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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.    

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.

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.

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.

This research discusses financial resources and financial management which includes the stages of planning, implementation, administration, reporting, and financial accountability. This study aims to analyze financial resources and financial management in the Tourism Industry of Syaakirah The View & Resto. The method used in this study is a descriptive method with a qualitative research type. The data analysis techniques in this study are by conducting documentation, observation, and interviews. The results of this study show that the financial resources of Syaakirah The View & Resto Nature Tourism are obtained from visitor tickets, lodging, food and beverage sales, rides, parking fees, and others. Financial management at Syaakirah The View & Resto Nature Tourism has been carried out well, starting from the planning, implementation, administration, reporting, to financial accountability. Syaakirah Nature Tourism The View & Resto has made financial planning in its business. The implementation of finance in tourism has been fully carried out in accordance with the predetermined plan or target, if the target is not achieved they will make a strategy to cover the problem. Financial administration is carried out using a manual recording system using the Microsoft Excel application to record all receipts and expenditure transactions, from this administration will be recapitulation made every week and combined every month. Financial reporting on tourism has made a financial report of profit and loss on its business. Financial accountability is carried out twice a month to account for all receipts and expenses from Syaakirah Nature Tourism The View & Resto.

The percentage of Adequacy Flows Cash Operational and indicator Activity Operational and revenue on assets from the flow are two examples of cash flow events that help improve the quality of financial reporting. The research attempts to address the theoretical framework of the cash flow statement. According to the following premise, cash flow metrics have the potential to improve the quality of financial reporting. The Iraqi General Tax Authority for 2022 and 2023 serves as the study sample. The study came to several results, chief among them being that the cash flow list can offer Since these measures express the continuity of cash flows for the research sample, they would help improve the quality of financial reporting by measuring the quality of the sample's profits in a way that improves performance and is consistent with the variables supplementary the contemporary business environment for the research sample related to the Iraqi General Tax Authority.

Evaluation plays an important role in education and training programs. Without evaluation, we cannot know the level of success of training participants and there will also be no opportunity for improvement. Education and training evaluation is a process to obtain information and data related to the learning outcomes experienced by training participants. The evaluation program in training includes principles, models, implementation, and follow-up. This evaluation has four levels and stages, namely: the evaluation planning stage, data collection, analysis, and reporting of evaluation results. Ultimately, training evaluation is used to make decisions about the benefits of the training program, whether the program will be continued or stopped, and what needs to be improved if the program is to be continued.

Problematic Internet use is the inability to control the desire to use the Internet, which is associated with psychological, social, educational and vocational problems. The internet is a place where young people can get all the information they need. Therefore, the use of the Internet by the younger generation must be directed so that they do not encounter information that is false, misleading, or even detrimental to themselves. Excessive internet use can also worsen the quality of teenagers' sleep, and teenagers may even be at risk of experiencing more serious mental health problems, such as depression. The aim of this activity is to increase knowledge about preventing internet addiction by doing physical activity. The results of the questionnaire obtained from the ASSIST questionnaire showed that of the 36 respondents there were 12 respondents (33.3%) who were addicted to smoking. Meanwhile, the Self Reporting Questionnaire (SRQ) 20 questionnaire shows that out of 36 respondents there were 8 respondents (22.2%). Internet addiction in teenagers can affect the content of their thoughts regarding the life goals they pursue

This study employs a quantitative methodology to evaluate the impact of financial report quality on performance accountability within the Regional Financial Management Agency of Mamasa Regency. Data was collected through a structured questionnaire distributed to all agency employees, ensuring a comprehensive understanding of their perspectives. The analysis utilized hypothesis testing and basic linear regression to derive meaningful conclusions from the data collected. The sample for this investigation comprised all 52 employees from the Regional Financial Management Agency, allowing for an inclusive representation of the population. The results of the hypothesis test yielded a significance value (Sig.) of 0.001, which is less than the threshold of 0.05. This statistical finding leads to the conclusion that the quality of financial reports (variable X) significantly influences performance accountability (variable Y) in the agency. These findings underscore the importance of maintaining high standards in financial reporting, as it directly correlates with enhanced accountability in performance. The study highlights the need for continuous improvement in financial report quality to foster greater transparency and responsibility within public financial management practices.