Publication Search

This study aims to determine the implications of accounting information systems (AIS) as a business strategy for SMEs in Madiun City. Economic digitalization has a major effect on SMEs. One of the implications (Angelina Wijaya Tan et al., 2024) of this economic digitalization is the transformation carried out by SME actors into the digital era, including the use of Accounting Information Systems (AIS). Efficiency is needed by SMEs in order to keep up with the changing times. The use of this AIS can improve the reporting process and business processes carried out by SMEs. Another advantage (Ari Rohmana & Hwihanus Hwihanus, 2023) of using this AIS is to avoid recording errors and reduce waste. It can be seen that AIS has an important role in the business processes carried out by SMEs. The research method used is qualitative research. The respondents used were SMEs in Madiun City.  

Delays in reporting accountability result in inefficient absorption of funds and budgets. Therefore, a study was conducted to investigate the causes of these delays in accountability reports. Based on interviews with two staff members closely involved with the accountability reports, the main causes of the delays were identified: lack of knowledge about the regulations for preparing financial accountability reports and the influence of delays in report preparation. The communication for monitoring the reports is done via mobile phones, indicating that the monitoring and control processes are still manual. This research uses the Assure Model development method, starting with data analysis of the current conditions at the Indonesian Naval Academy, followed by setting standards and objectives to determine whether financial absorption optimization has been achieved. The next step involves modifying the system in use and determining the necessary application for optimization, which is then tested and re-evaluated. The review of this method concludes that an integrated information system based on an ERP-SAP (Enterprise Resource Planning-System Application And Product) application is needed. This system would eliminate the time gap between report submission and accountability review, thus improving budget absorption with an application-based monitoring concept.

This study aims to determine the effect of clarity of budget targets, accounting control, and reporting systems on performance accountability at the Central Java Provincial Transportation Agency. The population in this study were all employees of the Central Java Provincial Transportation Agency, conducted by sampling, with a census sample (Finance Division), a sample of 30 respondents was obtained. The analysis technique used was multiple linear regression by distributing questionnaires (google form) to respondents. Scoring of respondents' answers to questions used a Likert scale. The results of the study can be concluded that: 1.) Clarity of budget targets does not affect performance accountability. 2.) Accounting control does not affect performance accountability. 3.) The reporting system has a positive and significant effect on performance accountability.

In the era of globalization, companies face intense competition alongside the implementation of PSAK 22 (revised 2010) in Indonesia, particularly in the merger between PT Bentoel Internasional Investama, Tbk. and PT BAT Indonesia, Tbk. in 2010. Utilizing the purchase method according to PSAK 22, this research applies a qualitative approach with content analysis to compare the practices of business combination accounting before and after the adoption of IFRS. The research focuses on how well PT Bentoel Internasional Investama Tbk. adheres to accounting standards, especially PSAK 22 after IFRS adoption. The adoption of PSAK 22 and IFRS enhances transparency, limits potential earnings management, and improves the quality of financial reporting. Although there is an improvement in disclosing minority rights and non-controlling ownership, these aspects still require further attention. With its positive impact, this research demonstrates that the implementation of PSAK 22 and IFRS in PT Bentoel Internasional Investama, Tbk. can enhance the company's effectiveness in facing competition. Highlighting the positive impact of implementing PSAK 22 and IFRS in PT Bentoel Internasional Investama, Tbk., the research reinforces transparency, integrity, and the quality of financial reporting related to business combinations. The company is expected to be more effective in dealing with competition by reducing opportunities for earnings management practices. Recommendations for further research include expanding the sample size and conducting comparative studies for a more comprehensive understanding.    

Village regulations are set out in Law No. 6/2014, which explains that a village has the authority to regulate and oversee the needs of the community, including the authority to manage their own finances. By law, the village government is required to report to the government on its performance as a result of this financial management authority. In its implementation, village financial management must be considered because it is very important. In the management of village finances, there are possible administrative and substantive risks that can lead to legal problems due to the less than optimal capacity of village officials in preparing reports and making reports on financial responsibilities. Seeing Permendagri Number 20 of 2018 regarding efforts to manage village finances starting from planning to accountability. This community service program is intended to provide training and knowledge for village officials in Bumijawa District on how to compile accountable, orderly, participatory, orderly, disciplined, and transparent financial reporting based on applicable regulations. In addition, this community service helps minimize the occurrence of financial irregularities in the future so that village financial managers can avoid things that are against policy

This study evaluates the effectiveness of AI-powered tutoring systems in enhancing personalized English language learning among students in Colleges of Education in Lagos State, Nigeria. The primary objectives include assessing the impact of these systems on students' English proficiency and evaluating their perceptions of usability and effectiveness. Guided by four research questions, the study aims to provide insights into the integration of AI in educational contexts. Employing a survey research design, the study targeted a population of approximately 50,000 final-year students across several Colleges of Education. A sample of 400 students was selected using a combination of convenience and stratified random sampling techniques, ensuring representation from two institutions: the Federal College of Education (Technical) Akoka (FCET) and the Adeniran Ogunsanya College of Education (AOCOED). A structured questionnaire with 30 items was developed and validated, achieving a reliability coefficient of 0.81. Data collection methods included both in-person and online approaches, yielding a response rate of 74.5% (298 completed questionnaires). Data were analyzed using descriptive statistics and t-test for hypothesis testing. The findings revealed a significant difference in English language proficiency between students using AI tutoring systems and those using traditional methods, with the AI group reporting better outcomes. Additionally, students expressed mixed perceptions regarding the usability of AI systems. Major recommendations include enhancing AI system functionalities, providing comprehensive training for users, and addressing technological barriers to ensure effective implementation. This study underscores the potential of AI in education while highlighting the need for ongoing improvements and support mechanisms.

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.

This study evaluates the effectiveness of a hybrid citizen–AI legal monitoring system in enhancing urban environmental governance. The hybrid system integrates citizen-driven reporting platforms with AI-powered legal monitoring tools to address the challenges of weak public oversight in urban environmental management. By implementing the system in three metropolitan areas, the study explores how real-time data collection through citizen reports, combined with AI-driven analysis, can improve the accuracy, speed, and responsiveness of identifying environmental violations. The results showed a 45% improvement in oversight effectiveness, demonstrating the potential of hybrid systems to enhance monitoring capabilities beyond traditional methods. The AI system, capable of analyzing large datasets and providing timely insights, enabled quicker identification and categorization of violations such as pollution and waste management issues. The integration of citizen involvement through digital platforms allowed for more inclusive data collection, enhancing the quality and volume of information available for decision-making. This synergy between human participation and AI-driven analysis improved the speed of response to urban environmental challenges, making the system more adaptive and efficient. However, challenges such as data reliability and variable citizen participation rates were identified, suggesting the need for strategies to encourage consistent engagement and ensure the accuracy of reported data. The study concludes that hybrid citizen–AI systems can significantly improve urban governance by enhancing transparency, accountability, and responsiveness, offering a promising solution for cities seeking to address environmental issues more effectively.

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.

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.

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 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 purpose of this community service is to assist students in introducing various traditional games and preserving traditional games during their teaching practice in schools. Through sports students, it is hoped that various traditional games can be introduced during teaching practice in schools. One example is the dam-dam game, which is expected to reduce children's tendency to play online games and enhance their creativity by utilizing readily available materials. This community service activity is motivated by several issues, namely (1) the lack of students' knowledge about traditional games and (2) the tendency of students to spend more time playing online games, which impacts their social interactions. For example, students often tend to be more focused on their gadgets when being spoken to. This activity is conducted at the University of Insan Budi Utomo Malang in the city of Malang. The process of implementing this community service activity includes (1) problem identification; (2) needs analysis; (3) design and mentoring; (4) implementation of guidance; (5) monitoring and evaluation of activity results; and (6) reporting and follow-up. Lectures, demonstrations, and training are the methods of this community service. Based on the questionnaire given to 30 participants, 20 people stated that the activity was good, and 10 others stated that it was very good.

Abstrak. Penelitian ini bertujuan untuk menganalisis dampak penerapan Standar Pelaporan Keuangan Internasional (International Financial Reporting Standards/IFRS) terhadap kinerja keuangan perusahaan. Penerapan IFRS diharapkan dapat meningkatkan transparansi dan kualitas pelaporan keuangan, yang pada gilirannya dapat mempengaruhi keputusan ekonomi dan keuangan yang dibuat oleh manajemen dan pemangku kepentingan. Penelitian ini menggunakan metode kuantitatif dengan menganalisis data keuangan perusahaan sebelum dan sesudah penerapan IFRS. Data yang digunakan meliputi laporan keuangan tahunan dari berbagai sektor industri selama periode waktu tertentu. Hasil penelitian menunjukkan bahwa penerapan IFRS berpengaruh signifikan terhadap beberapa indikator kinerja keuangan, seperti profitabilitas, likuiditas, dan leverage. Temuan ini menunjukkan bahwa standar pelaporan yang lebih tinggi dan konsisten dapat membantu perusahaan dalam mengelola keuangan mereka dengan lebih efektif dan meningkatkan kepercayaan investor. Namun, dampak penerapan IFRS juga bervariasi tergantung pada karakteristik industri dan kebijakan akuntansi yang dianut oleh masing-masing perusahaan. Penelitian ini memberikan kontribusi penting bagi pemahaman tentang bagaimana standar pelaporan internasional dapat mempengaruhi kinerja keuangan perusahaan dan memberikan wawasan bagi regulator, praktisi, dan akademisi dalam pengembangan kebijakan pelaporan keuangan.

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.

Perkembangan teknologi yang semakin meningkat seiring dengan berjalanya waktu dimana semua pengguna harus mempelajari teknologi yang semakin berkembang. Dengan perkembangan yang semakin meningkat maka ancaman dalam pengguna internet akan semakin meningkat akan serangan siber dengan mencuri data atau informasi peribadi melalui website. Maka perlu dilakukan pengujian kerentanan keamanan pada website untuk mengurangi ancaman dari serangan siber dengan memberikan solusi yang dapat digunakan sebagai alat pengukuran akan tingkatan bahaya untuk memperbaiki keamanan yang ada pada website. Tujuan penelitian mencari apa saja kerentanan yang ada pada website Fakultas Teknologi Informasi pada Universitas Sebelas April dan menganalisis dampak yang terjadi jika ancaman tersebut ada pada website dan memberikan solusi dengan metode yang digunakan NIST SP 800-115 yang terdiri dari 4 tahapan yaitu planning, discovery, attack, reporting.  Berdasarkan hasil scanning yang dilakukan mendapatkan 11 kerentanan serta dari hasil pengujian belum ditemukan kerentanan sehingga masih dibilang aman karena belum mendapatkan kerentanan pada website tersebut. Penelitian ini memberi saran untuk melakukan pengujian ulang serta eksplorasi metode lain untuk menemukan kerentanan.

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.