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Behavioral economics has highlighted how cognitive biases influence financial decisionmaking, often leading to suboptimal outcomes. This paper explores the impact of behavioral biases such as overconfidence, loss aversion, and herding behavior on accounting and economic forecasting. By reviewing empirical evidence from market behavior, the study assesses how these biases affect financial reporting, auditing practices, and economic predictions. The paper concludes with recommendations for accountants and economists to incorporate behavioral insights into their practices to improve decisionmaking and forecasting accuracy.

The nutritional status of children under the age of five is an important indicator of health, as young children are a vulnerable group to nutritional health. The growth process is very rapid, namely physical growth and psychomotor, mental and social development, so it is necessary to obtain nutrition from daily food in proper quantities and good quality. The village of Tanjung Kamuning is one of the villages that are in Tarogong Community Health Center work area in Garut district. The unrecorded problems in the village are the results of a structured weighing of the newspapers carried out by the posyandu (integrated service post) cadres that were used as reporting material for the puskesmas. Innovation tool that serves as a monitoring media and a system that acts as a container for storing and managing news data connected to the Internet for ease of access is the application "Saga Sehat." The purpose of public dedication is to improve the knowledge of caders related to the use of the application “Saga Sehat” related to growth monitoring efforts in news. Implementation methods are designation and practice of use of application “Saga Sehat.”. Activities are carried out on caders. Caders played a very active role in this activity

This internship activity aims to understand and implement village accounting knowledge obtained in college. This program is run as part of the PPKM Dikti grant program. The placement of this MBKM internship program is located in Ulantha Village, Suwawa District, Bone Bolango Regency. Ulantha Village was chosen because the village was a village that received a certificate awarded as the village with the third best financial management. This internship activity was carried out from August 19, 2022 to September 19, 2022. The basic methods used in this internship activity are the investigation stage, the provision stage, the implementation stage and finally the evaluation stage. In financial management in this application, it starts from planning, implementation, administration, reporting and accountability. The results of the internship practice showed that student participants were able to carry out the village financial management process well and until completion. This program is still expected to be carried out continuously as a provision for students to carry out work practices in the village.

Elementary school learning is often an important context in understanding the role of self-esteem in preventing bullying. In situations where direct interaction is limited, the role of self-esteem is key in shaping students' responses to social pressures such as bullying. This study aims to conduct a systematic literature review using the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) method to explore how self-esteem influences and can be used to prevent bullying at the elementary school level. This article presents an in-depth literature review related to the role of self-esteem in preventing bullying in elementary school environments. By analyzing eight related articles, this study identified that high self-esteem acts as a significant protective factor against the tendency to become victims of bullying. On the other hand, children with low self-esteem tend to be more vulnerable to bullying behavior. The findings of this study highlight that self-esteem plays an important role in reducing bullying behavior among elementary school students. The selected articles suggest that increasing self-esteem can reduce the likelihood of bullying and help students cope with potentially detrimental social pressures.

This study aims to evaluate the New Learner Admission Program (PPDB) in Trenggalek Regency, especially the zoning system, using the CIPP (Context, Input, Process, and Product) model. The research method used is qualitative research with the research subject as the Head of the Subdivision of Program Planning and Evaluation of the Education, Youth and Sports Office of Trenggalek Regency. Data were analyzed descriptively analytically through interviews and PPDB implementation reports. The evaluation results show that the context of PPDB in Trenggalek Regency includes the determination of zoning areas, the percentage of capacity, and the issuance of technical guidelines. The input evaluation includes the online PPDB application and socialization to stakeholders. The PPDB process involves announcement, registration, selection, and announcement of the determination of students. Meanwhile, product evaluation includes the re-registration process, integration of PPDB data in Dapodik, and reporting on the implementation of PPDB. Comprehensively, the evaluation using the CIPP model provides a comprehensive picture of the effectiveness, efficiency, and fairness of the zoning system implementation in PPDB. The evaluation findings can be used to improve transparency, efficiency, and fairness in the zoning PPDB system in Trenggalek.

The development of information systems is now widely used in the business world, both in the living environment and even in the work environment, such as the use of the attendance information system at PT PLN PERSERO. Attendance in an agency is an important factor in human resource management. Accurate and objective information regarding an employee's attendance can present the quality and productivity of performance, determine the size of performance allowances and the general level of employee discipline in the agency. The process of recording and reporting employee absences is a repetitive process that is used at certain times such as entry time, departure time and holidays. It is recommended that audits of this system be carried out periodically or annually, so that the expected level of maturity can be achieved, and as a whole, not just the attendance information system, so that all aspects of work operations can also be evaluated so as to improve employee performance in general. From the results of the maturity level assessment, several findings were obtained in each domain studied, namely with the EDM03 domain having a value of 3.00, it was found that information and data security problems needed to be improved, with the EMD05 domain having a value of 2.93, problems were found that there were no written regulations that could be used as a reference, with domain AP015 with a value of 3.13 found a problem that there was still a difference between cost allocation and actual costs with domain 1P012 with a value of 3.07, a problem was found that there were no risk response regulations available, with domain DSS02 with a value of 3.13 there were no written regulations that could be used as a reference.

Good audit quality is an important factor in ensuring the integrity and reliability of an entity's financial reports. This research aims to examine the influence of free cash flow and audit committee effectiveness on audit quality. Free cash flow reflects the availability of financial resources for a company to finance operational and audit activities. Meanwhile, an effective audit committee can ensure adequate oversight of the financial reporting and audit processes. This research uses panel data which includes companies listed on the Indonesia Stock Exchange during the 2018-2022 period. Free cash flow is measured using the ratio of operating cash flow to total assets, while audit committee effectiveness is measured using a composite score that includes the audit committee's independence, expertise and activities. Audit quality is assessed based on proxies such as the size of the public accounting firm, auditor industry specialization, and audit fees. The research results show that free cash flow and audit committee effectiveness have a significant positive influence on audit quality. Companies with high free cash flow tend to have adequate resources to pay higher audit fees, thereby encouraging auditors to carry out a more in-depth and quality audit process. In addition, an effective audit committee can ensure good oversight of the financial reporting and audit process, thereby improving audit quality. These findings provide important implications for companies and regulators in improving audit quality through managing free cash flow and establishing effective audit committees. Future research can explore other factors that influence audit quality and include relevant control variables.

This research aims to analyze the influence of audit tenure, KAP size, auditor changes, and audit opinion on audit delay. Audit delay is the time span for completing a financial report audit by an independent auditor, which can affect the timeliness of submitting financial reports. Audit tenure, KAP size, change of auditors, and audit opinion are considered as factors that can influence the length of audit delay. This research uses data from audit reports of companies listed on the Indonesia Stock Exchange (BEI) during the 2018-2022 period. Data analysis was carried out using multiple linear regression. The research results show that audit tenure and change of auditors have a positive effect on audit delay, while KAP size and audit opinion have a negative effect. These findings provide implications for regulators and the audit profession to establish appropriate policies regarding audit tenure, changing auditors, and selecting appropriate KAPs to minimize audit delays and increase the timeliness of financial reporting.

This research aims to describe regional financial management which includes: planning and budgeting, regional financial accountability; and transparency which includes transparency and accessibility, and the performance of Regional Work Units; analyze the influence of the effectiveness of financial planning, transparency of financial reporting on the performance of Regional Government Work Units. The type of research used is explanatory. The number of samples in this study was 32 respondents. The data collection technique uses a questionnaire in the form of a statement along with an answer score using a Likert scale of 1 to 5. The analysis technique uses descriptive analysis and multiple linear regression analysis. Regional financial management which includes; Transparency and accessibility of regional financial reporting influences the performance of Regional Work Units.    

Community Service in English means community service, which is an activity of helping the community in the form of several activities without expecting any form of reward. Community service is one of the pillars of the Tri Dharma of Higher Education, namely: education, research and community service. Universities not only carry out education for their students, but also carry out research and develop innovation, as well as preserve and develop superior knowledge that is beneficial to society. Data collection on marriages that have not been registered is a problem that is often faced in managing population data in many sub-districts. This article discusses the proposed solution through the development of the Kalimasada application to improve the quality of population data in Kedungdoro Village. The service method used involves the process of data collection, needs analysis, application development, and user training. The approach used is the use of mobile application-based information technology to facilitate the process of collecting data on unregistered marriages. The Kalimasada application is designed with an intuitive and easy-to-use interface, allowing sub-district officials to quickly record data on unregistered marriages. In addition, this application is equipped with an automatic data validation feature to reduce input errors and increase data accuracy. During the service process, training was conducted for the community about the importance of reporting unregistered marriages to subdistrict officers via the Kalimasada application. The results of implementing the Kalimasada application show a significant increase in data collection on unregistered marriages in Kedungdoro Village. With this application, the data collection process becomes more efficient and accurate, producing more valid and reliable data. Apart from that, public participation in reporting unregistered marriages has also increased, so that the data collected becomes more complete. In conclusion, developing the Kalimasada application is an effective solution for improving the quality of population data in Kedungdoro Village. The use of information technology in public administration can help speed up the data collection process and increase data accuracy. The next step is to expand the implementation of this application to other sub-districts and continue to carry out monitoring and evaluation to ensure its sustainability and effectiveness in the long term.

Corporate governance, audit committee, and audit quality are important factors that can influence company performance. Good corporate governance can create an effective internal control system, increase transparency and maintain company accountability. The audit committee, as part of corporate governance, plays a role in overseeing the financial reporting process, evaluating the internal control system, and monitoring external audit performance. High audit quality can increase stakeholder confidence in the company's financial reports and provide guarantees for the accuracy and reliability of financial information. This research aims to analyze the influence of corporate governance, audit committee, and audit quality on company performance. Corporate governance variables are measured using corporate governance scores, while audit committee variables are evaluated based on the characteristics and effectiveness of the audit committee. Audit quality is assessed by the reputation and experience of the external auditor. Meanwhile, company performance is measured using financial ratios such as return on assets (ROA) and return on equity (ROE). This research uses data from companies listed on the Indonesia Stock Exchange (BEI) during a certain period. Data analysis was carried out using the multiple linear regression method to test the influence of independent variables on the dependent variable. It is hoped that the findings of this research will contribute to the development of corporate governance practices, audit committee management, and improvement of audit quality in Indonesia, as well as provide insight for companies in efforts to improve their financial and operational performance.

The aim of this research is to find out how e-Government based public services are and to find out various factors inhibiting services in the e-Pusluh application in the Extension Sector of Palu City. The location of this research includes the Palu City Food Security Service. The types of data used are primary data and secondary data. The technique for collecting data and information is in-depth interview observation using interview guides and documentation. Determining informants was carried out using purposive sampling. The number of informants in this research was 05 (five) people. The data collected is filtered and selected based on needs which are then analyzed using qualitative descriptive methods.The theory used fromHarvard JFK School of Government, to implement the concept of digital-based public services, there are three elements of success that must be owned and taken seriously, namely Support, Capacity, and Value. Based on the research results, it was found that the implementation of E-Government based public services in the e-pusluh application in the Extension Sector of Palu City. Support or support from government leaders in the form of presidential regulations regarding the implementation of electronic-based government systems, regulations regarding the implementation of E-Government in general in Sulawesi Province Center and socialization of e-pusluh. Capacity or empowerment from the availability of information technology infrastructure resources such as computers, printing and WiFi is sufficient as well as the availability of competent human resources in carrying out e-government based services. The value element is the benefit felt by the Palu City Food Security Service instructors, namely providing convenience for both officers and instructors in reporting agricultural extension activities. The benefits felt by instructors include saving time without having to queue, online services can also save costs and transportation. The inhibiting factor for services in the e-Pusluh application is the lack of socialization from the Palu city government which is felt by the instructors, making many instructors still not understand how to use the e-Pusluh application. This is an obstacle in the process of implementing the e-pusluh application. Apart from that, the obstacles faced are the lack of familiarity of instructors, especially the elderly, with existing technologies and frequent maintenance on the e-pusluh application.  

Indonesia's natural and cultural riches have attracted the attention of foreign researchers to conduct research in Indonesia. Indonesia is considered to be one of the largest biological laboratories in the world, so there are many objects that can be used for research by foreign researchers. To provide research licensing services for foreign researchers who wish to conduct research in Indonesia, a legal basis was issued, namely Law No. 11 of 2019 concerning the National System of Science and Technology which regulates research licensing for foreign researchers in Indonesia. As a supporter of Law no. 11 of 2019, BRIN Regulation no. 22 of 2022 concerning Ethical Clearance has been issued. To provide foreign research licensing services according to Law No. 11 of 2019, it is carried out by the Directorate of Research and Innovation Licensing and Scientific Governance of the National Research and Innovation Agency (BRIN). To make it easier to apply for research permits for foreign researchers, several service improvements were made, namely the first was the formation of an ethics commission team to replace the TKPIPA team to evaluate incoming proposals. Second, the number of files that foreign researchers need to prepare is less than before, namely from 14 documents to 7 documents. Third, creating an ethical clearance website to upload the required files in digital form which was previously done offline and submitting hard copy files. Fourth, the addition of financial reporting features to make it easier to check payments and send research progress reports by foreign researchers.

The performance accountability evaluation (SAKIP) is crucial for assessing the success and shortcomings of government institutions in fulfilling their tasks and functions. This study evaluates the SAKIP implementation in the Regional Public Hospital (RSUD) Dr. Mohamad Soewandhie in Surabaya City. Through qualitative research methods, the study examines the planning, measurement, reporting, and internal performance accountability evaluation. The findings reveal that RSUD Dr. Mohamad Soewandhie demonstrates a high level of performance accountability, scoring an overall rating of 92.20 out of 100, categorized as "very satisfactory." Factors influencing its performance accountability include internal elements such as planning quality, performance measurement, and internal evaluation, as well as external factors like government regulations, external oversight, and societal expectations. The implications suggest areas for improvement and reinforcement of the hospital's performance accountability, contributing to better healthcare service delivery and transparency.

The aim of this research is to obtain empirical evidence regarding the influence of audit tenure, governance structure (institutional ownership, management ownership, audit committee, independent commissioner) and KAP size on the integrity of financial reports of Indonesian manufacturing companies. Financial report integrity is defined as the extent to which financial reports present correct and fair information. The independent variables used in this research are audit offices, management structures which are analyzed based on institutional ownership, management ownership, audit committee, independent commissioners, and KAP measures for financial reporting integrity. The dependent variable used in this research is the integrity of financial reports which were analyzed conservatively in the reference year 2007-2009. The research sample is manufacturing companies listed on the Indonesia Stock Exchange (BEI) from 2007 to 2009. Data will be collected using the convenience sampling method . A total of 105 companies were selected as samples. The analytical method for this research uses logistic regression. The results of the research show that the management structure of a company (institutional ownership, management ownership, audit committee, independent commissioner) and the size of the KAP have a significant effect on the integrity of financial reports. However, audit duration does not have a significant influence on the integrity of financial statements.

Competence of writing scientific articles is a requirement for teachers to apply for promotion. Lack of time to write scientific papers and the inability to express ideas in writing are obstacles for teachers in writing scientific papers. For those reasons, the program delivered by Community service of Dian Nuswantoro universe encourages and motivates teachers of the Dewantara teachers’ working group in Blora district, to produce articles in scientific journals. This activity aims to increase the professional competence of teachers who are members of the Dewantara teachers’ working group in Blora district by training in writing scientific articles in Indonesian. Training is carried out through four stages, namely the preparation stage, implementation stage, monitoring and evaluation stage, and service results reporting stage. The results show that during the training the participants showed high enthusiasm in writing scientific articles. The limited training time means further participant discussions and consultations can be carried out online or via e-mail.

This study aims to analyze the influence of integrated reporting and ESG risks on sustainable development goals in companies listed in the LQ45 index for the 2020-2022 period. This research method uses a quantitative approach by collecting data from financial reports and company sustainability reports. Integrated reporting is measured using indicators of integrated reporting elements and ESG risks are taken based on risk assessments related to the environment, social and corporate governance published by the IDX in collaboration with Morningstar Sustainalytics. The sampling method used purposive sampling and 36 companies were observed within 3 years so that the resulting data was 108. The results of this research show that integrated reporting has a significant positive influence on sustainable development goals. However, ESG risks have no effect on sustainable development goals. Therefore, companies need to implement integrated reporting practices in contributing to the SDGs.

SAK EMKM is expected to assist entities in transitioning from cash-based financial reporting to accrual-based financial reporting. The issuance of SAK EMKM is expected to serve as one of the drivers of financial literacy for MSMEs in Indonesia, thus widening their access to financing from the banking industry. Financial statements are records of financial information of a company during an accounting period that explain a company's performance. The purpose of financial statements according to PSAK 1 (Revised 2009) is to provide information about the financial position, financial performance, and cash flows of an entity to assist most users of the financial statements in making economic decisions. SAK-EMKM contains simpler accounting regulations than SAK-ETAP because MSMEs conduct transactions with calculations and measurements that purely use historical costs. The type of research method used is descriptive qualitative method. Describing the current financial condition of MSME players. As well as conducting a simple financial statement preparation analysis for MSME players. This study produces financial statements for Pentol Kabul MSMEs that comply with SAK-EMKM standards, including balance sheets, income statements, and notes to the financial statements.

Introduction: Autism Spectrum Disorder (ASD) presents significant challenges in emotional regulation, often leading to behavioral difficulties such as anger outbursts, tantrums, and depression, particularly in early childhood development. Recognizing the need for effective interventions. Objective: To explore management interventions to improve emotion regulation for children with ASD. Methods: We conducted a review of interventions to improve emotion regulation for children with ASD. The search process uses appropriate populations, concepts, and contexts. The search was carried out through the PubMed, Science direct, ProQuest, and SAGE Journal databases published between 2011 - 2021. The selection process was carried out using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) method. Critical assessment using The Joanna Briggs Institute checklist. Results: Of 4,157 articles, 7 articles were selected for this review. Several interventions to improve emotional regulation that can be used include Cognitive behavior therapy (CBT), Physical Activity, Stress and Anger Management Program (STAMP), and Stress and Anger Management Program (STAMP). In general, this intervention can be used to improve emotional regulation in children with ASD aged 4-17 years. Conclusion: All interventions can be used to improve emotional regulation in children with ASD

Companies such as financial institutions in carrying out operational activities always want to obtain high profits such as profit engineering. Earnings engineering is one of the contemporary issues in finance, especially in Indonesia. In several reports in a large company there are 77% of senior managers involved in unethical behavior by carrying out scandals that are motivated by earnings management. This is problematic for the development of accounting, especially sharia accounting. Study aims to analyze the implementation of Islamic earnings management in Islamic accounting. In this study teh method use is the literatur review by collecting secondary data from various related journal. The results show that there are still earnings engineering practices in companies and financial institutions in Indonesia. For this reason, sharia principles really need to be emphasized in order to improve the quality of sharia accounting that is completely free from fraudulent practices. One of the appropriate efforts is to apply sharia accounting in conducting profit-sharing financing, proper and effective monitoring must be carried out with adequate supervision and reporting, so that companies such as Islamic banks or companies can avoid earning management and profit engineering. Financial institutions that apply sharia accounting principles are required to implement Islamic earnings management as a profit management practice in accordance with Islamic religious rules and ethics.