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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.

SMK Pasundan 1's Inventory of Goods website is a modern solution to efficiently manage and monitor school inventory. Developed as a tool that supports asset management, the website provides an integrated platform for inventory recording, monitoring, and reporting. Key features include a user-friendly recording system, allowing school staff to easily enter, delete, and update item information.

Population event reporting is mandatory for all residents. Population event reporting aims to provide identity validity and legal certainty through population documents in every population event experienced by residents. In addition to being proof of the legality of various administrative matters, this reporting also plays an important role in the administration of the state. The obligation to report population events has not been properly understood by partners. This community service activity was carried out to overcome the partner's problem, namely the low understanding of MA Nahdlatut Thulab students about the obligation to report population events. The solution offered is to improve student understanding through legal counseling and measured discussions. This community service activity used lecture, discussion, and question-and-answer methods. As a result of the activity, students became more aware of population events, the obligation to report population events, how to report them, and the importance of reporting. There was an increase in student understanding before and after the activity was carried out.

A foundation is a non-profit organization operating in the fields of religion and education, with its primary funding coming from public donations in the form of alms and charity. Although it is not intended to generate profit, a foundation must still address financial aspects and prepare financial reports in accordance with applicable standards to ensure accountability to the public. Good financial management involves budgeting, cash flow management, expense oversight, transparent financial reporting, and financial report analysis. The main issue faced by Yayasan Cipta Solo Berbagi is ineffective financial management, with financial reports being simple ledgers and not compliant with ISAK 35 standards. The Pustapako community service team collaborated with Yayasan Cipta Solo Berbagi to address this issue through a series of activities, including focus group discussions (FGDs), training, and the implementation of a web-based accounting information system. The results indicate that by applying appropriate accounting standards and using a suitable accounting information system, the foundation can produce more transparent, accurate, and comprehensible financial reports. The foundation's management now has improved capabilities in financial management, enhancing donor and public trust. This program also opens opportunities for similar programs in the future with more in-depth material and long-term support programs for foundations.  Keywords: Non-profit foundation, financial management, financial reporting, ISAK 35, accountability, accounting information system, training, community service

This community service is entitled "Utilization of Marketing Strategies Through Social Media to Increase Product Sales". Based on this community service program, it is implemented to increase students' interest in entrepreneurship, develop skills in building a business and utilize digital marketing through social media. This activity is shown to 100 students of MAN Sampang. There are several stages in the implementationof this service, including preparation, implementation, mentoring and training, evaluation and reporting. At the preparation stage, a meeting was held with the school regarding the identification of problems and objectives of the activity, as well as the time of implementation. At the implementation stage, an entrepreneurship seminar was held with the theme Utilization of Marketing Strategies Through SocialMedia to Increase Product Sales. The use of social media in product sales is an interesting topic of discussion among students and academics along with the emergence of start-up businesses and startup businesses. This community service provides benefits for both partners or service participants and for the servants, including: (1) increased knowledge related to generation Z, namely students, increasing sales through social media; (2) after participating in the training, participants expressed a high level of satisfaction with the implementation (3) the servants received several suggestions for further service themes from the audience participants.

This research is motivated by the existence of fraudulent financial reporting that occurred in several industrial sectors in companies in Indonesia. This research aims to determine the influence of the pentagon fraud theory in detecting fraudulent financial statements in the manufacturing company sector, Food and Beverage sub-sector on the 2018-IDX. 2022. A sample of 12 companies was obtained with a total sample size of 60 sample data. The data used is secondary data in the form of financial reports on food and beverage sector manufacturing companies listed on the IDX 2018-2022. The data analysis technique used is descriptive statistical analysis, classical assumption test, multiple linear regression test, hypothesis test which is processed using the IBM SPSS 22 application. Based on the research results which show that the ACHANGE value is obtained, tTable is 2.015. Because tcount is greater than ttable, namely -2.501 ≥ -2.015 and the significance value (Sig.) ≤ 0.05, the LEV value obtained is tTable 2.356. Because the tcount is greater than the ttable, namely 2.356 ≥ 2.015 and the significance value (Sig.) ≤ 0.05, the ROA value is obtained tTable 2.015 because the tcount is greater than the ttable, namely 0.179 ≤2.015 and the significant value is ≥ 0.05 and the INVENTORY value obtained is tTable 2.015. Because tcount is greater than ttable, namely -2.908 ≥ -2.015 and the significance value (Sig.) ≤ 0.5 and the BDOUT value, we get tTable 2.015. Because tcount is smaller than ttable, namely -0.452 ≤ -2.015 and significance value (Sig.) ≤ 0.05

The development of a web-based Child Information System at Posyandu Cilongkeang, Dirgahayu Village, aims to address the challenges of manual record-keeping, which is time-consuming, prone to loss, and causes data errors. This system is designed to support child health recording activities, providing fast and accurate nutritional status information of toddlers. The research method involved observation, interviews, and system testing, including User Acceptance Testing (UAT). The result shows that this web-based information system improves operational efficiency and data accuracy at the posyandu, while also providing IT training to posyandu cadres. The system has proven effective in reducing recording errors and speeding up the reporting process

The research aims to explain the role of internal audit standards in improving the quality of financial reporting for the financial reports of the banks in the research sample. Accordingly, the deductive approach was followed for the theoretical side and the inductive approach for the practical side by employing standards for internal audit standards and their role in achieving quality in financial reporting for the financial reports of the banks in the research sample. The most important conclusions were that standards standards Internal auditing has a role in achieving and improving the quality of financial reporting for the Bank of Sumer first, then the Iraqi Gulf Bank secondly, and the Assyria Bank last. The most important recommendations were to document and confirm the application of the internal audit standards for the Bank of Assyria first and the Iraqi Gulf Bank secondly by virtue of the assessments of appropriateness standards, honest representation and the appropriate timing for presenting the financial statements within Bankers' reports.

Penelitian ini bertujuan mengeksplorasi praktik pengungkapan laporan keuangan berbasis sustainability reporting pada perusahaan manufaktur go public di Indonesia serta mengidentifikasi kesesuaiannya dengan standar GRI. Metode yang digunakan adalah Systematic Literature Review (SLR) dengan protokol PRISMA melalui analisis literatur ilmiah yang diterbitkan pada 2019–2024. Hasil penelitian menunjukkan bahwa praktik pengungkapan keberlanjutan masih bersifat heterogen dan didominasi perusahaan berskala besar. Pengungkapan lebih banyak berfokus pada aspek sosial dan ekonomi dibandingkan lingkungan. Tingkat kesesuaian dengan standar GRI masih rendah, ditandai empat kesenjangan utama yakni kelengkapan, konsistensi, verifikasi eksternal, dan integrasi pelaporan. Faktor ukuran perusahaan, profitabilitas, kepemilikan institusional, dan tekanan regulasi terbukti memengaruhi kualitas pengungkapan. Penelitian ini merekomendasikan penguatan regulasi OJK, penerapan mandatory assurance, dan adopsi integrated reporting untuk meningkatkan kualitas sustainability disclosure di sektor manufaktur Indonesia.

The problem in this study is seen from the lack of participation and activeness of journalists in reporting tourism sports events in West Sumatra, this has an impact on public knowledge in recognizing what types of tourism sports are, considering that West Sumatra has a very supportive landscape for holding tourism sports events. The type of research is qualitative research. Qualitative research will produce descriptive data in the form of interview results with relevant sources narrated in the research results. With a qualitative  approach, it is expected to reveal comprehensive facts about the role of journalists in the development of sports tourism in West Sumatra. The research was conducted in three news agencies, namely Langgam.id, Klikpositif.com, and Harian Singgalang. The research findings revealed the lack of journalist participation in the development of West Sumatra sports tourism due to the lack of socialization by event organizers to journalist. Meanwhile, the role of journalists in the development of sports tourism in West Sumatra is as a disseminator of actual and in-depth information to the public about sports and tourism.

This study discusses the comparison of criminal law related to sexual violence in Indonesia and Singapore, focusing on the legal framework, definition and types of sexual violence, law enforcement process, and sanctions and punishments. In Indonesia, criminal law on sexual violence is regulated through Law No. 12 of 2022 concerning the Crime of Sexual Violence (UU TPKS) and the Criminal Code (KUHP), which covers various forms of sexual violence. Singapore uses the Penal Code and the Women's Charter as the legal basis, with additional protection for children through the Children and Young Persons Act (CYPA). This study found that Indonesia has a broader and more comprehensive definition of sexual violence than Singapore, which tends to be more specific. The law enforcement process in both countries involves reporting, investigation by the police, and the courts, but Singapore has a special unit that handles sexual crimes with a more focused focus. Sanctions and punishments in Singapore tend to be heavier, including caning, while in Indonesia, punishments vary depending on the type of sexual violence. The research method applied in this study is the normative legal method, which focuses on the analysis of laws and regulations, legal documents, and legal concepts relevant to a legal problem. The approach used is a conceptual approach, which prioritizes analysis from a problem-solving perspective. This approach involves understanding the legal concepts that underlie or form the background of the problem, as well as considering the values ​​contained in the normative of a regulation related to these concepts.