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Online gambling has increasingly become a major social issue, particularly in the context of family and marital stability. This study aims to explore and analyze the impact of online gambling addiction on marital relationships, with a focus on the causes leading to divorce. Employing a qualitative research approach, data were gathered through in-depth interviews with individuals and couples who had experienced divorce as a direct consequence of one partner’s online gambling behavior. The results of this study reveal that online gambling addiction significantly contributes to financial instability, emotional distance, repeated conflicts, and the eventual breakdown of communication and trust within the relationship. Many participants reported experiencing feelings of betrayal, frustration, and emotional exhaustion due to the compulsive gambling behavior of their partners. In several cases, gambling debts resulted in the sale of family assets and prolonged financial insecurity, which further strained the relationship. Moreover, the secrecy surrounding gambling activities often led to the erosion of mutual respect and transparency between spouses. This research underscores the urgent need for public education and policy intervention to mitigate the negative effects of online gambling on families. Support systems such as counseling, rehabilitation programs, and financial planning services are crucial to help affected individuals recover and rebuild their lives. By shedding light on the destructive nature of online gambling on family dynamics, this study aims to contribute to the broader discourse on mental health, addiction, and the preservation of marital stability in the digital age.

The use of non-cash payments is increasingly becoming a trend among Indonesians, both in urban and rural areas. Non-cash payment instruments are considered more effective in supporting transaction activities and contribute significantly as the main driver of national economic growth. The state, as the organizer of public welfare, is obliged to carry out various activities to achieve the welfare of the people, as mandated in the Preamble of the 1945 Constitution of the Republic of Indonesia. In the beginning, money as a medium of exchange was in concrete form such as coins and banknotes. However, rapid technological developments encourage the birth of innovation in payment systems through electronic methods, to support the optimization of the use of non-cash payment instruments (less cash), so that a society with digital-based financial transactions is formed (less cash society). This research uses a normative juridical approach, relying on secondary data obtained from primary legal materials, secondary legal materials, and tertiary legal materials. The main focus of this research is to analyze the influence of the National Non-Cash Movement (GNNT) on social changes in the economic field. Based on the provisions of Article 1 point 3 of Bank Indonesia Regulation Number 16/8/PBI/2014 concerning Amendments to Bank Indonesia Regulation Number 11/12/PBI/2009 concerning Electronic Money, it is stated that electronic money is a payment instrument that fulfills a number of certain elements related to its use.

This study aims to determine the effect of financial management (X1), application of accounting information systems (X2), quality of human resources (X3), utilization of e-commerce (X4) on financial performance (Y) Culinary UMKM in Solo City. The samples taken were 100 respondents, using the slovin formula. The method used in this data analysis technique uses instrument data testing, classical assumption testing, multiple linear regression and hypothesis testing. The method of collecting data is by distributing questionnaires to the heads of culinary UMKM actors in the city of Solo. The results showed that the variables of financial management (X1), application of accounting information systems (X2), quality of human resources (X3), utilization of e-commerce (X4) had a positive effect on the financial performance (Y) of culinary UMKM  in Solo.

This research aims to design an Android-based local tax service information system at the Regional Financial Management Agency of Ciamis District. The system will facilitate access and processing of tax information through features such as online tax payment, tax registration, exemption request submission, and tax compliance reporting. The implementation of this system is expected to enhance the effectiveness and efficiency of tax services, as well as improve tax awareness and compliance in the community of Ciamis District.

Employee performance is a crucial aspect that plays a crucial role in maintaining the sustainability, productivity, and competitiveness of a company, including in the micro, small, and medium enterprises (MSMEs) sector. Optimal performance levels not only impact the achievement of company targets but also influence customer satisfaction and business churn. One factor believed to be able to improve employee performance is the provision of rewards and motivation. Rewards can be financial or non-financial, which serve as a form of company appreciation for employee contributions. Meanwhile, motivation functions as an internal driver that raises work enthusiasm to achieve the best results. This study aims to analyze the effect of rewards and motivation on employee performance at the Nasi Kulit Syuurga MSME. The study used a quantitative descriptive approach with a saturated sampling technique, where the entire population of 32 employees were used as respondents. The research instrument was a structured questionnaire, and the data obtained were analyzed using multiple linear regression methods using SPSS version 25 software. The results showed that rewards have a significant influence on employee performance. This indicates that appropriate recognition can improve work quality and productivity. However, motivation partially did not have a significant effect on employee performance, which is likely caused by other factors such as working conditions, organizational culture, or suboptimal job satisfaction. Nevertheless, rewards and motivation have been shown to simultaneously contribute to improved employee performance. This finding underscores the importance of designing an effective reward system, coupled with more targeted motivation strategies, to enable MSMEs to retain high-performing employees and increase their competitiveness.

Nikah siri is a marriage conducted without official state registration, resulting in significant legal implications for women and children. Religiously, this type of marriage is considered valid; however, from the perspective of state law, the lack of official registration causes women to lose their rights as wives, such as financial support, inheritance rights, and legal protection within the household. Additionally, women in nikah siri marriages do not have a strong legal basis to file for divorce or claim their rights in court. Meanwhile, children born from nikah siri marriages only have a civil relationship with their mother, making it difficult for them to obtain a birth certificate that includes their father's name, inheritances, and rights to care and education from their father. This study aims to analyze the impact of nikah siri on women's and children's rights from a legal perspective and examine the role of itsbat nikah as a legal instrument in providing certainty and protection for affected women and children. This research employs a literature study method with content analysis of various legal texts and related regulations. The findings indicate that the absence of official registration for nikah siri leads to legal uncertainty, resulting in the loss of various rights for women and children. Itsbat nikah serves as a crucial solution to provide legal recognition and protection for those affected. Therefore, official marriage registration is essential to prevent various legal issues that could harm women and children within Indonesia’s legal system.

Micro, Small and Medium Enterprises (MSMEs) play an important role in economic growth, but often face obstacles in good financial recording and reporting. Many micro-entrepreneurs in Brangjan Village, West Ungaran, Semarang, do not yet have an adequate understanding of the preparation of systematic financial reports, making it difficult to manage finances and access funding from financial institutions. This community service activity aims to improve the understanding and skills of micro-entrepreneurs in preparing simple financial reports based on easy-to-apply accounting principles. The methods used in this training include counseling, direct practice, and assistance in recording financial transactions, profit and loss reports, and simple balance sheets. Participants are also introduced to the use of technology or digital financial recording applications that can assist in managing their businesses. The results of this training show that most participants experienced an increase in understanding in financial recording, and were able to prepare simple financial reports independently. This training is expected to provide long-term benefits for micro-entrepreneurs in developing their businesses more professionally and sustainably.

Cloud-Based Accounting Systems (CBAS) are technological innovations that support digital transformation in financial management by increasing efficiency, transparency, and real-time data access. This system helps companies reduce manual recording errors, improve reporting accuracy, and accelerate data-based decision-making processes. In addition, CBAS also has advantages in terms of flexibility of use and compliance with accounting standards, making it a relevant solution for modern companies. Although CBAS offers many benefits, its implementation can also create a perception of technological superiority that does not fully reflect reality if it is not balanced with organizational and human resource readiness. Challenges often faced in implementing CBAS include dependence on cloud services, data security threats, and errors in system input or configuration that can lead to inaccurate financial reports. In addition, overly high expectations for automation can lead to neglect of manual supervision that is still needed to maintain the reliability of financial information. The success of CBAS implementation is highly dependent on a well-designed implementation strategy, adequate user training, and appropriate risk mitigation measures. With careful planning and a strategic approach, CBAS can serve as a tool that increases financial transparency and efficiency, not just a technology trend that provides no real benefits.

The development of the economy and business sector in every country in the world is a trigger for competition between companies to gain profit. This competition raises demands for the relevance and reliability of the company's financial reports that are sustainable, which are intended to avoid conflict between users of financial reports, both internally and externally, so that proper company management is needed in managing the components in the company. This writing is a descriptive qualitative research in the form of observation, interviews and documentation at PT PLN (Persero). Based on the data found that non-operating assets are still included in the status of operating assets and if not immediately proposed will increase the accumulated depreciation costs. Depreciation costs are one of the elements of the company's operational costs that affect the company's profit because they reduce revenue. In addition to depreciation costs, there are also costs that will have an impact, namely the cost of maintaining warehouse operations. Therefore, the company must develop a more efficient and effective strategy to manage these non-operating assets so as not to burden operations and financial performance in the long term. Thus, it is concluded that in the implementation of the asset management system there are still various obstacles in the form of incomplete administrative data and assets that have not been neatly inventoried and external obstacles such as irregular material returns that further complicate asset data management. So the author makes a recommendation, namely the implementation of an integrated asset digitalization system to help track the condition and location of assets more accurately, to speed up the identification process.

The objective of this project is to develop cost-effective antenna systems. The study utilized AutoCAD 2006 for data analysis and visualization. This article provides a detailed examination of various antenna systems, including cable/wire, log-periodic, array, helical, and aperture antennas. The research also explores several parameters related to antenna systems, such as effective length, antenna gain and directivity, active aperture, bandwidth, polarization, input impedance, power gain, radiation efficiency, radiation pattern, and radiation intensity. The main goal is to identify the challenges in designing cost-effective antenna systems for reliable communication. These challenges include design issues, contract management difficulties, fluctuating material prices, inaccurate estimations, limited wireless communication technology, and financial constraints. The study examines a wavelength range from 16.7 to 120, corresponding to distances from 10,000 km to 120,000 km. The findings show that at a frequency of 600 MHz, a wavelength of 16.7 units covered a distance of 10,000 km. Similarly, at 750 MHz, a wavelength of 53.3 units covered 40,000 km, and at 850 MHz, a wavelength of 94.1 units spanned 80 km. At 1000 MHz, a wavelength of 120 units covered 120,000 km. This study offers valuable insights into the design of cost-effective antenna systems and provides an understanding of the factors that influence their performance in practical communication scenarios.  

Cybercrime has become a serious threat to the stability of the world economy along with the increasing dependence on digital systems. The study analyzes the negative impact of cybercrime on the global economy, focusing on direct and indirect financial losses, disruptions to productivity and supply chains, and the implications of policies and mitigation efforts. The results of the study show that cybercrimes, such as ransomware, data theft, and phishing, cause significant financial losses to individuals, companies, and governments, and have an impact on consumer and investor confidence. In addition, cyberattacks on financial and industrial infrastructure disrupt business operations and exacerbate global economic inequality. Effective mitigation efforts involve strengthening cybersecurity regulations, investing in data protection technology, and increasing public awareness of the threat of cybercrime. With a deeper understanding of the economic impact of cybercrime, it is hoped that a more comprehensive strategy can be implemented to increase the resilience of the global economy against digital threats

Artificial Intelligence (AI) is increasingly used in financial accounting to improve decision-making effectiveness. This research analyzes the role of AI in supporting data-driven decision making and identifies challenges in its implementation. Using a qualitative approach with the Systematic Literature Review (SLR) method, this study reviewed 41 relevant articles from national and international journals. The results showed that 28 studies supported the effectiveness of AI in improving financial decision-making by automating transaction recording, enabling algorithm-based predictive analysis, and detecting financial anomalies. AI enables companies to respond faster to market changes, increase transparency of financial reports, and reduce human errors in accounting processes.However, 13 studies highlighted challenges such as technological complexity, limited transparency in decision-making, algorithmic bias, and organizational readiness. In addition, evolving regulations are an obstacle to ensuring optimal use of AI while minimizing ethical and legal risks. The success of AI in financial decision-making depends on infrastructure readiness, regulatory support, and human resource competencies. Without a well-planned strategy, AI may pose new challenges that hinder its effectiveness. Therefore, this study provides insights into the optimal AI implementation strategy to ensure that this technology improves the accuracy and transparency of decision making while maintaining financial accounting accountability.

The increasing reliance on information technology (IT) across various sectors has led to the growing importance of managing IT risks effectively. Information technology systems are prone to a variety of risks, including cybersecurity threats, system failures, and human errors. These risks can have severe consequences, such as financial loss, data breaches, and operational disruptions. To address these challenges, organizations must adopt comprehensive risk management strategies. This literature-based study explores various approaches and frameworks for managing IT risks, such as ISO 27001, NIST, and OCTAVE, by reviewing existing research and methodologies. The study aims to identify best practices, challenges, and trends in the field of IT risk management, offering insights into how organizations can improve their risk management strategies to enhance the resilience of their IT systems. Through this literature review, the paper highlights the importance of a systematic approach to IT risk management and provides recommendations for organizations seeking to mitigate risks and safeguard their technological.

This study aims to analyze the effectiveness of implementing Accurate accounting software in financial report management at PT. XYZ). Accurate is utilized to enhance operational efficiency, recording accuracy, and real-time financial reporting. The findings reveal that the use of Accurate reduces recording errors and accelerates the financial reporting process. Integration features across modules such as purchasing, sales, and inventory improve interdepartmental data consistency. Additionally, Accurate helps the company comply with Indonesian Financial Accounting Standards (PSAK) and tax regulations through automated reporting. Key success factors include adequate employee training and feature customization tailored to the needs of manufacturing companies. This study concludes that technology-based accounting software not only improves financial data accuracy but also supports better strategic decision-making for management.

Community Service is the application of science and technology carried out at the state-owned enterprise (BUMNeg) Rajuno Hitipori in Negeri Rutong, Ambon City, as a partner fostered by Ambon State Polytechnic. The objective of this community service activity is to enhance the accounting knowledge of BUMNeg administrators and business unit managers and to provide an easy and adequate financial reporting system for BUMNeg business management.The method used is participatory action research in the form of training and mentoring for the preparation of financial reports for BUMNeg administrators and business unit managers using financial report preparation guidelines. The results achieved include BUMNeg administrators acquiring accounting knowledge and skills and being able to utilize the Excel for Accounting application provided for financial reporting.

Community Service is the application of science and technology carried out at the state-owned enterprise (BUMNeg) Rajuno Hitipori in Negeri Rutong, Ambon City, as a partner fostered by Ambon State Polytechnic. The objective of this community service activity is to enhance the accounting knowledge of BUMNeg administrators and business unit managers and to provide an easy and adequate financial reporting system for BUMNeg business management.The method used is participatory action research in the form of training and mentoring for the preparation of financial reports for BUMNeg administrators and business unit managers using financial report preparation guidelines. The results achieved include BUMNeg administrators acquiring accounting knowledge and skills and being able to utilize the Excel for Accounting application provided for financial reporting.

Assistance in preparing the Budget Plan (RAB) through the Community Service Program (KKN) aims to help the Lubangbuaya Village community understand and apply budget management concepts for the construction of a two-story house. This activity consists of several stages, including socialization, training, and direct simulation, to provide comprehensive knowledge on systematic and transparent RAB preparation techniques. The results indicate that the community is better equipped to prepare RAB, understand the key components of budget calculation, and recognize the importance of RAB in ensuring project efficiency and accountability. It is expected that the acquired skills can be applied to various village development projects, leading to more effective and structured financial management.supports more sustainable village development.

Hotel booking cancellations pose significant challenges to the hospitality industry, affecting revenue management, demand forecasting, and operational efficiency. This study explores the application of machine learning techniques to predict hotel booking cancellations, leveraging structured data derived from hotel management systems. Various classification algorithms, including Random Forest, XGBoost, and LightGBM were evaluated to identify the most effective predictive model. The findings reveal that XGBoost model outperforms other models, achieving F2-score of 0.7897. Key influencing factors include deposit type, total number of special requests, and marketing segment. The results underscore the potential of predictive modeling in optimizing hotel revenue strategies by enabling proactive measures such as dynamic pricing, targeted customer engagement, and improved overbooking policies. This study contributes to the ongoing advancements in data-driven decision-making within the hospitality industry, offering insights into how machine learning can mitigate financial risks associated with booking cancellations.

This study examines the production costs and profitability of crab farming enterprises in Prapag Kidul Village, Brebes Regency. Using a quantitative descriptive approach, data were collected through in-depth interviews, field observations, and financial documentation from crab farmers. The research found that feed costs constitute the largest component of variable costs, accounting for 30% of total production costs. Financial analysis revealed favorable profitability levels with a Gross Profit Margin of 33%, Net Profit Margin of 24%, and Return on Investment of 30%. Factors significantly influencing profitability include cost management efficiency, market price fluctuations, crab quality, and access to capital. The findings suggest that systematic financial recording and cost management strategies are crucial for improving business sustainability and competitiveness in the crab farming sector.

This study looks at the options and issues surrounding financial reporting in Nigerian small and medium-sized businesses (SMEs). The purpose of the study was to identify the difficulties that Small & Medium Businesses (SMEs) in implementing efficient financial accounting reporting in Nigeria, as well as to determine the extent to which insufficient accounting records in SMEs in Nigeria are caused by subpar credit facilities. Data were gathered using the survey method, time series data, and the CBN statistical bulletin and questionnaire. A straightforward percentage table was used to assess the generated data. Inadequate accounting books and records, manpower, accounting system, and failure to conduct transactions through the banking system are the main obstacles that SMEs face when preparing and presenting financial reports, according to the study. The report suggests, among other things, that the two primary organizations in Nigeria, ICAN and ANAN, should support professional accountants as they are the only ones who can maintain appropriate books of accounts and prepare financial records its members to provide SMEs in Nigeria with free expert services.