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Usaha Maju is a private company engaged in trading. This company has been around for a long time in Gempolsewu Dk Tegal Kapang District, Rowosari District, Kendal Regency, which is adjacent to TPI Tawang. Usaha Maju does not yet have an information system to assist companies in recording financial statements and merchandise inventory. In managing the old report data, it is still done manually, namely using a notebook in recording the data. data processing is carried out twice, namely when purchasing goods and at the time of sale, resulting in less effectiveness in bookkeeping and financial reporting in the company. Recording of inventory financial reports is still often the difference between the financial statements of purchases and sales. With the problems and background above, the authors finish by implementing the "Inventory Information System Using the Web-Based Fifo Method at PT. Forward Enterprises” in order to facilitate the company in recording the Financial Statements of inventory and also improve companies in the field of Technology. This application uses sublime text 3 software as a text editor and MySQL database.

Background: Final-year students are entrusted with the responsibility of completing their final assignments as a prerequisite for graduation and degree attainment. The prevalence of mental health problems among these students is higher, with more pronounced stress symptoms compared to new students. Central Java is ranked third, reporting 95,461 cases of emotional and mental disorders among individuals aged 15 and above. Expressive writing, which revolves around emotions, assists each student in channeling and expressing their anger through written words. Objective: Depicting students' stress levels through the implementation of expressive writing to reduce stress among those finalizing their Independent Study (KTI) at Universitas 'Aisyiyah Surakarta. Method: A case study approach is employed. A pretest utilizing the DASS-42 (Depression Anxiety Stress Scale) questionnaire determines respondents' stress levels. Following implementation, a posttest is conducted using the same scale. Results: Findings indicate moderate stress levels pre-implementation, which decrease to mild stress post-implementation. Conclusion: The application of expressive writing significantly influences the reduction of stress levels experienced by final-year students at Universitas 'Aisyiyah Surakarta.

This study aims to analyze the implementation of the Pancasila Student Profile Strengthening Project (P5) with the theme of Local Wisdom. This type of research is qualitative with a phenomenological approach and naturalistic methods. The results showed that the implementation of P5 at SMP Negeri 4 Kubung consisted of several stages: first, designing P5 with details; form the P5 team through meetings, identify the readiness of the education unit, dimensions of P5, theme of P5 namely Local Wisdom, time allocation, and develop modules modified from existing modules, as well as a strategy for reporting the results of P5. Second, managing the project from starting P5 with introduction and contextualization, optimizing implementation with P5 action, and closing the project with celebration. Third, process the assessment by summarizing formative and summative assessments. Reporting with a P5 report card once a year in the even semester. Fourth, evaluation through reflection and meetings as well as follow-up in the form of continuing batik activities on the theme of local wisdom.

This study discusses the management audit on the function of procurement of goods and services. Management audit is a tool for management audit is a tool that can be used by companies to measure the economy, effectiveness, and efficiency or evaluation of management activity programs. This study aims to assess the economization, efficiency, and effectiveness of the function of the procurement of goods and services at PT PLN ULP Ruteng. The scope of the procurement function includes the procurement organization, the procurement process which consists of: procurement planning, procurement implementation, payment and reporting. In this study, it is more specifically discussed about the audit of goods and services procurement organizations. Presidential Regulation No. 16 of 2018 states that the Government Goods/Services Procurement Policy Agency, hereinafter referred to as LKPP, is an institution tasked with developing and formulating policies for the Government's procurement of goods/services. This research is a qualitative research with a case study approach. Data collection techniques used are observation, interviews, and documentation. The method of data analysis is carried out with the elements of the management audit, the data obtained will be classified into the Criteria, Conditions, Causes, Effects groups. From the results of research on the procurement function in the organization of procurement of goods and services PT PLN ULP Ruteng it cannot be said to be effective and efficient. From the specified criteria, there are weaknesses in this program. The recommendations given by researchers to companies can be used as material to make improvements to these weaknesses.

Since a long time the problem of juvenile delinquency is very worrying. Because at that time teenagers began to look for identity so that teenagers chose despicable paths. In fact, it often happens that teenagers take actions that result in breaking the law. And also teenagers don't know that the actions they take have risks without them knowing it. So that it is fatal for himself and others. The purpose of this service is to provide them with an understanding so that they know more about themselves in their teens and provide an understanding of what is youth? And what are examples of juvenile delinquency and the consequences arising from the actions that teenagers do. so that when entering their teens they do not commit delinquency which results in harming themselves. This counseling activity was carried out with lectures and questions and answers by providing pre text and post text, which was held in collaboration with the Samiyah Amal Insani Foundation, Bandung City, the implementation of the activity was attended by the foundation's children and the results of the counseling showed a significant increase in information law knowledge and electronic transactions

Indonesia's development and financing for its country comes from the income of MSMEs in Indonesia. MSMEs are the economic cycle in Indonesia and MSMEs have a very high influence on improving the economy in Indonesia. More entrepreneurs and MSMEs will increase the economic value of a country, namely Indonesia, because the economy will grow in proportion to the growth of MSMEs with MSMEs, people are required to become entrepreneurs and as a producer and is expected to be able to import its products abroad to increase income from abroad and domestically. The survival of MSMEs is very important for the continuity of MSME businesses, for this reason the government provides various kinds of stimuli so that MSMEs are able to survive under certain conditions, especially during the Covid-19 pandemic. MSMEs need to make improvements in terms of financial governance. This understanding starts from an early age, namely in the MSME environment to support government programs that intensify calls for Indonesian people to comply with reporting which plays a very important role in the country's development. The main problem obtained from observations of MSMEs in Api-api village, Wonokerto is that they do not understand financial governance for MSME entities for business sustainability, so it is necessary to hold a workshop regarding strengthening financial governance of MSMEs to improve business sustainability in Api-Api Village, Kec. Wonokerto Regency Pekalongan. Goals and targets of community service in Api-Api Village, Kec. Wonokerto Regency Pekalongan is so that the public understands good financial governance and how to prepare financial reports for community businesses in Api-Api Village, Kec. Wonokerto Regency Pekalongan. The number of participants was 30 MSME business actors. The implementation method is carried out by presenting workshop material directly (offline) in Api-Api Village, Kec. Wonokerto Regency Pekalongan. The output of this community service is in the form of scientific journal publications in the ITS NU Pekalongan Community Service Journal and cinematic videos of the implementation of community service.

To improve and supervise the performance of the State Civil Apparatus (ASN) within the Probolinggo Regency Government, the local Regional Personnel Agency (BKD) made a breakthrough with a reporting application. Performance reporting through an application called SIKePPo or the Probolinggo Regency Government Employee Performance Information System application. The program implementation by the Regional Personnel Agency (BKD) of Probolinggo Regency seeks to improve personnel management and administration quickly, precisely and accurately. Although this program has been implemented well, it has not yet achieved optimal results. This study seeks to analyze the effectiveness of the implementation of program policies in the BKD of Probolinggo Regency. The two problems studied are: (1) the effectiveness of the implementation of the web-based SIKePPo program at the Probolinggo District BKD, and (2) the factors that influence the implementation of the SIKePPo program. The purpose of the study was to determine the effectiveness of the implementation of the web-based SIKePPo program at the Probolinggo District BKD and the factors that hindered the implementation of the web-based SIKePPo program at the Probolinggo District BKD. The approach used in this research is descriptive qualitative method with the application of Edwards III theory and Bambang Sunggono theory. Data was collected by means of observation, in-depth interviews, and documentation. The selection of informants used purposive sampling technique, and qualitative data analysis was inductive. The results showed that the implementation of the web-based SIKePPo program at the BKD of Probolinggo Regency was running quite well in accordance with the four elements that determine policy implementation, namely communication, resources, disposition, and bureaucratic structure. The factors that become obstacles in the implementation of the web-based SIKePPo program at the Probolinggo District BKD are related to policy content, HR support, infrastructure and communication facilities.

Companies going public usually make disclosures on the reporting of segmentation of their company's operations. Segmentation reporting aims for stakeholders to see the company's financial statements behind the consolidated amount for each component that makes up the entity. In PT Kino Indonesia Tbk there are five segments in it, including body care, beverages, food, pharmaceuticals and pet food. This study aims to analyze the segment in accordance with the ten percent test of revenue, profit and loss and assets in the 2018-2022 Annual Report. In analyzing this segment report in accordance with PSAK number 5. The method carried out in this study is a qualitative descriptive method. The results of research at PT Kino Indonesia Tbk, it can be concluded that from these three tests, the average segment that can be reported is the segment (body care, beverages, and food) because it passed the ten percent test. While in the segment (pharmaceutical and pet food) All three tests could not be reported because they did not pass the 10% test. Thus, PT Kino Indonesia Tbk and subsidiaries from 2018 to 2022 are still less effective in implementing PSAK 5.

Advances in technology have made Accounting Information Systems an inseparable part of all forms of organization. Organizations use standardized systems to ensure a balance of comparison and reporting. The application of the Accounting Information System (SIA) in non-governmental organizations has not been carried out optimally due to several obstacles. This study seeks to explore the use of accounting information systems used by non-governmental organizations in the Central Java region and to determine whether these organizations are capable of designing systems independently in accordance with international standards. The study also evaluates system usage, user competence, system quality, design capabilities and their impact on financial reporting. The research method used surveys and interviews of 50 employees of non-governmental organizations who had used accounting information systems. Quantitative data processing using the SPSS program and thematic analysis for interview results. The findings of this study show that there is a positive and significant relationship between the Accounting Confirmation System and financial reporting. The findings show that there is a positive and significant relationship between AIS and financial reporting. However, it was also found that not all were able to design the SIA independently due to a shortage of experts and funding.

This study seeks to determine the effect of Accounting Information System (AIS) on the financial performance of Small and Medium Enterprises (SMEs) with the aim of investigating the impact of recording systems, financial reporting systems, budget control systems, and cash management systems on financial performance. Entering and documenting daily business transactions manually has become impractical and from here organizations have realized the usefulness of adopting AIS to improve company performance. The study's findings provide valuable insights for SME owners, policymakers, and researchers interested in improving the financial performance of small businesses. adopt a descriptive research design and target 1640 SMEs This study used questionnaires as data collection instruments. Trials are conducted to ensure the validity and reliability of the tool. The Statistics Package for Social Sciences version 24 is used to analyze data using descriptive analysis and inferential statistics. The results of this study show that there is a strong significant relationship between the financial reporting system and the financial performance of SMEs. In addition, several ways are also provided to improve the effectiveness of AIS which has a significant impact on the financial performance of SMEs. From the results found, it is advisable to research further on the same research area. In addition, several recommendations are given to improve financial performance through effective AIS for SME owners and policy makers.

 Permendikbud No 30 of 2021 is not a point for sexual violence in the higher education environment. Socialization is carried out in limited circles. Information regarding the number of complaints could not be found. This research aims to develop the PPKS agenda after the Permendikbud. Descriptive qualitative method is used to explain the formulation of the problem with the research source being secondary data, namely the study of journal articles and regulations related to this research. Validation of the validity of the data in this study using triangulation. This study uses the theory of setting the policy agenda, namely problem currents, policy currents and political currents. The results of this study are that the target of socialization is not comprehensive both in number and group (problem), the flow of reporting on survivors is available but the facilities are not yet (policy) and the leader determines how a policy is implemented (politics)

The Semarang Police in the SPKT (Integrated Police Service Center) field has functions which include serving complaints from people affected by criminal acts, namely reports of fraud, robbery, embezzlement, theft, loss of valuables and so on. The high number of public complaints at this time so that people really need fast service in the SPKT section. SPKT is the spearhead of police services in providing services to the community to improve and facilitate services, an online complaint application is needed. This research is only used for reporting public complaints about traffic, crime and drugs that occur in Semarang district at the Integrated Police Service Center (SPKT) Semarang Police. The search method is only used to find the complaint number using the sequential search method. The results of the study show that the application of public complaints in the Semarang Police SPKT section makes it easier for the public to submit complaints to the Semarang Police regarding traffic, crime, drugs and searching for complaint numbers using the sequential search method

Financial reporting is one of the activities carried out by companies that have gone public, financial reporting can assist users in making decisions or policies to develop activities. Segment and interim financial statements are one of the reports that need to be disclosed in the company's financial statements. The purpose of segment and interim financial reports is to provide information about the different types of business activities and the economic environment in which the company operates. Fulfillment of this objective will help users of financial statements to better understand the company's performance and assess future cash flow prospects, as well as be able to make more informed judgments about the company as a whole. The purpose of this study is to analyze the determination of reporting segments using the ten percent test on revenue and profit and loss in the financial statements of PT.Indofood Sukses Makmur Tbk for 2018-2022 in accordance with PSAK number 5. The research method used is a qualitative research method, the sample used is a purposive sampling technique, which is a sampling technique with certain considerations. The sample taken comes from the Financial Statements of PT.Indofood Sukses Makmur Tbk segment which consists of 4 segments namely Branded Consumer Products, Bogasari, Agribusiness and Distribution. The research results show that the distribution segment does not need to be reported because it does not pass the 10% test on income for 5 years (2018-2022), the agribusiness segment and the distribution segment do not pass the 10% test on profit and loss in 2018 and 2019 but in 2020, 2021 ,2022 the agribusiness segment passed the 10% test on profit and loss, and the 10% test on distribution segment assets did not pass the test for 5 years (2018–2022). And the bogasari segment only in 2020 did not pass the 10% test on assets.

Measures to prevent disease, personal hygiene, choosing food, sanitation, and so on. Should be done with a healthy behavior. In order for the public to understand healthy behavior, it is carried out by applying the Strong Fital Yoga Booklet Scientific Media (Let's Take Care of Physical and Mental Health by Behaving Healthy). The purpose of the Community Service activities is so that PKK cadres in Eretan Kulon Village, Kandanghaur District, Indramayu Regency understand: 1) How to maintain Physical and Mental Health by Behaving Healthy, 2) How to use the Strong Fital Yoga Booklet (Let's Take Care of Physical and Mental Health by Behaving Healthy ), 3) How to educate the public about the importance of maintaining physical and mental health. The method used in PKM activities is carried out through training on the importance of maintaining physical and mental health by healthy behavior as well as explaining how to use the Booklet entitled Strong Fital Yoga with the mentoring model. Results: Availability of supporting media for PKM in the form of a Strong Fital Yoga Booklet, Implementation of training and outreach especially related to the use of a Strong Fital Yoga Booklet. There are HKI documents and reporting. Conclusion: PKM activities run smoothly and there is positive support from partners, Partnerships run well and smoothly and partners are happy to accept the booklet innovation product entitled Yoga Fital Strong. Recommendation: Partners should provide health education to the community both at the Posyandu and outside the Posyandu, paying attention not only to the physical aspect but also to the mental problems, this is because being healthy is not only seen from the physical aspect but also the mental and other aspects.

This study aims to determine the simultaneous or partial effect of XBRL implementation, company size, and managerial ownership on financial reporting quality using the modified jones model in property and real estate companies listed on the Indonesia Stock Exchange in 2019-2021. This study uses quantitative methods. The unit of analysis used is a group, namely property and real estate companies listed on the Indonesia Stock Exchange in 2019-2021, and are the population in this study. By using the purposive sampling method, 66 companies were selected as research samples. The data analysis method used in this study is descriptive statistics and panel data regression analysis using Eviews 12 software. The results of this study indicate that XBRL implementation, company size, and managerial ownership simultaneously have a significant effect on financial reporting quality. Partially, company size has a significant positive effect on financial reporting quality, while XBRL implementation and managerial ownership have no significant effect on financial reporting quality.  

This research is to see, test, and analyze the factors of profitability, liquidity, company size, company age and reputation of public accounting firms (KAP) that affect the timeliness of financial reporting during the Covid-19 pandemic. This type of research is quantitative research, the population in this study uses manufacturing companies listed on the Indonesia Stock Exchange during 2019-2021. The sample was taken using a purposive sampling technique by obtaining data on about 574 out of 595 total manufacturing companies that fit the research criteria. The data analysis technique used is the logistic regression coefficient. Based on the results of the study, it shows that profitability, company size, company age have no positive and significant effect on the timeliness of financial reporting, and KAP reputation has no negative and significant effect on the timeliness of financial reporting. while liquidity has a positive and significant effect on the timeliness of financial reporting

This study aims to examine the influence of the managerial ownership, operating cash flow, and the complexity of the company’s operations on the disclosure of financial information on the official website of the local government. The population in this study are property & real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2019- 2021. The sampling technique in this study used purposive sampling and obtained 60 samples of companies with a research period of 3 (three) years in order to obtain a total of 180 research observations. The data analysis model used by this study is logical regression analysis using SPSS Version 26 software. The results showed that the managerial ownership, operating cash flow, and the complexity of the company’s operations simultaneously had a significant impact on the timeliness of financial statement reporting. Meanwhile, partially the managerial ownership, operating cash flow, and the complexity of the company’s operations has no a significant effect on the official website on the timeliness of financial statement reporting

ABSTRAKPenelitian ini bertujuan untuk mengevaluasi rekonsiliasi laporan keuangan periode triwulan III tahun 2022 pembaruan single database berbasis Aplikasi SAKTI Kementerian Perdagangan Republik Indonesia. Subjek pada penelitian adalah Kementerian Perdagangan Republik Indonesia dan memiliki objek penelitian rekonsiliasi laporan keuangan periode triwulan III tahun 2022 pasca penerapan single database Aplikasi SAKTI. Metode dilakukan dengan wawancara dan pengumpulan dokumen melalui jenis penelitian deskriptif kualitatif dalam mendeskripsikan suatu peristiwa atau kejadian tertentu hingga mendapatkan data menggunakan teknik analisis data ineraktif dengan pendekatan kualitatif. Hasil penelitian menunjukan tentang proses rekonsiliasi laporan keuangan triwulan III 2022 berbasis Aplikasi SAKTI Kementerian Perdagangan Republik Indonesia yang merupakan proses penyandingan data yang berperan dalam memastikan kesesuaian dan kebenaran data transaksi terutama dalam penyusunan laporan keuangan yang dapat mengklasifikasi terjadinya perbedaan antara data satuan kerja dengan data Kantor Pelayanan Kebendaharaan Negara dari sumber yang sama untuk membentuk data yang andal dan akuntabel. Proses rekonsiliasi saat ini dilakukan pembaruan secara otomatis dengan penerapan single database pada Aplikasi SAKTI. Berdasarkan hasil wawancara dengan bidang analis pengelolaan keuangan, operator sakti modul bendahara dan pelaporan, verifikator keuangan masih ditemukan kendala seperti pada proses migrasi saldo awal ke sakti banyak belum terselesaikan yang menjadikan belum input setoran oleh beberapa satker sehingga adanya selisih rekon internal, persediaan yang belum teregister, data inventaris yang belum terselesaikan dan juga diakibatkan dari kelalaian SDM di lingkup internal itu sendiri, sehingga seringkali terjadinya selisih pada transaksi saat periode rekonsiliasi berlangsung.ABSTRACT This study aims to evaluate the reconciliation of financial statements for the third quarter of 2022 by updating a single database based on the SAKTI Application, Ministry of Trade of the Republic of Indonesia. The subject of the research is the Ministry of Trade of the Republic of Indonesia and has the research object of reconciliation of financial statements for the third quarter of 2022 after the implementation of the SAKTI Application single database. The method was carried out by interviewing and collecting documents through qualitative descriptive research types in describing an event or certain events to obtain data using interactive data analysis techniques with a qualitative approach. The results of the research show the reconciliation process for the third quarter of 2022 financial reports based on the SAKTI Application of the Ministry of Trade of the Republic of Indonesia, which is a data matching process that plays a role in ensuring the suitability and correctness of transaction data, especially in the preparation of financial reports which can classify discrepancies between work unit data and service office data. State Treasury from the same source to form reliable and accountable data. The reconciliation process is currently being updated automatically by implementing a single database in the SAKTI Application. Based on the results of interviews with financial management analysts, sacred operators, treasurer and reporting modules, financial verifiers still found problems such as the initial balance migration process to Sakti, many of which had not been resolved, which resulted in the input of deposits not being made by several work units, resulting in differences in internal accounts, inventories that had not been registered, inventory data that has not been completed and also results from HR negligence in the internal scope itself, so that discrepancies often occur in transactions during the reconciliation period.  

This study aims to analyze the effect of audit committee, public ownership, size of the board of commissioners, and risk management committe on the risk management disclosures. The population in this study are banking sector companies listed on the Indonesia Stock Exchange (IDX) in 2017- 2021. The sampling technique in this study used purposive sampling and found 205 observations. The data analysis model used by this study is data panel regression analysis using EViews software. The results showed that the audit committee, public ownership, size of the board of commissioners, and risk management committe simultaneously had a significant impact on the risk management disclosures. Meanwhile, partially the audit committee, public ownership, the size of the board of commissioners and risk management committe has no a significant effect on the official website on the timeliness of financial statement reporting. The size of the board of commissioners has an effect on risk management disclosures.

Self-assessment system is a tax collection system that gives confidence to taxpayers to calculate/calculate, pay, and report the amount of tax that should be owed based on tax laws and regulations. Notification Letter (SPT) is a means used by taxpayers to account for the calculation of taxes owed. Understanding for filling out Annual Tax Returns for both individual and corporate taxpayers is needed, including the use of online systems used to deposit and report taxes. LPPM also plays a role in providing tax training through Community Service activities. The purpose of this community service activity is to be able to provide an understanding of how to fill out Annual Tax Returns for individuals and entities as well as the use of e-billing and e-filing for to make deposits and tax reporting. The result achieved in this training is that participants can understand the process of calculating and filling out the Annual Tax Return of individuals and entities as well as how to use e-billing and e-filing. The output target to be achieved from this training is to be able to provide an understanding of taxation to Educators of SMK Muhammadiyah 4 Lamongan in terms of filling out Annual Income Tax Returns for Individuals and Entities, including procedures for depositing and reporting taxes online.