Publication Search

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.

This research examines the optimization of the administrative service system at the Regional Personnel Agency of Central Kalimantan Province using a descriptive qualitative approach. The focus of the research includes the implementation of the service system, identification of obstacles, and development of a resolution strategy. The results revealed that the administrative service system has been implemented through six main aspects that are integrated with each other, including guest services, management of incoming letters and dispositions, numbering of outgoing letters, reporting on letter administration, file distribution, and distribution of Decision Letters (SK). The main obstacle identified is the management of non-physical incoming mail that has not been well organized, but has been overcome through a systematic search strategy and intensive internal communication. Efforts to improve service quality are implemented comprehensively through the development of employee competencies, strengthening work integrity, periodic evaluations, and building a culture of excellent service, all of which contribute to improving the effectiveness of the overall administrative service system.

This study aims to analyze the effect of accounting policies on the quality of financial reporting of listed companies in Indonesia, with company size as a control variable. In this context, accounting policies refer to the rules and procedures applied by companies in preparing financial statements, while financial reporting quality includes the accuracy, completeness, and transparency of the information presented. This study uses panel data from five companies listed on the Indonesia Stock Exchange during the period 2018 to 2023. The analysis method used is multiple linear regression with t test and F test to test the research hypothesis. The results showed that accounting policies have a significant effect on the quality of the company's financial reporting, while company size has no significant effect.

The purpose of this research is to design a clinical administration application system at the Anugerah Clinic, so that administrative data processing at the Grace Clinic is easier and more systematic, so that reporting is more accurate and structured. The research methodology used in the data processing system is data collection techniques such as observing documentation studies, as well as conducting literature research that is relevant to information system problems. The system development method used uses grounded research methods.

Sustainability reporting has gained prominence worldwide, but its adoption in emerging economies faces significant barriers due to regulatory, financial, and institutional challenges. This paper examines the current state of sustainability accounting practices in emerging markets, focusing on the alignment of corporate social responsibility (CSR) and environmental, social, and governance (ESG) disclosures. The study also investigates the role of accountants in promoting transparency and standardization in sustainability reporting. The research highlights key issues such as lack of infrastructure, limited regulatory frameworks, and the need for capacity building in emerging economies.

Background: Suicidal behavior is the fourth leading cause of death in the world for children and adolescents and is ranked 17th as the leading cause of death throughout life. This study aims to determine the factors associated with suicidal behavior in adolescents. Method: This study was conducted using a systematic literature review method by collecting data through the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analysis) method for studies that study factors associated with suicidal behavior. The literature search strategy that will be used for the study was carried out by accessing the ScienceDirect, PubMed, Scopus database. Results: The results of the study showed that out of 9  research articles (2019-2024), shows that the correlation between depression, anxiety disorders, stress and bullying factors with suicidal behavior in adolescent each has a p-value (<0,001; <0,485; NA; <0,001). Conclusion: Based on the results of the meta-analysis conducted on 9 reseacrch artikels, it was concluded that  there is a significant relationship between depression and bullying and suicidal behavior in adolescents. While the  anxiety disorders and stress factors are considered not to have significant relationship with suicidal behavior.

The importance of Islamic accounting in this modern era is increasingly relevant, especially in preventing unexpected practices such as fraud, dishonesty and other abuses in the world of accounting. Specifically, this paper analyzes the values of Islamic principles applied in the accounting process to avoid the emergence of these practices. The methodology used in this research is descriptive analysis, where the author elaborates on the main elements of Islamic principles applied in accounting. Furthermore, this paper attempts to differentiate clearly between the basic values underlying Islamic accounting and conventional accounting.The comparative findings between the two systems show that Islamic values, such as honesty, fairness and truth—which are important principles in Islamic accounting—have a deeper meaning when compared to the same values in conventional accounting. The firm application of Islamic principles in accounting can clearly reduce fraudulent practices and other unexpected activities. Apart from that, this also contributes to increasing social welfare for stakeholders, because Islam encourages society to provide maximum benefits to other communities.The practical implication of this research is the need to redefine values in conventional modern accounting, so that stakeholders can obtain greater benefits and reduce potential losses for society. The value of financial reporting should not only reflect current conditions, but also provide solutions that can improve the welfare of stakeholders.    

Child abuse in Indonesia, particularly in Bintan, shows a concerning upward trend. This study aims to analyze the efforts of the Women's Empowerment, Child Protection, Population Control, and Family Planning Agency (DP3KB) in preventing and addressing cases of violence against children. The research method employed is empirical research, collecting primary data through interviews and observations, as well as secondary data from relevant literature. Findings indicate that DP3KB has implemented prevention programs that include socialization of children's rights and campaigns for reporting violence, although it still faces challenges such as limited resources and lack of inter-agency coordination. The implications of this research highlight the importance of cross-sector collaboration and increased community awareness to protect children from violence. By understanding the steps taken by DP3KB, it is hoped that this can contribute to child protection efforts and the handling of violence cases in Bintan Regency.

Illegal Cigarette Fighting Operation is an organized, coordinated, simultaneous and massive operation or strategy from upstream to downstream to eradicate the circulation of illegal cigarettes. This research aims to describe the effectiveness of the Illegal Cigarette Gempur Operation in Pekanbaru City and to determine the factors inhibiting the effectiveness of the Illegal Cigarette Gempur Operation in Pekanbaru City using Campbell's theory of effectiveness in Mutiarin (2021) which is seen from the aspects of program success, target success, program satisfaction, level input And output and achieving overall goals. This research uses descriptive qualitative methods. The results of this research show that the Operation to Fight Illegal Cigarettes in Pekanbaru City is still not effective. This can be seen from several indicators of effectiveness which show that stalls that have been prosecuted are still selling illegal cigarettes, the Illegal Cigarette Fighting Operation has not been carried out thoroughly in Pekanbaru City so there are still stalls that have not been prosecuted and illegal cigarettes are still circulating as well as awareness or participation. the community in supporting the implementation of Operation Combat Illegal Cigarettes by reporting if there are still minimal finds of illegal cigarettes in their surroundings. The inhibiting factors in the effectiveness of the Illegal Cigarette Fighting Operation in Pekanbaru City are limited Human Resources (HR), resistance from the community, public knowledge and the development of smuggling modes. The suggestion from this research is that there is a need for an educational campaign that touches all levels of society, the imposition of stricter sanctions to provide a deterrent effect and an increase in the frequency of more massive enforcement.

This research focuses on the application of ESG (Environmental, Social, and Governance) based investments in Indonesia, which emerged in response to the increasing global awareness of environmental and sustainability issues. While ESG in Indonesia is growing, many companies have yet to fully adopt these principles effectively, and there are epistemological challenges in understanding and translating ESG standards into the local policy context. The purpose of this research is to deeply analyze the concept and implementation of ESG-based investment from an epistemological perspective in Indonesian public policy. This research wants to identify the extent to which the Indonesian government understands and utilizes ESG-related information in investment policy and evaluate the effectiveness of the policy. The type of research is descriptive quantitative using a philosophical approach with literature study as a secondary data source, including policy documents, government reports, and academic publications related to ESG. The data is explored using concept analysis and existing theories to assess the application of ESG in economic policy. The findings show that although Indonesia has ESG-related policies, their implementation is often influenced by international pressure and legitimacy needs rather than real impact on sustainability. ESG policies in Indonesia also risk becoming a tool of “greenwashing,” where companies use it for image without concrete actions. This research recommends increased transparency and accountability in ESG reporting for such policies to deliver substantial change.

Financial statements are a regularly arranged collection of data that shows a company's financial position at a specific point in time. One of the challenges is the limited knowledge about preparing financial statements using digital finance applications. The primary objective of this community service activity is to train and disseminate information about the importance of digital financial reporting. The research aims to educate Safira batik SMEs about digital financial statements. Socialization and training methods were used in this study. The findings showed that before the training, only 20% were aware of financial statements but did not know about digital financial statements; however, after the training, their knowledge increased by 80%. Before the training, 10% only knew how to record financial statements but had not recorded financial statements using a digital finance application; however, after the training, their knowledge increased by 90%.

This activity is community service which is included in the IbM scheme which is held with financial support from the Institute for Research and Community Service (LPPM) Indrapratas University PGRI for the 2023/2024 even semester academic year. This Community Service is the participation of Indraprasta PGRI University in order to help one element of society in the field of education, especially the residents of RT 04 RW 03, Cipayung Village, East Jakarta. When today's increasingly sophisticated technology is used for positive and useful things. Therefore, electronic presentations are currently very helpful in administrative work. Electronic presentations are presentation documents created using various tools such as PowerPoint, Canva, which are very useful in giving presentations to RT level government officials in RW 03, Cipayung, East Jakarta. The use of Canva e-presentation in terms of presenting various activities or administrative reporting to residents of RT 04 Rw 03, Cipayung sub-district. Therefore, the community service team, TEAM Lecturers from Indraprasta PGRI University will provide outreach regarding how to use Canva for E-Presentation for administration.

Computer-based Accounting Information Systems (AIS) have become a vital element in managing organizational finances in the digital era. To explore the role and benefits of computer-based AIS in increasing efficiency, accuracy and transparency of financial reports. By integrating information technology in the accounting process, AIS enables real-time data collection, processing and analysis, thereby supporting faster and data-based decision making, while also identifying challenges faced in implementing AIS, such as user training needs and issues. data security. That computer-based AIS not only speeds up transaction recording and information management, but also increases collaboration between departments and allows for more accurate and timely reporting. Therefore, computer-based AIS has proven to be an important strategic tool for organizations to improve financial performance and competitiveness in increasingly competitive markets.

Sharia accounting is an accounting system that is based on sharia principles that apply in Islamic law. The need for implementing sharia accounting has increased along with the development of the sharia economy in various countries, including Indonesia. The aim of this research is to identify and develop the application of sharia accounting practices and theories to make them more relevant to the needs of modern information systems. By utilizing a qualitative approach through literature studies, this research analyzes how sharia accounting concepts can be applied in effective and efficient information systems. The research results show that a sharia accounting-based information system needs to consider aspects of transparency, accountability and justice in accordance with sharia values. The implementation of technology in the sharia accounting information system is expected to strengthen reporting mechanisms that are more accurate and accessible to various related parties.

Public sector Financial Reporting has undergone changes in the standards used. Currently, ISAK 35 has been determined as a replacement for PSAK 45 which is oriented to the Non-Profit Entity Consortium Report. The XXX Foundation Jayapura City Branch is promoting computerization of financial reporting through MS Excel 2019. For this purpose, this community service is carried out to school principals and school treasurers (daily and BOS) in order to be able to produce computerized-based financial reports in accordance with ISAK 35 as a form of financial accountability and transparency within the XXX Foundation Jayapura City Branch. The results show that the Preparation of School Financial Statements through MS Excel 2019 Media has succeeded in achieving its main goal, which is to increase participants' understanding of ISAK 35 accounting standards and their practical application in compiling financial statements using MS Excel. This activity contributes in the form of increasing transparency and accountability in the preparation of reports, improving participants' ability to understand and implement accounting standards, and increasing public trust and supporting the school's operational and strategic success.

This study aims to analyze the level of satisfaction with the use of the tax e-Faktur application in the tax reporting process at PT Anugerah Texindotama. The e-Faktur application is a technological innovation that facilitates electronic tax reporting, which is expected to increase compliance and efficiency in the tax administration process. This research method includes observation, interviews, and distributing questionnaires to 43 respondents who are directly related to the use of the application. Based on the results of the study, it was found that the use of the e- Faktur application has had a positive influence on user satisfaction, with an average satisfaction level of 80.83%, which is categorized as good. Several advantages of the application, such as minimizing the risk of errors and ease of access, also increase user acceptance. However, there are technical constraints that need to be improved to support system optimization. Recommendations for improvement focus on enhancing features and technical training for employees to strengthen the implementation of the e-Faktur application in corporate tax reporting.