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Inventory management is a crucial aspect of ensuring operational efficiency, especially in trade and distribution companies like PT. Indah Permata. The manual recording system currently in use creates several challenges, such as data entry errors, duplication, and delayed reporting. Therefore, this study aims to develop a web-based inventory management system to address these issues and optimize the company's operations. The development method used is the waterfall model, which includes the stages of requirements analysis, design, implementation, testing, and maintenance. The system was developed using PHP Native and MySQL as the database. The results show that the system improves operational efficiency by speeding up real-time item tracking, minimizing human errors, and enhancing data security and accessibility. With features such as login, data addition, editing, deletion, search, and export, the system enables administrators to manage inventory more effectively. Additionally, it supports quick and accurate decision-making processes. This system can serve as a solution for other companies facing similar challenges in inventory management.

Electronic asset management is important to increase operational efficiency and minimize the risk of loss or damage to goods that are company assets. Developed system for managing inventory data, maintenance and asset reporting. The development process follows the Agile stages, starting from gathering requirements through interviews and surveys with users. Next, the interface and system features are designed, as well as iterative testing to ensure the system meets user expectations. The result of this research is an information system that can manage electronic asset data effectively, increase information accuracy, and speed up the decision-making process. It is hoped that the implementation of this system can make a significant contribution to asset management in the organization and increase transparency and accountability in the use of resources.

The implementation of Islamic accounting in the business world has gained increasing attention as awareness grows regarding the financial and operational principles outlined by Islamic law. Islamic accounting, which adheres to the principles of Shariah, aims to ensure that a company's transactions and financial reports comply with Islamic guidelines. This paper aims to analyze the impact of the implementation of Islamic accounting on firm value, with a focus on examining the contemporary Islamic accounting framework, which includes structures and methodologies for more transparent reporting. This research also identifies factors that can strengthen or hinder the adoption of Islamic accounting in improving a company’s financial performance, as well as its impact on investor perceptions. The analysis results indicate that companies consistently applying Islamic accounting principles can enhance investor trust, thereby improving the company's value. Thus, the implementation of Islamic accounting can be an effective strategy to enhance the credibility and competitiveness of a company in a market increasingly focused on ethical and transparent financial practices.

This study aims to analyze the framing in Kompas.com's editorials on the 2024 Indonesian Presidential Election using Robert N. Entman’s framing model. A qualitative descriptive approach was employed to explore framing elements, including define problems, diagnose causes, make moral judgment, and treatment recommendation. The findings reveal that Kompas.com framed the news by providing positive moral evaluations of certain candidates and highlighting critical issues, although the causes of problems and solutions were not always explicitly addressed. These results underscore the significant role of editorials as a media tool in shaping public perceptions of presidential candidates and political issues. Editorial framing not only constructs political realities but also influences public opinion, highlighting the importance of transparency and objectivity in political reporting.

This research aims to analyze the tax outreach efforts that have been carried out and taxpayers' tax knowledge in an effort to increase individual taxpayer compliance at the Pratama Kupang Tax Service Office (KPP). This research focuses on the effectiveness of tax socialization that has been carried out, the level of tax knowledge of taxpayers and the level of compliance of individual taxpayers. The research method used is descriptive qualitative where data is collected through in-depth interviews, observation and documentation. The research results show that tax socialization and tax knowledge are interconnected and together influence the level of compliance of individual taxpayers at KPP Pratama Kupang both in terms of accuracy of reporting and tax payments.  

Good financial management is an important skill that needs to be taught early on. The learning process of financial reporting at the high school level aims to provide students with a basic understanding of accounting principles and the ability to prepare financial reports. This activity is part of a community service program designed to improve financial literacy and prepare the younger generation to face future economic challenges. The method used involves a practical approach with the delivery of basic theory, case-based training, and evaluation of learning outcomes. The results of the activity showed an increase in students' understanding of financial reporting concepts, such as balance sheets, income statements, and cash flows. Further discussion highlighted the importance of integrating this material into the school curriculum so that students are better prepared to face the world of work and independent businesses.

This paper discusses in depth the role of accounting in business decision-making in the digital era, as well as the challenges and opportunities faced by the accounting profession in the context of rapid and complex technological developments. In the modern business world, accounting information plays a crucial role, not only as a financial reporting tool but also as a foundation for strategic analysis that can influence the direction and policies of an organization. The issues raised pertain to the importance of timely and accurate accounting information in supporting managerial decision-making, as well as how this information can be used to enhance the performance and competitiveness of companies. The main objective of this research is to explore how digitalization and technological innovations, such as artificial intelligence (AI), big data analytics, and cloud-based information systems, affect accounting practices and their impact on business decision-making. This research also aims to identify the challenges arising from technological changes, including data security issues, the necessary technological skills, and regulatory changes that accountants must face. The methodology employed in this research is a normative approach with descriptive analysis, which includes literature studies and analysis of various relevant secondary data sources. Additionally, this research presents several case studies to demonstrate the application of theory in real practice and its impact on decision-making. The findings indicate that although digitalization brings many benefits in terms of efficiency and accuracy, there are serious challenges to be faced, such as the increased risk of data breaches and the need for higher technological skills among accounting professionals. The conclusion drawn from this research is that to optimally leverage the potential of accounting in supporting business decision-making, companies must invest in training and skill development for their accountants. Furthermore, the importance of implementing sustainable accounting practices is increasingly gaining attention, especially in the context of social and environmental responsibility. Thus, accounting not only functions as a supporting tool but also as a strategic element that adds value to companies in facing the complexities and uncertainties of the future.

This research explores the use of Virtual Reality (VR) storytelling in language learning, focusing on its impact on speaking fluency, narrative skills, and student engagement. As traditional language teaching methods often face challenges such as limited speaking practice and learner anxiety, VR offers a promising alternative by creating immersive, interactive environments that encourage active participation. The objective of the study was to investigate the effectiveness of VR storytelling in enhancing these language skills, particularly in second language learners. The study utilized an action research methodology, involving language learners who participated in VR-based storytelling interventions. Pre- and post-assessments, along with surveys and student feedback, were used to evaluate speaking fluency, narrative construction, and overall engagement. The findings indicated significant improvements in all three areas, with students reporting increased confidence, reduced anxiety, and enhanced motivation to engage with the language. The use of VR not only improved grammatical and lexical aspects of speaking but also fostered creativity and coherence in storytelling. These results support the potential of VR to transform traditional language education by providing an engaging, low-pressure environment for learners. The study concludes by recommending the integration of VR in language classrooms to enhance language acquisition and suggests further exploration into long-term effects and content diversity.

This community service activity was carried out among the members of the Sakinah Tailors' social gathering in the Kampung Bali sub-district of Sungai Serut, Bengkulu City. The members of the Sakinah Tailors' social gathering have the potential to grow because the members or partners already have sewing skills or their own sewing businesses. This is a supporting factor in developing a cooperative. However, they are constrained by limited knowledge about the procedures for forming a cooperative, capital, and how to prepare cooperative financial reports. So far, the members of the Penjahit Sakinah sewing circle have been carrying out savings and loan activities, but the administrators still carry out savings and loan activities in a conventional manner, so they want to form a sharia savings and loan cooperative. Therefore, the Community Service Team from the Faculty of Economics and Business wants to conduct socialization and assistance activities for the formation of a sharia-based savings and loan cooperative. The method used is through direct socialization and assistance activities using the Excel application, followed by posting, adjusting journals, and reporting activities.

The effects of digital media on children are unfortunate given how much of an impact they have on the world. Children who are exposed to violent media may act aggressively both physically and verbally. Either right away after media exposure or months and possibly years later, the behavior takes place. Children will act according to what they see for most of their lives, which means how much time they spend watching content that endangers their lives, such as hateful material about other children, peers, adults, or animals, inciting racism, or posting or disturbing images. Children become aggressive due to violent television shows. “Television can harm children by making them passive learners, distracting them from doing homework, teaching them models of violent aggression, and presenting them with an unrealistic world view.” A qualitative approach with a PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-analyses) 2020 - based systematic review method is used in this study. The sample criteria used were derived from articles or journals that investigated the impact of media on aggressive behaviour in children aged 0-18 years. Children who spend 2-5 hours per day watching television can become aggressive. Violence-inducing television shows and online games, if consumed daily, will gradually lead to aggressive behavior, both verbally and physically. Social media will teach you to be verbally aggressive in the online world. Parents and teachers play an important role in children's development. Parents are expected to accompany their children to all home activities, while teachers are encouraged to educate students on the dangers of excessive digital media use.

This article is a community service report. The purpose of writing this article is to reveal the research of Islamic archaeology in the form of ancient tombstones whose existence has so far caused great concern and has not received attention from the local community or local government. The reporting procedure is based on a qualitative-descriptive approach. Data collection was carried out through interviews, observations and documentation. This research was conducted in Jagur Village, Sambas District, Sambas Regency, West Kalimantan in 2024. The results of the study showed that the identification and detailed analysis of ancient tombstones in Jagur Village showed that the tombstones came from Aceh. Due to the lack of interest from the local community, the ancient tombstones are in a worrying condition, unkempt, damaged, incomplete and many are damaged. It is important for us to work together to preserve and protect the Islamic archaeological heritage found in these tombs, which have provided a rich treasure of knowledge in the past.

This study was initiated because there was a problem of decreasing employee work motivation. So the purpose of this study is to find out and describe: Management of the regional government budget in 2020 at the Banjar City Secretariat. The performance of regional government institutions at the Banjar City Secretariat after experiencing budget refocusing in 2020. The effect of regional budget management on the performance of regional government institutions at the Banjar City Secretariat after experiencing budget refocusing in 2020. The method used in this study is qualitative descriptive research. Based on the results of the research and discussion, it was concluded that Regional Budget Management based on respondents was in the very good category, with the highest average score occurring in the reporting dimension with an average of 252 or 85.59% (in the very good category) while the lowest score occurred in the administration dimension with an average of 211.5 or 71.69% (in the good category). To provide an interpretation of this value. If presented as a whole, the respondents' responses to Regional Budget Management were 80.04% when compared to table 4.16. then it is in the 4th interval which means that the respondents' responses to Regional Budget Management are included in the very good category. Respondents' responses to Regional Government Institution Performance with the highest score are in the relevant dimension with an average of 243 or 82.37% or in the very good category, while the lowest average score is in the Better Process dimension of 226.5 or 73.77% with a good category. If presented as a whole, the respondents' responses to Regional Government Institution Performance are 78.75% when compared to table 4.38. then it is in the 4th interval which means that the respondents' responses to Regional Government Institution Performance are included in the good category.

Violence against children is a serious problem that affects their physical, mental, and emotional development. In an effort to protect children from violence, a comprehensive and integrated strategy is needed. This article discusses various approaches that can be applied, including education and increasing public awareness of children's rights, strengthening protection policies, and providing psychosocial support for victims. In addition, the importance of training for parents and educators in positive parenting, as well as community involvement in violence prevention, is also outlined. Cross-sector collaboration between government, non-governmental organizations, and communities is key to creating a safe and supportive environment for children. By implementing technology to facilitate reporting and handling of cases, it is hoped that this strategy can reduce the prevalence of violence against children and ensure a safer future for future generations.

Social media is the main source of information. However, it can also serve as a platform for spreading hoaxes that threaten digital literacy in society. Therefore, an effective da'wah strategy is needed to counter hoaxes, especially among students of the Faculty of Da'wah at IAI Al-Zaytun Indonesia. Students play a key role in understanding and spreading the values of truth and increasing digital literacy in society. This study aims to explore what actions are being taken and the da'wah strategies employed by the students of the Faculty of Da'wah, IAI AL-AZIS, Class VIII. The research method is qualitative, using a case study approach. The data collected for this study came from observations and interviews with students of the Faculty of Da'wah, IAI AL-AZIS, Class VIII. The study results indicate that students of the Faculty of Da'wah, IAI AL-AZIS, Class VIII, have a crucial role in tackling the spread of hoaxes on social media. They adopt several strategies, such as verifying information (tabayyun), ignoring dubious news, reporting accounts spreading hoaxes, and engaging in healthy debates to provide clarification. Most students don't pay much attention to hoaxes, but a small portion are actively involved in countering their spread. This highlights that students from the Faculty of Da'wah are both proactive and responsive in ensuring the accuracy of information and reducing the harmful effects of hoaxes.

The rapid development of information and communication technology has encouraged companies to switch to digital platforms in managing their sales. One of the most widely used solutions is a web-based sales application, which allows buying and selling transactions to be carried out online, improving operational efficiency, and expanding market reach. In this study, a web-based sales application was designed using a prototype methodology. This methodology was chosen because of its ability to actively involve users in the development process, through an iterative cycle that allows for direct feedback from users to improve and improve the system gradually. The first step in this design is to collect needs from users or stakeholders through interviews and observations. Based on these needs, an initial prototype of the application was built that included key features such as product management, shopping cart, and payment processing. The prototype is then evaluated by the user, and the feedback is used to refine and refine the prototype until the final application is ready for further development. The resulting app has a full range of features that include product management, a secure checkout system, payment method integration, and real-time sales reporting. The prototype methodology allows developers to detect and resolve potential issues from the early stages of development, thereby minimizing the risk of errors in complex feature implementations. Additionally, the active participation of users in the development process ensures that the resulting application is more in line with the needs and expectations of users. The results of this study show that a prototype-based approach can improve the effectiveness and quality of web-based sales applications, as well as maximize user satisfaction. This application is expected to help companies manage sales transactions more efficiently and expand business reach through digital platforms.  

The Sumba Christian Church (GKS) Jemaat Makamenggit, located in East Sumba Regency, has a substantial number of congregants, including 425 members at the central Makamenggit church. Financial management activities, such as revenue from Children's Offerings (PA), Diakonia, and building funds, are still carried using notebooks and calculators. This method is not only time-consuming and also prone to recording errors and reduces transparency in financial reporting. This poses challenges in meeting regulatory requirements and maintaining the trust of the congregation and related stakeholders. In the current digital era, transparency and accuracy in financial reporting are essential needs. To address this challenge, a web-based information system which aims to speed up the process of calculating incoming and outgoing money and financial reporting. With this new system, the recording process, which typically takes 1-2 days, can be simplified to just 10-15 minutes. The use of a web-based system also provides real-time access to financial data for various stakeholders, such as church administrators, congregation councils, and supervisory bodies, regardless of geographical constraints. The proposed system will enable the church treasurer to manage church finances more efficiently, reduce reporting time, and meet applicable regulatory demands.In an effort to speed up the financial calculation process at GKS Makamenggit, this financial information system was developed using the waterfall method. It is hoped that the results of this research will help financial treasurers to manage incoming and outgoing finances and with this system, financial reporting will be more transparent and efficient.

This article discusses the development of accounting information systems to improve efficiency and accuracy, focusing on a case study of the implementation of accounting program changes. Previous studies have shown that effective accounting information systems can significantly improve the quality of accounting and managerial information. The implementation of accounting program changes often involves the integration of information technology to improve the process of financial reporting, internal control, and analysis of company performance. Previous studies have shown that companies that adopt information technology in their accounting systems have a competitive advantage in managing and analyzing financial information more efficiently. Important factors in the development of accounting information systems are the need to ensure data accuracy, reporting speed, and real-time availability of information for internal and external stakeholders. This study also explores the positive impact of the use of accounting information systems on the company's operational efficiency and strategic decision making. Successful implementations show that modern accounting information systems are able to integrate various business functions, such as finance, inventory, and manufacturing, to improve the coordination and effectiveness of the organization as a whole. Thus, the development of accounting information systems not only improves the company's internal processes but also enhances the company's adaptability to rapid and complex changes in the business environment. This study provides a strong theoretical foundation for understanding the importance of information technology integration in the context of accounting program changes to achieve higher efficiency and accuracy goals.

Implementation of sharia accounting principles in company financial management is important in the current context of economic globalization. Literature studies show that these principles not only cover aspects of compliance with sharia law, but also emphasize transparency, fairness and sustainability in business practices. The application of sharia accounting principles aims to ensure that all company financial activities are in accordance with Islamic ethical values, such as the prohibition of usury, speculation and other unethical practices. This not only increases company compliance with religious laws, but can also increase trust from investors and the general public. Some of the main principles applied in sharia accounting include transparency in financial reporting, avoidance of usury, fairness in the distribution of profits and losses, as well as consideration of social and environmental aspects. By applying these principles, companies can create a business environment that is more sustainable and oriented towards the values ​​of justice. Literature studies also show that challenges in implementing sharia accounting include the lack of clear international standards, as well as complexity in the interpretation of principles that vary between countries. However, the long-term benefits of implementing these principles are expected to provide significant added value both in terms of finances and company reputation.

Industry in Indonesia plays an important role in ensuring transparency, accountability and compliance with sharia principles. This research aims to analyze the application of sharia accounting in sharia insurance companies in Indonesia, with a focus on financial reporting, revenue recognition, distribution of underwriting surpluses, and management of participant funds. The research method used is a qualitative descriptive approach through literature studies and interviews with related parties in several sharia insurance companies. The research results show that the implementation of sharia accounting in sharia insurance companies in Indonesia is in accordance with the Sharia Accounting Standards Guidelines issued by the Sharia Accounting Standards Board (DSAK) and the MUI National Sharia Council (DSN) Fatwa. Apart from that, the challenges faced include the need to increase human resources' understanding of sharia accounting and adapt to industrial developments. With the existence of a sharia accounting system that is transparent and compliant with sharia, it is hoped that it can increase public trust in sharia insurance in Indonesia.

This article investigates how media coverage shapes public perception of migration issues, analyzing news reports, editorials, and social media content. By focusing on themes of security, economy, and humanitarian concerns, the study evaluates the role of media in influencing opinions and policy debates on migration. Findings indicate that media framing can significantly sway public attitudes, highlighting the need for balanced reporting.