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The accuracy of debt balances is crucial because it can affect the credibility and financial health of the company. Therefore, an audit of debt is very necessary because if there is a misstatement of this item, it will affect the fairness of the presentation of the financial statements as a whole. This study aims to analyze the fairness of the long-term debt account balance in the financial statements of foundation A as of December 31, 2022. This research is a qualitative study that uses a descriptive analysis approach method where the author collects, compiles, and analyzes data obtained from Foundation A. The results showed that the debt balance of Foundation A was presented fairly in the financial statements. This conclusion is supported by evidence obtained through audit procedures performed, including examination of long-term debt details, confirmation of debt balances to creditors, and analysis of the presentation and disclosure of long-term debt in the financial statements. This study can be useful in providing insight into the importance of proper presentation and disclosure of long-term debt and help improve the quality and transparency of financial reporting.

Effective sales transaction management is very important for retail businesses. This research aims to develop a comprehensive sales invoice information system at the Sari Agung Semarang store to improve the efficiency and accuracy of the sales process. The system is designed to simplify invoicing, maintain accurate inventory records, and provide complete sales reporting capabilities. This research involved analysis of current sales processes, system design with a user-friendly interface, and integration with existing accounting and inventory management software. Implementation of this system is expected to increase customer satisfaction, reduce the risk of errors, and provide valuable insights to support better decision making.

This research aims to analyze the implementation of Standard Operating Procedures (SOP) for accounts payable in reporting goods receipts at the Vasa Hotel Surabaya. Quantitative methods are used with data collection techniques through observation, interviews and document analysis. The research results show that the implementation of SOP accounts payable still faces several challenges, especially in terms of completeness of Receiving Report documents and coordination between departments. This research provides recommendations for improving process efficiency and compliance with existing SOPs.

The purpose of this study is to determine how IFRS 22 and IFRS 3 differ from each other with respect to business combinations as they relate to the compilation of consolidated financial statements for Indonesian companies. Because this strategy gives researchers an idea of how the topic of debate has evolved, a qualitative method that uses a review literature approach is the type of method used. Secondary data that has been examined to generate a description of the research topic is the source of the data used. The study shows that IFRS 22 and IFRS 3 differ in several areas, including the presentation of long-term liabilities that must be refinanced, minority interest rate requirements, disclosures in financial position statements, and financial statement components. Consolidated financial statements based on IFRS number 3 and PSAK number 22 must be prepared for the combination of companies. Guidelines for reporting consolidated financial statements for companies with subsidiaries are listed in PSAK number 22. Guidance on the accounting treatment of corporate purchases is provided by IFRS 3. The components of the financial statements, the disclosures in the statement of financial position, the term minority interest, extraordinary headings, and the reporting of long-term liabilities to be refinanced are where PSAK 22 and IFRS 3 differ. It is important for all businesses to have a comprehensive understanding of the relevant guidelines and regulations to guarantee the accuracy and compliance of consolidated financial statements with such accounting standards. It is important to speak with a qualified financial advisor or professional accountant if further details or a more thorough explanation are needed.

This research project aims to utilize digital marketing to increase sales of Msme Martabak Mandor, Gatot Subroto street, Bengkalis City. Project implementation is carried out through 4 stages, namely (1) project preparation planning (2) project implementation planning, third (3) project completion stage, and Fourth(4) Project Reporting Plan. Digital marketing used is email marketing and social media marketing. The results of this project were From implementing of digital marketing, the sales of Sweet Martabak and Egg Martabak products per October are 2132 boxes. With 1677 boxes of Sweet Martabak products and 455 boxes for Egg Martabak. With a total sales turnover of Rp.37,763,000. In November, sales of Sweet Martabak products total 1532 boxes and 418 boxes of Egg Martabak with a total sales turnover of Rp.37,839,000. MSME Martabak Mandor experienced an increase in sales revenue of 27.9%. This also proves that the implementation of digital marketing is able to increase sales of MSME Martabak Mandor .The average increase is 2-3 boxes of each Martabak product sold consumers are interested in ordering online and repurchasing outside the Bengkalis city area and Gatot Subroto Street, and there are also people or consumers who come directly to the Msme Martabak Mandor place.

The progression of the technology that is growing rapidly so as to give various concessions in every aspect of life .In an age of globalization business competition that is more strict , both in industry of providing goods and services , the success of an enterprise or organization is very dependent on technology information that can be provided a report on for an analysis .The reporting system considered static inflexible in exploring information in a system information to .Dynamic reporting instrument necessary so users can do data analysis to see the available data of various dimensions .The methodology that was used is to build data application the warehouse used the top down .The result of this is the creation of a truly peneliltian base data and it can be applied that can be used to do analysis on key aspects of information transaksional that occurs in units of education at the foundation ummu l quro depok one used as a support ktaking process The decision by the leader

This research aims to determine the management of village funds in Pagar Puding Lamo Village, Tebo Regency from the perspective of sharia financial management. This research is a type of qualitative research using descriptive analysis. Descriptive analysis is data obtained and expressed in the form of words and images, so that it can be described to provide clarity. This research uses data collection methods by means of observation, interviews and documentation. The results of this research indicate that the management of village funds in Pagar Puding Lamo Village is in accordance with Permendagri No. 113 of 2014 starting from the planning, implementation, administration, reporting and accountability stages. In the review of sharia management regarding the management of village funds, it is clear that the management still does not implement the sharia system, the system used still tends to be conventional, but judging from the nature and values ​​of honesty, trust and fair sharia in its management, village officials have implemented it in managing village finances.

The partner in this PkM activity is the Api-Api village government, Wonokerto, Pekalongan district, this village is one of the villages that has several MSME groups or women entrepreneurs. The MSME aims to be a forum for innovation for women entrepreneurs to develop themselves as strong entrepreneurs. Based on a situation analysis of the main problems currently faced by partners in the marketing aspect and business management aspect. Marketing aspects include low competitiveness and business performance due to lack of innovation, weak branding, weak positioning and not optimal use of the internet in marketing. Meanwhile, aspects of business management include business management that is not yet professional, not having a business permit/PIRT and halal certification, conventional financial reporting. Based on these problems, through this activity, several solutions will be provided, especially product packaging problems so that they can attract consumers, namely strategies for preparing content, images, sentences and things that may or may not be included in the packaging regarding their impact on marketing. The method of implementing activities uses a participatory approach through training activities, with measurable achievement targets. Through this training activity, participants understand the material and are expected to implement the training results. As a monitoring aspect, the PkM team visits partners to see the implementation of the training provided.

This research aims to examine the effect of sharia supervisory board, board of commissioners, and board of directors on Islamic Social Reporting disclosures. The kind of quantitative research using secondary data exists annual report. The research sample of 12 sharia commercial banks in Indonesia was determined by purposive sampling technique with an observation period from 2018 to 2022. The analytical of research using multiple linear regression with the help of SPSS software. The result of research shows that board of commissioners and board of directors does have significant effects on Islamic Social Reporting disclosures. However, the sharia supervisory board does not have insignificant effect on Islamic Social Reporting disclosures.    

Hospital Management Information System (SIMRS) is a communication information technology system that can process and integrate all service process flows in the Hospital into a network that coordinates between divisions, both reporting and administrative procedures to be able to obtain precise and accurate information, and is part of a Health Information System. As an effort to improve the performance of the Hospital Management Information System (SIMRS), its implementation must be followed by an evaluation of the system itself to determine the positive aspects that encourage the use of the system and identify factors that cause obstacles. Evaluation is an important thing to do because it can produce negative findings from the use of a system. Evaluation covers various aspects of the use of information and communication technology in hospitals. The HOT-Fit method is one of the theoretical frameworks used to evaluate information systems in the field of health services. The HOT-Fit method also addresses the core components of information systems, namely Human, Organization, Technology and Net Benefit. The purpose of this study was to determine the evaluation of the Hospital Management Information System (SIMRS) with the HOT-Fit Method in the Outpatient Unit at PKU Muhammadiyah Kartasura Hospital. The research method used was quantitative research. The instrument used in this study was a questionnaire. The results of research on the evaluation of the Hospital Management Information System (SIMRS) with the HOT-Fit Method which shows positive and useful things in supporting health services to patients.

This research aims to determine Human Resources (HR) Competency and the application of accountability to financial management of village funds seen from human resource competence and financial management stages starting from planning, implementation, administration, reporting and accountability. This research is descriptive qualitative in nature with the data collection technique in the research being triangulation with the data analysis method used in this research being the Miles and Huberman model. Based on the research results, it can be seen that: (1) Competency of Human Resources in financial management of village funds is not yet optimal and effective, this can be seen from the level of education of village officials which is still low so that understanding of financial management of village funds is not carried out effectively. (2) The implementation of accountability in the management of village funds in Kolilanang Village from the planning stage to the accountability stage is said to be not yet accountable, because at the implementation stage there is still excess budget remaining so that the assessment of government performance is not yet effective and optimal. For several other stages, they are accountable.

This study aims to determine the implementation and impact of the Independent Curriculum on the combination of grade 4 science and social studies subjects at UPT SD Negeri 31 Gresik in the 2022/2023 academic year. This study uses qualitative research, the research procedure goes through several stages, namely identifying problems, limiting problems, determining research focus, collecting data, processing data, generating theories or hypotheses, reporting research results. Data collection techniques are carried out by means of observation, interviews, documentation. The subjects of this study were school principals, IPAS teachers, and students. The results of the analysis from this study are that the implementation of grade 4 IPAS at UPT SD Negeri 31 Gresik is quite good, CP, TP, teaching modules are implemented quite well, students feel happy with IPAS, although there are still some obstacles in combining science and social studies which are still difficult to combine in one meeting. However, school principals and teachers will continue to learn so that they can implement science subjects even better.    

This research aims to determine waqf management in community empowerment at the Al-Munawwarah Mosque from a Sharia Financial Management perspective. This research uses a qualitative method with a descriptive analytical approach. Data was collected through interviews, observation and documentation. The research results show that waqf management at the Al-Munawwarah Mosque in the field of community empowerment has been carried out in accordance with financial management which includes collecting, developing, utilizing and reporting waqf funds. The method for collecting funds is quite good, but still needs to be improved, the use of funds is still in the refinement stage to achieve the desired goals in accordance with the objectives of the waqf. The obstacles faced are limited human resources and knowledge about effective waqf management

YouTube has become an alternative medium for showcasing videos of varying lengths. Dirty Vote is one such long-form video, presented as a documentary film, available on YouTube. This documentary film is performed by three state law experts who also play the roles of researchers analyzing the content featured in the film. Starring Zainal Arifin Mochtar, Bivitri Susanti, and Feri Amsari, the film discusses political corruption that has occurred in Indonesia over the past few years. This research aims to analyze the speech acts performed by the three main stars of the documentary film "Dirty Vote" using representative speech act analysis with pragmatic theory. This research uses a descriptive research method with a qualitative technique. The data sources used in this research are the entire speech acts uttered by the three main actors in the documentary film Dirty Vote which discusses election practices in Indonesia. The data was collected through a free listening technique (SBLC) and additional writing techniques. The data analysis was conducted using a matching method with an informal data presentation method. Based on the conclusion, several types of speech acts were found, including stating, informing, complaining, recommending, demanding, reporting, explaining, giving, showing, mentioning, and speculating.    

The management of waste retribution in Semarang City has encountered problems with low target achievement of retribution. This can hamper the government's efforts in providing optimal waste management services. This study aims to describe and analyze the management of waste retribution as a reference to plan for increasing the target and realization achievement of waste retribution in Semarang City. This research uses a qualitative approach with a phenomenological method involving in-depth interviews, data reduction, inductive analysis, data validity, and drawing conclusions, using an administrative theory approach with the principles of planning, organizing, directing, and controlling as a framework for thinking about waste retribution management. The results show that the planning process is not yet optimal, the organization is not yet effective, the direction of fund use is quite effective, and the control is strict but financial reporting needs improvement in transparency and accountability. The suggestions given include increasing socialization and education, forming a special unit to manage retribution, evaluating and adjusting tariffs, increasing transparency in financial reporting, and involving stakeholders in monitoring and evaluation.

Monopulse Secondary Surveillance Radar Mode-S is a flight observation device that can work up to 256 NM coverage. To ensure that the equipment is run, it is necessary to evaluate the performance of the equipment in accordance with KP No. 35 of 2019 concerning procedures for maintenance and reporting of aviation telecommunications facilities. The purpose of this study is to evaluate the performance of the tool. Equipment performance evaluation is analyzed based on several parameters. the analysis was carried out using research methods in the form of qualitative analysis and descriptive analysis. The results of the analysis are adjusted to KP no. 35 of 2019 with an evaluation of the performance of the INDRA IRS20-MP/S 2NA Type MSSR Mode-S Radar device for the 2023 period has 100% availability, MTBF 8760 Hours, and MTTR 0 Minutes 

The aim of this research is to examine the application of artificial intelligence (AI) technology in educational administration to increase transparency and accountability at the Garuda Khatulistiwa Education Foundation. This research uses a qualitative approach and case study method, data collected through observation, interviews and document analysis. The research results show that the application of AI at the Garuda Khatulistiwa Education Foundation in several aspects of educational administration, including student data management, financial management and teacher performance evaluation, can improve operational efficiency and more accurate reporting mechanisms. The application of AI can speed up the decision-making process and provide easier access to relevant information for all stakeholders. These findings show that the integration of AI technology not only provides a good level of transparency in the management of educational foundations but also increases accountability for the parties involved. Therefore, the application of AI can be used as a significant innovation in efforts to improve the management of education administration at the Garuda Khatulistiwa Education Foundation

Financial reporting that is easy to understand and transparent is a necessity for all types of businesses in the modern era. This cannot be separated from the fact that financial reports showing the results of a company's performance are one of the main foundations for making management decisions. A company in the form of a Commanditaire Vennootschap (CV) is one of the business units that still requires support in reporting its financial reports. This is because regulations This company and SAK-ETAP are not yet widely understood by all groups and still need to be socialized. This service is carried out using a qualitative methodology approach, namely data collection methods: interviews, observation and document analysis. Based on the results of preparing financial reports, CV. XYZ still uses manual preparation of financial reports so assistance is needed.

An Employee Attendance And Data Management System Based On Rfid Technology And Api Communication Has Been Successfully Developed And Tested With Satisfactory Results. The Problem Faced Is The Weakness Of Traditional Attendance Methods Which Are Susceptible To Human Error And Time Consuming, Hampering The Productivity And Effectiveness Of Company Operations. The Aim Of Developing This System Is To Increase Efficiency And Accuracy In Recording Employee Attendance. The Method Used In This Research Is The Waterfall Method, Which Includes The Stages Of Requirements Analysis, System Design, Implementation, Testing And Maintenance. At The Needs Analysis Stage, Identification And Documentation Of The Desired Attendance System Requirements Are Carried Out. The System Design Phase Involves Designing The Hardware And Software Architecture, Including The Use Of Rfid With Components Such As The Esp8266, Buzzer, And Rc522 As Well As Integration With The Server Via Api. Implementation Is Carried Out By Developing Hardware And Software According To The Design That Has Been Created. Testing Is Carried Out On Hardware Components To Ensure Function According To Specifications And Hardware-Software Integration To Ensure Smooth Communication Without Delays Or Loss Of Data. Business Logic Testing Ensures The System Detects Absences And Performs Automatic Salary Deductions According To Company Policy. The Data Export Module Was Developed To Export Attendance, Member, Division And Salary Data To An Excel File With The Appropriate Format. The Results Show That The Hardware Components Function Well, Able To Read And Send Rfid Data To The Server Accurately. Hardware And Software Integration Via Api Runs Smoothly, Enabling Real-Time Two-Way Communication. Business Logic Testing Shows That The System Can Detect Employee Absences And Perform Automatic Salary Deductions With High Accuracy. The Data Export Module Proved Effective, Allowing Users To Export Data To An Excel File In An Easily Accessible Format For Further Analysis Or Reporting. The Conclusion Of This Research Is That The Employee Attendance And Data Management System Based On Rfid And Api Technology Has Been Proven To Increase Efficiency And Accuracy In The Employee Attendance And Attendance Management Process. This System Offers A Modern And Effective Solution Compared To Traditional Attendance Methods, Providing Significant Flexibility And Ease Of Access. The Implementation Of This Technology Makes An Important Contribution In The Field Of Human Resource Management, Optimizing Productivity And Operational Effectiveness Of The Company.

Assessment seeks to determine whether educational goals are achieved or not, so that evaluation has a very large role in the world of education. Effective and efficient evaluations are carried out continuously and comprehensively, it is hoped that educators can get a complete picture of the achievements and progress of the process and learning outcomes achieved by students. Each subject emphasizes continuous evaluation, referring to comprehensive goals and results. Among the domains of differentiation in education is the cognitive domain. Cognitive assessment is an activity carried out to measure students' mastery of knowledge. The assessment of cognitive aspects is carried out through stages: preparing an assessment plan, developing an assessment instrument, carrying out the assessment, utilizing the assessment results, and reporting the assessment results in the form of numbers on a scale of 0-100 and description.