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This study aims to analyze the optimal design of whistleblowing programs, focusing on the effects of incentives and the dynamics of whistleblower engagement. Through a qualitative literature review, the research explores the impact of financial incentives on the effectiveness of whistleblowing programs and how factors such as organizational culture and management support influence whistleblowers' decisions. The findings show that while financial incentives are effective in encouraging reporting, excessive incentives can reduce the quality of the information provided. On the other hand, factors such as anonymity and protections for whistleblowers significantly increase their engagement. This study highlights the importance of a holistic approach that combines financial and non-financial incentives with strong protections for whistleblowers to ensure program effectiveness. Furthermore, policy implications suggest the need for continuous evaluation of whistleblowing programs to ensure they remain relevant and effective in detecting violations across different sectors. Although this study provides valuable insights, several limitations, including its focus on literature sourced from the United States and the absence of empirical data, affect the generalization of the findings. Therefore, further research is necessary to test these findings in various organizational contexts and environments.

Ministerial Regulation Number 4 of 2017 concerning the Principle of Recognizing Service Users for Notaries was created to reduce even members of the crime of money laundering in Indonesia. This Ministerial Regulation is applied in the position of Notary in order to implement Government Regulation Number 61 of 2021 concerning the reporting party in the Prevention and Eradication of Money Laundering Crimes The increasing number of Money Laundering Crimes involving notary services in an effort to link the origin of assets derived from predicate crimes is the cause of the implementation of the Principle of Recognizing Service Users The type of research in this thesis uses normative legal research with a descriptive writing type The problem approach uses a qualitative approach. Data and Data sources use secondary data consisting of primary, secondary, tertiary legal materials. Data collection methods with literature studies, documentary studies and interviews with several parties, including the Ministry of Law and Human Rights and the Notary itself.

An Accounting Information System (AIS) is a system used to collect, store, process and present accounting information that is relevant and useful for decision making in an organization. The aim of this research is to determine the analysis of accounting information systems in improving the efficiency of financial reporting of the North Labuhanbatu Regency Social Service. This research uses qualitative research methods. The research method used is interviews (in-depth interviews) with research subjects, observation and documentation. The aim of this research is to describe Accounting Information System Analysis in Improving the Efficiency of Financial Reporting for the North Labuhanbatu Regency Social Service. The object of this research is the North Labuhan Batu Social Service. The subjects of this research were North Labuhan Batu social service employees. The data analysis technique used/used in this research is the Descriptive Analysis method. The data collected will be analyzed according to the criteria and things required in data collection. Research also shows that the integration of accounting information systems with other management systems, such as client data management systems and social programs, has improved coordination between departments. Previously, data was often re-inputted and processed separately by each unit, causing data duplication and potential errors. Based on evaluation results, training should be updated periodically to reflect changes in technology and organizational needs. Research shows that a continuous approach to updating training materials and teaching methods can ensure that employees always have relevant and up-to-date information. The North Labuhanbatu District Social Service should consider conducting regular follow-up training to introduce new features of the SIA and address changes in regulations. Based on the results of research related to Accounting Information System Analysis in Improving the Efficiency of Financial Reporting of the North Labuhanbatu Regency Social Service, it can be concluded that this technology significantly increases efficiency, accuracy, transparency and security in financial reporting. The implementation of AIS has reduced manual errors and accelerated the reporting process, enabling more accurate and timely financial reports, as well as supporting better decision making and tighter oversight.

The aim of the study is to delve into the disclosure of future financial statements and its reflection on the sustainability of the banking sector by extrapolating and reporting the pillars of banking sustainability. It adopting a mechanism at a high level in the country to promote data technology and increase support for its resources in order to provide an appropriate structure for the development of the banking and financial sector by providing appropriate information at the right time and expanding the preparation of future studies and research and linking them to many variables that are considered influences faced by the Iraqi financial market in the contemporary business environment for providing a suitable environment in the capital market by supporting the banking and financial sector by means of modern technology and obliging companies within the sectors. The study's goal was accomplished by using the content analysis method for the annual reports of banking units listed in the Iraqi financial market for the years 2020–2023. This was done after developing an indicator to gauge future financial statements' level of disclosure in compliance with the Iraqi Financial Market Law and the disclosure guidelines issued in accordance with it, as well as the fact that the index is being used in the country for the first time. The study draws several conclusions, the most important of which being that , One of the most notable recommendations reached by the study is to require the banking units listed in the Iraqi financial market to display future financial statements in order to ensure the achievement of sustainability supporting the banking sector within the annual reports. The level of disclosure of future financial statements varied in the financial reports of the banking units listed in the Iraqi financial market, where the average disclosure was high with a positive moral relationship to the market financial value.

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.    

E-Filing Service for Individual Taxpayers 1770 S to complete and report their annual SPT. According to Article 1 of Law Number 6 of 2009, the SPT or Announcement Letter is a document that must be applied by Taxpayers to inform the calculation and payment of tax on both tax and non-tax objects, assets and liabilities in accordance with applicable taxation law. regulation. Form 1770 S is intended primarily for simple individual taxpayers who have a gross income of more than Rp. 60 million per year. Before completing and filing the 1770 S Annual Tax Return, taxpayers must provide several documents, including Taxpayer Identification Number (NPWP), Electronic Filing Identification Number (EFIN), and proof of withholding. This Annual SPT reporting technique is carried out online via the DJP website www.djponline.pajak.go.id or via application.  

Bullying and violence in school environments are serious issues that affect student development. This study aims to conduct socialization on the prevention of bullying and violence at Al Qudwah Integrated Islamic Elementary School (SDIT) in Punggur, Central Lampung. The methods used in this study include interactive presentations, discussions, role-playing, and teacher training. The results show that the program successfully increased students' awareness of the dangers of bullying and provided them with skills to report acts of violence. Additionally, the establishment of new institutions such as a confidential reporting system and an anti-bullying team created a safer and more supportive school environment. The increased involvement of teachers in preventing bullying was also significantly observed, in line with social learning theory and social norms. This program is expected to continue to encourage a positive school culture free from violence.

This qualitative literature review explores the paradox of Corporate Social Responsibility (CSR) reporting, highlighting the gap between corporate commitments and actual behavior. The review synthesizes recent research, revealing that CSR disclosures often serve as tools for legitimacy rather than genuine accountability. Issues such as greenwashing and inconsistent reporting standards undermine the credibility of CSR reports, limiting their impact on corporate behavior. The review emphasizes the importance of stakeholder pressure in enhancing accountability and calls for standardized reporting frameworks to improve transparency. Despite the widespread adoption of CSR reporting, significant challenges remain in aligning disclosures with authentic corporate practices. This study underscores the need for concerted efforts from companies and regulators to ensure that CSR reporting promotes ethical business conduct.

This study aims to determine the implementation of SEOJK No. 16/2021 regulation, external assurance statements on corporate sustainability reporting with firm size as control variable. The population on this research is several manufacturing company listed on Indonesian Stock Exchange on 2020 and 2022. This study used secondary data. The sampling technique used simple random sampling method with 290 firm as the sample for 2 years. Using multiple regression as data analysis technique on this research. The result showed that SEOJK no.16/ 2021 regulation had an effect on corporate sustainability reporting. Meanwhile, external assurance statements and firm size has no effect on corporate sustainability reporting.    

In this digital era, the process of reporting the Annual Tax Return (SPT) for Individuals can be done online. However, there are still many Taxpayers who experience difficulties related to the procedure for reporting Annual SPT online. Community service activities in the form of assistance in reporting Individual SPT through e-Filing carried out by students of Nahdlatul Ulama University Sidoarjo as part of the Tax Volunteers held by the Directorate General of Taxes (DJP) located at the West Sidoarjo Pratama Tax Service Office. This activity aims to help reduce the spike in taxpayers who will report annual SPTs and optimize the role of Tax Volunteers in assisting Taxpayers. The method used is assistance and service to Taxpayers. As a result, a number of annual SPTs were successfully reported online. It is hoped that this Tax Volunteer activity will be routine every year with a wider coverage area.

The purpose of this service is to improve the compliance of Individual Taxpayers (WPOP) in reporting Annual Tax Returns in the Sidoarjo area through a mentoring program. The method used includes education and direct assistance carried out by tax volunteers from the University of Nahdlatul Ulama Sidoarjo, with a technical guidance approach for filling out tax returns and tax socialization. The results of the service showed a significant increase in the number of WPOPs who reported their tax returns on time and with more accurate data. This assistance also succeeded in reducing tax return filling errors and increasing community understanding of tax obligations. The impact on the community includes increased tax literacy, ease in the reporting process, and increased awareness of the importance of taxes for development. This program is expected to become a sustainable model to support tax compliance in other areas

One of the main challenges encountered is the suboptimal project progress tracking system, and the frequent delays in progress reporting that hinder management in monitoring project development. Therefore, the author will write a thesis discussing the creation of a web-based project management application using the PHP programming language and the Laravel framework. The development process of this software will use the waterfall method. This application is expected to facilitate PT. Aurora Arta Indonesia in conducting its business processes. With features for progress tracking, billing recording, and progress reporting to clients, it will help achieve project goals quickly and effectively.

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.    

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.

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 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.

This study aims to analyze the influence of financial reporting compliance and village officials’ competence on fraud prevention in village fund management in Sikka Regency. A quantitative approach with multiple linear regression analysis was employed. Data were collected through questionnaires involving 240 respondents, including village heads, secretaries, treasurers, and BPD members across 60 villages in 14 districts. The results show that both financial reporting compliance and officials’ competence have a positive and significant effect on fraud prevention. The adjusted R² value of 0.676 indicates that these two variables explain 67.6% of the variation in fraud prevention. These findings support the fraud diamond theory and highlight the importance of human resource capacity and reporting transparency in preventing financial misconduct in village governance. This study provides practical implications for local governments in strengthening accountable village fund management.

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.