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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.

This research aims to describe the process of receiving and recording cash sales at PT. Arjuna Utama Chemistry. With the Independent Learning Campus (MBKM) policy from the Ministry of Education and Culture, Trunojoyo Madura University is holding an industrial internship program that provides students with direct experience in the world of work. This report provides an overview of the stages of cash receipt and recording, as well as the importance of the reconciliation and reporting process in maintaining the accuracy and transparency of the company's finances.

Improving organizational performance in the future requires the integration of information technology that not only plays a supporting role, but also as the main tool to ensure success in providing the best service to the community. The role of information technology in the work system has brought significant changes in the world of work, although the main challenge is to improve the competence of human resources which is crucial for the successful performance of government agencies. This systematic research adopted the Preferred Reporting Items for Systematic Reviews approach, by analyzing full articles in English and Bahasa Indonesia. With the implementation of an effective management information system, organizations can manage data and information more efficiently, which in turn enables more accurate and timely decision-making. This contributes significantly to increasing productivity, reducing operational costs, and responding more quickly to changes in the market or business environment. In addition, management information systems also play an important role in human resource management, inventory management, project management, and employee performance evaluation.  

UMKM (Micro, Small, and Medium Enterprises) face various challenges, and one of the most common is making inaccurate decisions. These inaccurate decisions are often due to the lack of available information at the time of decision-making. In business, decisions can involve both financial and non-financial aspects. Financial decisions heavily rely on accounting information. Unfortunately, the accounting information generated by UMKM still faces many problems. One of the biggest issues is that the majority of UMKM have not yet prepared financial statements. Therefore, this activity is held in the form of a simple financial recording training targeted at UMKM. The implementation of this activity includes three stages: first, the assessment stage; second, the delivery of material and practice; and third, the evaluation and reporting stage.

Field Work Practice (PKL) activities are implemented to help UMKM perpetrators in accounting and financial reporting in accordance with the methods of SAK EMKM. The activities are carried out at the Kopitisi and Fandi Laundry enterprises located in Yogyakarta. The writing method used is quantitative descriptive. Activities begin with survey of activity objects, activity planning, activity implementation, evaluation, and activity reporting. As a result of this activity, the owners of the company Kopitisi and Fandy Laundry have been able to make financial statements in a simple and good way so that they can be applied in their monthly accounts.

The purpose of this study is to understand the impact of the role of internal audit and financial statement audits on the quality of financial statements. Internal audit has the task of internal supervision, needed by the company in order to understand the quality of financial statements so that the company can monitor the development of the company. In managing the company, the most effective and efficient mechanism for managers is disclosure in financial reporting. This research method is conducted with SLR (Systematic Literature Review) which is used to evaluate and review all research. Data searches were conducted using the Publish or Perish application which accessed the Google Scholar, Semantic and Crossref databases and resulted in 47 journals to be reviewed. The result is that internal audit and financial statement audit have a positive impact on the quality of financial statements.

The issuance of an opinion on financial statements must be based on the belief that the financial reporting is fairly presented, meaning it is free from material misstatement. At Daarut Tauhiid Foundation, a phenomenon occurred where the financial statements for the years 2018-2020 received a qualified opinion (WDP) due to differences in the beginning and ending net asset balances caused by errors in Excel formulas. Primary data were collected from 54 respondents, including employees involved in the preparation of financial statements, those who have access to the accounting information system, and those engaged in internal control activities. Data processing revealed that the significance of the accounting information system variable was 0.04, the internal control variable was 0.002, and both variables together yielded a result of 0.000, indicating that the accounting information system and internal control simultaneously reduce financial statement misstatements. Ultimately, this study shows that internal control simultaneously reduces financial statement misstatements by 53.4%.

Instagram @katolicitasorg offers a variety of content related to the Catholic faith. This research uses Instagram content @katolicitasorg as a news tool in the digital era. This research was conducted to determine the benefits of Instagram @katolicitasorg content for Catholic Religious Education students at Sanata Dharma University, Yogyakarta. This study uses a qualitative method. Data was collected through observation, interviews, FGD and questionnaires. The data obtained were confirmed using triangulation techniques. Based on the results of this research, the majority of students felt that Instagram content @katolicitasorg had positive benefits because it provided a new and clear understanding of the reasons for praying for the dead according to the Catholic Church. Students feel that the topics presented are relevant to their experiences. They become stronger and motivated to pray for their deceased relatives and friends. Most students stated that this content was superior in its delivery because it used various sources combined into several slides and was enhanced with visual perspectives in the form of images. However, several students were open and suggested that the @katolicitasorgi Instagram content needed changes to the reporting model, such as videos, language adaptations (such as direct quotes) and also the addition of sources from the New Testament.

You may see corruption in action in today's news stories about Indonesia. Actually, there are those who see corruption as something that happens all the time and have unknowingly made it a national disease. In addition, companies that have strong internal controls might nevertheless be victims of fraud. The effects of financial fraud are far-reaching and devastating. In most cases, this causes financial report information to become inaccurate, which in turn affects top-level decision-makers. Examining how auditors may best identify and forestall instances of financial fraud is the overarching goal of this study. This research is qualitative in nature; it gathers information on social phenomena, processes and analyzes it further, and then draws conclusions. The data used for this study came from secondary sources. The findings highlight the critical and essential role of auditors in identifying different types of financial reporting fraud inside organizations.  

The rapid development of technology has driven companies to enhance efficiency in their business processes. This development needs to be supported by the use of appropriate and relevant technology to ensure smooth business operations. PT Duta Ekspor Globalindo is a company engaged in export services and requires technology to manage its financial system. Currently, the company still relies on manual methods and Microsoft Excel for financial record-keeping, which can lead to errors, delayed reporting, and security issues. Therefore, this research aims to facilitate the company in managing its financial system by developing a web-based Financial Information System application. The waterfall method, consisting of analysis, design, coding, and testing, was used in the development of the application. The application was built using PHP programming language and MySQL database. The research resulted in the creation of a Financial Information System capable of efficiently managing financial and generating reports.    

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.