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This research aims to analyze the effectiveness and efficiency of the DIPA fund financial management system on the transparency of the use of UKM kronika. This type of research uses a qualitative approach with descriptive methods. The data sources used in this research are primary data through field observations and in-depth interviews, as well as secondary data from related documents. The results of the research show that the effectiveness of the DIPA Fund financial management system in chronic UKM is still not optimal, as can be seen from inadequate planning, minimal community involvement, and indications of misuse of funds. In terms of efficiency, it was found that there was convoluted bureaucracy, lack of supervision and cost control, and not optimal use of information technology.

The development of Micro, Small and Medium Enterprises (UMKM) in Indonesia contributes to the expected progress of the Indonesian economy. However, UMKM still face many challenges in the field of accounting and financial reporting. Financial reports are a tool used to determine the value and performance of UMKM. The purpose of this article is to examine the use of technology, especially in the field of accounting and understand the role of accounting information systems in UMKM and the application of digital accounting in UMKM. The method used is a case study method using related journals. The results obtained show that the use of technology in UMKM currently brings digitalization to their activities. For example sales transactions and payment transactions. However, many UMKM still use manual paper accounting. With increasing socialization and rapid technological advances, it is hoped that UMKM players can carry out accounting effectively and efficiently in their businesses so as to create technology-literate UMKM.      

Regional government financial reports must present information that is relevant, reliable, comparable and easy to understand. This research aims to analyze the influence of the implementation of local government financial accounting systems and internal control activities on the quality of financial reports, both simultaneously and partially. This research is associative in nature. The sample used was 15 people in Sukoharjo Village, Sekampung District, East Lampung Regency, Garut using a saturated sampling method. The analysis used is path analysis because there is a relationship between independent variables. The research results show that the implementation of a regional financial accounting system has a positive but not significant influence on the quality of financial reports, while internal control has a negative influence which is also not significant on the quality of financial reports.

The banking industry has a crucial role in maintaining the balance of development and economic integrity of a country. Banks act as depositories and distributors of liquidity funds which are essential for the sustainability of economic activities. To carry out this function effectively, strict regulations and supervision are needed. As well as guaranteeing customer deposits to ensure healthy and sustainable bank operations. The financial crisis that occurred in 1997 in Indonesia showed structural weaknesses in the banking system, including ineffective supervision and weak bank management. The government responded with a Banking Guarantee program (Blanket Guarenteen), but this program faced various problems and was not continued. As a solution, the Deposit Insurance Corporation (LPS) was formed through Law Number 24 of 2004, which aims to increase public confidence in the banking system and maintain financial system stability. This research aims to analyze the role of LPS in dealing with failed banks and the effectiveness of banking regulations in preventing future financial crises. The results of the analysis are expected to provide policy recommendations to strengthen the stability of the banking system.

Corporate Social Responsibility (CSR) has evolved from a philanthropic initiative to an important strategic component of global business operations. CSR is now seen as an element that influences a company's image, financial performance, and stakeholder relationships. Effective CSR implementation can provide a range of benefits to international companies, including enhanced reputation, customer loyalty, and operational efficiency. This article explores the impact of CSR on firm performance by analyzing case studies from five countries: Turkey, Nigeria, China, Bangladesh, and Spain. The research method used is a qualitative meta-analysis to identify common patterns and findings from various studies. The results show that CSR implementation has a significant impact on firm performance, although it varies depending on the geographical and industry context. This article highlights the importance of a systematic approach in integrating CSR to achieve optimal results for companies.

This research aims to determine and analyze the factors that influence the performance of regional financial managers. This type of research is associative quantitative. The sampling technique used in this research was a saturated population and sample with a total of 30 respondents. The data used in this research is primary data obtained from questionnaires distributed directly to respondents who include employees at the Kupang City Regional Financial and Asset Agency office. Data analysis in this research used Multiple Linear Regression with the help of SPSS IBM 21 to process questionnaire data. The results of this research show that individual factors, leadership factors and system factors influence the performance of regional financial managers, while team factors and contextual factors do not partially influence the performance of regional financial managers. The analysis results obtained are, the calculated F value is 11,118 > Ftable 2,620. It is hoped that future researchers can develop research on the performance of regional financial managers using other variables. So as to add references in enriching knowledge and identifying other factors that are truly determinant elements of employee performance at work.

As human habits change due to advances in technology and information, technology is increasingly important in various aspects of life. Companies must keep up with development trends in the globalization era to develop their products and compete with fierce business competition. Artasari UMKM produces a variety of chips located in one of the villages in Purbalingga Regency. This UMKM still conducts sales and marketing traditionally. Bookkeeping and recording of transactions are still done manually, which causes many problems, such as consumers not trusting the results of calculations. A cashier information system is needed to improve operational efficiency and transaction security. It can help with data collection, bookkeeping, and recording transactions as well as creating financial reports as needed. In this research, the prototyping model is used to design a cashier application at UMKM Artasari. It is considered to help overcome this problem. This research is expected to improve the operational efficiency and security of UMKM Artasari transactions and increase consumer confidence in the calculation results. The result of the design is a system display consisting of several pages which include the login page, transaction data, sales reports, help, and prototype proof of transactions to be printed.

Hospitals have an obligation to provide services in accordance with standard operating procedures for patient care, maintain patient safety and security, and provide accurate information. Incorrect medical treatment such as surgery on the side of the body that is not in accordance with the diagnosis can have a serious impact on the patient. The wrong side of the operation on the patient caused by the negligence of medical staff may result in legal liability for negligence. The hospital can be held responsible and obliged to provide compensation for the physical, emotional and financial losses suffered by the patient. If an incident occurs that harms the patient, the hospital may be subject to lawsuits. Hospitals must be legally responsible and take steps to improve the medical service system to improve quality and patient safety.  

This study aims to analyze the factors and risks that cause fraud in various countries with comparisons between sectors and regions. Using Qualitative method: Meta analysis based on five journals related to fraud (Fraud) in various countries. The purpose of using the meta-analysis method, the method is used to integrate data from different studies so that it can provide more accurate results, rather than the results obtained from a single study, and seeks to understand the mechanism, several factors that may affect the occurrence of fraud in various countries and sectors, including the existence of organizational justice,  internal control, opportunity, pressure and rationalization. The results show that fraud is a global problem that requires international solutions, and cooperation between countries and internal communication are indispensable in building a system that can fight organized financial fraud globally. This study aims to provide a deterrent effect, minimize fraud losses and improve control systems. The results of this study are expected to contribute to further understanding of the factors that influence the occurrence of fraud in various countries and sectors, and provide recommendations for preventing and overcoming fraud in various regions.

Sharia banking is a financial institution that has a very important role in advancing the Indonesian economy and is an answer to the public's need to use a banking system based on sharia principles. However, sometimes there are many perceptions that Islamic banking is the same as conventional banking. Sharia banking has fundamental differences from conventional banking, namely regarding legal aspects, organizational structure, financed business activities and work environment. Sharia banking operational activities are based on sharia principles, namely the principle of profit sharing, buying and selling and leasing principles by conducting business through mudharabah, musyarokah, murabbahah and ijaroh contracts. Meanwhile, conventional banking provides services in payment traffic with the principle of determining interest for both savings and loan (credit) products and applying various fees in the form of nominal amounts and certain percentages.

The aim of research into income tax articles 22 and 23 is to understand and analyze the financial and fiscal implications of the law on individuals and society as a whole. This research can cover various aspects, such as export and import activities, sales of production results, and how to calculate PPh Article 22 and PPh Article 23. Income Tax Article 22 is the payment of Income Tax in the current year which is collected by the government treasurer, certain agencies and Certain corporate taxpayers. Income Tax Article 23 According to Law Number 36 of 2008 is tax withheld on income received or earned by domestic taxpayers. This research can help identify weaknesses or inconsistencies in the tax system, which can lead to improvements and increased effectiveness. As well as identifying ways to increase community involvement in the tax decision-making process, which can lead to more inclusive and fair tax policies.  

In the ever-growing digital era, banking services also continue to develop and become important for both individuals and businesses to carry out financial transactions quickly and easily. With these technological advances, serious concerns have arisen regarding the security of banking service data. Ransomware is a type of malicious program or malware that threatens to destroy or block access to important data or systems until a ransom is paid by the victim. Ransomware can infect computers in various ways, for example through attached files that the victim downloads, or attacking software directly by looking for vulnerable loopholes. Ransomware attacks have caused many losses, especially in the banking sector, both in terms of financial and customer data security. Protection of banking services from cyber attacks is very important. Proactive prevention efforts, early detection, quick response, application of appropriate technology and implementation of strong data security policies are crucial elements in maintaining the integrity and security of financial transactions. Therefore, it is very important for banking services to understand ransomware attacks and the dangers of ransomware by strengthening computer data security. The research method used is descriptive qualitative research using the literature study method.

This PKM activity was carried out at the Muhammadiyah University of Jambi in the form of material presentations or lectures and discussions regarding the Introduction to Financial Technology (FinTech). In this PKM activity, Rian Dani, M.E., Dr. Agesha Marsyaf and Iqra Wiarta, M.M. act as Speaker. Participants in this PKM activity are students who have passed the 2023 Entrepreneurial Student Development Program (P2MW). The method used in this training is the Lecture Method. The lecture method is a method where the trainer verbally describes or explains to the training participants. Participants have an understanding of Financial Technology (FinTech) such as Crowdfunding, Microfinancing, P2P Lending Service, Market Comparison and Digital Payment Systems. This is marked by an understanding discussion and questions and answers conducted between the participants and the presenters.

The purpose of this study is to identify methods to address financial statement fraud, both in developed and developing countries. Meta-analysis is a systematic statistical technique for combining several original studies in order to obtain more accurate and reliable results and conclusions. Through this approach, it is expected that ways to prevent government financial statement fraud can be identified, collected, and integrated. The analysis of 5 journals shows that some effective strategies to prevent financial statement fraud include good and effective internal controls, improving organizational culture, creating anti-fraud policies and procedures, and implementing forensic accounting.

An employee payroll information system is an important component in an organization for managing employee salary data and payments effectively and efficiently. This research aims to analyze the factors that influence the success of employee payroll information system project management. The research method used is the waterfall method, which includes planning stages, needs analysis, system design, implementation, as well as testing and evaluation. This system is designed to automate the payroll process, from calculating salaries, withholding taxes, to creating financial reports. With this information system, it is hoped that it can reduce human error in the payroll process and increase employee satisfaction through transparency and accuracy of salary data. Where the implementation results show a significant increase in the speed and accuracy of payroll. Key factors for the success of this project include active involvement of stakeholders, use of appropriate technology, and effective risk management.

Educational staff management is the process of planning, organizing, mobilizing, and controlling teachers and all components within an educational institution to achieve objectives effectively and efficiently. This article uses a descriptive and qualitative approach by collecting primary and secondary data through interviews, observations, and documentation. The main issues examined in this research are considerations in the placement and assignment of educational staff, as well as the impact of financial conditions on the management of educational staff. The purpose of this research is to find solutions to existing problems in the management of educational staff so that these issues can be addressed. The results of the study show that in the placement and assignment of educational staff, factors that need to be considered include educational background, teaching experience, competence, and the needs of the institution. Additionally, financial conditions significantly influence the management of educational staff, including the provision of facilities, professional development, and teacher welfare. To address these problems, strategic efforts are needed, such as thorough planning of educational staff needs, the development of a transparent evaluation and promotion system, and the adequate allocation of budgets for teacher welfare and professional development. Thus, the management of educational staff can run more effectively and efficiently, allowing educational goals to be optimally achieved.

The activities of Al Hikmah Mosque Perumdim Jubung are not running optimally due to manual and traditional processes. Management of prayer schedules, event announcements, and donation tracking is still conventional, leading to inefficiency and lack of transparency. Congregants often struggle to get up-to-date information, limiting their participation in events. Additionally, the mosque's manual financial management often lacks transparency, causing distrust. This highlights the need for a modern, efficient information system to support mosque operations and improve services. E-MOSQUE aims to streamline mosque functions, including prayer schedules, event management, donation tracking, and announcements. By developing a centralized, mobile-accessible platform, congregants can easily access information and participate in activities anytime, anywhere. E-MOSQUE is expected to enhance communication, transparency, and management efficiency, facilitate access for all members, and strengthen community engagement. The outcome will be improved operational efficiency, financial transparency, and better community involvement, contributing to the mosque's modernization and the community's welfare.

The educational institutions at the moment are controlled in the financial management of schools in the educational institution. Therefore, in an educational institution it is very important to implement a system of guarantees in the financial management of the school so that the educational institutions can manage their finances effectively and effectively. The aim of this research is to look at the system of funding in the school's financial management in SMAN 5. This research uses qualitative methodology, in particular using descriptive analysis and type of research case studies in the field. This research focuses on the theme of school education. Research findings suggest that budgetary planning has been proven effective by the existence of accurate manual accounting evidence and financial management carried out with the principles of openness and public accountability. Financial management at SMAN 5 Payakrasuh has successfully adopted the concept of openness and accountability in its internal reporting. It has been found that 85% of the money has been spent according to the planned.

Cooperatives are business entities based on family principles and aim to improve the welfare of members. Organizational and capital completeness are two important factors that determine the effectiveness of cooperatives in achieving their goals. Organizational completeness refers to the structure and governance of a good cooperative, including the existence of an optimally functioning board, supervisor, and member meeting. This research uses a qualitative method. The results of this study reveal that a complete cooperative organization is the key to success in running a cooperative system. In addition to having complete administrators, supervisors, and member meetings, cooperatives also need to have a strong institutional structure. In addition, in terms of capital, having sufficient sources of funds will enable the cooperative to develop its business, expand its range of services, and have financial resilience in the face of risks that may arise. Thus, the overall comprehensiveness of the cooperative's organization and capital will be instrumental in determining the success of the cooperative system. Both aspects support each other to create an operational environment that is stable, transparent, and able to respond to challenges and opportunities in the market.

This study examines the compensation system at SME XYZ, focusing on adhered and overlapping salary mapping. The primary goal of this research is to analyze and evaluate the existing compensation structure and provide recommendations for improvement. The methodology used includes collecting primary data through interviews and questionnaires, and secondary data analysis from previous studies. The findings indicate that the salary structure at SME XYZ is not optimal, with some positions being paid below the Bandung City minimum wage standard. Further analysis revealed that implementing an overlapping salary structure method can improve internal fairness and employee satisfaction without significantly increasing the company's financial burden. This study suggests that SME XYZ adopts a more flexible and fair salary structure, considering employee capabilities and contributions as well as local labor market conditions.