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The purpose of this research is to describe the extent of the role of the alumni of the Sheikh Muhammad Dahlan Aek Hayuara Sibuhuan Islamic Boarding School in advancing education in the Barumun District Area. The Islamic Boarding School, which is the oldest in Padang Lawas district, has graduated many of the best alumni, ranging from great Ulama, Think Figures, ASN, TNI/POLRI, Islamic Boarding School Leaders, Lecturers in Higher Education, and Teachers in various formal and non-formal Educational Institutions. The Islamic boarding school which was established in 1938 was founded by Sheikh Muhammad Dahlan Hasibuan. The role of alumni in developing education has a significant impact and covers various aspects that are essential for the progress of educational institutions. Alumni, as a product of the education system, have experience, knowledge, and resources that can be utilized to support the development of education. They can contribute through improving the quality of education by acting as mentors, providing advice based on professional experience, and sharing information on relevant industry needs. In addition, financial support from alumni through donations, scholarships, and fundraising can help educational institutions in providing better facilities and innovative programs.

Financial recognition is the basis that encourages companies to report losses early and delay revenue recognition. Conservatism affects the quality of the main indicators reflected in financial reporting. The method used in this research is Structured Literature Review (SLR), where the data sources are obtained from Semantic School, Sinta Journal, and Google School for the publication years 2018 to 2024. Next, filtering is carried out to match the subject matter, resulting in 50 journals that will be analyzed systematically. So the results of the research state that a level of debt has a good influence on financial recognition, even though the level of financial difficulty has a positive but negative effect on accounting conservatism. So it indicates that a manager who has a high level of debt leads to more conservatism in their financial reporting to meet the interests of creditors, while companies experiencing difficulties tend to be less conservative.

The growth of the human population and increased purchasing power drive greater demand for broiler meat, posing challenges for farmers to enhance their productivity and business efficiency. The development of closed-house cages offers a solution to improve production efficiency. This study compares the productivity and financial analysis between the cage and postal models. Utilizing a quantitative descriptive method, the research was conducted over a single rearing period in cages and postal setups at PT Dinamika Megatama Citra (DMC) without any specific treatment. Research parameters encompassed body weight gain, mortality, FCR, harvest weight, and Performance Index. Financial analysis was conducted using indicators such as the R/C ratio, B/C ratio, Break-Even Point (BEP), and Return on Investment (ROI). Results indicate that in cage conditions, mortality stood at 4.07%, FCR at 1.718, average weight at 2.2 kg, and Performance Index at 287.5. Meanwhile, postal cages exhibited higher mortality at 8.79%, FCR at 1.732, average weight at 2.3 kg, and Performance Index at 285.6. In financial analysis, cage systems had a BEP price of Rp 19,726/kg with a unit BEP of 40,616 kg, an R/C ratio of 1.039, a B/C ratio of 0.039, and an ROI of 3.92%. Conversely, postal cages had a BEP price of Rp 19,507/kg with a unit BEP of 39,924 kg, an R/C ratio of 1.05, a B/C ratio of 0.05, and an ROI of 5.09%.

Occupational Health and Safety (K3) is a crucial element in ensuring worker welfare and the smooth running of company operations. Even though SMEs (Small and Medium Enterprises) play an important role in the economy, the work accident rate in this sector is still high compared to large companies. Limited resources and lack of management support are often the main obstacles in implementing an effective K3 management system. Objective: This literature study aims to analyze the effectiveness of the K3 management system in SMEs, identify the challenges faced, and provide recommendations for improving the implementation of K3 in this sector. Methodology: This study uses a literature study approach by collecting and analyzing various academic sources including journal articles, government reports and relevant books. The literature search focused on academic databases such as Google Scholar, ScienceDirect, and ProQuest, using keywords such as "OHS management system", "SME", "OHS effectiveness", and "work safety". Results: Findings show that implementing a comprehensive K3 management system in SMEs can reduce work accidents by up to 25% and increase awareness of the importance of K3. However, challenges such as limited resources, lack of management support, and loose regulations remain major obstacles. This study also found that SMEs that implement good K3 practices tend to have better financial performance. To improve K3 implementation in SMEs, increased access to K3 training and resources, ongoing education campaigns, development of a simple and effective K3 management system, as well as government support in the form of incentives and stricter regulations are needed. Conclusion: Although there are many challenges in implementing the K3 management system in SMEs, with the right approach and adequate support, SMEs can achieve a better level of work safety. This will not only improve worker welfare but also productivity and business sustainability.   Keywords: Occupational Health and Safety (K3), Small and Medium Enterprises (UKM), K3 Management System, K3 Effectiveness

Manufacturing companies are working hard to maximize the use of their information technology, especially on Enterprise Resource Planning (ERP) systems, in today's sophisticated, competitive, and technology-driven environment. By leveraging a central database and operating in a consistent system environment, ERP systems unify all company activities. This integrated system can combine information from multiple departments to make decision making easier and better suited to the internal and external needs of the business. The choice of an ERP system is an important investment intended to improve the financial, strategic and profitable performance of a company. This study clarifies the key factor of success faced by manufacturing companies while utilizing ERP software.

Manufacturing companies are working hard to maximize the use of their information technology, especially on Enterprise Resource Planning (ERP) systems, in today's sophisticated, competitive, and technology-driven environment. By leveraging a central database and operating in a consistent system environment, ERP systems unify all company activities. This integrated system can combine information from multiple departments to make decision making easier and better suited to the internal and external needs of the business. The choice of an ERP system is an important investment intended to improve the financial, strategic and profitable performance of a company. This study clarifies the key factor of success faced by manufacturing companies while utilizing ERP software.    

Problems regarding the imposition of depreciation values ​​and the presentation of fixed assets in financial reports still frequently occur. Charging depreciation costs that are too high has an impact on decreasing company profits, but conversely, charging depreciation costs that are too low results in increasing company profits. This research aims to assist in designing a fixed asset depreciation system BUMDes. The research began by analyzing the problems faced regarding the need for a depreciation system, as an effort to manage fixed assets. The researchers designed a system for calculating depreciation of fixed assets and implementing it in managing fixed assets. The research results show that the design of this depreciation system is very helpful in providing convenience for BUMDes. Fixed assets on the balance sheet can also be presented at their book value in accordance with accounting standards for the presentation of fixed assets.

Grha Kedoya Hospital in West Jakarta faces significant challenges in document management, including medical records, financial reports, and administrative documents. This study aims to analyze the document storage system in the Secretariat Unit of Grha Kedoya Hospital using the User Acceptance Testing (UAT) method. The results show that the security, functional, and non-functional aspects of the document storage system are rated very well by respondents, with average scores of 80.4%, 81.4%, and 76.4% respectively. Despite challenges in transitioning to a digital system such as staff adaptation and infrastructure investment, the majority of respondents support this change to enhance efficiency and security. The UAT method proves effective in identifying the system's strengths and weaknesses, providing constructive feedback for improvement.

The research entitled 'Evaluation of the Accounting System for Cash Income and Expenditures for MSMEs in Sedayu District" was carried out on 2 MSMEs, namely Angkringan Pusat and Warung Kang Bawor. With the aim of carrying out an in-depth analysis of the cash management system, especially in recording financial reports. The research results show that the largest cash expenditure comes from purchasing goods to carry out stock, while the main income comes from product sales. Apart from that, weaknesses were also found in recording financial reports, namely the combination of personal money and business money that occurred in the 2 MSMEs. This is caused by managers' lack of knowledge regarding a good financial recording system, so this is a major obstacle, so in this research it is recommended to increase education and training for managers of the Angkringan Center and Warung Kang Bawor MSME businesses. With the hope of producing financial report records that comply with standards.

This study aims to analyze the adaptation of accounting practices in Indonesia and Malaysia within the context of globalization, focusing on the cultural differences that influence the implementation of accounting standards. In the era of globalization, companies in both countries face challenges in enhancing transparency and accountability in their financial reports. The research method employed is qualitative analysis, gathering data from relevant literature, interviews with accounting professionals, and case studies of companies in both countries. The findings of the study reveal that, while Indonesia and Malaysia are working to adopt International Financial Reporting Standards (IFRS), there are significant differences in how the two countries apply accounting practices. In Indonesia, accounting practices are still influenced by local cultural values and a more flexible legal system, while Malaysia demonstrates a higher and more consistent level of IFRS adoption. These findings emphasize the importance of considering cultural and legal contexts in adapting accounting practices. This research makes a significant contribution to stakeholders, including companies and regulators, in understanding the challenges and opportunities in improving accounting practices in the era of globalization. Additionally, it identifies the need for better training and education for accounting professionals in both countries. Therefore, this study is expected to serve as a reference for future research on the adaptation of accounting practices in developing countries.

The role of mompreneurs in the creative economy is increasingly significant in supporting local economic growth. This article explores the relationship between mompreneurship and the creative economy through the Systematic Literature Review (SLR) approach. This study shows that mompreneurs, with innovation and adaptive skills, can create job opportunities, strengthen the family economy, and have a positive impact on local communities. However, challenges such as limited access to capital and social pressures remain major obstacles. This article provides strategic recommendations to support mompreneurs in Indonesia by utilizing digital technology, strengthening the business ecosystem, and improving financial literacy. Thus, mompreneurs can be agents of change in the creative economy that contribute to sustainable economic development.

This research work investigates cost implication of change in Naira notes on Household and money market operators in Taraba State. The study adopted a survey research design to obtain data about practices, situations, and views through questionnaires. The number of respondents for Households and Money Market Operators is 394 and 338 respectively. The study used a simple multistage and cluster sampling method to select the sample respondents. The study employed a descriptive statistic method; simple percentages and the Chi-square (x2) statistic were used for the computation and analysis of the data collected. The study found a significant increase in general costs of household and money market operators in Taraba State between 2022 and 2023. This policy significantly affected households and money market operators in Taraba State by increasing their general costs. The study recommends that a reasonable timeline be given to the implementation period with strict monitoring and control of commercial banks to erode favoritism and corruption in the process of policy implementation. There should be stability in the maximum cash withdrawal policy from all means: Point of sale (POS), automated teller machines (ATM) over the bank counter, etc., and adequate provisions for electronic banking for rural and urban centers should be made by financial sector administrators. The government should promote ceaseless cash traceability and accountability to keep the new notes as close to the banking system as possible.

The bank is an official state institution in the financial sector that has the task of withdrawing and disbursing public money. Banks are one type of trusted institution among the surrounding community. Banks that have a non-trivial task make the bank also registered in the law for its security. There are many banks in Indonesia, one of which is BSI. BSI is the only bank that applies sharia principles based on the Koran and hadith. The existence of these principles makes Islamic banks not carelessly choose transactions or cooperation with other parties or customers. Uniquely, Islamic banks also use a profit sharing system as their ratio. Whereas conventional banks use the deposit interest system as their ratio. That is why researchers are interested in conducting research on the difference between the principles of Islamic banks and conventional banks in fundraising products (funding). There are three types of fundraising products in both Islamic and conventional banks, namely checking accounts, savings accounts and time deposit accounts. The difference is that Islamic banks use wadi'ah contracts and mudharabah contracts. This study aims to introduce to all people that Islamic banks have their own uniqueness and characteristics. Therefore, it is necessary to explain the contracts involved in Islamic banking. In this study, researchers used qualitative techniques. There are two data sources: Primary and secondary data sources. The researchers conducted direct interviews with informants based on primary data.

In fluctuating economic conditions, companies are faced with the challenge of maintaining financial stability and avoiding financial distress. The importance of Good Corporate Governance and liquidity management is becoming increasingly crucial in managing financial risk. This research aims to thoroughly understand the influence of liquidity and the implementation of good corporate governance on financial distress. This research uses the Literature Review (SLR) method, there are several journals published from 2019 to 2024 which will later be analyzed regularly. The Systematic Literature Review method can be applied to evaluate, interpret, analyze and identify any existing research that must match the theme of an interesting phenomenon. The research is classified with appropriate ideas and can be grouped with comparable topics to state further problems related to the Influence of Liquidity and the Implementation of Good Corporate Governance on Financial Distress. A total of 55 articles were analyzed in this research. It is hoped that the research results from this study will increase deeper knowledge about the correlation between Liquidity, Good Corporate Governance and Financial Distress, as well as provide useful understanding for academics, regulators and practitioners in managing company financial risks. And given the best understanding of the components that influence Financial Distress, companies can take more proactive action in maintaining their financial stability and improving their overall operational performance.

Environmental accounting, also known as “Green Accounting” or “Evironmental Accounting”, refers to the process by which businesses or companies incorporate environmental costs into their accounting procedures. Environmental costs are the result of actions that have an impact on the quality of the environment, whether financially or not. The aim of this research is to look at the function, application and impact of environmental accounting on environmental and business sustainability. This research method was carried out using a Systematic Literature Review (SLR). This approach is used to examine and review all research. A total of 52 articles were analyzed in this research. Research Results Environmental accounting has a positive impact on a number of factors related to the sustainability of a business entity, especially company performance through the use of social responsibility as a mediator. Research on environmental accounting Even though Indonesia is a strong country, it still needs improvement because there is not much research there and the topics discussed are limited. The results of this research have consequences for environmental management initiatives and actions that are based on green innovation or environmentally friendly principles and can develop further.

This study aims to investigate how the financial achievements of Indonesian regional authorities are influenced by capital expenditure and PAD. The study employs the Systematic Literature Review (SLR) methodology. This method is used to ascertain, research, assess, and interpret any surviving studies relating to interesting phenomena using specific relevant research problems. SLRs can be used to find journals and conduct thorough reviews, each procedure adhering to standards or guidelines. In this study, 50 journals were used as references. The study's findings indicate Research findings prove that pure regional revenues provide important benefits regarding regional financial performance. This demonstrates how raising local real income can improve local governments' financial performance in satisfying development and community demands. On the other side, capital spending also significantly improves local governments' financial performance. This means that a rise in capital spending can strengthen the regional development structure and increase the competitiveness of the local economy. This research provides policy implications that “municipal authorities must focus on" pay attention to the diversification of local original income and increase fund distribution for capital investments to support economic growth and community welfare. In addition, this research also indicates the significance of effective and transparent financial management to achieve regional development goals in a sustainable manner.    

This study explores the implementation of bankruptcy provisions for troubled banks. The aim is to analyze the legal and economic impacts of bankruptcy processes on banks facing financial difficulties. The research methodology involves legal studies and economic analyses of bankruptcy cases involving banks. The results underscore the importance of appropriately implementing bankruptcy provisions to efficiently and effectively address troubled banks. Findings indicate that failure to implement adequate bankruptcy provisions can have serious consequences for financial system stability. The study emphasizes the need for clear policies and efficient mechanisms to address financially troubled banks to maintain overall financial system stability. The implications of this research provide guidance for regulators and legal practitioners in developing policies related to handling financially troubled banks. In conclusion, the study highlights the necessity of clear policies and efficient mechanisms in addressing financially troubled banks to maintain overall financial system stability.

The Official Travel Order (SPPD) Management System at the Regional People's Representative Council (DPRD) of West Nusa Tenggara (NTB) Province is an important innovation in enhancing the efficiency, transparency, and accountability of official travel administration. Prior to the implementation of this system, SPPD management was carried out manually, leading to various obstacles such as slow processes, administrative errors, and lack of transparency. With the adoption of an information technology-based system, the entire process from creation, approval, to reporting of SPPD can be done electronically. The system provides features for data validation, fillable templates, and automatic notifications to expedite the approval process. Integration with the regional financial system enables more efficient and accurate budget management, while a centralized database simplifies data storage and retrieval. The implementation results show significant improvements in time efficiency, reduction of administrative errors, and enhanced transparency and accountability in the use of official travel budgets. The system also facilitates better data management and supports easier audit processes. Thus, the SPPD Management System at the DPRD of NTB Province has successfully delivered positive impacts on the performance of official travel administration, creating a more productive and responsible work environment.

Taxpayer compliance plays an important role in supporting state financing. The amount of state revenue from taxes will be greatly influenced by the level of tax compliance. This study aims to conceptually examine the importance of basic understanding in enhancing taxpayer compliance for the public. From various studies available, it is concluded that tax compliance can have a significant role in improving the welfare of society. This research utilizes a qualitative method. The data used in this study are both secondary and primary data.    

This research aims to analyze the regional financial management system in achieving development performance in Bandar Jaya Timur Subdistrict. The research method used is descriptive qualitative with data collection through interviews, observation and documentation studies. The research results show that the regional financial management system in Bandar Jaya Timur Subdistrict is not optimal. Budget planning is still not fully participatory, coordination between village and sub-district governments still needs to be improved, and monitoring of budget realization is not carried out regularly. This has an impact on development performance achievements that are not yet optimal, such as basic infrastructure development, developing local economic potential, and improving the quality of public services. To improve development performance, it is recommended that regional governments optimize regional financial management systems by increasing transparency, accountability and community participation in the budget planning, implementation and monitoring processes.