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This research aims to analyze the implementation of the Village Financial System (Siskeudes) in the management of village finances in Kota SoE Subdistrict, South Central Timor Regency. The implementation of Siskeudes is expected to enhance transoarency, accountability, and effeciency in village financial management. The research method used is descriptive qualitative with data collection techniques through interviews, observations, and documentation. The result of the study indicate that the implementation of Siskeudes in Kota SoE Subdistrict has been running well, although there are still some obstacles such as the lack of understanding among village officials about the system and limited supporting infastructure. Nevertheles, Siskeudes has had a positive impact on village financial management, such as improving the quality of financial reporting and supervision. This study recommends increasing training and socialization for village officials and improving infrastructurue to support the optimal implementation of Siskeudes in the future.

The International Accounting Standards Board (IASB), issued International Financial Reporting Standards (IFRS) 16 which treats all leases as finance leases within the lessee company. The lease will be capitalized according to the present value of the lease payments and report the lease asset and liability on the company's balance sheet. With the enactment of IFRS 16, IAS 17 no longer applies. So this research highlights the changes that will occur in financial reports and financial ratios after the enactment of IFRS 16 in the company PT Garuda Indonesia Persero, Tbk which is listed on the Indonesia Stock Exchange (BEI). The method used in this research is the Library Method, namely collecting data and information from books and literature including journals from valid sources to strengthen the theoretical basis and as a basis for reference in writing research and the Document method, namely by collecting data from the object being observed, data is form  the 2017 audited financial report. The results obtained from this research are that there was a change in profit of (146,764,604) due to a decrease in operating expenses of 663,142,477 due to the elimination of operating lease expenses. An increase in the number of non-current assets of 6,284,596,468. An increase in the number of long-term liabilities that are due within one year. amounting to 1,386,075,496 Additional long-term finance lease liabilities amounting to 4,751,756,386 Decreased current ratio by 21% There was an increase in Total Debt to Total Asset ratio by 14% There was an increase in Debt to Equity ratio by 525% There was an increase in Net Profit Margin by 3%

Peers have a big influence on changes in individual behavior. Peers can also provide reinforcement, both positive and negative. Peer counseling has the potential to provide positive reinforcement, namely how a friend can become a motivator for other friends. The implementation referred to in this research is the implementation of peer counseling services.This activity will be carried out in 3 stages, namely the initial stage includes surveying community service locations, making proposals and submitting proposals, the second stage is implementing activities where socialization will be carried out about the concept of peers. Then there will be an evaluation of the process of community service activities carried out in a question and answer session for the audience with the presenter or speaker. The final stage is evaluation and reporting of activities. Teenagers are targets in community service activities which are always directed at coordinating with local health workers.The results of the activity show that increasing capacity through peer education in efforts to screen for sexually transmitted infections in adolescents in the Sungai Beliung sub-district in the working area of the Perumnas II Health Center in 2024 has been carried out well.It is hoped that partners can continuously implement media and deliver educational material about STIs by involving teenagers, families and the general public.

The Village Office is the village administration center in rural areas. The function of the village government is to carry out village administration which is carried out by the village head, village officials and the village residents themselves. In Rada Mata Village, Tambolaka City District, Southwest Sumba Regency, it is one of the villages that already has internet access. The village makes it easy to access sites on the internet. Therefore, the aim of this research is to create a system capable of managing population information data. The results obtained from this research are a population information system that can solve the problems faced by Rada Mata Village. From the results of the discussion it can be concluded that the population information system can answer the problems faced, including making data searches easier and faster, archiving data does not take up a lot of space because it has been replaced by digital storage, and data reporting can be presented quickly, completely, attractively and appropriately. village needs.    

Accounting conservatism as a precautionary principle in financial reporting where companies are not in a hurry to recognize, measure assets and profits and immediately recognize losses and debts that have the possibility of occurring. This study aims to determine the effect of tax incentives and growth opportunities on accounting conservatism in manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange for the period 2020 - 2021. The samples in this study were 20 manufacturing companies in the consumption industry sector over a period of 2 years. Data analysis was carried out by descriptive analysis then followed by the classic assumption test in the form of a normality test, multicollinearity test, heteroscedasticity test, autocorrelation test then for hypothesis testing a partial t test was carried out. The result of the partial test t of the tax incentive variable is 0.121 with a significance level of 0.904. Significance value of 0.904 > 0.05 which indicates that tax incentives have no effect on accounting conservatism. The result of the t partial test for the growth opportunity variable is 1.014 with a significance level of 0.317. Significance value 0.317 > 0.05. Based on these results, it can be stated that growth opportunity has no effect on accounting conservatism.

The objective of this study is to determine the impact of environmental performance on the sustainability reporting of companies in Indonesia, utilizing the PROPER scale as a measurement tool. This research examines whether there is an improvement in sustainability report disclosures associated with the environmental performance assessed through the PROPER scale. The study involves companies listed on the Indonesia Stock Exchange that have published annual and sustainability reports for five consecutive years. The analytical method employed is WarpPLS, with a total of 85 observations. WarpPLS is used to identify statistical relationships between environmental performance and the intensity of sustainability reporting. The findings indicate that there is an enhancement in sustainability report disclosures when the audit committee and board of directors hold regular meetings. Companies without governance committees tend to focus more on governance improvement rather than on disclosing sustainability reports. Good environmental performance, particularly in companies with specific industry types and the presence of governance committees, enhances sustainability reporting. However, companies with strong environmental performance tend to make the audit committee and board of directors focus on other responsibilities, given that the community already understands that these companies manage their environmental impact well. This study underscores the importance of the Indonesian government's support in encouraging, facilitating, and urging companies to achieve the gold category in the PROPER scale. This not only demonstrates good environmental performance but also enhances sustainability report disclosures. This research implies that good environmental performance should be accompanied by increased transparency in sustainability reporting to truly contribute to sustainable development.

The transformation of public sector accounting is critical for enhancing the quality of public services. This evolution is driven by the need for greater transparency, accountability, and efficiency within government operations. Traditional accounting practices, often characterized by a focus on compliance and financial reporting, are being replaced by more comprehensive frameworks that emphasize performance measurement and management. This shift is largely influenced by globalization, technological advancements, and the increasing expectations of citizens for improved public services. By adopting modern accounting practices, public sector organizations can better align their financial management strategies with service delivery goals, thus fostering a culture of continuous improvement. Key elements of this transformation include the integration of performance indicators into accounting systems, the use of budgeting as a tool for strategic planning, and the implementation of accrual accounting. These practices facilitate more nuanced understanding of the resources used in delivering services and the outcomes achieved. Moreover, the adoption of digital technologies in accounting processes enhances data accessibility and enables real-time reporting, which supports informed decision-making. Ultimately, the transformation of public sector accounting is not merely a technical change but a fundamental shift in how public organizations operate. By focusing on outcomes and accountability, this transformation encourages  more responsive and efficient public service, thereby improving the overall quality of services provided to citizens.

This study aims to analyze the role of IPSAS in increasing transparency and accountability to control corruption in developing countries such as Indonesia. This research uses descriptive analysis method with literature study approach. The implementation of IPSAS in Indonesia is the right step to take to control corruption that is currently rampant. This study analyzes that IPSAS can improve the quality of public sector financial reporting by creating transparency and accountability that can prevent fraud. However, to adopt IPSAS optimally, Indonesia needs to pay attention to the quality of its staff to be more competent, and improve its infrastructure.

A huge number of stakeholders rely on the bank's financial statements. Such financial accounts must be of the highest caliber, particularly in light of the emergence of globalization. The International Financial Reporting Standards (IFRSs) were created to provide high-quality financial reporting in addition to universal standards. Over the past 10 years, Nigerian banks' financial statements have been called into question to the point where several of these banks failed. The purpose of this study is to investigate how IFRSs have affected Nigerian banks' financial statements quality, with a focus on the relevance, comparability, and clarity of their goals. The study's conclusions were reached using a case study methodology. There is a survey involving various stakeholders, both internal and external, through the use of a questionnaire. To analyze the data, the Chi-Square method was used. The X2-calculated value of 14.96 is more than the X2-critical/table value of 5.99 at 0.05 LOS, indicating a substantial association between the adoption of IFRS and the comparability objectives of Nigerian banks, according to the results. Further research revealed that the adoption of IFRS has a significant impact on relevancy quality, as the X2-calculated value of 14.0 is higher at 0.05 LOS than the X2-critical/table value at 5.99. The implementation of IFRS has also been proven to have a considerable impact on Nigerian banks' clarity objectives, as evidenced by the fact that the X2-calculated value of 25.4 is more than the X2-critical/table value of 5.99 at 0.05 LOS. It was determined that the implementation of IFRS has an important influence on the standard of Nigerian banks' financial statements. Enforcing the use of IFRS in the preparation and publication of financial statements is advised. If the accounts meet the standards' requirements, the auditors should state so

Improving Capacity building of village officials in the management of the Village Fund is a crucial step to ensure the effective, efficient, and appropriate use of funds. This research was conducted in Wasur Village, Merauke District, through an education and training programme designed to improve knowledge, skills and attitudes of village officials in managing the Village Fund. Methods methods used included a participatory approach by involving the apparatus actively in every stage, from needs identification to post-training evaluation. The results showed in the capacity of the village apparatus, which can be seen from their ability to their ability to develop better budget planning, improve the quality of financial financial reporting, and applying the principles of transparency and accountability in their management of the Village Fund. In addition, there were more positive attitudinal changes towards the importance of good governance in village governance. The discussion emphasised that continuous education and training as well as intensive technical assistance are key factors in maintaining the continuity of sustainability of the capacity building of the apparatus. In conclusion, the programme did not short-term impact but also instils a strong foundation for sustainable development in Wasur Village. It is recommended that similar programmes be held periodically involving various parties to ensure that village officials continue to adapt to the challenges and maintain the quality of Village Fund management for the welfare of the community.

The aim of this community service activity is to increase insight and develop knowledge about taxation for students at SMK Kartini Surabaya. As well as providing students with knowledge in income tax skills, especially income tax for individual taxpayers. The training participants were 55 students from Kartini Vocational School, Surabaya, Accounting Study Program. The method of implementing community service activities is carried out by providing theoretical and practical knowledge material for calculating income tax for individual taxpayers in accordance with the tax regulations currently in force. Starting from understanding the meaning of tax object, tax subject, taxpayer as well as the meaning of income tax, individual taxpayer tax rates and how to report income tax. The results achieved in this activity are that the participants or students are able to understand the practice of calculating income tax for individual taxpayers in a fundamental way that applies in Indonesia and are able to understand the rules regarding non-taxable income limits and the amount of income that does not have to pay income tax for individual taxpayers. able to understand the procedures for creating billing codes for tax deposits and able to understand the procedures for reporting personal income tax every month and annual reports.

Management Drug management consists of Planning, Procurement, Receiving, Storage, Distribution, Destruction, Control. During the Covid 19 pandemic, demand for medicines in the world increased to USD 4.5 billion, for this reason it is necessary to carry out good medicine management. This research uses a qualitative research method with a case study approach. The informants in this research were the Head of the Community Health Center, Head of the Medicine Warehouse, Medicine Warehouse Installation Staff, and Health Installation Staff at Simpang Jaya Health Center, Tadu Raya District, Nagan Raya Regency and from triangulated data. This research was conducted from February to October 2021, data collection was carried out by means of in-depth interviews and questionnaires. Data analysis by identifying problems using a fishbone diagram to obtain cause and effect relationships. The results of this research show that expert professions in drug management are very necessary, in order to achieve drug management in accordance with the Minister of Health's Regulation, the lack of cupboards is also an obstacle in drug management, the lack of facilities and infrastructure in the Puskesmas includes electronic devices such as computers so that the recording and reporting of drugs is still manually. It is recommended that the implementation of drug management based on the Minister of Health's Regulation concerning Standard Technical Instructions for Public Health Center Pharmaceutical Services in 2019 be maintained.

Stunting, a significant global health concern, is a condition where children suffer from impaired growth and development due to poor nutrition. This study evaluates the "Pemberian Makan Tambahan" (PMT) program implemented in Sukamulya Village, Indonesia, aimed at reducing stunting. The research involves collaboration between Universitas Muhammadiyah Bandung, BKKBN, and community stakeholders, focusing on providing supplementary food to children under five. The study utilized preparation implementation, monitoring, recording, and reporting. The results indicated an increase community awareness and child nutrition outcomes, emphasizing the effectiveness of targeted nutritional interventions in preventing stunting.

This research is motivated by the tendency of news today to pay less attention to the 5W+1H elements (What, Who, Why, When, Where, and How) which are explained according to the concept of objectivity and effectiveness of news and information. The purpose of this study is to analyze the quality of information in the detik.news January 2024 edition. This analysis focuses on information quality, data availability, efficiency, and objectivity. This study is based on “Detiknews.Com News Text January 2024 Edition” and data collection techniques with the goal of learning, analyzing, and documenting. The analytic techniques used are qualitative and quantitative. In data collection, we used a formal data collection method that included the use of a symbol (or symbol) and a collection method. The purpose of using this qualitative deskriptif method is to analyze verbal phrases found in detiknews.com articles. The findings of this study may be seen in relation to the number of stories that have been published on detiknews.com, namely whether they have high quality images with clear and easy-to-understand text. The purpose of news reporting is to report on current events without revealing any personal information. The quality of information found on detik.news is intended to be useful in determining whether a piece of information is reliable in terms of language, objectivity, effectiveness, and the extent to which it has been disseminated to the public.

This study examines the enforcement of criminal law against child violence in the jurisdiction of the Jambi City Police Sector through a preventive and repressive approach. Children are the next generation of the nation who have the right to be protected from all forms of violence. Unfortunately, cases of violence against children still occur frequently, so effective law enforcement is needed to protect them. This study uses the theory of legal sociology to understand the relationship between law and social reality in the context of child protection. The research method used is qualitative, with data obtained through interviews and document analysis. Informants were selected using the Simple Random Sampling technique. The results of the study show that preventive efforts, such as socialization and education involving the Women's Empowerment and Child Protection Office (DP3A), have succeeded in increasing public awareness of child violence. On the other hand, repressive efforts are carried out strictly, where perpetrators of child violence who are proven guilty are subject to criminal sanctions in accordance with Law No. 35 of 2014 concerning Child Protection. However, challenges remain, especially related to the low reporting of cases of violence due to the culture of silence in the community. Stronger synergy between the government, the community, and law enforcement is needed to create a safer environment for children.

The development and progress of Village Credit Institutions (LPD) can be seen through various achievements such as financial performance and operational results. A good Village Credit Institution (LPD) is recognized from its financial reporting system and services. In reality, not all (LPD) are able to use AIS wisely and accurately. The purpose of this research is to understand the influence of employee competence, work motivation, and job satisfaction on the performance of the accounting information system. The population consists of LPDs in Ubud Regency, Bali with a representation of 96 people. The data collection techniques used in this study include quantitative. The studies that have been carried out prove that employee ability has a positive effect on AIS performance, work motivation has a positive effect on the use of AIS, and job satisfaction has a positive effect on the use of AIS. We found that it had a positive impact. The magnitude of the influence of independent variables on the use of AIS is 65.4%.

In today's world, technology has revolutionized the process of information discovery, making it faster and more efficient. Technological advancements have had a significant impact on how information is collected. Previously, information was sourced from newspapers and other outlets but lacked direct conveyance. The emergence of the Internet made information readily accessible, allowing for the rapid reporting and dissemination of events on a national and global scale. This easy access to information enables people to stay abreast of global events. The goal of news text analysis is to offer information and insights to the public about recent events, as news plays an integral role in human life. This research method employs a qualitative descriptive approach to generate written data, typically in a narrative format. The findings identified six distinct patterns: : 3 S-P-K-K, 2 S-P-O-Pel, 3 S-P, 2 S-P-O, 1 S-P-O-K, dan 3 S-P-K. This research can serve as a valuable educational tool for high school students.

This study aims to critically analyze how accounting policies implemented in insurance companies contribute to effective risk management and overall financial stability. As the business environment becomes increasingly complex and competitive, insurance firms must adopt robust accounting policies that not only facilitate accurate financial reporting but also enhance their ability to identify, assess, and manage various risks. By employing a mixed-methods approach that integrates both qualitative and quantitative data, this research will explore the intricate relationships between accounting policies, risk management strategies, and their subsequent impact on the financial performance of insurance companies. The study will first provide a theoretical framework that outlines the significance of sound accounting practices in the context of risk management. It will then delve into empirical analysis through case studies of selected insurance companies, assessing how their accounting policies influence risk assessment and mitigation processes. Data will be collected via surveys and interviews with key stakeholders, including financial managers, risk officers, and auditors, to gather insights on the effectiveness of these policies in practice. Furthermore, this research will evaluate the correlation between specific accounting practices and key performance indicators, such as profitability, solvency, and liquidity ratios. By identifying best practices and potential areas for improvement, the study aims to offer practical recommendations that can enhance the alignment between accounting policies and risk management efforts. Ultimately, this research seeks to contribute to the existing literature on accounting and risk management in the insurance sector, providing valuable insights that can inform policy formulation and strategic decision-making within the industry. Through this comprehensive evaluation, the study aspires to foster a deeper understanding of how effective accounting policies can serve as a foundation for robust risk management frameworks, thereby promoting long-term financial stability in insurance companies.

The research aims to examine the relationship and impact between soft skills (independent variable) and the quality of accounting profits (dependent variable) by surveying the opinions of accountants in several industrial companies in Nineveh Province. To achieve this goal, a questionnaire was distributed to a randomly selected sample of 31 respondents. The research employed a descriptive-analytical methodology to address the research hypotheses and derive conclusions. The study reached several key conclusions, notably that soft skills enhance creativity, innovation, organizational abilities, and problem-solving capabilities within organizations. These skills and attributes are crucial for addressing complex tasks within the organization to ensure both individual and organizational success in a dynamic environment. The research also provided several recommendations, including the assertion that relying on soft skills contributes to the quality of accounting profits. This is achieved by producing reports that include adequate information on cost management for sustainable development, adherence to environmental regulations, effective investment planning, optimal resource and energy utilization, and waste management and reporting to stakeholders and the community.

Members of the KPPS (Voting Organizing Group) are responsible for organizing voting in a polling station (TPS) during general elections in Indonesia. They are the spearhead in carrying out the democratization process by supervising and ensuring the continuity of elections honestly, fairly, and transparently. The duties of KPPS members include preparing TPS before voting begins, receiving and examining voters, supervising the election process to ensure compliance with applicable regulations, counting votes after voting is complete, reporting election results, and maintaining security and order around TPS. Decision support system is a Decision support system or Decision Support System (DSS) is an interactive system that supports decisions in the decision-making process through alternatives obtained from data processing results. The purpose of this study is to facilitate the recruitment of members of the Voting Organizing Group (KPPS). The research method is Weighted Aggregated Sum Product Assessment (WASPAS). WASPAS is to find the most appropriate priority location choices using weighting. The results of this study are that the development of this support system can help the KPU in selecting or selecting KPPS members and this decision support system as a tool in developing KPPS members by viewing or using criteria according to the criteria needed using the WASPAS method.