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PSAP or Government Accounting Standard Statement, which is the standard used in government accounting processes. This standard regulates the procedure of recording, reporting and disclosure of the financial transactions of the notice whether it has been in accordance with the applicable accounting principles. The Inid Research aims to find out whether the agricultural and food security services of the city implement fixed asset assessment in accordance with the statements of government accounting standards (PSAP NO. 07). Fearing Highlights, assessments, measurements and disclosure of fixed assets on the financial report (balance). The research method used is descriptive, i.e. how an asset is recognized, assessed, measured and disclosed in the financial report (balance). And From the results of the study, it shows that assessment, Measurement, Confessor, and Disclosure of fixed assets such as land, building, Computer and Other Fixed Assets That Have been As per Researched by the Standing Statement of Accountant Sign 07. This research is expected to increase the transparency and accountability of public financial resources.

This activity aims to increase the capacity and competence of the Polling Station Supervisory Committee (PTPS) in Ranteangin District, North Kolaka Regency. PTPS plays an important role in ensuring the implementation of honest, fair, and transparent elections. However, limited understanding of election regulations and procedures is a challenge in carrying out supervisory duties. The method used in this program is debriefing, which includes providing structured material regarding election regulations, supervision techniques, handling violations, and reporting procedures. The debriefing was attended by 10 participants from all villages/sub-districts in Ranteangin District. The results of the evaluation showed a significant increase in the participants' understanding and skills related to their duties and responsibilities as PTPS. This program is expected to strengthen the role of PTPS in maintaining the integrity of the electoral process and supporting the realization of quality democracy at the local level

The background in this research was that the use of Operational Assistance Funds program must be taken into consideration for accountable and transparent financial governance. The research aimed to determine the accountability and transparency of the management of health operational assistance funds at the Watubaing Public Healt Center in Talibura subdistrict, Sikka regency. The research method employed descriptive qualitative while the analysis tool was carried out through data collection using observation, interview, and documentation techniques. The research findings indicated that the implementation of accountability and transparency principles had been well implemented, as seen from the reporting mechanism according to the Operational Assistance Funds Technical Guidelines. The principle of transparency was quite open which can be seen from the initial planning openness of MINILOK and POA drafting system which involves all staff at the Watubaing Health Center and the cross-sector community.

This study examines the effectiveness of e-government implementation in improving public service quality in Makassar City Government. The rapid development of information technology has prompted local governments to adopt e-government systems, yet their effectiveness in enhancing public service delivery requires comprehensive evaluation. This research employs a mixed-method approach, combining qualitative and quantitative data collection through interviews with government officials, surveys of 200 citizens, and direct observation of e-government services. The findings reveal that Makassar's e-government initiatives have significantly improved service delivery efficiency, with 75% of users reporting increased satisfaction in public services. However, challenges persist, including digital literacy gaps among citizens and occasional technical infrastructure issues. The study identifies key success factors such as strong leadership commitment, adequate IT infrastructure, and regular system updates. These findings contribute to the growing knowledge on e-government implementation in developing regions and provide practical recommendations for local governments seeking to enhance their digital service delivery systems.

The rise of hoaxes is currently increasingly undirected, along with the rapid growth of information and communication technology. In almost all aspects of life, hoaxes appear. The topic of health is not free from hoax news. Public officials are also often involved in reporting hoaxes related to health. Public Relations of RSA UGM as one of the pilot hospitals also took part in explaining the existence of health hoaxes. RSA UGM Public Relations took action to resolve this problem. This research analyzes how RSA UGM's public relations strategy responds to health hoaxes. The analysis was carried out using Ronald D. Smith's (2005) concept of public relations strategy which is divided into proactive strategies and reactive strategies. The results of the research show that in responding to health hoaxes, RSA UGM Public Relations recruits carried out preventive efforts well in advance in the form of proactive action and communication on their social media. When hoaxes emerged, RSA UGM Public Relations through its social media accounts provided education and adopted reactive strategies to respond to turmoil in society. In carrying out a strategy to respond to hoaxes, RSA UGM Public Relations relies more on social communication media than conventional communication media.

The rampant corruption that continues to be demonstrated by public officials makes it seem as if the law has run out of ways to overcome it. And corruption is a type of crime that is only committed by people who have high intellectual capacity and ability. They continue to try how to avoid corruption crimes, so one of the methods they use is the pattern of giving gifts which is actually intended as a form of bribery. This study analyzes the concept of bribery and gratification and the parameters that differentiate between the two as regulated in several Articles of the Corruption Eradication Law. This involves the application of normative legal research supported by court decisions to clarify the differences. The results of this study indicate that bribery requires a meeting of minds between the bribe giver and the bribe recipient which is not found in the decision . The reporting mechanism and reversal of the burden of proof do not apply to bribery while the sting operation does not apply to gratification because it cannot meet the provisions of Article 1 number 19 of the Criminal Procedure Code. Criminal sanctions are also imposed on both the giver and the recipient of the bribe, while the act of the giver of gratification is not a criminal act. Keywords: reversal of burden of proof, caught red-handed, reporting mechanism .

Istishna accounting holds a crucial position in Islamic financial practices as it ensures fairness, transparency, and compliance with Sharia principles in recognizing and measuring costs. Istishna, a unique contract for producing goods based on specific orders, emphasizes the prohibition of uncertainty (gharar) and speculation (maysir), aligning financial activities with ethical and moral values. This article delves into the theoretical foundations of istishna accounting, analyzes its implementation in Islamic financial institutions, and evaluates its impact on financial reporting standards. By integrating Sharia principles with modern financial systems, the study highlights how Islamic financial institutions can maintain accountability and integrity while fostering trust among stakeholders. Furthermore, the article discusses challenges such as adapting to dynamic regulatory changes and balancing business needs with Sharia compliance. This research offers practical recommendations to enhance the credibility and relevance of Islamic financial statements, ensuring their alignment with global economic demands while upholding ethical standards.

Company Performance is one of the most important things for a company. Company Performance is an indicator  for stakeholders because it showshow good is the company and whether to considered to invest in the company. With the phenomenon of sustainability in this era, it also determines stakeholder decisions in viewing a company, therefore stakeholders do not only look at the company's financial statements, but also the disclosure of the Sustainability Report (SR). This study examines the influence of SR disclosure on Company Financial Performance. The companies used in this study are APP Group issuer companies, namely PT. Tjiwi Kimia Paper Factory and PT Indah Kiat Pulp & Paper Tbk. Using quantitative methods with simple regression analysis. The findings of this study state that SR disclosure has no effect on the company's financial performance.

This community service activity aims to implement a digitalization system using BizSchool as a solution to enhance operational efficiency. The methods used include needs observation, software installation, employee training, and system effectiveness evaluation. The implementation results show improved accuracy in cash flow and inventory recording, reduced human errors, and accelerated financial reporting processes. Bizschool also supports deeper data analysis, enabling companies to develop more effective business strategies. This activity recommends utilizing additional features for further integration and regular monitoring to ensure the sustainability of the implementation results. Operational digitalization with systems like Bizschool can serve as a solution for SMEs to increase competitiveness in the market.

The expansion of the scope of People's Economic Bank (BPR)s to enter the capital market is new in Indonesia. The legal arrangements are not yet fully regulated. Several obstacles are experienced by BPRs towards the capital market. Therefore, innovations are needed that can make BPRs enter the capital market by applying some existing legal arrangements even though they are not specifically regulating BPRs. The purpose of this study is to determine the barriers and innovations in the framework of BPR towards the capital market. Normative legal method by taking a statutory and conceptual approach. There are several challenges BPR in heading to the capital market. The answer to these challenges is innovation. The existence of innovations that can be applied to BPR in order to go to the capital market can be seen from the legal arrangements that already exist in other fields but can be applied in the BPR. BPR experiences several obstacles, including (1) Changes from closed to public LLC must go through several processes before heading to the capital market, (2) Changes in share ownership that can determine company policy and (3) Capital fulfillment factors required by the capital market. The innovations made are (1) the fulfillment of corporate governance, (2) Share ownership arrangements that can still be held by families with (a) The form of holding companies and subsidiaries with certain ownership arrangements, and (b) Applying dual class shares, (3) BPRs that have not met the capital requirements can enter through the OTC market with reporting obligations in each securities transaction.

This research explores the impact of sustainable accounting policies on the disclosure behavior of Corporate Social Responsibility (CSR) in the global business sector. As companies increasingly recognize the importance of integrating sustainability into their business strategies, CSR disclosure has become a critical aspect of maintaining stakeholder relationships. Sustainable accounting policies play a key role in ensuring that CSR activities are transparently reported in financial statements. This study adopts a literature review methodology to examine previous research on the influence of sustainable accounting practices on CSR disclosure. The findings indicate that companies with clear and structured sustainable accounting policies tend to provide more transparent and comprehensive CSR disclosures. Furthermore, the adoption of international standards, such as GRI and SASB, significantly enhances the quality and consistency of CSR reporting. The study concludes that the implementation of effective sustainable accounting policies improves the transparency and trustworthiness of CSR disclosures, which can positively impact a company's reputation and stakeholder relations.

This study aims to analyze the effect of audit materiality, compliance with audit standards (SA), and material misstatements on sustainability performance and audit opinion, with the principle of fairness as a moderating variable in mining companies listed on the Indonesia Stock Exchange ( IDX) for the 2019-2023 period. This research was conducted with a quantitative approach, using secondary data in the form of financial reports, sustainability reports, and independent audit reports. The results showed that compliance with audit standards has a significant effect on sustainability performance and audit opinion, while audit materiality and material misstatement do not have a significant effect directly on these two variables. In addition, the principle of fairness as a moderating variable does not strengthen the relationship between sustainability performance and audit opinion. These findings suggest that mining companies need to improve transparency and compliance with audit standards to support sustainability and obtain better audit opinions. This research provides a theoretical contribution to the study of sustainability accounting as well as practical guidance for auditors and company management in improving the quality of financial reporting and sustainability.

Law enforcement against perpetrators of child sexual abuse is a crucial issue in the criminal justice system. In the context of criminal law, child sexual abuse is categorized as a serious crime that harms victims physically, psychologically, and socially. The effectiveness of law enforcement can be seen from several aspects, including the existence of strict regulations, implementation of the law by law enforcement officers, and restoration of victims' rights. Criminal law in Indonesia has provided protection through statutory regulations such as Law Number 35 of 2014 concerning child protection, Law Number 12 of 2022 concerning criminal acts of sexual violence and the Criminal Code (KUHP). Criminal law in Indonesia has provided protection through regulations that regulate severe sanctions against perpetrators of sexual abuse, including imprisonment and fines. However, challenges in its implementation often arise, such as weak supervision, lack of evidence, or cultural barriers that prevent victims from reporting. The often protracted judicial process is also an obstacle to providing fast and effective justice. The effectiveness of law enforcement also depends on the synergy between law enforcement officers, the community, and the government. Preventive efforts through education and public awareness campaigns can reduce crime rates, while strict punishments for perpetrators are expected to provide a deterrent effect.

Community service is one of the implementations of the Tri Dharma of Higher Education aimed at providing tangible solutions to social problems. This program was conducted in RT 34, Karang Joang Subdistrict, Balikpapan, focusing on two main issues: the lack of transparency and security in tenant reporting and the limited access to education for children. The solutions implemented include developing a website-based information system to digitally manage tenant data and interactive educational programs in English and Mathematics. The results show that the website successfully enhanced transparency and security by reducing the potential for fraud cases. Furthermore, the educational programs improved children’s literacy and academic skills, particularly in Mathematics and English. Pre- and post-program analyses revealed significant improvements in the community's digital literacy. Thus, this community service program positively contributes to supporting the achievement of Sustainable Development Goals (SDGs), particularly in quality education and strong institutions. It is expected that this program can be replicated and further developed for broader communities. , , ,, 

The development of information technology has had a significant impact in various sectors, including in the management of social assistance programs. At the Social Service for Women's Empowerment and Child Protection of Batu Bara Regency, the evaluation process for the implementation of social assistance programs is still carried out manually, which causes delays in data collection, analysis, and report preparation. Therefore, an information system is needed that can help speed up and facilitate the evaluation of the program. This study aims to design a Social Assistance Program Evaluation Information System that can integrate data on aid recipients, types of assistance, recipient status, and program effectiveness evaluation. This system is designed using the Waterfall method which consists of the stages of needs analysis, design, implementation, testing, and maintenance. The platform used in the development of this system is web-based to facilitate access from various devices. The results of this study show that the design of an integrated information system can increase efficiency in collecting evaluation data and speed up the reporting process to related parties. In addition, this system is expected to increase transparency and accountability in the implementation of social assistance programs, so that the impact of the program can be more measurable and on target.

This study examines the implementation of post-employment remuneration within corporations, focusing on compliance with PSAK 24 standards and its alignment with efficient contract theory. The research emphasizes the importance of financial reporting in ensuring transparent, accurate, and accountable management of employee compensation obligations. Using PT Tigaraksa Satria Tbk as a case study, the study evaluates the consistency of post-employment contracts and their impact on corporate financial stability. Key findings reveal that precise actuarial calculations and adherence to regulations are critical for maintaining a balance between organizational obligations and financial sustainability. The paper also highlights risks related to changes in actuarial assumptions and investment performance, offering strategic recommendations to optimize post-employment benefits management. This research provides valuable insights into improving corporate governance and fostering stakeholder confidence through robust financial accountability.

The purpose of this research is to explore the principles of Islamic economics in adapting to the rapid developments in science, technology, and arts (STEM). Islamic economics focuses on several aspects, including material, spiritual, and moral dimensions. This illustrates that the principles of Islamic economics should be applied to a broader environment, including developments in science, technology, and arts (STEM). Islamic economics is a system that adheres to the principles of Islamic law (Sharia). The concept of Islamic economics includes: Balance, Justice, and Safety, which serve as the foundation for resource management. There are many opportunities within Islamic economics to establish a new financial system, such as reporting and recording based on Sharia and utilizing more optimal technology. The application of this new Sharia financial system plays an important role in strengthening the principles of Islamic economics, including the prohibition of usury (riba), uncertainty (gharar), unjust distribution of wealth, and investments that harm the community. Investment in Islamic economics is a means of placing funds with the aim of generating profit, while adhering to the principles of Islamic economics, making it a permissible activity that avoids elements of usury, gambling (maysir), and uncertainty (gharar). The implementation of these principles of Islamic economics will ultimately benefit the community and prevent any harm. People must pay more attention to the legal foundations set by Sharia, which provides clear guidelines for a prosperous and balanced life, covering both social and economic aspects as well as the environment.

This study aims to analyze financial management at SMAN 9 Bandung, focusing on efficiency, prioritization, and accountability. Using a qualitative approach, data were collected through structured interviews with the school treasurer to explore challenges, practices, and solutions in fund management. The findings reveal that the primary funding sources are BOS and BOP, which are often insufficient to meet operational needs. Budget preparation involves collaboration among the principal, teachers, and school committee, while financial oversight is enhanced through the ARKAS application to ensure transparency. Key challenges include limited funds and adjustments to new policy-driven needs. Diversifying funding sources, optimizing budgets, and empowering the school committee are recommended solutions to improve financial management and educational quality

National Sports Week (PON) is the biggest sporting event in Indonesia, which brings together the best athletes from all provinces. In 2024, it will be the 21st PON which will take place in Aceh and North Sumatra. This research aims to analyze the framing of the editorial reporting on the Aceh-North Sumatra National Sports Week (PON) from two national media, namely Media Indonesia.com and Kompas.id using Robert Entman's framing analysis model. This analysis was carried out to find out how the two media frame the issue, highlight certain aspects, and their impact on readers. Based on research, it was found that the two media have different approaches in framing the 2024 Aceh-North Sumatra PON.

PKK organization, comprised of women (wives as husbands' companions), plays a strategic role in household management, including influencing the behavior of their husbands. The objective of this writing is to analyze the role of PKK members in preventing the abuse of power by husbands. A qualitative approach with a descriptive-analytic method is capable of integrating the theory of the welfare state and the concept of abuse of power in public services. The method used in this community service is a participatory method through Focus Group Discussions (FGD). The research results show that PKK has a strategic position in preventing abuse of power through four main functions: monitoring government programs at the grassroots level, empowering the community through education and socialization, mediating between the community and government, and strengthening good governance. The effectiveness of the PKK role is supported by an organizational structure that extends to the RT/RW level and a strong social network in the community. This research recommends the importance of strengthening the capacity of PKK cadres, developing an integrated reporting system, and increasing coordination with formal supervisory bodies. PKK not only plays a role in improving family welfare but also becomes a strategic partner for the government in preventing abuse of power, supporting the realization of clean governance and quality public services