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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.

The research was initiated in response to the increasing number of violations committed by media organizations, particularly those relating to violations of media ethics rules. Up to 30% of code of conduct violations are committed by online media. The Press Council said the number of news complaints reached more than 500 complaints throughout 2012, 98 of which were related to online media. As many as 76% of complaints related to violations of the Code of Ethics for Journalists. Technological advances along with the rapid development of social media have made it easier for people to disseminate information, ranging from writing, reporting, to disseminating information encountered in everyday life. In creating information, it is necessary to understand the journalistic code of ethics so that the content shared does not cause new conflicts in society. This research was conducted to examine how the Code of Journalistic Ethics is applied to the Twitter account TRIBUN LOTTO21GROUP as a citizen journalism media. This research is a descriptive qualitative research which means describing, presenting, explaining, or answering an existing problem in more detail

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.

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 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.  

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.

This study aims to examine the role of internal auditors in financial reporting quality. Financial reporting is an important aspect considered in decision-making processes. The role of internal audit is highlighted as having a significant impact on improving the quality of financial reports. The method applied in this research is qualitative descriptive method using literature review. Based on the analysis results of this study, it is shown that internal audit plays a role in the quality of financial reporting in companies.

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.

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.

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

A website-based application system that is one of the Internet media that is often used to do various things by providing services ease, speed especially in the recording process. The Polytechnic of Navigation Sciences (PIP) Semarang, previously still used manual methods in the process of guiding the Final Tasks (scripts) of its tarun. Given the current advances in information technology, the manual can be improved to anticipate problems in the guidance process, for example, the missing or missing guidance records can be minimized by using an application system. For this, it is necessary to build an e-logbook application system that can input data from a manual system to a website-based application system aimed at managing data and storing data as well as building a system which can facilitate the performance of the lecturer and the study program performance at the Polytechnic of Shipping Science (PIP) Semarang. The objective of this research is to develop a website based application system such as e-logbook to make the process of recording the final guidance activities of the cadets easier. This research uses the type of qualitative data with data collection in the form of interviews with tutoring lecturers and cadets in PIP Semarang, observation and literature studies. The utilities used in the development of this system are PHP and MySQL. The research resulted in an e-logbook system that is easily accessible to various stakeholders in the Semarang Polytechnic of Shipping Sciences (PIP) environment that includes structured recording, storage, and reporting.

This research investigates the prevalent challenges and identifies strategic approaches for effective resource utilization in secondary schools. Through a mixed-methods study involving quantitative analysis and qualitative interviews, the research highlights significant problems such as budget constraints, outdated educational materials, and disparities in resource distribution between urban and rural schools. The study reveals that 75% of surveyed schools encounter difficulties in resource allocation, with urban schools having better access to technology and trained personnel compared to their rural counterparts. Qualitative findings underscore the importance of several strategies to optimize resource usage. Needs-based allocation is identified as a critical approach, with schools that tailor resources to specific needs reporting improvements in student engagement and achievement. The integration of technology, combined with comprehensive teacher training on digital tools, is pivotal in enhancing learning experiences. Moreover, collaboration with the community and local businesses emerges as a valuable source of additional resources and real-world learning opportunities. The establishment of resource-sharing networks among schools is also noted as an effective measure to mitigate the impact of budget constraints and promote a more equitable distribution of materials and expertise. This study contributes to the discourse on educational equity and efficiency, offering actionable insights for policymakers, educators, and administrators. By emphasizing the need for localized solutions, technological equity, and community engagement, the research points towards a more equitable and efficient educational landscape. Future research directions include exploring the longitudinal impacts of these strategies on educational outcomes and the role of policy reforms in supporting resource optimization efforts.    

Penelitian ini bertujuan untuk menganalisis efektivitas penggunaan media-media pembelajaran anak tunarungu. Penelitian ini menggunakan pendekatan kualitatif dengan metode Systematic Literature Review  dengan diperkuat dengan model PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses). Setelah melalui beberapa langkah proses penelitian, akhirnya dipilih 19 referensi literatur yang relevan. Studi sebelumnya menunjukkan bahwa video BISINDO efektif dalam memberikan representasi visual yang jelas tentang bahasa isyarat, memfasilitasi pemahaman kosakata dan struktur kalimat, serta memberikan fleksibilitas dalam pembelajaran. Dengan demikian, media pembelajaran video efektif dalam meningkatkan pengetahuan anak tunarungu mengenai Bahasa Indonesia.

Adoption of IFRS in Indonesia began in 2008, namely the initial adoption stage of IFRS based on Indonesia's commitment to support its achievements in one global accounting standard at the G20. IAI itself formulated the full adoption of IFRS in several stages, namely (1) the initial stage of IFRS adoption which began in 2008, (2) the convergence stage of preparation for full adoption of IFRS in 2010, (3) the first stage of full adoption of IFRS which began in 2012, (4) the second stage of full adoption of IFRS in 2015, (5) the third stage of full adoption of IFRS in 2018, (6) and the fourth stage of full adoption of IFRS in 2020. IFRS adoption is sought as a form of improving good financial reporting in improving quality of accounting information. This research will examine differences in the quality of accounting information before and after full adoption of IFRS. This research will take a sample of telecommunications sub sector companies,healthcare, and consumer non-cyclical registered as a member of the BEI. This research examines the value relevance of Ohlson's stock price proxy. The analysis technique used is paired sample t-test with a significance level of 5%. This research concludes that the full adoption of IFRS stage one has contributed to improving the quality of accounting information. This research shows that the quality of accounting information as seen from its value relevance will increase followed by a high increase in disclosure.