Publication Search

In the digital era, mobile operating systems (OS) play a pivotal role beyond mere application execution platforms. They are essential for optimizing energy efficiency and enhancing security, particularly in the realm of mobile banking. This paper explores the critical role of mobile OS in supporting sustainable economic growth through efficient energy use and robust security measures in mobile banking transactions. The focus is on how these OS advancements contribute to a secure and environmentally responsible digital economy. Key aspects covered include energy optimization strategies, security enhancements such as data encryption and multi-factor authentication, and the integration of these technologies into mobile banking applications. By addressing these challenges, mobile OS not only ensures sustainable economic development but also fosters financial inclusivity and security in an increasingly digital world.    

The implementation of the Village Financial System in Gunungsari village has been very effective, this can be seen from the process of preparing the Village Revenue and Expenditure Budget through Siskeudes which is more easily accessible because of the complete features available in the application. As in Permendagri No. 113 of 2014 concerning villages, namely Planning, Implementation, Administration, Reporting, Accountability, reporting process. The type of research used is qualitative research. Data was obtained by conducting direct interviews, observation and documentation in Gunungsari village by obtaining primary data through interviews with resource persons and secondary data obtained from existing documentation in Gunungsari village, village history, general description and financial reports. The research results show that the implementation of the village financial system plays an important role in the efficiency and transparency of the use of village funds. This system requires strict procedures in financial management, including better reporting and accountability.

This research aims to determine the management of village funds in Pagar Puding Lamo Village, Tebo Regency from the perspective of sharia financial management. This research is a type of qualitative research using descriptive analysis. Descriptive analysis is data obtained and expressed in the form of words and images, so that it can be described to provide clarity. This research uses data collection methods by means of observation, interviews and documentation. The results of this research indicate that the management of village funds in Pagar Puding Lamo Village is in accordance with Permendagri No. 113 of 2014 starting from the planning, implementation, administration, reporting and accountability stages. In the review of sharia management regarding the management of village funds, it is clear that the management still does not implement the sharia system, the system used still tends to be conventional, but judging from the nature and values ​​of honesty, trust and fair sharia in its management, village officials have implemented it in managing village finances.

This study provides a comprehensive comparative analysis of financial literacy among Millennials and Generation Z across various global contexts, drawing on recent data from major international surveys. The research examines key indicators of financial knowledge, behaviors, and attitudes, revealing a complex landscape characterized by both promising developments and significant challenges. While both generations demonstrate increased engagement with digital financial services, there often remains a gap between their technological savviness and comprehensive financial understanding. The analysis highlights significant regional disparities in financial literacy, influenced by factors such as digital technology prevalence, education systems, economic environments, and cultural attitudes. The study underscores the profound impact of technology on financial literacy and emphasizes the need for tailored financial education incorporating digital literacy and critical thinking skills. Policy implications include developing comprehensive national strategies for financial literacy and fostering international cooperation. This research contributes valuable insights for educators, policymakers, and financial institutions to enhance financial capability among young adults globally in an increasingly complex financial landscape.

This research aims to determine the Influence of Accounting Information Systems in Mediating the Quality of Financial Reports on the Performance of MSMEs in Medan. The approach used in this research is quantitative, a survey with a Likert scale was distributed to stakeholders interests of MSMEs in Medan. Data analysis carried out using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS. Research finds significant effects accounting information systems and the quality of financial reports on the performance of MSMEs. In addition, this research highlights the mediating influence of financial report quality on the relationship between accounting information systems and performance in Medan.

This study is entitled Study Analisys of the Urgency and Implementation of the Law Number 8 of 2010 on Prevention and Punishment of Money Laundering. The development of the financial sector in Indonesia continues to progress, but the legal process has not followed the guidelines set by the Indonesian Financial Law and Regulations on Unlawful Money Transfer. Indonesia has enacted several laws to address this problem, including Financial and Material Law Number 8 of 2010, which aims to maintain economic stability and the integrity of the financial system, promote social harmony, economic growth, and government reform. The Indonesian government has implemented various measures to eradicate money laundering, including bilateral and multilateral forums, the concept of double crime, and the implementation of the "KYC" principle. The government also imposes fines on those who break the law, such as fines, jails, and non-bank fines. In the end, money laundering in Indonesia can be effectively managed through legal action and international cooperation. This research uses normative research methods, using non-fiction data sources, electronic journals, legislative regulations, and other relevant library sources to conduct research. The purpose of this research is to find out the urgency of Law Number 8 of 2010 on the Prevention and Eradication of TPPU and what efforts are being made to prevent and eradicate TPPU.

Government policy changes and drug price fluctuations related to e-catalog can affect drug costs and types purchased between 2022 and 2023. This research aimed to analyze the differences in drug procurement using the e-catalog system and its interaction with hospital financial and operational variables. The study employed a mixed-methods approach to understand the dynamics of drug procurement at Pharmacy Department of X Hospital through the e-catalog system between 2022 and 2023. This research evaluated changes in purchasing volume, costs, cost efficiency, and service speed. Quantitative data were obtained from e-catalog documentation, focusing on the types, volumes, and prices of chronic medications, as well as BPJS claims. Statistical analysis was used to compare the study periods, while qualitative data from in-depth interviews with 15 respondents, observations and document analysis enriched the understanding of procurement process changes through data triangulation analysis.  The results demonstrated an increased use of e-catalog, with policy changes leading to supplier diversification and price flexibility. Quantitative findings indicated a 25% increase in the volume of drug purchases through the e-catalog from 2022 to 2023, accompanied by a 15% reduction in average drug prices due to heightened competition among suppliers. Additionally, procurement efficiency improved by 30%, as reflected in the reduction of the procurement cycle time from 45 days to 31 days. These findings indicated shifting needs and procurement strategies, affecting budget efficiency and the speed of fulfilling drug requirements. In conclusion, strategic adaptations and ongoing evaluations in managing e-catalog are essential to address financial and logistical challenges, ensuring patient satisfaction and drug availability.    

Green energies are more adapted to the environment, and their production and production are less polluted. Moreover, since there is no end to this energy category, green energies are taking on an ever-increasing share of the world's energy supply system, even in countries with fossil fuels. The current study aims to examine the factors affecting green energy consumption in Group 7 countries using a table-based data approach (Panel data quantile regression) from 1996-2022. The study examined how financial impacts such as the Good Governance Index (GGI), Human Capital (MYS), Trade Openness (TO), Income (GDP), Inflation (INFL) and Non-Financial Fixed Capital Formation (GFCF) are affected. Thus, assuming the stability of other factors, by an increase of one unit in GGI, MYS, TO, GDP, INFL, and GFCF, green energy consumption (GEC) increases between 0.24 and 0.59%, 2.46 to 7.12%, 0.98 to 1.53%, 0.73 to 1.03%, 0.42 to 0.62% and 1.07 to 1.73%. Given the positive and meaningful impact of the Good Governance Index and Human Capital on green energy consumption, it is proposed to double attention to the quality of laws and regulations, the rule of law, and the design and enforcement of laws in protecting the environment and developing more clean energies. The results can be an outstanding lesson for creating and developing countries.  

The sharia economy offers a different approach from conventional economics, prioritizing the principles of justice, transparency, and sustainability. In the sharia economic system, there are various instruments that must be understood in depth by the actors. One of these instruments is sharia tax or known as Al-Kharaj. Al-Kharaj is a type of tax levied on land conquered by Muslims and administered by the government. This concept not only contains financial aspects but also has high social values and justice. This community service activity uses a lecture and discussion method aimed at STIE Ganesha Semester 4 Regular A. Management S1 students A. This activity is prepared for approximately 3 (three) months which includes the preparation, planning and implementation stages. The implementation of the activity was carried out for 1 (one) day, where the PKM team consisted of 4 (four) STIE Ganesha dsen and 8 (eight) students, where the lecturer was responsible for compiling the material and giving lectures, while students assisted in logistics and documentation to ensure that the activity ran smoothly and effectively. With a clear and interactive presentation, the lecture session succeeded in providing participants with a deep understanding of Al-Kharaj sharia tax  and with an interactive and collaborative atmosphere, the discussion session succeeded in deepening the participants' understanding and giving them the opportunity to apply the concepts they have learned in practical situations.

Digitalization and information technology have a significant impact on business processes. This problem can be solved through synthesis, which involves the use of new computing technologies. Picture books are one example of advances in information technology in the field of education. This research was conducted with the aim of finding out the effectiveness of using chart books in the process of managing financial records. The research method used is a qualitative summary based on theory, research results and conclusions reached. Research, historical information, and survey results are then collected, analyzed, and compiled. The study found that book charting applications play an important role in the purchasing process, with technology used in the review process through an integrated and automated system. In order for the documentation process to be more efficient and effective, it must comply with established standards and guidelines. Organizations are becoming more diverse and integrated. Improved analyst performance indicates that the commentator is trustworthy and knowledgeable, thereby improving overall quality. Based on this, we can conclude that the Diagram Book application helps in the financial report review process.

Education plays a crucial role in the development and survival of a nation. Teachers as the main actors in the educational process have a big responsibility in achieving successful quality education. This research aims to examine the impact of awards and recognition on the achievement motivation and professionalism of Indonesian language teachers. The research method is a qualitative approach with in-depth interview techniques, a hypothetical case study conducted on five Indonesian language teachers from two different schools. The research results reveal that awards increase work morale, encouragement to innovate, and teachers' intrinsic motivation. Recognition also has a significant impact on professionalism by increasing commitment, performance standards, and collaboration between teachers. Effective forms of reward include financial rewards, public recognition, and personal development opportunities. However, challenges such as consistency, fairness and sustainability in reward systems still need to be addressed. This research confirms the importance of rewards and recognition in increasing teacher motivation and professionalism, as well as contributing to improving the overall quality of education.  

The purpose of this study is to understand the impact of the role of internal audit and financial statement audits on the quality of financial statements. Internal audit has the task of internal supervision, needed by the company in order to understand the quality of financial statements so that the company can monitor the development of the company. In managing the company, the most effective and efficient mechanism for managers is disclosure in financial reporting. This research method is conducted with SLR (Systematic Literature Review) which is used to evaluate and review all research. Data searches were conducted using the Publish or Perish application which accessed the Google Scholar, Semantic and Crossref databases and resulted in 47 journals to be reviewed. The result is that internal audit and financial statement audit have a positive impact on the quality of financial statements.

In connection with the need for a financial information system, the Karangawen II Demak Community Health Center is a research object that requires such an information system. This is because in carrying out its operational activities, the Karangawen II Demak Community Health Center has not used an adequate financial information system so that track records of income receipts, shopping expenditures and financial balances have not been recorded properly. This of course has an impact on the smooth operational activities of the Karangawen II Demak Health Center and also has an impact on the assessment of current assets owned by the Karangawen II Demak Health Center. To overcome this problem, this financial information system will be developed on a web basis so that it is hoped that it can help the operational activities of the health center. 

The issuance of an opinion on financial statements must be based on the belief that the financial reporting is fairly presented, meaning it is free from material misstatement. At Daarut Tauhiid Foundation, a phenomenon occurred where the financial statements for the years 2018-2020 received a qualified opinion (WDP) due to differences in the beginning and ending net asset balances caused by errors in Excel formulas. Primary data were collected from 54 respondents, including employees involved in the preparation of financial statements, those who have access to the accounting information system, and those engaged in internal control activities. Data processing revealed that the significance of the accounting information system variable was 0.04, the internal control variable was 0.002, and both variables together yielded a result of 0.000, indicating that the accounting information system and internal control simultaneously reduce financial statement misstatements. Ultimately, this study shows that internal control simultaneously reduces financial statement misstatements by 53.4%.

The Regional Government, in supporting education reform for better quality and optimality within its units of authority, established the Regional Public Service Agency Program (BLUD) which can be understood as a system implemented by a technical implementation unit of regional agencies/agencies in providing services to the community, and has flexibility in financial management as an exception to regional financial management provisions in general. In line with the Directorate of Vocational High School Development (SMK) in seeking SMK as a school with BLUD status, this can support the management of goods and services whose superior products can manage the production process in the Teaching Factory Program (TEFA) more flexibly without violating regulations (Fazli, 2022). Implementing the Teaching Factory (TEFA) in the form of goods and services for vocational school students is expected to align with the objectives of Good Corporate Governance (GCG) Regional Government Services, namely good management to support the BLUD Vocational School Program in schools. In conducting this research the author used a descriptive qualitative research method approach.

Accounting Fraud has become a major problem across all industries, causing financial loss and damaging an organization's reputation. In this research, the goal to be achieved is to understand how an individual's morality and internal control influence the occurrence of fraud. Fraud cases in Indonesia have increased along with business growth and developing investment opportunities. Company financial reports are often presented maximally to attract investor interest. This research applies a Systematic Literature Review (SLR) approach. This literature review was carried out by collecting articles published in international and national journals from 2017 - 2024. Of the 336 articles found, 52 articles were taken for further analysis based on certain criteria. Articles collected via Google Scholar, Semantic Scholar, ResearchGate and Garuda. In this study, articles were grouped based on the year in which they were published, the number of authors involved, the research methods used, and the data collection techniques applied. The findings from this study indicate that this subject will be the most discussed in 2022, with 13 related journals. Most of the authors come from the Indonesian Hindu University in the Hita Accounting and Finance journal, contributing 22% of the total articles. The method most commonly used in this research is quantitative, with questionnaires as the main approach to collecting data.

Evaluation of SMILE in Data and Information Management (Case Study of BPJS Employment, Tanjung Morawa Branch) Using the User Compatibility Method. Effective data and information management in financial institutions such as BPJS Employment requires an application system that meets user needs. This research aims to evaluate SMILE at the Tanjung Morawa BPJS Employment Branch using the User Compatibility method, which assesses the extent to which the application meets the user's needs, abilities and expectations. This research method involves a survey of SMILE users at BPJS Employment Tanjung Morawa Branch, taking into account aspects of usability, efficiency and user satisfaction. Data was collected through questionnaires, interviews and direct observation of smile users. The evaluation results show that SMILE at BPJS Employment Tanjung Morawa Branch has a high level of compatibility with users. The research results show that all EUCS independent variables (indicators), consisting of Content (Content), Format (report), Accurancy (accuracy), Timeliness (speed of presentation), Ease of Use (easy to use), which have a significant relationship with user satisfaction SMILE. Users find this application easy to use, improves work efficiency, and meets their expectations regarding data and information management. However, several recommendations for improvement were also put forward, including increased training for users, improved integration with other systems, and improved data security. This study makes an important contribution to further understanding the extent to which SMILE meets user needs in internal environments. The evaluation results and recommendations produced can serve as guidelines for developing and improving smile in the future.    

Research This study aims to evaluate the Tahfidzul Qur'an program in Mushalla Firdaus Tilatang Kamang with the main purpose of assessing the effectiveness and efficiency of the program in achieving the program in achieving the target of memorizing the Qur'an of students. Evaluative research method used in evaluating the Tahfidzul Qur'an program at Mushalla Firdaus Tilatang Kamang is the CIPP model (Context, Input, Process, Product) model. The CIPP model is designed to provide a comprehensive framework framework in systematically assessing various aspects of the program. The results of this study show that the evaluation of the Tahfidzul Qur'an program at Mushalla Firdaus Tilatang Kamang shows positive and beneficial results despite some challenges. The context analysis highlighted the strong motivation of learners as well as support from the community, despite economic and social constraints. The input evaluation emphasized the importance of teachers' qualifications, an adequate curriculum, and improved facilities and financial support. The process of implementing a diverse program of teaching methods and classroom management is effective, but more individual guidance and technology integration are needed. The product evaluation revealed the program's success in achieving memorization targets, improving academic achievement, spiritual development, and positive character changes in learners. With continuous improvement and implementation of recommendations, this program has great potential to continue to grow and produce a generation of quality and characterful Qur'an memorizers.

The rapid development of technology has driven companies to enhance efficiency in their business processes. This development needs to be supported by the use of appropriate and relevant technology to ensure smooth business operations. PT Duta Ekspor Globalindo is a company engaged in export services and requires technology to manage its financial system. Currently, the company still relies on manual methods and Microsoft Excel for financial record-keeping, which can lead to errors, delayed reporting, and security issues. Therefore, this research aims to facilitate the company in managing its financial system by developing a web-based Financial Information System application. The waterfall method, consisting of analysis, design, coding, and testing, was used in the development of the application. The application was built using PHP programming language and MySQL database. The research resulted in the creation of a Financial Information System capable of efficiently managing financial and generating reports.    

Purposes : The purpose of this research is to review and analyse previous information included in the study of Green Accounting in Indonesia which is still in the process of developing and becoming a hot topic in Indonesia. The author hopes that this research can serve as a basis and provide ideas for future research Research Methods : This study was using the SLR (Systematic Literature Review) method with 60 totals previous journals taken literatured in this study. Research Results : The trend of Green Accounting studies in Indonesia from 2019-2024 is still fluctuating. This System Literature Review research shows that Green Accounting needs to be improved. This research is based on policies, initiatives to manage the sustainability of the natural environment based on eco-friendly principles and green innovations that can further improve the environment. The business activities of a company in the future will no longer cause damage to the natural environment, but the entity can preserve and maintain the surrounding ecosystem and natural resources.