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Law enforcement of road transportation traffic is one of the important aspects in maintaining road safety and order. However, the effectiveness of monitoring and evaluating the performance of Civil Servant Investigators (PPNS) in law enforcement is often hampered by unstructured processes and lack of transparency in reporting. This research aims to analyze the role of information technology (IT)-based system development in improving transparency, efficiency, and accountability in monitoring and evaluating PPNS performance. This research uses a qualitative method with a case study approach, which involves analyzing the application of information systems in institutions that handle traffic law enforcement. The results showed that IT systems can improve transparency by providing clear and real-time data access, increase efficiency by speeding up data processing and analysis, and strengthen accountability through auditable digital records. The study concludes that the development and implementation of IT systems in the oversight of PPNS performance not only improves the effectiveness of traffic law enforcement, but also strengthens the integrity and public trust in the institutions that carry out these tasks. The implementation of IT systems is expected to be a strategic solution in improving the quality of public services in the field of traffic law.

This study explores managerial perceptions of financial statement transparency at Company XYZ and identifies the challenges and benefits associated with its implementation. Transparency in financial reporting is critical for enhancing accountability and stakeholder trust. Using a qualitative approach, in-depth interviews were conducted with managers from various departments to understand their views on transparency. The findings reveal that while managers recognize the importance of transparency in fostering stakeholder confidence and reducing risks related to financial ambiguity, they face significant challenges such as limited resources, complex regulatory requirements, and communication barriers with external stakeholders. Despite these obstacles, managers acknowledge that transparency offers substantial benefits, including improved corporate reputation, increased investor trust, and enhanced operational efficiency. This study contributes to the literature by providing insights into the practical barriers and strategic advantages of transparency, offering recommendations for companies aiming to improve their financial reporting practices.    

The Amil Zakat, Infaq, and Sedekah Institution (LAZIS) of Nahdlatul Ulama in Limpung District plays a crucial role in managing community funds transparently and accountably. However, the manual financial system currently in use often hampers efficiency and accuracy in record-keeping. To address this issue, a web-based financial information system has been developed to facilitate the management of financial processes, including recording income, expenses, and generating real-time financial reports.  This system is designed with key features such as donor data management, transaction recording for zakat, infaq, and sedekah, and the generation of financial reports accessible to relevant parties at any time. By leveraging web-based technology, the system provides ease of access for administrators and enhances transparency to the public. The development process follows the waterfall method, starting from requirements analysis to implementation and testing, ensuring the system meets user needs effectively.   The implementation results indicate that the system significantly improves the efficiency and accuracy of financial management at LAZIS Nahdlatul Ulama Limpung District. Additionally, the system helps build public trust by providing more transparent and easily accessible financial reporting. As a result, the management of zakat, infaq, and sedekah funds becomes more structured, effective, and accountable. 

Violence against women remains a serious issue in Indonesia despite the existence of Law Number 23 of 2004 on the Elimination of Domestic Violence (KDRT). This study aims to evaluate the effectiveness of the implementation of this law in reducing violence against women and to identify the barriers in its implementation. The research method used is a normative legal approach, focusing on the analysis of relevant regulations and related policies. The findings show that although legal awareness has increased, many women victims of violence are still hindered by social and cultural factors in reporting the incidents. Institutional factors, such as limited resources in law enforcement agencies, also affect the effectiveness of protection. The implication of this research is the importance of a thorough evaluation of existing policies and the need to improve the capacity of law enforcement agencies to handle cases of violence against women more effectively.

Reported of lost and found items at Unkartur was still done conventionally. Campus residents usually reported to security regarding the loss they experienced. However, the process of reporting and searching for lost items required a lot of time, energy, and money. Therefore, this study aimed to design a system for reporting lost and found items, especially in the Unkartur campus environment. The methods used in this study were Unified Modeling Language (UML) and Entity Relationship Diagram (ERD). This system was useful in managing lost and found item data to be more structured and efficient. The results of the design of this Lost & Found system could be a solution in the process of searching for lost items and returning found items in the Unkartur campus environment.

This research aims to analyze the palm oil agribusiness partnership pattern implemented by PT. Bengkulu Sustainable Palm Oil in Kedurang Ilir District, South Bengkulu, along with its impact on farmer partners. The research method was carried out descriptively with a qualitative approach, using primary data through in-depth interviews and secondary data from related documents. Respondents consisted of 440 partner farmers and 2 companies selected purposively. The research results show that the partnership pattern implemented is the Plasma Core Pattern (IP), where PT. Bengkulu Sawit Lestari acts as the core that guides and purchases the results of plasma farmers. The conflicts that occurred were relatively low, with the majority of partner farmers stating that there were no physical or significant conflicts. From an economic aspect, partner farmers produce an average of 4,038 kg of FFB per month, with a selling price of Rp. 1,948 per kilogram, resulting in net income of Rp. 5,512,443 per month after deducting costs. In conclusion, this agribusiness partnership succeeded in increasing farmer productivity and income, despite deficiencies in training and financial reporting by the company. It is recommended that companies and farmers jointly write written sanctions in agreements, increase training, and provide monthly financial reports to strengthen partnership relations.

This research aims to facilitate the process of processing grades for teachers in the SKB field of the Education Service. Managing student data and information is a very important aspect to support an effective teaching and learning process. One form of crucial data management is the student report card information system. For the problems above, a report card processing application is needed that can make reporting easier by creating a reintegrative data processing information system. This research was conducted using qualitative methods with data collection in this research using observation, interview and documentation techniques. By designing this information system, it can be a solution and meet the needs of problems in processing report cards manually, so that the grades managed become easier and faster.

This study aims to explore the potential application of artificial intelligence (AI) in financial accounting, especially in the financial reporting process. AI has the ability to improve efficiency, accuracy, and automation in financial data processing, as well as provide real-time information that supports strategic decision making. The research method used is a qualitative approach through literature studies and secondary data analysis from various relevant previous studies. The results of the study indicate that the application of AI in accounting can improve the efficiency and accuracy of the financial reporting process, while reducing human error. However, ethical and technical challenges such as data privacy and transparency in the use of AI are major concerns that must be addressed. The suggestions given in this study are the importance of improving the competence of accountants in the use of AI technology, implementing strict regulations to maintain data security and privacy, and continuous monitoring and evaluation of the use of AI in accounting. By utilizing AI optimally and responsibly, companies can gain great benefits in financial reporting while overcoming existing challenges.

In the current era of information technology, easy and efficient transaction management is an important requirement in the business world, both small and large scale. Rumah Makan Mie Happy is a medium-scale culinary business. Happy Noodle Restaurant provides noodle-based preparations. In its daily life, Happy Noodle Restaurant can serve around 100 consumers, so that the service process requires speed to serve consumers. But in fact, Mie Happy Restaurant still uses manual data processing and transaction management, so it often experiences problems such as slow payment processes, frequent loss of receipts or proof of payment, difficulty in recapitulating or reporting transactions both daily and monthly, and frequent errors in the calculation process. From the problems experienced by Mie Happy Restaurant, the author is interested in developing a web-based cashier application that can help in all matters related to transaction management at Mie Happy Restaurant. The research conducted aims to build or develop a cashier application for Happy Noodle Restaurant that can improve the efficiency and effectiveness of transaction management. This cashier application was built or developed using Hypertext Markup Language (HTML) and Hypertext Preprocessor (PHP) with Visual Studio Code editor and MySQL Database Management System (DBMS). The results of testing with black box testing show that the cashier application developed in functionality has run as expected. This web-based cashier application provides convenience for admins and increases the effectiveness and efficiency of operational activities.

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.

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.

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 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.

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 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 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.

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.