and accountability in local government financial management are thought to be improved by good corporate governance. The findings demonstrate that corporate governance practices have a favorable impact on the caliber of financial reports produced by local governments. These results emphasize how crucial it is to put good governance concepts into practice in order to promote accountability in the financial management of local governments.

The branch of linguistics that studies the external structure of language is pragmatics. Speech acts are analyzed in the field of pragmatics, which is a branch of linguistics that studies language in terms of how language is used (speech). Speech acts are divided into 3 types, namely locution, illocution, and perlocution. This research will examine one of the components of speech acts, namely the illocutionary speech acts of assertive (representative) forms. Representative speech acts are included in the types of speech acts used to explain something, such as facts, statements, affirmations, descriptions, and conclusions. The purpose of this study is to analyze the representative speech acts used in the video "How to Learn Effectively" on the YouTube channel "Hujan Tanda Tanya." There are two types of approaches in this research, namely the descriptive qualitative methodological approach and the pragmatic approach. The methods used in this research are listening, note-taking, and pairing methods. Formal and informal presentation methods are used in this research. There are 7 videos, each of which lasts approximately 6 to 11 minutes, and 140 utterances are found that are included in the representative speech acts. The utterances are divided into 10 types, namely stating, showing, mentioning, informing, suggesting, explaining, giving examples, speculating, reporting, and asking theoretical questions. This research is expected to enrich the literature on pragmatic analysis in the context of digital media, especially related to representative speech acts in educational videos on platforms such as YouTube. In addition, this research is expected to describe and understand various types of speech, especially representative speech.

This study aims to analyze the role of forensic audit, proactive fraud audit, good corporate governance (GCG), financial reporting compliance, organizational culture, human resource (HR) competency, and whistleblowing system in preventing fraud. The method used is a literature review with data sources from academic literature, scientific journals, and reliable reports. The results of the analysis show that forensic audit is effective in identifying and resolving fraud cases through in-depth investigations of the organization's financial system. Proactive fraud audit supports early detection by analyzing potential risks before violations occur. Good GCG implementation increases transparency and accountability, while compliance with financial reporting helps maintain data integrity and prevents manipulation. An organizational culture that prioritizes ethics and integrity, as well as adequate HR competency, creates a strong foundation to minimize the risk of fraud. In addition, a safe and confidential whistleblowing system allows for fearless reporting of violations, thereby strengthening early detection. The combination of these factors forms a comprehensive and effective approach to preventing fraud, providing significant benefits to organizations in building stakeholder trust and maintaining the sustainability of their operations .

It is Application  hoped that this PKL student management application can provide significant benefits for all relevant stakeholders. By reducing the administrative burden, this application allows the management of street vendors to be more structured and efficient. The existence of a progress monitoring and reporting system also has the potential to improve the quality of PKL implementation by providing a more in-depth view of student activities. In addition, collaborative communication facilities in the application can enrich students' experiences in interacting with supervisors and fellow students, as well as support better practical learning. In conclusion, the development of this PKL student management application is an important step in increasing the effectiveness and efficiency of the PKL process at the South Kalimantan Province Diskominfo. With a focus on integration, transparency and better communication, this application has the potential to optimize the student experience during PKL and facilitate more organized management. The broader implications of this research could also impact the development of similar solutions in various educational institutions and other industries.

Community service activities are carried out in Gunung Putri Village, Gunung Putri District, Bogor Regency. This activity aims to provide support and solutions to the challenges faced by Micro, Small and Medium Enterprises (MSMEs), especially in terms of improving product quality, business management, and market access through training programs, and community counseling. The communities involved can gain new knowledge and skills that can improve the competitiveness of their businesses. These activities include digital marketing training, simple financial bookkeeping, and strengthening local and online marketing networks. In addition, the sustainability of MSME businesses is the main focus, by providing an understanding of the importance of product innovation, knowing the basics and procedures for conducting digital bookkeeping and financial reporting and efficient resource management. The expected result of this community service activity is the creation of MSMEs that are more independent, highly competitive, and able to adapt to technological developments including in terms of financial management. The long-term impact of this program is expected to contribute to the improvement of the local economy in the region.

The Information System for Participant Data Management in Vocational Training Institutions (LPK) is designed to enhance the efficiency and effectiveness of participant data management at the Department of Manpower in Asahan Regency. This system focuses on managing training participant data, encompassing registration, grouping, and reporting processes. The data management process includes recording participant identities, the type of training attended, training schedules, and evaluation results. The system is designed to streamline administrative workflows, minimize manual errors, and accelerate access to information. Participant data is recorded and stored automatically using a structured format, including details such as participant names, addresses, identification numbers, and training programs attended. This system is developed using web-based technologies, such as HTML and other supporting technologies, to ensure flexibility and ease of access for users. By implementing this system, it is expected that the data management of vocational training participants in LPKs can be conducted more efficiently, accurately, and integratively, thereby supporting the improvement of administrative service quality at the Department of Manpower in Asahan Regency. Keyword :Information System, Participant Data, Vocational Training Institution, Department of Manpower, Data Management.

Gold savings is a type of savings in the form of gold measured in grams, which can increase or decrease over time. The balance of gold savings can be exchanged for gold bars based on the number of gold grams in the account, such as 1 gram, 2 grams, or multiples thereof. The purpose of this gold savings socialization is to provide in-depth knowledge and understanding to housewives about the benefits of gold savings as an investment tool. The service partner consists of 20 housewives from RT 08 RW 15, Meteseh Village, Semarang City. The community service method includes preparation, implementation, evaluation, and reporting. The preparation phase involved gathering information, determining the theme, and organizing the material for the activity. The implementation of PKM involved providing education through lectures, Q&A sessions, discussions, and simulations on gold savings knowledge. The evaluation phase consisted of administering pre-test and post-test questionnaires and preparing a final report. The results of the Community Service implementation, based on the evaluation of pre-test and post-test for the housewives of RT 08 RW 15, showed an improvement in knowledge and understanding of gold savings, from 36.25% in the pre-test to 66.75% in the post-test.

MSMEs are one of the economic sectors that have a significant impact on the country's economy. Especially in the digital era with the use of the internet which is quite massive among the community. However, this is not done by several culinary MSME players in Kepuhkiriman Village, Sidoarjo. This PKM activity is aimed at providing assistance to 15 culinary MSME players. The method used in this activity is the Participatory Action Research (PAR) method. The implementation of PKM is carried out in four stages, namely, preparation, implementation, evaluation, and reporting. The results of the activity show that MSME players have successfully used digital marketing media and obtained orders through the content produced.

The reporting system is the presentation of data in the form of the results of activities in an organization as well as data from research results which are arranged systematically, so that it is easier to understand and easier to analyze and draw conclusions from an activity. The method in this research uses secondary data observation. The aim of this study was to determine the 10 most common diseases in outpatient and inpatient care (based on gender and age characteristics) at the Regional General Hospital, dr. Fauziah Bireun, This type of research is quantitative descriptive. The population and sample in this study are medical record recap data from January to December using total sampling. The results of the study showed that the highest number of diseases, namely Urolithiasis cases, had 314 outpatients, while the highest number of inpatients was Cerebral Infarction, there were 425 patients. There were 1,866 inpatients, based on the age range of 45-64 years, there were 1,042 outpatients and 958 inpatients. It is hoped that future researchers will carry out further research on the factors that cause health problems and health problems in patients with the highest cases of disease.

This research is about the implementation of Minister of Law and Human Rights Regulation No. 9 of 2017 in an effort to protect the position of notaries regarding TKM reporting. Reporting Suspicious Financial Transactions (TKM) is a new task that must be carried out by Notaries in accordance with the issuance of Permenkumham No. 9 of 2017 and the inclusion of Notaries as reporting parties in PP No. 43 of 2015. This Permenkumham was issued to support government programs in terms of preventing money laundering crimes. . This type of research is normative juridical with a statutory approach as well as an analytical approach. This research explains, However, this regulation does not explain further about what protections Notaries receive after reporting suspicious financial transactions themselves, as well as the obstacles experienced by Notaries in implementing Permenkumham No. 9 of 2017 in terms of reporting TKM.

The application of the Behaviorally Anchored Rating Scale (BARS) method in employee performance assessment has been shown to increase the objectivity and accuracy of evaluations in various organizations. The BARS method assesses performance based on specific behaviors related to a particular task, thereby reducing subjectivity in assessment. Recent research by Hia et al. (2024) shows that the integration of the BARS method with a web-based system can facilitate the process of assessing and reporting employee performance. In this study, the BARS method was applied to identify factors that affect employee performance, while the web-based system helped to summarize assessment data efficiently. In addition, research by Rouza and Yanto (2020) at Pasir Pengaraian University developed a web-based Employee Performance Assessment Information System (SIPENTAJA) using the BARS method. This system makes it easier for leaders to assess and report employee performance quickly and accurately. Thus, the application of the BARS method integrated with a web-based system at di PT XYZ, Indonesia, is expected to increase the objectivity of employee performance assessments,facilitate the evaluation process, and support better decision making in human resource management.

PT Jadi Kaya Raya Bersama, founded in 2024 in Banyumas, Indonesia, focuses on providing reliable financial recording solutions for Micro, Small, and Medium Enterprises (MSMEs) through fintech-based applications. The platform is designed to support transaction recording, financial monitoring, and reporting processes to improve MSME financial management. Despite its significant potential, several technical issues have hindered the application’s performance and service quality. Key problems identified include disruptions in the WhatsApp Bot API, user authentication errors, and the lack of integration with banking systems and digital wallet services. These challenges affect transaction recording accuracy, operational efficiency, and the security of user financial data. To identify the root causes of these issues and propose appropriate solutions, a system audit was conducted using the COBIT framework as a governance and management evaluation tool. The audit process involved assessing system performance, control mechanisms, and IT service management practices. The results indicate that API disruptions were primarily caused by network instability and configuration errors, which led to interruptions in automated transaction recording services. Meanwhile, authentication problems were associated with weak login mechanisms and insufficient identity verification processes. In addition, the application’s inability to integrate with banking and e-money services created limitations in transaction synchronization and reduced overall user convenience. Based on these findings, several strategic recommendations are proposed. These include optimizing API performance, strengthening authentication systems through the implementation of Two-Factor Authentication (2FA), and developing integration capabilities with banking institutions and digital wallet platforms. The implementation of these improvements is expected to enhance system efficiency, data security, and service quality. Ultimately, strengthening the fintech application’s performance will support MSMEs financial management and contribute to sustainable digital economic growth in Indonesia.

Meter management and maintenance play a critical role in ensuring billing accuracy and operational efficiency at PLN, particularly in the Kisaran Branch Office. The manual system currently employed often encounters challenges such as inconsistent data recording, delays in maintenance, and a lack of information transparency. To address these issues, a Meter Maintenance Information System has been designed as an efficient solution for managing measuring instruments.This system is designed to support meter data recording, maintenance schedule monitoring, maintenance history logging, and real- time reporting of meter conditions. Utilizing web-based technology and a centralized database, the system integrates meter data from various locations, facilitating decision- making for technical staff. Implementation results indicate that the Meter Maintenance Information System can improve management efficiency by up to 40%, reduce recording errors, and accelerate the identification process of meter damage. Furthermore, the system supports operational cost efficiency by optimizing maintenance schedules. Thus, this system is expected to serve as a strategic step for PLN to enhance service quality for its customers.  

Sexual harassment in academic settings often goes uncovered due to unequal power relations between perpetrators and victims. This phenomenon is of particular concern on Malang campuses, where victims feel intimidated and do not have a safe space to speak out. This research aims to explore how power relations contribute to the occurrence of sexual harassment and its impact on victims in the academic environment. A qualitative approach was used with a case study method at several universities in Malang. Data were collected through in-depth interviews with victims, witnesses, and campus administration, and analyzed using thematic analysis techniques. The results showed that harassers often utilize positions of authority, such as lecturers, seniors, or campus staff, to commit acts of harassment. Victims, who are mostly students, are reluctant to report cases for fear of negative impacts on their education and career. The findings also reveal that the lack of strict campus policies and victim-friendly reporting mechanisms exacerbate the situation. This research highlights the importance of reforming campus policies and engaging the academic community in creating a safer and more equitable environment. This research suggests that universities in Malang need to strengthen reporting systems, introduce sexual harassment prevention training, and improve the structure of more equal relationships between students and faculty.

Accountability in managing Village Fund Allocation (ADD) is crucial to ensure effective, efficient, and compliant use of the funds. This study investigates how accountability in ADD management is implemented in Lattimu Village, Bola Subdistrict, Wajo Regency, through planning, implementation, and reporting stages while identifying supporting and inhibiting factors. Using a descriptive qualitative approach with a case study method, data were gathered through interviews, observations, and documentation. The findings reveal that ADD accountability in Lattimu Village aligns with applicable regulations, covering planning, implementation, and reporting processes. Active community participation during village meetings emerged as a significant supporting factor. However, challenges such as limited technological proficiency among village officials and the community's low educational levels hinder effective management. The study recommends increasing human resource capacity through technical training and fostering greater community involvement in decision-making forums. Strengthening these aspects is expected to enhance the transparency, effectiveness, and efficiency of ADD management, ensuring better outcomes for the village development initiatives.