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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

Stunting caused by malnutrition during the growth and development process has a higher risk of illness and death in adulthood, so it can hamper motor skills and reduce the level of productivity and competitiveness of a nation (Rahmadhita, 2020). National nutritional status survey data (SSGI) in 2022, the prevalence of stunting was 21.6%. The target stunting rate in Indonesia is 14% in 2024 and the WHO standard target is below 20%, therefore how important it is to handle stunting in Indonesia. The aim of this research is to determine the factors that influence the incidence of stunting in toddlers. The method in this research is a full text critical review in Indonesian. Articles were selected in stages using the appraisal tool preferred reporting items for systematic reviews and meta analyzes (PRISMA), then duplicate filtering was carried out, screening was carried out based on title and abstract, full text, feasibility studies and until the final stage 11 articles were found that met the inclusion and study criteria. appropriateness. The results of this research show that the factors that influence the incidence of stunting in toddlers are exclusive breastfeeding, low birth weight, infectious diseases, mother's height, mother's education, family income, and nutritional status of pregnant women.

The purpose of this community service is to enhance understanding and knowledge among employees regarding the management and recording of existing asset conditions up to reporting, and to create added value in managing company property in a more orderly, accountable, and transparent manner, as well as the use of supporting technology in conducting company inventory, particularly at PT. Bahruny Kuala Besilam, Tanjung Pura, Langkat Regency, North Sumatra Province. The materials to be presented in this community service are: governance, effectiveness, and efficiency in optimizing company inventory. This is related to enhancing and creating added value in managing company property as a support for data completeness planning activities in realizing program planning activities at PT. Bahruny Kuala Besilam, Tanjung Pura, Langkat Regency, North Sumatra Province. From this community service, it is evident that there has been an improvement in the understanding of PT. Bahruny Kuala Besilam, Tanjung Pura employees regarding the more orderly, accountable, and transparent management and recording of asset conditions in the company's asset records.

The aim of this research is to determine the implementation of the whystleblowing system in PTN student organizations in Central Java Province, the level of disclosure of student fund fraud cases found with the whystleblowing system, and to find out how to build an effective whystleblowing system in student organizations. This research uses primary data with qualitative analysis techniques using a descriptive approach. The implementation of the whistleblowing system in PTN student organizations in Central Java Province not only aims to detect and overcome potential ethical violations, but also to increase the trust and integrity of the entire campus community. The level of fraud revealed through the Whistleblowing System can vary, depending on factors such as the size of the institution, internal policies, and the level of awareness of organizational staff about the importance of reporting fraud. An effective whistleblowing system in the context of student organizations involves a series of strategic steps and attention to key elements that include developing a system that not only facilitates safe and anonymous reporting, but also encourages a culture of transparency, integrity and fairness among organizational members.

The Bhina ​​Tunas Bhakti Juwana Vocational School IT team is a unit team at Bhina ​​Tunas Bhakti Juwana Vocational School which has the task of managing media and everything related to IT. With current reporting techniques, reporting problems is still relatively slow and has an impact on the IT team's slow resolution of complaints from units or rooms experiencing problems. Therefore, the author has the initiative to build an IT Complaint Service System at Bhina ​​Tunas Bhakti Juwana Vocational School. This system is designed to provide reporting, monitoring and IT problem solving services in the school environment. The research methodology used is a qualitative method that uses observation, interview and literature study techniques in data collection. In designing the system, it refers to an object-oriented approach, so UML (Unified Modeling Language) is used. The output of this research will be a website-based IT complaint service system implemented at Bhina ​​Tunas Bhakti Juwana Vocational School.