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The purpose of this study is to evaluate the preparation of foundation financial statements by KJA XYZ using automatic Microsoft Excel and assess its compliance with ISAK 335. This research employs a qualitative descriptive approach, utilizing observation, interviews, and documentation as data collection techniques. The analysis was carried out descriptively, by presenting the results of data management in narrative form. The results of the study indicate that the preparation of foundation financial statements by KJA XYZ using Microsoft Excel is in accordance with ISAK 335, which includes financial position statements, comprehensive income statements, net asset change statements, cash flow statements, and notes to the financial statements. The use of Microsoft Excel has been proven to simplify and increase the accuracy of recording.

This study was conducted with the aim of analyzing the difference invehicle traffic volume in the morning and afternoon on the Moch.Sruji-Jalan PB.Sudirman road section in Jember Regency. The survey was conducted through field observationby directly recording vehicle volume at 15-minute intervalsminutes, covering four categories of vehicles: heavy vehicles, light vehicles, motorcycles, and non-motorized vehicles. The data obtained was analyzedusing a quantitative approach assisted by the SPSS application, including a normality testand a mean difference test to determine the significance of the difference invehicle volume between the two observation times. Descriptively, traffic flowin the morning had a higher volume, especially during peak hoursaround 06.00-08.00 with a total of 450-500 vehicles, whilein the afternoon it was in the range of 250-350 vehicles. In addition, motorcycleswere the most dominant type of vehicle in traffic flow compared toother vehicle categories. The conclusion of this study is that the pattern ofcommunity activity, which is more intense in the morning, makes this perioda peak hour with the potential to cause congestion. The results of this studyare expected to be taken into consideration in the formulation of targeted traffic engineering policiesin the study area.

This study focuses on the implementation of Good Corporate Governance values such as transparency, accountability, responsibility, independence, and fairness in managing payments and accounts receivable collection at PT. BLY, a galvanizing services company based in Surabaya. Using a qualitative case study approach, data were collected through in-depth interviews and observations over five months. The results indicate that these five principles have been consistently applied, supported by a well-organized recording system, complete documentation, and coordination across divisions. However, challenges such as document delays and potential human errors need to be addressed. Aging reports of receivables and payables reflect healthy financial management. This study recommends improving the information system and staff training to strengthen the implementation of Good Corporate Governance and support the sustainable continuity of PT. BLY’s business.  

This community service program aims to improve the basic accounting literacy of the students (santri) at Pondok Pesantren Nurmadani NW Montong Lisung as a strategic effort to strengthen their financial independence. The program was initiated in response to the limited understanding of systematic financial management among santri, despite their involvement in various economic activities within the pesantren, such as the cooperative, canteen, and student organizations. The activities were carried out through four main stages: needs assessment, socialization of basic accounting concepts, financial record-keeping training, and evaluation accompanied by follow-up assistance. Interactive learning methods and experiential learning approaches were applied to ensure that participants not only understood theoretical concepts but were also able to practice them directly. The results showed a significant increase in the santris’ knowledge of the basic accounting equation, general journal, ledger posting, and preparation of simple financial statements. In addition to improved knowledge, there was also a positive shift in attitudes toward the importance of transparency, accountability, and sound financial governance. Several pesantren units began implementing the financial recording formats introduced during the training. Overall, this program successfully enhanced the technical skills and financial awareness of the santri and contributed to strengthening the pesantren’s financial management practices in a more professional and sustainable manner.

This research, entitled “Implementation of a Web-Based Student Tuition Payment Information System at SMA Swasta Manda Elu,” aims to improve the efficiency of recording and managing students’ tuition fee payments. Previously, the tuition payment process was handled manually, which often led to recording errors, delays in reporting, and difficulties in retrieving student payment data. To address these issues, a web-based information system was developed to assist the school administration in recording, reporting, and monitoring tuition payments more effectively and efficiently. The development method used in this study is the Model View Controller (MVC) approach, which separates the system’s view, logic, and database layers to simplify system management and maintenance. The final result of this research is a web-based tuition payment application that runs properly, provides convenience for school administrative staff in recording transactions, and enhances the accuracy and speed of the school’s financial administration process at SMA Swasta Manda Elu.

Asset management, especially cash, is important for the development of the company, one way that companies control cash out, especially for those with relatively small amounts to be paid regularly, can be done by forming petty cash. The purpose of this study is to analysis the petty cash procedure at PT XYZ to find out how the petty cash recording system at PT XYZ and what supporting documents are used to recognize petty cash expenditures. The research was conducted using a Qualitative Case Study approach. The results of the analysis show that the petty cash procedure at PT XYZ has been running quite well in controlling the company's operational expenses, especially for expenses with a relatively small nominal, Petty cash expenditures at PT XYZ use the fluctuation method in recording petty cash.

This study aims to analyze the effect of using multi-platform accounting on the timeliness and accuracy of financial reporting at PT XYZ, a service company engaged in the distribution of cement. In carrying out its operations, this company uses three different types of accounting applications in the financial recording process, namely Microsoft Excel, Accurate and Semenku. This study uses a descriptive qualitative research method and data collection through observation. The results of the study indicate that the use of multiple platforms simultaneously can cause data inconsistencies and slow down the financial reporting process, but on the other hand it also provides flexibility in recording transactions. Therefore, system integration or evaluation of platform use is needed to improve the efficiency and accuracy of financial reporting.

The Watu Kawula Health Center is one of the first level health service facilities that has an important role in providing health services to the community. However, in the implementation of administration, various obstacles are still found such as manual patient data recording, slow service data collection process, and difficulties in reporting and searching data. To overcome these problems, a computerized administrative information system is needed to improve efficiency and accuracy in data management.This research aims to design and build an integrated administrative information system at the Watu Kawula Health Center. The system development method used is the Waterfall model, which includes the stages of needs analysis, system design, implementation, testing, and maintenance. The system is designed using the MySQL database and PHP programming language, and is accessed through a web-based interface.The results of the development of the system show that this administrative information system is able to speed up the process of recording patient data, medical services, and making routine reports. In addition, the system also makes it easier for administrative officers to manage information in a structured and systematic manner. With this system, it is hoped that administrative services at the Watu Kawula Health Center can run more effectively and efficiently.

Kadi Pada Village is one of the villages that still manages population data manually, which often causes difficulties in recording, searching, and reporting population data. The manual process is also prone to input errors, data duplication, and lost documents. Therefore, a web-based information system is needed that can help village officials manage population data more effectively and efficiently. This study aims to design and build a web-based population data processing system that can be used by village officials to record, update, and present population data digitally. The methodology used in developing this system is the waterfall method, which includes the stages of needs analysis, system design, implementation, and testing. The technologies used include HTML, CSS, PHP, and MySQL as databases. The result of this design is an information system that has main features such as population data management, family data management (Family Card), recording population mutations (birth, moving, death), and making reports in digital format. With this system, it is hoped that the population administration process in Kadi Village will be faster, more accurate, and more organized.

The increasing global pressure for environmental sustainability has encouraged companies to adopt socially and ecologically responsible business practices. Green accounting has emerged as a strategic approach to integrate environmental information into corporate decision-making and reporting. This study aims to explore and analyze the relationship between green accounting, resource efficiency, and sustainability reporting within the framework of sustainability management accounting. The research employs a systematic review approach of 50 studies sourced from Google Scholar and the Wiley Online Library. The findings affirm that green accounting functions not only as an environmental recording system but also as a strategic management tool that supports operational efficiency and holistic sustainability reporting.

The development of embedded sistem technology is now widely used to support automatic environmental data recording processes, such as temperature, humidity, and air pressure. However, most existing weather data loggers still operate independently and are not directly connected to a computer. As a result, data collection and processing must be done manually, which is less efficient and prone to data loss. The main problem in this research is the lack of integration between microcontroller-based data loggers and simple computer operating sistems such as the Disk Operating Sistem (DOS), making it difficult to automatically store and access recorded data. This study aims to develop an embedded weather data logger sistem based on the AVR microcontroller integrated with DOS. The development process uses the waterfall model, consisting of sistem planning, requirement analysis, sistem design, coding, testing, and implementation. The designed sistem records weather parameters in real time and stores them in a file format that can be directly read by DOS without requiring additional conversion processes. The test results show that the sistem runs stably, records data accurately, and can be easily accessed through a computer. Integration with DOS allows data storage and retrieval processes to be faster and more efficient. Therefore, this sistem provides a practical solution for automatic weather monitoring that is reliable, time-saving, and easy to use in various environmental conditions.

This article examines the management of incoming letters and files at the Regional Civil Service Agency (BKD) of Central Kalimantan Province, focusing on the strategic role of information services as instruments of transparency and bureaucratic reform. Using a descriptive qualitative approach, the research was conducted through in-depth interviews with five employees and participatory observation during an internship, revealing a systematic workflow: receipt, recording, disposition by the Agency Secretary, distribution to relevant fields, and filing. The results show the effectiveness of this mechanism in handling 20-30 documents daily, despite challenges such as dependence on physical archives, risk of data loss, and limitations in digitization that could potentially cause delays. Key recommendations include training in file digitization, developing integrated SOPs, action research simulations, and an internal database platform to increase efficiency by up to 50% and strengthen public access to information. The conclusion emphasizes that incoming mail management is not merely a routine task, but a strategic foundation for accountable ASN governance, with a recommendation for further research to integrate information technology to overcome structural obstacles.

Conventional attendance systems often face various problems such as inefficiency, inaccuracies in attendance logging, and limitations in recapitulation processes. Manual systems are prone to human error and time-consuming, while fingerprint-based systems may fail when the sensor is affected by dirty, wet, or damaged fingers. This study aims to develop an attendance system based on Artificial Intelligence (AI) by utilizing the face_recognition function in Python and implementing a microservice architecture to improve efficiency and accuracy in attendance recording. The system is developed using the Agile Feature-Driven Development (FDD) method, which focuses on building system features based on prioritized business values. This method is applied within the Software Development Life Cycle (SDLC) to ensure a structured, iterative, and user-oriented development process. Facial recognition is performed by comparing the encoding of the captured face image with the data stored in the database. The results show that the system is capable of recording attendance automatically, accurately, and in real-time. Furthermore, the recapitulation process becomes more efficient as the system manages and presents the data systematically.

Rapid technological developments are driving companies to transform and build an innovation-oriented work culture in order to maintain competitiveness. Management accounting plays an important role as a strategic information system that provides accurate data for management in formulating policies, improving efficiency, and encouraging digital innovation. This study aims to analyze the application of management accounting at PT Unilever Indonesia Tbk. as a driver for the formation of a digital innovation culture and increased company competitiveness in 2024. This study uses a qualitative approach with a descriptive method based on secondary data from interim financial reports and company documentation. The results show that the implementation of digital management accounting through the integration of ERP systems, IoT-based UMS, and the use of artificial intelligence (AI) contributes to increased operational efficiency and cost control. Despite a decline in sales and gross profit, the company managed to increase its net profit by 2.84% through administrative cost savings. Digital management accounting serves as a strategic partner in decision-making and forms the foundation for a culture of innovation. Its implementation also supports the three dimensions of Dynamic Capabilities theory, namely sensing, seizing, and transforming, which comprehensively strengthen the company's competitiveness and sustainability in the digital era. Thus, digital management accounting is not merely a recording tool, but a key strategic partner in driving innovation, enhancing competitive advantage, and ensuring business sustainability in the digital age.

Village-Owned Enterprises (BUMDes) are regulated in Article 1 Paragraph (6) of the Regulation of the Minister of Home Affairs Number 39 of 2010, which states that BUMDes is a business formed by the village government with its ownership and management involving the village government and the community. BUMDesa Kareka Nduku, although it functions as a village economic empowerment institution, faces a number of challenges in its operations. Some of the main problems faced are difficulties in recording agricultural assets and tools, as well as the insynchronization between stock records in warehouses and records in the treasurer, which leads to frequent shortages of fertilizer and insecticide stocks. In addition, the manual recording process for capital and business loans causes the creation of monthly reports to take a long time, even more than an hour, and there are often errors because officers have to check daily reports from various fields. This resulted in delays in making reports that should have been submitted by the BUMDes.

This study aims to analyze the application of information technology in improving the efficiency of supply chain management at JS Store Florist in Samarinda City. This study is motivated by the rapid development of information technology and its role in supporting supply chain management, especially for small-scale businesses. This study uses a qualitative descriptive method with data collection techniques through interviews, observation, document study, and literature study. Data analysis was conducted using the SWOT analysis method. The results showed that the use of information technology can improve supply chain management efficiency, as seen from the savings in operating costs of IDR 1,300,000 per month, or equivalent to 17.21%. This proves that the application of information technology at JS Store Florist is capable of improving the efficiency of supply chain management. The use of marketplaces, digital recording, and online ordering strategies has been proven to accelerate production and distribution, as well as providing recommendations for the development of a more integrated digital ordering system to strengthen competitiveness and business sustainability in the face of increasingly fierce competition in the florist business.

The administrative system implemented at the Tangerang City PMI Headquarters is still semi-computerized, causing several issues such as inconsistent document formats, higher risk of recording errors, longer processing times, and excessive paper use. Additionally, delays in determining the leader’s availability often hinder the disposition and signing process, resulting in postponed activities. To address these problems, a Web-Based Administrative Management Information System was developed, named “Si-Markot”. This system aims to improve the efficiency of managing incoming and outgoing correspondence through digital archiving, electronic disposition, and digital signature features for leaders. Si-Markot functions as a structured digital repository that enables quick document searches and real-time tracking. The research methodology includes observation and literature study, with system development based on the Rapid Application Development (RAD) approach. System modeling was conducted using Unified Modeling Language (UML), implemented with PHP programming language and phpMyAdmin as the database. The system was tested using the Black Box Testing method. The results of this study produced a web-based administrative management application specifically designed for managing correspondence at the Tangerang City PMI Headquarters, improving efficiency, reducing paper usage, and accelerating document disposition and processing.

This study is a literature review that examines the role of QRIS as a payment gateway in improving the efficiency of Accounting Information Systems (AIS) in MSMEs. Digital transformation in payment systems is key to speeding up, enhancing accuracy, and securing transaction records. QRIS provides a practical solution by integrating various non-cash payment methods into one system, enabling automated real-time recording and faster financial reporting. A review of ten studies shows QRIS helps speed up recording, ease reconciliation, reduce input errors, and serve as a strategic tool for AIS digitalization in the digital economy era.

Community Health Centers (Puskesmas) serve as the frontline for basic healthcare services for the community. However, the services at Waimangura Community Health Center are not yet fully optimal due to several obstacles, particularly in patient data recording, which is essential for registering every individual who visits for health check-ups, registration, and medical record management. Therefore, an information technology-based system is needed to enhance the effectiveness and efficiency of services. This research aims to implement a healthcare service system at Waimangura Community Health Center using the CodeIgniter 3 framework by applying the MVC (Model, View, Controller) method. The MVC method was chosen because it can separate application logic, display, and data management, making the system more structured, easier to develop, and maintaining consistency. The research stages include needs analysis, system design, implementation, and testing. The implementation results show that the built system is capable of assisting officers in patient registration, medical record data management, and information services. Patients also benefit from more transparent and efficient services. Based on the trial results, the system operates according to user needs and can improve the quality of healthcare services at the Waimangura Community Health Center. Thus, the implementation of CodeIgniter 3 with the MVC method has proven effective in building a structured, easily maintainable healthcare service system that can be further developed to support digital-based healthcare services.

Attendance is an essential component of school management that serves as both proof of presence and a basis for evaluating the discipline of teachers, students, and staff. The manual attendance system that is still widely used often leads to several issues, such as delayed data recapitulation, potential attendance manipulation, and low recording accuracy. This study aims to design and develop a web-based attendance application at SD Negeri 19 Pasar Cubadak by integrating geolocation, timestamp, and face recognition features as attendance validation tools. The research method employed is the Research and Development (R&D) approach using the Waterfall software development model, which includes the stages of requirements analysis, system design, implementation, and testing. The application was developed using the Laravel framework with PHP and JavaScript programming languages and a MySQL database. The results show that the web-based attendance application can record attendance in real-time, automatically validate user location and identity, and generate accurate and transparent attendance reports. The User Acceptance Test (UAT) results indicate that the system is user-friendly, improves recapitulation efficiency, and assists the principal in objectively monitoring school members’ discipline. Therefore, this application is expected to serve as a modern solution to enhance the effectiveness of attendance administration in primary education environments.