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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.

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 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.

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. , , ,, 

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

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.

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

This study aims to determine the effectiveness of the performance of the Internal Supervisory Apparatus of the Banyuwangi Regency Government in utilizing e-audit and to determine user expectations in utilizing e-audit in the internal supervision process in Banyuwangi Regency. This study is an exploratory study using a mixed qualitative and quantitative approach. The data collection method used in this study is the triangulation method, namely data collection through interviews while testing the validity of the data to parties related to the use of e-audit. Interviews were conducted on December 2, 3, 4 and 6, 2024, which showed that the effectiveness of APIP performance in utilizing e-audit was quite effective or obtained a value of 55 out of a maximum value of 100. So that four of the five components that are indicators of effectiveness assessment still need a lot of development to be able to meet the needs and expectations of users in achieving supervisory objectives, including the preparation of PKPT, implementation, reporting and monitoring of follow-up supervision results.

This paper examines the practices of financial reporting within corporations. Through meticulous preparation of records, bookkeeping, and detailed reporting of business activities, management can effectively oversee business developments. In this context, financial reports serve as a crucial tool for evaluating and monitoring a company’s financial performance over a specific period, particularly when employing a decision-usefulness approach. To fully grasp this concept, it is essential to explore other relevant economic and financial theories. For accountants, understanding how to enhance the utility of financial statements and the concept of "usefulness" is paramount. Moreover, providing a clear and comprehensive explanation of financial information is necessary. Theories related to decision-making and investment further support a deeper understanding of the principles underlying financial reporting practices.

Land as the wealth of the Indonesian nation must be utilized for the greatest prosperity of the people. To achieve this utilization, land consolidation needs to be carried out as an effort to increase the utility and results of land use and to align individual interests with the social function of land in the context of implementing development. Land is the basic capital for development and supports the running of the economy, there is almost no development activity that does not require land. Land plays a very important role, even determining the success or failure of a development. The nature of this research is descriptive, the results of this research are expected to obtain a factual picture or description of the land consolidation policy towards the re-arrangement of land ownership and use in Tanjung Sena Village, Sibiru-Biru District, Deli Serdang Regency, where the objects of land consolidation are land, residential buildings, dry land such as oil palms and fields, and village roads. Land consolidation as one of the efforts to increase the utility and results of land use. Land utilization needs to be implemented in the form of land regulation, control, and management. The use and utilization of land is carried out by re-arranging, partnership efforts, transfer and release of land rights in accordance with applicable laws and regulations. In the framework of land use management, guidance and control are carried out. Guidance is carried out through the provision of guidelines, guidance, training, and direction, while control is carried out through supervision such as supervision, reporting and regulation. The implementation of the regional spatial planning design is not always effective in the field, some people still assume that land rights are absolute rights, meaning rights that cannot be violated against land even though land rights contain social functions, land can be used by anyone as long as legal procedures have been taken, especially if the prospective land user is the state and is used for public interest.are fun for children such as singing, storytelling, role playing and involving parents in learning at home.

This research was created to find out how to carry out the process of extending ship safety certificates that have expired and renewing them in order to comply with policies, standards, norms, guidelines, criteria and procedures as well as technical guidance, evaluation and reporting in the field of shipworthiness, measurement. Ships and ship nationality, nautical, technical and ship radio, pollution and ship health management and maritime affairs. In submitting an application, the shipping company must follow the procedures set by the Directorate of Shipping and Maritime Affairs, sub-directorate of ship safety, with the requirement to attach complete documents such as an application letter, ship safety certificate.

  The alleged sexual harassment case at Pancasila University highlights the importance of implementing ethical values ​​in the academic environment. This study aims to analyze ethical violations that occur, especially in the context of sexual harassment, using ethical theories such as deontology, utilitarianism, and justice theory. The results of the analysis indicate that these violations not only harm the victims individually, but also threaten the integrity, reputation, and trust of the academic community in the institution. The findings also indicate weaknesses in university policies and procedures in handling this case effectively. Therefore, it is necessary to update ethics policies, increase awareness through training, and a transparent and justice-oriented reporting system. With these steps, the university is expected to create a safe, fair, and moral environment for all members of the academic community.  

This study examines Japesda's role in supporting the implementation of Law No. 32 of 2024 on the Conservation of Biological Natural Resources and Their Ecosystems. Japesda plays a strategic role in education and counseling, aligning with Article 37 paragraph (2), which mandates fostering public awareness through conservation education. It also contributes to managing conservation areas, as outlined in Article 5A and Article 8 paragraph (4), which emphasize local wisdom and participatory mapping. Japesda’s policy advocacy encourages community participation, supporting Article 37 paragraph (1), which underscores dialogue between the government, indigenous peoples, and stakeholders. Japesda is also active in monitoring and reporting violations, leveraging Article 39A paragraph (1), which recognizes community reports as valid initial evidence. Furthermore, Article 43A paragraph (1) provides a legal framework for Japesda to ensure conservation policies adhere to conservation principles. Despite challenges such as stakeholder resistance, limited resources, and low public awareness, Japesda continues to build capacity, forge partnerships, and enhance coordination among stakeholders. These efforts aim to overcome obstacles and support the effective implementation of conservation policies, ensuring the preservation of biological resources and their ecosystems for future generations. Japesda’s multifaceted role highlights its significance in advancing Indonesia's conservation agenda.

The implementation of the Zoho Books application at PT. Damai Indopertama Sukses aims to improve the efficiency and accuracy of the company's financial records, which were previously managed manually using Microsoft Excel. The application deployment method includes interviews, observations, and documentation to understand the company's needs. The implementation results indicate that Zoho Books simplifies financial transaction recording, generates automated financial reports, and provides real-time access to financial data. This reduces the risk of manual errors and accelerates the financial reporting process. Additionally, the automation features in Zoho Books enable the company to better monitor cash flow and financial performance, supporting accurate data-driven decision-making. This implementation offers a significant solution to the challenges of manual financial management and establishes a foundation for the company's operational sustainability.

Financial reports in a company have a very important role. The Company's financial reports provide information about the Company's financial condition, so transparency and accountability are very important in assessing the Company's performance, especially for stakeholders. Financial reports are also used as a basis for companies in making decisions, both short and long term, for the sustainability of a company. Financial reports have an important role in performance analysis, planning and budgeting, regulatory compliance and building relationships of trust with investors and creditors. The importance of financial reports in the Company means it is necessary to carry out financial analysis. PT Telkom Indonesia Tbk Government-owned companies (State-Owned Enterprises) engaged in information technology and telecommunications services that are "Go Public" and registered on the capital market must publish their financial reports which can be accessed via www.idx.co.id with open reporting PT. Telkom Indonesia Tbk is interested in analyzing its finances by calculating its financial ratios to see its financial health.   Keywords: Financial Report, Financial Ratio Analysis, PT Telkom Indonesia Tbk

UNY Tax Volunteer service activity aims to accompany teaching staff and employees in reporting tax returns and as a forum for improving effective communication skills for students. Apart from that, SPT reporting assistance activities are also needed to help UNY teaching staff and employees who have difficulty or do not understand the reporting process. This tax assistance activity involves students who register as Tax Volunteers. Activities carried out by UNY Tax Volunteers include material provision, Tax Roadshow, and Tax Clinic. With the presence of Tax Volunteers, teaching staff and employees feel helped in reporting SPT. The results of the UNY Tax Volunteer program show an increase in effective communication skills in students. This activity is not only beneficial for students, but has also been proven to help UNY teaching staff and employees in all faculties at UNY to be able to report tax returns on time and in accordance with applicable regulations.

Manual financial management often hinders the efficiency and accuracy of financial reporting in micro, small, and medium enterprises (MSMEs). Cafe Abang, an MSME in Batam, faces challenges in maintaining effective financial records, which leads to delays and inaccuracies in its financial reports. The purpose of this community service project is to implement Manager.io accounting software as a digital solution for the financial system, enabling the management team to generate accurate and timely basic financial reports. The methods used in this activity include observation, interviews, and training on the software for the owner and manager of Cafe Abang. The results of the service showed that after the implementation of Manager.io, the owner and managers were able to generate income statements, balance sheets, and cash flow reports automatically and accurately, reducing recording errors and enhancing financial transparency.

Islamic accounting is a system grounded in Islamic sharia principles, such as fairness, transparency, and social responsibility. This accounting framework is designed to help companies ensure that their operations and financial reports comply with sharia law. This article examines the role of Islamic accounting as a source of information for sharia-compliant companies. Islamic accounting offers a financial reporting framework that reflects adherence to Islamic values, including the prohibition of usury, gharar (excessive uncertainty), and haram (forbidden) transactions. By providing accurate and relevant information, Islamic accounting aids companies in making strategic decisions aligned with sharia principles. Additionally, it assures stakeholders, including investors and the public, that the company’s operations are conducted ethically and responsibly. Therefore, Islamic accounting functions not only as a financial reporting tool but also as a strategic framework for managing companies committed to sharia compliance.