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This research aims to determine the situation of financial recording and the information management system in the Raudlotul Qur'an Islamic boarding school, then produces a proposal for a financial information management system in the form of an accounting information system design by SAK ETAP and ISAK 35 which has been adapted to the conditions of the boarding school. A single case study approach was applied and carried out observations, interviews, literature studies, and documentation of the data. The research results obtained were that treasurers recorded using the single entry method, there was no clear division of duties and authority among the treasurers, financial recording and reporting were not carried out in an orderly and consistent manner. Therefore, the researcher proposes the division of duties and authority of the treasurer, a flow chart of receipts and disbursements, the evidence to be available for each transaction, proposed account and financial report formats. Key words: accounting information system, Islamic boarding school financial reports, SAK ETAP, ISAK 35, accountability.  

The aim of this study is to explore the ethical principles applied in the process of creating and implementing poverty alleviation policies in Kabupaten Bima, utilizing a qualitative descriptive approach. Informants were selected purposively, involving key figures such as government officials from the Social Services and Regional Development Planning Agency (Bappeda) of Kabupaten Bima, academics, and community activists, to gather data through in-depth interviews, participatory observation, and document analysis. The findings indicate that the success of these policies heavily depends on the implementation of transparency, distributive justice, and accountability. Transparency ensures that the policy process can be followed and monitored by the public, enhancing trust and community participation. Distributive justice promotes the fair allocation of resources, ensuring that all segments of society feel the benefits of the implemented policies. Meanwhile, accountability underscores the government's responsibility in managing and reporting resources fairly and honestly. This research also highlights the importance of using information technology to support transparency and enhance community participation, as well as strengthening the capacities of both government and communities to create an ethical and effective poverty alleviation system.

Abstract. The purpose of the financial reporting system described above refers to conventional BTN financial reports as a whole because the financial reports at BTN Syariah KCS Banjarmasin still return to their parent bank where all BTN Syariah throughout Indonesia are business units of BTN Conventional. The research method in this study was carried out qualitatively with a descriptive approach. This research data uses primary and secondary data. Data collection techniques use observation and interviews. Meanwhile, research techniques use data presentation and drawing conclusions. Based on the results of the research, it shows that the processing of earnings management at BTN Syariah KCS Banjarmasin is quite efficient due to good working capital turnover as a means of generating profits. Judging from the net profit margin, it is quite efficient with an average percentage of 78.02%. The rate of return on assets is also efficient, although it continues to decline with a percentage of 1.41% and the rate of return on capital is considered effective with an average percentage of 13.15%. The author provides input to the bank so that the management of the financial reporting system at BTN KCS Banjarmasin is managed by the bank at each branch office or unit so that each financial report and profit management at the bank is more specific. Islamic banking academics should always participate in the development of sharia banking by providing input to financial institutions and also providing understanding to the public so they can differentiate between the bank interest system and the profit sharing system in banking. And also provide knowledge so that people do not get involved in the practice of interest which can actually lead to usury.

Annual tax reporting is an obligation for every individual who meets the specified requirements. The use of e-filing systems in the tax reporting process has become more common in today's modern society. This study aims to analyze the role played in optimizing the use of e-filing systems in an effort to increase tax compliance among individuals. Qualitative research methods were used through interviews and observations of individuals involved in using this system. The results of the analysis show that understanding the role played in optimizing the use of e-filing systems can help increase the efficiency and effectiveness of individual tax reporting

Planning and reporting performance results in local government using information systems. The purpose of conducting research is to obtain an overview of the results of accountability for employee performance with the help of implementing SIMDA BMD at the Regional Financial and Asset Agency of the Bintan Regency Government. It is hoped that the presence of the SIMDA application can help the government in managing finances, especially in employee performance accountability and providing ideal management information. Data collection was collected using literature studies, interviews, observation and documentation. The results of this research show that SIMDA BMD (Regional Property Management Information System) in the financial management process, especially financial reporting, continues to run well and cannot yet be said to be fully effective, this is due to various obstacles that occur.  

This research explores the impact of Ramadan fasting on student's academic performance and identifies socio-cultural factors and interventions that can mitigate any negative effects. The study investigates three research questions: (1) the impact of fasting on children's cognitive abilities and academic performance, (2) socio-cultural factors influencing the relationship between fasting and academic achievement, and (3) specific strategies or interventions to support fasting children's academic success during Ramadan. A literature review was conducted to examine previous research on the topic, incorporating studies that explored the physiological, psychological, and socio-cultural dimensions of Ramadan fasting among children. The findings highlight the complex relationship between fasting and academic performance, with studies reporting varying effects ranging from negative to neutral or even positive. Socio-cultural factors such as family support, cultural attitudes towards education, dietary habits, school policies, and socio-economic status were identified as influential factors shaping children's experiences during fasting and their academic outcomes. Additionally, several strategies and interventions were identified to mitigate the negative effects of fasting on academic performance, including nutritional guidance, hydration strategies, flexible school policies, supportive school cultures, family involvement, peer support networks, time management skills, emotional well-being support, physical activity opportunities, and continued academic support. These findings underscore the importance of holistic approaches to support fasting children's academic success during Ramadan, addressing their physical, emotional, social, and academic needs.

Background: Audit delay represents a critical factor affecting the timeliness of financial reporting and information usefulness for decision-making. The property and real estate sector faces unique challenges in audit processes due to complex asset valuations, project accounting, and regulatory requirements, making audit delay a significant concern for stakeholders. Objective: This study aims to examine the effect of firm size, leverage, and audit quality on audit delay in property and real estate companies listed on the Indonesia Stock Exchange (IDX). Methods: This quantitative study employed multiple regression analysis using a sample of 65 property and real estate companies listed on IDX during 2020-2024, resulting in 325 firm-year observations. Audit delay was measured as the number of days between fiscal year-end and audit report date. Independent variables included firm size (natural logarithm of total assets), leverage (debt-to-equity ratio), and audit quality (Big 4 auditor dummy). Control variables encompassed profitability, company age, and audit opinion type. Results: The findings reveal that firm size has a significant negative effect on audit delay (β = -8.743, p < 0.01), indicating that larger companies experience shorter audit delays. Leverage shows a significant positive effect on audit delay (β = 4.562, p < 0.05), suggesting that higher leverage increases audit complexity and duration. Audit quality demonstrates a significant negative effect on audit delay (β = -12.385, p < 0.01), confirming that Big 4 auditors complete audits more efficiently. The model explains 68.4% of the variance in audit delay (R² = 0.684). Conclusion: Firm characteristics and audit quality significantly influence audit delay in the property and real estate sector. Companies should focus on maintaining optimal capital structure, engaging high-quality auditors, and leveraging size advantages to minimize audit delay and enhance financial reporting timeliness.

Bookkeeping administration is an important aspect in waste bank activities because it has the benefit of recording and carrying out complete and detailed reporting within a certain time period, so that there are no differences in calculations between customers and the Waste Bank management. The importance of bookkeeping administration in managing the Waste Bank (recording the entry and exit of each type of waste managed by the Waste Bank), can help optimize waste management and increase the effectiveness of waste management. Simple bookkeeping (in the form of Socialization) was introduced in the transaction cycle at the Bank Sampah "Sami Berkah", Kelurahan Meteseh, Kecamatan Tembalang, Semarang (making a Chart of Account, Journal from proof of transactions, posting to the ledger and subsidiary books, up to making Financial Reports). The administrative management of the Bank Sampah Sami Berkah has met the minimum requirements of the Dinas Lingkungan Hidup, starting from books, officers, waste reception schedules, until the waste deposited has been sorted by customers/members. Likewise, the duties and responsibilities of waste bank management officers are in accordance with the job and description of the organizational structure. The proposed use of the information system at the "Sami Berkah" Waste Bank is the use of an Android-based application or web system (mobile web access) in order to accommodate the need for faster and easier information access for customers/Members and Waste Bank managers, as well as being able to overcome the Bank's operational problems. Waste starts from customer registration, savings transaction processes to reporting, efficiently and with integrity. and easy to manage by admins and monitored by users directly.

This article is a report on community service activities in order to fulfill the 2023 Government Assistance Program for Facilitating Cultural Advancement organized by the Region XII West Kalimantan Cultural Advancement Agency. The purpose of this article is to reintroduce, preserve and develop literacy culture, especially reading and writing in Javanese texts, to teachers, especially Islamic Religious Education Teachers (PAI) and Local Content Teachers (Mulok) at the junior high school/equivalent level in Sambas City. PAI and Mulok teachers are also the spearheads of introducing local culture. Therefore, this activity focuses on recognizing Jawi letters and reading Jawi writing. The reporting procedure is based on a qualitative descriptive approach. Data collection techniques were carried out using interviews, observation and documentation. The results of the research show that PAI and Mulok teachers at junior high school/equivalent level actively participate in seminar activities and practice reading and writing Jawi texts. This is very important because the development of an independent curriculum today requires the capacity and creativity of schools, especially teachers and is a benchmark for school progress. Apart from that, material development should focus on exploring local wisdom, one suitable material is the practice of reading and writing Javanese texts.

This research aims to understand the effectiveness of the current tax law regulations regarding e-commerce in Indonesia on state tax revenue. Additionally, it discusses the potential of e-commerce taxation, inhibiting factors, and efforts made by the Directorate General of Taxes to increase tax revenue in Indonesia. This study is an empirical legal research with a qualitative approach. Types and sources of data include primary and secondary data. Data collection techniques used were interviews with representatives from the Direktorat Jendral Pajak, followed by qualitative data analysis techniques. The research findings indicate that the current regulations do not yet cover the taxation of e-commerce itself. The imprecision of regulations leads to the existence of untapped tax potentials if e-commerce taxation is further regulated. Moreover, there are still many taxable entrepreneurs (PKP) who are not compliant in tax payments and reporting. The constantly changing regulations contribute to legal uncertainty in society. Inadequate supervision is also one of the inhibiting factors in realizing the potential increase in tax revenue from e-commerce transactions in Indonesia.

The success of stroke treatment is determined by the speed and accuracy of treatment. The golden time in treating stroke is ± 3 hours. Integrated Referral System SISRUTE is a tool that facilitates the transfer of health services between various health facilities.Rapid reporting through the web application is facilitated by this system.. The aim of this research is the relationship between the use of an integrated referral system (SISRUTE) and the speed of success in emergency treatment of stroke cases in the0AGD0of the0DKI0Jakarta0Health Office. The research method that will be used is an analytical research design with a correlational The design was cross-sectional, with a population of 340 participants and 77 participants chosen for the sample size. Using the parametric Chi-Square test. The results show a relationship between using the integrated road system (SISRUTE)..and the success rate of speed of emergency treatment of stroke cases in the0AGD0of the0DKI0Jakarta Health0Office0with a p-vlue of 0.014 < 0.05. Conclusion: The use of an integrated referral system can influence the success rate of stroke emergency treatment.    

Land grabbing is the act of taking rights or property arbitrarily or without paying attention to laws and regulations, such as occupying someone else's land or house to which they do not have rights. The act of illegally grabbing land is an act that is against the law, which can be classified as a criminal act. In connection with this case, this is the reason for the author to discuss the factors causing the crime of land grabbing in the Tulang Bawang area as well as efforts to overcome the crime of land grabbing. in the Tulang Bawang area. This research uses a normative juridical approach and is supported by an empirical juridical approach. Data collection was carried out using literature studies and field studies by conducting interviews with Tulang Bawang Sector Police officers, perpetrators and lecturers in the criminal law department at Lampung University, then the data was analyzed qualitatively. The results of the research and discussion show that the causes of land grabbing crimes in Tulang Bawang include environmental factors, weak self-control factors, family factors, and economic factors. Apart from that, efforts to overcome group fights are carried out through 2 (two) means, namely penal and non-penal. Penal measures are carried out only up to the point of reporting to the authorities. Meanwhile, non-penal efforts are carried out through mediation.    

This research aims to increase sales of the "Cinta Rasa" project business through the implementation of Mandiri KKN which meets the established principles. Through analysis of local economic conditions, it was found that more than 50% of food sector business actors in Tuban Regency do not yet have halal certification, which has become a mandatory requirement following Law Number 33 of 2014. This research includes the stages of preparation, implementation, evaluation, reporting, and follow-up to Mandiri KKN. It is hoped that Mandiri KKN will be able to provide students with knowledge, skills and awareness of social life, as well as encourage innovation in the field of entrepreneurship. The focus of this research is increasing sales of the "Cinta Rasa" dent business through the implementation of halal certification, thus providing certainty of product halal status which increases consumer confidence and sales potential.

Cross-sector land registration is land registration with subsidized assistance for low- income people who work in small and medium enterprises, SMEs, agriculture, fishermen, and fish farmers, in this case financing land rights certification services at the land office. That is how the issue is stated. (1) How Kupang City should go about implementing cross-sector land registration. (2) What are the challenges facing Kupang City in adopting cross-sector land registration? (3) How may cross-sector land registration be implemented in Kupang City? Empirical research is the methodology employed, and data is gathered through a literature review and interviewing 20 respondents. The findings of the study demonstrate (1) Kupang City's cross-sector land registration implementation procedure. Cross-sector land registration is implemented sporadically, making it a cross-sectoral process. sector comes before the gathering of legal data. (2) Obstacles to the implementation of cross-sector land registration in Kupang City include many incomplete documents, absences during the socialization of land title certificates, and problems with the applicant's land. (3) The solution to the obstacles to implementing cross-sector land registration is that the land authorities carry out monitoring and evaluation every week From the onset to the conclusion of the cross-sector implementation, and the community participates more in cross- sector implementation activities. This research has led to the following conclusions: (1) cross-sector land registration implementation Planning, negotiation, team building, gathering legal data, certification, and reporting are the phases of implementation that will take place in Kupang City based on the decision made by the head of the Kupang City Land Office. (2) Barriers to the implementation of cross-sector land registration In Kupang City, obstacles occur internally and externally, internal land parties must build relationships with related agencies and externally there are still many incomplete files, lack of community participation and land problems. (3) How to get around roadblocks in the way of Kupang's cross-sector land registration implementation; how to have officers be more proactive in reaching out to pertinent agencies and supplying information about cross-sector land registration.

The objectives of this research are: 1. To determine the role of the Sikka resort police in reducing cases of two-wheeled vehicle theft in the city of Maumere. 2. To find out the factors that hinder the success of the Sikka resort police in reducing cases of two-wheeled vehicle theft in the city of Maumere. The type of research used by researchers is empirical legal research. It is oriented towards primary data (field research results). The results of the research show that 1. The Sikka Resort Police carries out various important roles, namely: receiving complaints from the public, carrying out investigations, which are then followed by delegation files to the public prosecutor to be forwarded during the examination of the case in court. In their preventive role, the Sikka Resort Police do this by holding activities such as certain operations, selective raids, guarding, police patrols and routine patrols. Meanwhile, the repressive role of the Sikka Resort Police takes action jointly with the prosecutor's office and the court in imposing criminal sanctions. 2. Factors that hinder the Sikka Resort Police in dealing with criminal acts of motor vehicle theft include the public being late in reporting, the perpetrator running away, the reporter not knowing who committed the theft, the reporter having no witnesses, evidence (no CCTV), vehicle without keys, lack of evidence and evidence, difficulties when searching for lost vehicles because they are still carrying out manual checks.

Micro, small and medium enterprises (MSMEs) usually carry out financial recording and reporting in a simple manner, which is not in accordance with applicable financial reporting standards. This can mislead users of financial reports. The preparation of financial reports using Financial Accounting Standards (SAK) for MSMEs is expected to provide clear guidelines in recording and presenting MSME financial reports. The aim of this research is to find out how SAK EMKM is applied to company financial reports (Case Study of Bakpia Gading Kediri). This research is a quantitative descriptive research on the application of SAK EMKM to financial reports at Bakpia Gading Kediri with a research time limit of 1 month in January 2022. The data source in this research is primary data obtained from the company directly. Data collection techniques are carried out through interviews and documentation. The data analysis technique in this research is quantitative descriptive. The results of the research show that Bakpia Gading in preparing financial reports has not implemented or used financial reporting guidelines that are in accordance with the applicable SAK EMKM, the company only prepared very simple reports.

This study aims to determine the effect of clarity of budget targets and reporting systems on performance accountability at the Regional Financial and Asset Management Agency (BPKAD) of Merangin Regency. This research uses quantitative methods and a causal associative approach, data collection techniques using questionnaires and the sample in this research was 47 employees at BPKAD Merangin Regency using purposive sampling techniques. Data analysis techniques are using descriptive statistics, data quality testing, classical assumption testing, multiple linear regression analysis and hypothesis testing. The results of this research partially show that the variables clarity of budget targets (X1) and reporting system (X2) have a significant effect on performance accountability (Y). Meanwhile, simultaneous testing shows a significant positive influence on performance accountability at BPKAD Merangin Regency.

The National Zakat Amil Agency is a zakat management organization formed by the government, consisting of elements of the community and government whose task is to collect, distribute and utilize zakat in accordance with religious provisions. The Jambi City National Zakat Amil Agency (BAZNAS) carries out the task of managing zakat at the city level. This research aims to analyze zakat management which consists of planning, organizing, reporting, directing and supervising zakat in Baznas Jambi City, to find out the obstacles that exist in the zakat management process in Baznas Jambi City, and to find out solutions in managing zakat in Baznas Jambi city. In this research, researchers used qualitative descriptive methods. To reveal this problem in depth and comprehensively, the author collected data through observation, interviews, documentation. The research results show that the implementation of zakat management in Jambi City Baznas is in accordance with management theory, where management theory consists of planning, organizing, reporting, directing and supervising. The implementation of zakat management in Baznas Jambi City has met the management theory standards. So the implementation of zakat management in Jambi City Baznas is quite good, even though zakat funds are still lacking, Jambi City Baznas continues to distribute zakat funds to parties who need them so that the benefits of zakat funds in Jambi City can be felt by the community as intended in the zakat law

Cases of sexual violence against children, especially those with mental disorders, are a serious problem that requires attention in law enforcement and child protection in Indonesia. In this context, the lack of regulations that specifically regulate the protection of children with mental disorders creates obstacles in handling cases and protecting victims. The problem raised in this research is: how is the law enforced for criminal acts of sexual violence committed against children with mental disorders and what efforts are made by investigators in this case to fulfill the rights of victims. This research is directed towards empirical legal research and the approach used in this research uses a statutory approach and a case approach. This research was carried out at Gorontalo Police. The results of the research and discussion explain that the law enforcement process for criminal acts of sexual violence against children who also experience mental disorders involves a series of steps that take into account the special conditions of the victims. Namely, the fulfillment of the victim's rights as a child with mental disorders, including: during the investigation and inquiry process the victim continues to be accompanied by P2TP2A, Social Services, psychologists and psychologists. This proves that the child is being looked after so that there is no trauma after the incident. In Indonesia there are no regulations that explicitly regulate this matter so investigators still use Article 81 paragraph 1 in conjunction with Article 76 e or Article 82 paragraph 1 in conjunction with Article 76 e of Republic of Indonesia Law No. 17 of 2016 concerning the Determination of Government Regulations in Lieu of Republic of Indonesia Law No. 1 of 2016 Regarding the 2nd Amendment to Republic of Indonesia Law No. 23 of 2002 concerning Child Protection into Law in conjunction with Article 64 paragraph 1 to 1 of the Criminal Code. With the general stages of the law enforcement process, namely, Reporting, Investigation, Examination of Victims, Collection of Evidence, Determination of Suspects, fingerprinting process, and then it is handed over to the prosecutor's office for the court process.

Currently, internally funded research and community service activities are still carried out at a semi-computerized level, so the data is not yet well integrated. The process of submitting proposals and reporting research activities and community service still uses Google Form, while assessments are carried out using Microsoft Excel. In this process, several obstacles have been identified, one of which is the potential impact of changes to submission data which could affect other data. Therefore, a fully computerized information system will be created, aimed at making it easier for P3M units to manage the internal grant application, assessment and reporting process through an online-based website. The results of this research, the internal grant application system for processing internal grant data has been integrated with the results of black box testing, obtaining a percentage of 100% which is in accordance with the goals and functions of the system. Apart from that, user response testing or User Acceptance Testing (UAT) has been carried out with an average percentage result of 90.83% stating that the system helps in improving the smoothness of the internal grant application process