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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.

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.

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.

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.      

The integration of digital transformation into government agencies' performance management has become essential in enhancing public service delivery, efficiency, and accountability. This study focuses on implementing the Electronic System for Government Agency Performance Accountability (E-SAKIP) in Indonesia as a case study of digital transformation. The research employs a qualitative approach with a case study design to explore the effectiveness, challenges, and impact of E-SAKIP on performance management. The findings indicate that E-SAKIP has significantly improved transparency and efficiency in government operations, reducing time and costs associated with performance reporting by up to 70%. However, challenges such as inadequate infrastructure, resistance to change, and insufficient training for government employees have hindered its full potential. The study underscores the need for ongoing support, including enhanced infrastructure, continuous training, and stronger leadership to ensure successful digital transformation. These insights offer valuable recommendations for further development of E-SAKIP and similar systems in other government contexts.

This research aims to find out how to implement accountability and transparency in managing village funds in village development in Tanjung Morawa-A Village. The method used in this research is a qualitative research method with a descriptive approach. The data collection technique used was interviews by interviewing village officials and documentation regarding budget realization reports. The results of this research show that the Tanjung Morawa-A village fund management mechanism includes planning, implementation, administration, reporting and accountability stages. The implementation of accountability in managing village funds in the development of Tanjung Morawa-A village has not been fully implemented in accordance with the regulations. This is proven in the management of village funds at the reporting and accountability stage in Tanjung Morawa-A Village, there are still obstacles, namely delays from village officials in submitting the APBDesa Realization Accountability Report to the center, the main cause of which lies in the inaccuracy of reports from the Activity Implementation Team (TPK) and conditions. Human resources are still limited. The implementation of transparency in the management of village funds in the development of Tanjung Morawa-A village is said to be not good, this is proven by the Tanjung Morawa-A Village government still not being open to the community regarding village financial information or not being transparent to the community regarding the management of village funds. Thus, the implementation of accountability and transparency in managing village funds in the development of Tanjung Morawa-A village is technically guided by Permendagri Number 20 of 2018, but its overall implementation is not yet fully in accordance with Permendagri Number 20 of 2018.

MSME governance is one way to ensure that their business performance is sustainable and sustainable. Various methods are used to handle these governance problems. The aim of this Community Service (PKM) activity in the MSME sector is to implement MSME Governance within the Cikerai Village environment. The method used is conducting surveys and interviews with four stages starting from analysis to reporting. The results of PKM activities were carried out on the owner of the MSME business Mrs. Nay with the Nayy brand, who has a cassava chips snack business with financial and marketing constraints. After carrying out this activity, there was an understanding of MSME players, especially recording financial reports and developing traditional marketing into digital marketing

This community service activity aimed to socialize the correct (standard) use of the Indonesian language, thereby fostering a sense of love for the country among students at SMA Negeri 1 Cinangka, Serang Regency, Banten. The goal of this activity was to instill early awareness among students to use the Indonesian language according to standardized spelling with deep love for the nation, without feeling ashamed, outdated, or merely using it as a form of identity as Indonesian citizens. It sought to rekindle a sense of nationalism in the students of SMAN 1 Cinangka by encouraging them to love and use the Indonesian language in accordance with linguistic norms.The method used in the socialization activity involved preparation, implementation, evaluation, and reporting. The socialization event was held at SMA Negeri 1 Cinangka, Cinangka Village, Serang Regency, on Monday, August 26, 2024. The participants of this activity included 207 students from SMA Negeri 1 Cinangka and the KKM (Kuliah Kerja Mahasiswa) group 38 of Cinangka. The speakers were lecturers from Bina Bangsa University with a background in the field of linguistics. The results of this activity produced an understanding and awareness among students to use the Indonesian language according to standardized spelling with deep love for the nation, without feeling ashamed, outdated, or merely using it as a form of identity as Indonesian citizens. This socialization activity is expected to rekindle a sense of nationalism in the students of SMAN 1 Cinangka, encouraging them to love and use the Indonesian language in accordance with linguistic norms.

The Department of Industry and Trade (Disperindag) plays a crucial role in advancing the industrial and trade sectors at the local level. However, the implementation of accounting practices in government institutions often faces various significant and complex challenges. This literature study aims to present a comprehensive analysis of the application of accounting practices at the Department of Industry and Trade (Disperindag) by exploring various aspects of the accounting system implemented in the institution. This research employs a literature study method. In general, the accounting system applied at Disperindag has adhered to the applicable government accounting principles, including transaction recording, budget management, and reporting in accordance with established standards. However, there are several practices that need to be updated to align with the latest standards in order to enhance compliance. Although the financial reporting procedures are quite good, there are shortcomings in terms of speed and accuracy that can affect data-driven decisions. Budget management also faces challenges that require adjustments to enhance efficiency and effectiveness; recommendations for improving the accounting system at the Department of Industry and Trade are suggested. The increase in training for accounting staff is considered crucial to ensure they have a better understanding of regulations and best practices. In addition, updates in information technology are expected to accelerate and simplify the financial reporting process. A revision of the reporting and budget management procedures is also necessary to enhance the efficiency and effectiveness of budget utilization. The implementation of these recommendations is expected to improve the quality of the accounting system at the Department of Industry and Trade, enhance transparency and accountability, and support the achievement of the agency's strategic goals more effectively. Thus, financial management at the Department of Industry and Trade can become more optimal and contribute to sustainable economic development.    

Developing countries are countries that value education, but in improving the quality of education services there are gaps in accounting information, such as financial reports which need attention and improvement in their services. The purpose of this study was to determine whether accounting knowledge and education level affect the quality of financial reporting at private secondary schools in Soubrayon 05 Bekasi Regency.  This research is quantitative, with a population of twenty-nine schools in the region and sample data taken using a questionnaire according to purposive sampling technique with a total of 51 people. The data analysis technique used is multiple regression analysis, classical assumptions and hypotheses.  The results of this study indicate that all are valid and reliable, with the accounting knowledge variable showing a significance value of 0.014 below 0.05, and the education level variable showing a significance value of 0.006 below 0.05, which means each is accepted and shows there is an influence on the quality of financial statements. The simultaneous test results also show a significance value of 0.011 below 0.05 where Accounting Knowledge and Education Level together have a significant effect on the Quality of Financial Statements.      

This research explores the experiences of nurses in carrying out their main duties and functions at the Panamas Community Health Center. Qualitative methods with a phenomenological approach are used to gain an in-depth understanding of this phenomenon. Data was collected through in-depth interviews with 12 nurses selected by purposive sampling. Data analysis using the Colaizzi method produced five main themes: (1) Nurses' activities in health services, (2) Tasks carried out by community health center nurses, (3) The importance of good health program management, (4) Management of duties and authority in health services, and (5) Shortage of health and non-health personnel and multifunctionality in health services. Research results show that nurses often have to take over the roles of doctors, administrative staff, and pharmacists due to limited human resources even though these tasks should not be their responsibility. This causes nurses to lose focus in carrying out their main duties, nurses feel that their main role as care providers is disturbed. Nurses also run various health programs and serve as physician assistants, although these roles often exceed their duties. The importance of good health program management was emphasized, as many participants experienced difficulties in achieving targets, reporting and patient monitoring. Management of tasks and authority includes handover of tasks, delegation of daily tasks, and delegation of authority, however socialization to staff has not been comprehensive. Lack of human resources causes nurses to carry out multiple roles which hinders their professional development. This research recommends strengthening competency and further training for nurses, increasing legal awareness regarding the delegation of authority, integrating health management education in the nursing curriculum, as well as increasing the number and qualifications of human resources in community health centers.