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unorganized street sellers is sufficiently significant. The data existing in Trade Service shows out of 5,817 street sellers registered, some of them have not been arranged completely by Surakarta City Government. New Klewer Market opened officially on April 21, 2017 by Trade Service can arrange the placement of sellers better in New Klewer Market. Process of validating Klewer Market’s seller data completed by City Government indicates that 2,211 sellers will be arranged and placed, passing through a procedure including registering, problem mapping, scheduling, and requirement communicated to all sellers. Similarly, the Street Sellers affiliated with Klewer Market Yard Sellers Association (Paguyuban Pedagang Pelataran Pasar Klewer, thereafter called P4K) have been arranged on the fourth floor of new Klewer Market building, consisting of more than 900 sellers. All yard sellers should know environment orderliness organized by management and should comply with it. The problems faced by the sellers not permitted to transfer their shanties to others have been apparently understood by sellers. City Government attempted to establish more intensive and better communication, in socializing the rules to the sellers. Cooperation between City Government and organizers and sellers to maintain the environmental orderliness in Klewer Market is expected to implement the arrangement of Yard Sellers in Klewer Market of Surakarta corresponding to the arrangement program. The yard seller arrangement policy in Klewer Market of Surakarta referring to the good application of cooperation can realize better the performance of Surakarta City Government, in this case Trade Service of Surakarta City.Keywords: management and arrangement, environmental orderliness understanding, Klewer Market’s Street Sellers

This study aims to design an accounting information system for cash flow statements at BKM Gabahan Makmur Semarang. Through the creation of an Accounting Information System for Client Server Based Cash Flow Reports, it is expected to simplify the accounting section to record cash flow data, and to make balance sheets more quickly, which are used by BKM as a management tool for financial activities in BKM Gabahan Makmur Semarang. Where this system uses the Visual Basic 6.0 programming language, Crystal Report for the preparation of reports and Client Server-based, equipped with the distribution of access rights for each user. The research method used is the Borg and Gall R&D research approach which consists of 10 stages. Of the 10 stages of R&D the authors only approach the research up to the 6th stage alone. The results of the research of the accounting information system design of cash flow statements are to make it easier to record cash flows, and to make balance sheets more quickly compared to the manual system used at BKM Gabahan Makmur Semarang. Currently the BKM still uses a manual system in recording cash flow transactions, whereas by implementing an information system will minimize the risk of recording errors, so as to obtain information more quickly and completely.

This paper develops a research model to examine the relationshipamong e-service quality, quality customer problem management, customersatisfaction and customer loyalty. Data from a survey of Bukalapakcustomers were used to test the research model. Confirmatory factoranalysis was conducted to examine the reliability and validity of themeasurement model, and the structural equation modelling technique wasused to test the research model. The analytical results showed that thedimensions of e-service quality, quality customer problem management,affect overall customer satisfaction and customer loyalty. Moreover, thelatter in turn are significantly related to customer customer loyalty.

Mranggen Demak State High School Library is a work unit formed with the decision of an authorized official to serve the needs of school residents to the books in Mranggen Demak State High School. In this school library the library management is still conventional by taking notes in the big books. Services to library members are ineffective and unsatisfactory because it takes a long time to find the books they will borrow on every bookshelf available and look at notes in the big books. The slow preparation of the report so that the development of the library is less attention. Seeing these conditions the author tries to provide alternatives by making applications that can facilitate data processing and improve the efficiency of time and cost that has been in the school library. At this writing, the application made is a multiuser-based barcode technology application with a life cycle system development method. The system is designed using Microsoft Visul Basic 6.0 with a SQL Server 2000 database so that the implementation is in the form of a ready-to-use application system that is implemented in a library room. Application management of multiuser-based barcode technology is expected to be able to solve the problems that exist in the SMA Negeri 1 Mranggen Demak Library because in this system the data is processed centrally in one database so that data is not only recorded in the big books that have been happening.

Vegetables are an important commodity, whose prices contribute to the inflation rate in some regions of Indonesia. Inflation and deflation are inseparable from the type of food and vegetable groups because the majority of the population have jobs as vegetable farmers. Selo Boyolali is a vegetable-producing region, but currently can not meet the needs of its own region. Supply of vegetables began to decrease due to pest and vegetable turnover into tobacco. If the delivery of vegetables is hampered there will be a scarcity of vegetables that lead to price increases. The length of the distribution channel has a negative impact, namely the price of commodities set by the middlemen or traders who distribute vegetables from the producers. So sometimes local farmers do not have bargaining power on vegetable pricing. This study aims to analyze the pattern of price formation and vegetable distribution in Boyolali. The analytical framework used in this research is supply chain management framework. The method used in this research is quantitative and qualitative indepth interview.

This study detected the differences of the company earning before publicly traded, at the moment of publicly traded, and after publicly traded in manufacture entities. The sample was 22 manufacture on Initial Public Offering from 2005 to 2007 by using financial statement during five yearsThe data analyzed by Wilcoxon stage. The result shown that there is the difference before go public and at the moment of publicly traded. So that presence earning management practice by management of entities in order to collect cash from investor. At the moment of go public, there is no difference, because the performance of entities become better and earning management practice fared well

This study aims to determine the level of financial health in Rachma Jaya Savings and Loans cooperatives by using the CAMEL method of financial health research models that serve as benchmarks for cooperative inspection objects conducted by supervisors. The subjects in this study were the leadership of KOSPIN accounting department, the object of the research was analyzing financial statements such as the Profit and Loss report, Balance Sheet Reports, Cash Transaction Reports and Journals on KOSPIN during each period. This research is a type of descriptive research by means of which financial statements are used. For data collection techniques using documentation. Analysis of the data used is the CAMEL.CAMEL analysis itself consists of five criteria, namely Capital (Capital), Asset (Assets), Management (Management), Earning (Rentability), Liquidity (Liquidity). The results showed that the level of financial health that would indicate favorable or detrimental conditions for cooperatives. In this study, the results obtained in the 2017 period were 74.3. These results are in the numbers 60-80 on the accuracy of the predicate, so Rachma Jaya Semarang savings and loan cooperatives are included in the category HEALTHY ENOUGH. Then this indicator needs to be improved again so that all indicators on financial performance, especially those related to the level of health of the cooperative's financial well maintained.So this research resulted in Accounting Information System for Savings and Loans Cooperatives Using the Camel Method as a Health-Based Analysis of the Cooperative web-based (Case Study of Rachma Jaya Cooperative).

One institution that requires an accounting information system and budget plan is an educational institution. Education funding includes all expenditures that have been budgeted through the School Income and Expense Plan (RAPBS) or School Budget Activity Plan (RKAS) to support the process of providing education in the form of services or goods. Madrasah Aliyah Sabilul Ulum has a duty to manage finances based on financial management principles so that the money in circulation can be utilized optimally. Break even point is the point where total income equals total cost or the point where profit equals zero. The computer-based accounting information system that is designed includes account data recording, student data recording, accounting transaction records, cost classifications, BEP calculations, income budgets, account data reports, general journals, financial accountability reports, expense classification reports, BEP reports, income budget reports and school budget plans.

The arrangement and management of Street Sellers (thereafter called PKL) in Surakarta City referring to Surakarta City Local Government’s Regulation Number 3 of 2008 about the Arrangement and Management of Street Sellers in Surakarta City is conducted, among others, by arranging and managing Street Sellers in Sunday Market Manahan Surakarta conducting activity every Sunday morning. Surakarta City government has devised to close street sellers of Sunday Market Manahan Surakarta in 2016. Solo Mayor, F.X. Hadi Rudyatmo devised to sterilize Manahan Stadion area from Sunday Market sellers’ activity. Pasar Tumpah (spilled market) generated in Sunday Market Manahan location will be relocated to other location. The policy is still processed currently by Surakarta City Government. City government wants to recover the original function of Manahan Stadium for sport activity purpose. So far, the existence of sellers utilizing road or sidewalk in Manahan Stadium area disrupts the people’s to do exercise. In addition, the pile of rubbish resulting from Sunday Market activity is so high. The cleaning service officers of Cleanliness and Gardening Service (DKP) working are often overloaded when cleaning the rubbish pile resulting from Sunday Market. This one-day trading activity takes three days to clean its rubbish. Through Youth and Sport Service (Dispora), in this case Surakarta City’s Local Technical Service Unit of Sport Infrastructure, Solo City Government released Joint Decree approved by Dispora, Trade Service of Surakarta City and Street Seller Association of Sunday Market Area. In the presence of Community Service activity, several benefits can be achieved: Successfully giving understanding to the street sellers of Sunday Market about Environment Orderliness in trading location, in Manahan Stadium area of Surakarta; successfully encouraging the street sellers to encourage the City Government’s program to recover the original function of Manahan Stadium for sport activity purpose for Solo City people, so that they no longer use road and sidewalk in Manahan Stadium area; successfully giving an understanding on the importance of maintaining the cleanliness of Sunday Market area, by obliging the sellers to clean rubbish after their activity has been completed; and successfully giving understanding on the importance of maintaining plant as the park (garden) in Sunday Market area. Keywords: Management and Arrangement, Understanding on Environment Orderliness, Street Sellers of Sunday Market

This extension activity was conducted for Karang Taruna Kadipiro Village, Banjarsari Sub-District, Surakarta City. The outcomes of this activity are: cheap participants' knowledge of the concept of entrepreneurship so that they have the right knowledge; benefit participants' insights on how to start a business and choose the right type of business; benefit participants' insights about possible business failures and ways to enter and resolve business failures. This activity is carried out with the following stages: Selection of participants to the community service, namely the board and members of Karang Taruna; Submission of lecture materials, with a view to fostering an entrepreneurial spirit; Implementation of evaluation Evaluation is done by: before counseling conducted a question-answer to know each participant's initial knowledge about entrepreneurship special techniques or how to start a business. After the counseling finished the question and answer again about the same material. By comparing the results of answers that have been done, it will be known whether there is an increase in knowledge about the entrepreneurship and scope. Keywords: Counseling, entrepreneurship, management

The flavor program can align management interests with company owners, in addition it is expected to improve the performance of agents that will be reflected in the quality of corporate profits. Companies that implement the program. Have, employees, management, and executives, with their prisipals. Employees will also enjoy such results. With so risky that the company can continue to be minimized. Investor and creditor confidence will ensure their funds will make the company's capital cost decrease. The data in this study is obtained from the Indonesia Stock Exchange.19 The sample of companies implementing the MCC program during 2008 to 2014. The amount of observation that during that period was 60 observations, this is because the implementation period of each company MCC is different. Testing this research hypothesis using path analysis test using SmartPLS 2.0 M3 software. The empirical results of this study indicate the presence of PKS is also significantly positive and significant to the cost of corporate equity. Profit quality is proxied by significant discretionary accruals and significant to the cost of equity. The MCC does not reflect on the costs to be paid. There is no effect between the cost of the MCC on the cost of the company's capital. Keywords: share ownershop program, profit quality, cos of equity

This research examines the influence of  female CEO, female CFO, female board of commissioners, and female audit committee on accrual based earnings management. This research presume that man and woman would act differently to solve a problem. This research using a sample of 304 companies listed on the Indonesian Stock Exchange in 2013 that selected based on purposive sampling method. Hypothesis testing is performed by using multiple linier regression to examine the effect of each  independent variable on the dependent variable. The result of this research showed that the position of CFO who is held by female have a significant negative effect on accrual based earnings management. While the position of female CEO, female board of commissioners, and female audit committee have no significant effect on accrual based earnings management.  Keywords: gender, corporate governance, earnings management, accrual based earnings management.

The purpose of this study is to know the efforts undertaken by theGovernment of Demak Regency to obtain unqualified opinion. These effortsneed to be appreciated by the local Government Apparatus. TheGovernment's aim is to improve the reliability of the quality of the resultingfinancial statements, particularly in terms of asset management.The selected sample is 141 respondents with purposive samplingtechnique in Demak Regency. Data were obtained by distributingquestionnaires. The questionnaire returned as many as 138 questionnaires.Data analysis using Moderated Regression Analysis (MRA) using ProgarmSPSS.The results showed that the application of local financialaccounting system has a positive effect on the quality of financial statements,while the competence of human resources negatife affect the quality offinancial statements. Similarly, adding organizational commitment as amoderating variable, the application of local financial accounting system hasnegatife influence on the quality of financial statements and human resourcescompetence have a positive effect on the quality of financial statements.

Promas Greenland Nglimut Is a Hot Spring Bath and Villa Accommodation, Promas Greenland Ngonut Gonoharjo is located at an altitude of 700m above sea level, located in Limbangan District and 30 km from the city of Semarang. The purpose of this study is to introduce to the public so that people are more aware of greenland promas tourism, as well as interested in traveling to greenland promos gonoharjo and increasing marketing of greenland promasan tourism to be able to compete with other tourism in Kendal district. This study uses the Aida method and uses a 3D model. The subject of this research is to the public and tourists who will visit Greenland promasan tourism. The results of this study were able to attract the public or tourists to visit Greenland promising tourist sites and improve their marketing system, the results obtained from marketing with 3D models are able to improve the marketing system that the public will find out the specifications and forms of Greenland promotions before visiting or traveling. This is supported by the existence of good management and adequate facilities so that visitors feel comfortable and happy.

Company value described how good or bad the manager of wealth management, itcan be seen from the measurement of financial performance obtained. The purpose of thisreasearch is to analyze the effect of the financial performance of the company's value tothe disclosure of corporate social responsibility as a moderating variable onmanufacturing companies listed in Indonesia Stock Exchange period 2012-2015. Theindependent variables are financial performance (ROA, ROE, CR, DER, TATO), thedependent variable is the enterprise value (Tobin's Q) and variable CSR as moderation.Samples were 30 companies listed on the Stock Exchange. Sampling of thepopulation using purposive sampling technique. Financial reporting data, ICMD andannual reports obtained from IDX. Testing the hypothesis in this research using multipleregression analysis with SPSS applications 21.The results of the research with multiple linear regression showed that theROA, ROE, CR, DER significant positive effect on firm value, while TATO significantnegative effect on firm value.The moderating variables with interaction test shows thatdisclosure corporate social responsibility moderating influence ROA by value company,while corporate social responsibility disclosure doesn’t moderating influence ROE, CR,DER, TATO by value of the firm.

This study examines financial difficulties can occur if the auditcommittee does not perform its roles and responsibilities effectively. Theperformance of an audit committee can be measured by its characteristics,including the size, independence, activity of the audit committee, and thecompetencies of audit committee members. Based on the discussion of researchresults described above, then there are some implications found and can addinformation for the company, investors and other parties associated with thecompany's activities. The results conclude that the size of the auditcommittee, the independence of the audit committee and the financialknowledge of audit committee members can not prove a significant influenceon financial difficulties. This research proves that the existence of women ingender audit committee is able to avoid the company from financialdifficulties. The frequency of meetings of audit committee members can proveto have a significant negative effect on the financial difficulty. This isbecause the frequency of meetings of members of the audit committee has arole in changing the pattern of management behavior and communicationamong members more structured so that the company's condition will notexperience financial difficulties.

This research was motivated by the behavior of auditors in auditing the financial report of clients. The purpose of this study is to examine the effect of the bond financial interests and business relationships with clients, management advisory services (MAS), tenure of audit, the competition of audit firm, size of audit firm, and size of audit fees received by audit firm toward auditor’s independence in Central Java.The population of this study is public accounting firm in Central Java that was registered in Otoritas Jasa Keuangan (OJK) on December 31, 2015 .Sampling was done using purposive sampling method. The sample of this study was 14 audit firm (KAP) and the amount of respondents was 72. The primary data collection method were by a questionnaire method. Mail-survey were done to audit firms that were located in Purwokerto, while direct survey were done to audit firms that were located in Solo and Semarang.Data were analyzed using multiple linier regression model. The result reveales a positive significant relationship between the variables of; bond financial interest and bussiness relationships with client, size od audit firm, and size of audit fees received by audit firms to auditor’s independence, while management advisory services (MAS), tenure of audit,and the competition of audit has no significant affect toward auditor’s independence.     Keywords:    The bond financial interests and business relationships with clients, management advisory services (MAS), tenure of audit, the competition of audit firm, size of audit firm, size of audit fees received by audit firm, and auditor,s independence.

Small pelagic fisheries play an important role in food security, coastal livelihoods, and local fishery economies in Indonesia. Sardinella fimbriata is one of the economically important small pelagic fish species widely utilized in coastal communities. However, increasing fishing pressure may alter population size structure and reduce reproductive sustainability. This study aimed to analyze the size structure, gonad maturity stage, and exploitation status of Sardinella fimbriata in Kwandang Waters, Tomini Bay, Indonesia. The research was conducted from August to November 2025 using a descriptive quantitative approach. A total of 1,560 fish samples collected from commercial landings were measured for total length and examined macroscopically for gonad maturity. Data were analyzed using length-frequency distribution, maturity proportion, and logistic regression to estimate length at first maturity (L₅₀). The results showed that fish length ranged from 8.0 to 19.9 cm and was dominated by the 12.0–15.9 cm size group, accounting for 75.45% of total samples. Immature gonads dominated the catch, representing 91.35% of individuals, while mature fish accounted for only 8.65%. Logistic regression estimated L₅₀ at 16.72 cm, whereas the average catch length was 13.56 cm with an Lc/L₅₀ ratio of 0.81. These findings indicate that most fish were captured before reaching reproductive maturity, suggesting growth overfishing conditions. The study highlights the importance of minimum catch size regulation, selective fishing gear, and routine biological monitoring to support sustainable management of small pelagic fisheries in Tomini Bay.

This study aims to evaluate the effectiveness of digital transformation in the 5.0 era in transforming latent cash waqf assets into productive capital capable of sustainably driving the community’s economy. The study employed a qualitative approach using a literature review method. Data were obtained through literature searches and official documents from the Indonesian Waqf Board, then analyzed descriptively to obtain comprehensive conclusions regarding the effectiveness of digital systems in cash waqf management. The results indicate that financial technology (fintech) such as QRIS, crowdfunding, Islamic banking applications, and digital wallets (e-wallets) are capable of overcoming conventional bureaucratic barriers through the concept of “micro waqf,” which is accessible to all levels of society. Based on the Technology Acceptance Model (TAM) theory, ease of digital access has been proven to increase public interest in waqf because it reduces administrative barriers and concerns regarding transaction amounts. In addition, real-time data-based reporting systems also improve transparency and accountability in waqf management. Therefore, the digitalization of cash waqf in the 5.0 era serves as a form of social engineering in collecting collective funds to sustainably support sharia-based productive sectors.  

This study aims to investigate the influence of Problem-Based Learning/PBL) to increase student’s softskills in Accounting Department at Ambon City and then simultaneously generate accounting learning model that can be used by universities to improve the quality of learning both personal qualities and scientific quality through analytical skills, creativity, and open to innovation and new findings. The population in this study were students from the Department of Accounting at the Faculty of Economics and Faculty of Economics, Pattimura University in Darussalam Ambon. Samples were students from the Department of Accounting that would  taken courses in Management Accounting at Department of Accounting - FE Pattimura University, and Darussalam University in Ambon City. In every department, sampling of 30 people. The sampling technique used is nonprobability sampling with purposive sampling. Methods of data collection begins with the class treatments (to make small groups, giving the case/problem, advice by the facilitator, discussion in small group, resume small group, and facilitators make conclusions on the problems discussed), then a questionnaire distributed to respondents for answering that how perception’s respondent of PBL influence to  increase in student’s softskills. The results of hypothesis testing with simple regression analysis showed that problem-based learning (PBL) to have significant effect on the increase student’s softskill in university of state and university of private at Ambon City.   Key Words: Problem-Based Learning, Softskills