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Financial recognition is the basis that encourages companies to report losses early and delay revenue recognition. Conservatism affects the quality of the main indicators reflected in financial reporting. The method used in this research is Structured Literature Review (SLR), where the data sources are obtained from Semantic School, Sinta Journal, and Google School for the publication years 2018 to 2024. Next, filtering is carried out to match the subject matter, resulting in 50 journals that will be analyzed systematically. So the results of the research state that a level of debt has a good influence on financial recognition, even though the level of financial difficulty has a positive but negative effect on accounting conservatism. So it indicates that a manager who has a high level of debt leads to more conservatism in their financial reporting to meet the interests of creditors, while companies experiencing difficulties tend to be less conservative.

The quality of audits is a crucial measurement to determine how effectively an audit has been conducted and the extent to which it produces relevant, accurate, and reliable information. High-quality audit outcomes are typically assessed based on how well the audit team performs the planning process, ensures that the audit plan is relevant and effective, produces audit reports that meet stakeholders' needs, and adheres to ethical principles aligned with established auditing standards. This study aims to evaluate the extent to which several key factors—namely audit planning, audit implementation, audit reporting, and ethical principles—have a direct impact on the audit quality of the Government Internal Supervisory Apparatus (Aparat Pengawasan Intern Pemerintah, or APIP) in the Binjai City Government. The research employs a quantitative approach, utilizing primary data collected from a sample of 39 government auditors. Data analysis was performed using the SmartPLS (Partial Least Squares) application, which allows for the modeling of complex relationships between variables. The findings reveal that audit planning, audit implementation, and audit reporting all have a significant and direct influence on the quality of audit results. These components play a central role in enhancing the credibility, effectiveness, and usefulness of internal government audits. However, the study also finds that ethical principles, while essential in guiding professional conduct, do not have a statistically significant direct impact on audit quality in this specific context. The results underscore the importance of strengthening technical aspects of the audit process, such as planning and reporting, while also maintaining strong ethical foundations as complementary rather than primary determinants of audit quality. This research contributes to the ongoing efforts to improve the effectiveness and reliability of internal government audits in Indonesian public sector institutions.

This study aims to analyze the adaptation of accounting practices in Indonesia and Malaysia within the context of globalization, focusing on the cultural differences that influence the implementation of accounting standards. In the era of globalization, companies in both countries face challenges in enhancing transparency and accountability in their financial reports. The research method employed is qualitative analysis, gathering data from relevant literature, interviews with accounting professionals, and case studies of companies in both countries. The findings of the study reveal that, while Indonesia and Malaysia are working to adopt International Financial Reporting Standards (IFRS), there are significant differences in how the two countries apply accounting practices. In Indonesia, accounting practices are still influenced by local cultural values and a more flexible legal system, while Malaysia demonstrates a higher and more consistent level of IFRS adoption. These findings emphasize the importance of considering cultural and legal contexts in adapting accounting practices. This research makes a significant contribution to stakeholders, including companies and regulators, in understanding the challenges and opportunities in improving accounting practices in the era of globalization. Additionally, it identifies the need for better training and education for accounting professionals in both countries. Therefore, this study is expected to serve as a reference for future research on the adaptation of accounting practices in developing countries.

The development of digital technology, particularly Artificial Intelligence (AI), has brought significant changes to various industrial sectors, including accounting. In recent years, AI has become an essential tool used in various business applications, such as data processing, predictive analysis, and automated financial reporting. This technology can automate routine tasks like data entry and account reconciliation, which previously required human intervention, thereby increasing efficiency and reducing potential human errors. However, the application of AI in accounting has sparked discussions about the future of this profession. While AI can automate many aspects of accounting, it cannot fully replace human accountants, especially in areas requiring data interpretation, strategic decision-making, and ethical considerations. The webinar conducted for this study explored the implications of AI in accounting, highlighting both the opportunities and challenges of integrating AI into accounting practices. The findings emphasize the importance of adaptive accounting education and the need for continuous professional development to prepare future accountants to work in an increasingly digital and automated environment. Therefore, the future of the accounting profession will be determined by how AI and human accountants can work together to achieve the best outcomes, maintaining high ethical and professional standards.

Patient safety includes safe care, risk assessment, risk management, and incident reporting. The most frequent patient safety incidents are falls, which rank second after medication errors. Objective: To analyze the knowledge and compliance of nurses in implementing prevention for patients at risk of falls in the inpatient room at PKU Muhammadiyah Kartasura Hospital. Method: This research uses mixed methods, which combines collection, analysis and mixing of quantitative and qualitative data in one study. The research population was 20 nurses at the PKU Muhammadiyah Kartasura Hospital Inpatient Installation in 2024. Results: Respondents aged 26-35 years (45%), female (85%), last education was D-III Nursing (80%), and length of service 1-5 years (40%). Most respondents had a high level of knowledge (70%), and high compliance (80%). Nurses with poor knowledge who did not comply were 66.7%, while all nurses with good knowledge complied 100%. Chi-square analysis was 0.003, showing that compliance was influenced by level of knowledge, length of work, age, and self-awareness. Conclusion: A nurse's compliance cannot be separated from the nurse's level of knowledge in implementing risk prevention for patient falls. Apart from the level of knowledge, length of work and a person's age also greatly influence the implementation of risk prevention for patient falls, a person's lack of self-awareness can also influence a person's compliance to progress and be successful. 

The Scrum method is a methodology included in agile software development. Scrum is considered to be able to produce good quality software according to user wishes, can be used in large and small projects, and is easy to adopt changes. The scrum activity stages include product backlog, sprint backlog, daily scrum, sprint review, and sprint retrospective. Roles in Scrum include product owner, scrum master, and development team. Scrum has structured and iterative stages, so that if the product in the first sprint is not sufficient to meet needs, then in the next sprint a system can be developed that is in accordance with user evaluation. The results obtained from Designing a Hack Incident Reporting System at Kominfo Central Lombok Using the Agile Scrum Approach were proven to be able to overcome changes in requirements during the system development phase, producing products that met the wishes of users because they received repeated reviews.    

The aim of this research is to determine whether the services provided by the inclusive school SDN Gunungsekar 2 Sampang to deaf children are appropriate and successful or not. The research used in this research uses qualitative methods, qualitative methods are research procedures that produce descriptive data in the form of written or spoken words from people or observable behavior. The first stage is the preparation stage, the second stage is implementation, the third stage is data analysis and the final stage is reporting. The data collection methods used are observation, interviews and documentation. The subjects in this research were teachers as facilitators in teaching children with special needs, the deaf type at SDN Gunungsekar 2 Sampang. The results of the research are the implementation of services for deaf children even though there are many difficulties in learning, both from lack of teacher competence, as well as minimal learning facilities and infrastructure. Teachers at the elementary school continue to provide optimal support so that they continue to have comfortable and enjoyable learning and have a good impression on each of them.  

The Official Travel Order (SPPD) Management System at the Regional People's Representative Council (DPRD) of West Nusa Tenggara (NTB) Province is an important innovation in enhancing the efficiency, transparency, and accountability of official travel administration. Prior to the implementation of this system, SPPD management was carried out manually, leading to various obstacles such as slow processes, administrative errors, and lack of transparency. With the adoption of an information technology-based system, the entire process from creation, approval, to reporting of SPPD can be done electronically. The system provides features for data validation, fillable templates, and automatic notifications to expedite the approval process. Integration with the regional financial system enables more efficient and accurate budget management, while a centralized database simplifies data storage and retrieval. The implementation results show significant improvements in time efficiency, reduction of administrative errors, and enhanced transparency and accountability in the use of official travel budgets. The system also facilitates better data management and supports easier audit processes. Thus, the SPPD Management System at the DPRD of NTB Province has successfully delivered positive impacts on the performance of official travel administration, creating a more productive and responsible work environment.

As an international language, English is widely used in many countries for communication. This widespread use makes English important for many aspects of life including education. Consequently, English is a mandatory subject in schools, studied from elementary levels through to university. It leads to the point of how important the mastery of English for all the students. Furthermore, the ultimategoal of English instruction is emphasized on developing students' communicative competence. This research use pre-experimental design with a quantitative approach to collect data. Quantitative methods involve gathering, analyzing, interpreting, and reporting results. The research utilized an experimental approach to evaluate students' achievement differences after receiving treatment. The Story Face strategy was used to teach students. They were given a pre-test before the treatment and a post-test after to measure any differences in reading comprehension. The specific design used was a one-group pre-test and post-test. The researchers concluded that the Story Face strategy significantly improved reading comprehension among female students in class XI at SMA Misykat Al-Anwar Kwaron Jombang. This conclusion is substantiated by the quantitative data, showing a dramatic increase in reading comprehension scores from the pre-test to the post-test. Specifically, the average score improved from a "Poor" category (33.64) to a "Very Good" category (80.91), highlighting the strategy's effectiveness

The rules for tax reduction/credit for taxes paid are explained in PPh Article 24. abroad compared to the total PPh payable in Indonesia. Among the tax objects are various forms of foreign income, determined by calculating the Article 24 tax credit which selects the lesser of the maximum international tax credit limit and the tax actually paid abroad. Requesting a foreign tax credit must be paid with a foreign tax payment document. Significant changes reporting foreign income requires updating the tax return. PPh Payment of income tax installments every month of the year is covered in Article 25. The tax clock is running. To apply for foreign tax credits, taxpayers must reduce the amount of tax due. PPh article 25 must be paid. It is owned by the Taxpayer and must be paid by the deadline fifteen months after the end of the Tax Period. the penalty for late payment is a monthly interest rate of 2%. The calculation of Income Tax Article 25 is carried out using the previous year's income minus tax credits, calculated at various rates for certain individual entrepreneur taxpayers as well as corporate taxpayers.

This research aims to maximize the role of digital forensics in the discovery of electronic evidence and to understand the forms of accountability for online gambling offenders in Demak Regency. The method used in this research is normative juridical and descriptive-analytical. The findings from this research include the following: First, online gambling is a criminal act committed using electronic devices, thus requiring electronic data for its investigation. In this context, the role of digital forensics is essential to find and collect evidence to uncover online gambling cases in Demak Regency. The use of digital forensics in discovering electronic evidence in online gambling cases in Demak Regency can be conducted using the Integrated Digital Forensics Investigation Framework (IDFIF). This method consists of four stages: preparation, crime scene investigation, laboratory examination, and reporting. Second, the form of accountability for online gambling offenders is outlined in Article 27 paragraph (2) of Law No. 19/2016 on Amendments to Law No. 11/2008 on Electronic Information and Transactions. This article stipulates that any person who intentionally and without authority distributes or transmits electronic documents containing gambling content. The criminal penalties for violations of Article 27 paragraph (2) are specified in Article 45 paragraph (2) of Law No. 19/2016, which is a maximum imprisonment of 6 years and/or a maximum fine of Rp. 1,000,000,000.00.

Notaries play an important role in the tax system by being required to report Taxpayer (WP) transactions to the Directorate General of Taxes (DJP). This obligation is regulated in Law Number 28 of 2007 concerning Income Tax (UU PPh) and Minister of Finance Regulation Number 31/PMK.03/2016. The main objective of this reporting is to improve taxpayer compliance, the accuracy of tax data, and the effectiveness of DGT supervision. Notaries are required to report various types of transactions, such as buying and selling land, grants, inheritances, and the granting of power of attorney regarding land and buildings. Reporting is carried out through a Research Certificate (SKP) Format of Proof of Fulfillment of the Obligation to Deposit Income Tax (PPh) Specifically for Notaries/Land Deed Making Officials (PPAT), either online via e-SPT PPh or manually at the Tax Service Office (KPP). Notaries who do not comply may be subject to sanctions, such as written warnings, fines, and even revocation of permits. Implementing this reporting obligation has benefits for notaries, such as increasing credibility and professionalism, streamlining the process of obtaining business permits, and making it easier to make deeds. Factors that influence notary compliance in reporting taxpayer transactions include knowledge and understanding of regulations, awareness and commitment, ease of reporting system, effectiveness of law enforcement, socialization and education, as well as a culture of tax compliance. Efforts to increase notary compliance require synergy from various parties, including the DJP, notary professional organizations, and the government in creating a culture of high tax compliance.

Through literature analysis, this study identifies various concepts, methods and practices related to Green Accounting. This concept includes carbon footprint measurement, product life cycle analysis, environmental impact evaluation and sustainability reporting. Methods such as input-output analysis, environmental cost analysis, and ecological value evaluation are used to measure and account for the environmental impact of a company's activities. The research results show that implementing Green Accounting can help companies identify opportunities for resource efficiency, reduce environmental risks, improve the company's image, and meet stakeholder demands regarding sustainability. However, challenges such as limited data, measurement complexity, and lack of uniform standards are still obstacles in implementing Green Accounting. The global perspective in this study highlights differences in the acceptance and implementation of Green Accounting in various countries and industrial sectors. Several developed countries have adopted regulations that encourage sustainability reporting, while developing countries still face challenges in integrating Green Accounting principles into their business practices. Thus, this research concludes that Green Accounting has an important role in encouraging corporate sustainability globally. Further research is needed to overcome implementation challenges and increase understanding of the positive impacts that can be generated through implementing Green Accounting in the context of corporate sustainability.

The development of Micro, Small and Medium Enterprises (UMKM) in Indonesia contributes to the expected progress of the Indonesian economy. However, UMKM still face many challenges in the field of accounting and financial reporting. Financial reports are a tool used to determine the value and performance of UMKM. The purpose of this article is to examine the use of technology, especially in the field of accounting and understand the role of accounting information systems in UMKM and the application of digital accounting in UMKM. The method used is a case study method using related journals. The results obtained show that the use of technology in UMKM currently brings digitalization to their activities. For example sales transactions and payment transactions. However, many UMKM still use manual paper accounting. With increasing socialization and rapid technological advances, it is hoped that UMKM players can carry out accounting effectively and efficiently in their businesses so as to create technology-literate UMKM.      

For the final ten a long time, the idea of a green economy has gotten to be progressively appealing to arrangement producers. Be that as it may, green economy covers a part of different concepts and its joins with maintainability are not continuously clear. The urgency of addressing environmental challenges has spurred the rise of the green economy, a paradigm shift towards economic growth that prioritizes environmental protection and social well-being. This article explores the green economy through the lens of accounting, highlighting the crucial role accountants play in facilitating the transition to a sustainable future. We examine the principles of green accounting, its potential benefits for environmental sustainability and economic growth, and the challenges associated with its implementation. The article concludes by emphasizing the require for adjustment inside bookkeeping instruction to prepare future bookkeepers with the aptitudes and information fundamental to explore the complexities of the green economy. 

This research aims to determine the factors that cause fraud in financial reporting by reviewing literature relating to false financial reporting in agencies or organizations, especially in the scope of public work. The population used is financial reporting at several international companies in 2019-2024. The data analysis technique uses comparative analysis where the researcher compares 2/more objects to find out the differences and similarities in a study by applying a meta study to explain the analysis of previous research results. The sample in the research used a purposive sampling method where sampling was based on the author's considerations. The results show that the occurrence of fraud/fraud in financial statements is caused by several factors in accordance with the fraud triangle theory where there are 3 factors that cause individuals/groups to commit fraud/cheating, namely pressure, opportunity, and justification/rationalization so that a person/group assumes that fraud is a normal action and occurs in many companies.

Article 12B Paragraph (1) within the Law of Corruption Offenses bears resemblances to provisions regulating bribery offenses (Article 11, Article 12 letter a, letter b, and letter c), subsequently posing challenges in the implementation of law enforcement. Nonetheless, this article also demonstrates several advantages, including the introduction of the reversal of the burden of proof imposed on the defendant. In the effort to fortify the regulation pertaining to gratification offenses, reconstruction is required in several aspects. Firstly, the definition of gratification needs to be elaborated and clarified to avoid interpretation uncertainties. Secondly, the importance of mandatory reporting regulations concerning gratification receipts is crucial in realizing transparency in corruption prevention. Furthermore, precise gradation is needed regarding the elements of the articles and the threat of punishment for bribery and gratification offenses, including distinguishing between various types of gratification. To sustain effective law enforcement, it is recommended that the government evaluates Article 12B Paragraph (1) and undertakes reconstruction in accordance with the outlined suggestions. These steps are expected to address the regulatory overlaps between bribery and gratification, while strengthening the legal foundation to comprehensively combat corruption offenses.

This research aims to analyze village financial management in terms of efficiency and effectiveness based on the performance of the village head in Banjarejo Village, Batanghari District, East Lampung. Village officials should be transparent in managing the village budget APBD in accordance with the principles of accountability, participation and budget responsibility. Village financial management includes planning, implementation, management and reporting stages. The village head's performance is measured using indicators of productivity, service quality, participation, responsibility and accountability. The number of research methods used is explained, and the research subject is the Head of Banjarejo Village. Primary data was obtained through direct interviews with village heads, while secondary data was obtained from books. Good and fair forecasts are made based on budget figures and determination of village income and expenditure in 2022 and 2023. The research results show that productivity reaches 100% in 2022 and 2023, which means the village head's performance is effective. The efficiency level which reaches 100% in 2022 shows good performance, but falls to 89% in 2023 which shows good performance. This situation shows that village fund management must be improved for the success of village funds.

Research This study aims to determine the application of accountability accounting as a tool for production cost control and performance appraisal at UPT. production cost control and performance appraisal at Sikka Innovation Center. innovation center. In the application of responsibility accounting there are several indicators, namely, organizational structure, budget, separation of controllable and uncontrollable costs, account code classification, account reporting, and performance appraisal at UPT. controlled and uncontrolled, account code classification, accountability report. accountability report. Implementation of accountability accounting as a performance appraisal tool There are several indicators, namely, identification of the center of responsibility center, standards are set as benchmarks for manager performance on certain responsibility center, manager performance is measured by comparing the budget and realization between budget and realization, managers are individually rewarded or punished by higher management. or punishment from higher management.  This research uses a qualitative descriptive method. Techniques data collection techniques using literature study, observation, interviews, and documentation. documentation. The data analysis technique is done by comparing the existing theories that already exist with the data obtained from the case study.  The research results obtained from the application of accountability accounting as a means of controlling production costs and performance appraisal has not been effective because the and performance appraisal has not been effective because there is no separation between controlled and uncontrolled costs. controlled and uncontrolled costs.

Transparency of financial reports today is very wide open with advances in technological development. Openness of financial report information allows the public to assess the quality of financial reports. The quality of good financial reports can be seen from the results of opinions by the public accounting profession who provide services to assess the fairness of financial reports. Fairness of financial reports provides the assumption that the financial reports have been prepared in accordance with the financial accounting standards applicable in Indonesia. Financial Accounting Standards provide guidance on the process of recording, measuring and presenting financial reports. A good financial report must start first with recording the accounting cycle. Understanding an entity's accounting cycle makes the auditor understand the recording and reporting model of a client entity. An accounting cycle that is understood by the auditor will be useful in providing adjustments or audit correction journals if recording errors occur. The community service program carried out by a team of lecturers from the Faculty of Economics and Business, Dian Nuswantoro University with auditors at KAP Sarastanto and Pekan Kota Semarang provides several trainings related to basic accounting knowledge. This activity is expected to provide knowledge and skills in preparing financial reports in accordance with standards