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MSMEs (Micro, Small, and Medium Enterprises) are the most important contributors to the national economy. However, in practice, many MSMEs need to optimize their capabilities because they need further information on implementing accounting in their companies. Therefore, this article aims to study the extent to which Micro, Small, and Medium Enterprises (MSMEs) apply reporting and accounting reporting as a tool for analyzing business performance. The implementation method uses the FGD (Focus Group Discussion) method with MSME actors Wong Djamoe. The results of this study indicate that the obstacle in MSMEs Wong Djamoe is the difficulty distinguishing between own capital and venture capital.

The rapid development of technology has reached the era 5.0 where digital literacy has become extremely important, especially for teachers. One of the graphic design applications that can assist teachers in designing instructional media is Canva. The purpose of this community engagement activity is to introduce the Canva application to teachers at SMAS Plus Talang as a tool for designing instructional media. The methods used in this engagement include lectures, practice sessions, and discussions. There are several stages in this engagement activity, namely coordination and needs analysis, preparation of materials and activities, training, monitoring and evaluation, as well as data analysis and reporting. The results of this engagement show an improvement in the understanding of the teachers after participating in the training, with an average understanding categorized as very good. This Community Engagement (PKM) activity helps teachers in designing engaging instructional media, enabling students to become more aware of digital literacy and be prepared to face a digital-dominant work environment. It is hoped that the results of this research can serve as a reference for other educational institutions and introduce and train educators in the use of the Canva application.

This study aims to analyze the realization of the management of the Village Revenue and Expenditure Budget. Village Revenue and Expenditure Budget is an important financial instrument in managing village finances to finance various development activities and public services at the village level. In this study, we use methods to study the implementation of Village Revenue and Expenditure Budget management in different contexts. The data used includes the budget that has been allocated, the realization of expenses, and related financial reports. Apart from that, we also involved interviews with related parties such as village financial managers, village heads, and community members. The results of this study indicate that there are still some problems in managing the Village Revenue and Expenditure Budget. Some of them are a lack of understanding of the budgeting process, weaknesses in monitoring and evaluating budget use, and low community participation in decision-making processes related to Village Revenue and Expenditure Budget. In addition, there were also indications of misuse of funds and corrupt practices that needed to be followed up by the competent authorities. This study provides recommendations for improving the management of village budgets, including strengthening the capacity of village financial managers, increasing transparency and accountability in village financial reporting, and increasing participation the community in making decisions related to the management of the APBDes. It is hoped that the results of this research can provide valuable input for the village government and related stakeholders to increase the effectiveness and efficiency of Village Revenue and Expenditure Budget management in order to realize sustainable development at the village level.

  This study aims to determine the implementation of SISKEUDES in improving the quality of village financial accountability in Karangrejo Village, Selomerto District. This research uses descriptive method with qualitative analysis using the implementation model. Data collection was carried out by library research, observation, and in-depth interviews. The research location is in Karangrejo Village, Selomerto District, Wonosobo Regency. Data analysis uses data reduction, data presentation, and data verification or conclusions. The results showed that the management of the SISKEUDES application in Karangrejo Village, Selomerto District, Wonosobo Regency had been carried out in an accountable manner. performance indicators. With the SISKEUDES application, the village government is greatly assisted in managing village finances and budgets and also provides accuracy in reports that have been made and upholds reporting transparency and accountability.

This study aims to analyze the financial performance of the Regional Government of Magelang Regency seen based on the Analysis of Budget Realization Reports. The Budget Realization Report is a financial report that presents an overview of the sources, allocation and use of economic resources managed by the local government. The realization report describes the comparison between the budget and its realization in one reporting period. The Budget Realization Report provides information regarding financial position that is useful for most users of the report in order to make decisions and demonstrate accountability for the use of resources entrusted to users. The method used is descriptive quantitative using the ratio of effectiveness and efficiency. Data obtained through field studies.    

The implementation of public sector accounting is very important to ensure transparency, efficiency and effectiveness in the financial management of government entities, including village governments. This study explores the extent to which the Karangrejo Village Government has adopted and implemented public sector accounting standards, procedures, and reporting practices in its financial system. This research includes studies on accounting policies, budgeting processes, and the smaller number of financial transactions of village governments compared to local governments. The results of the study indicate that the policies implemented by the Karangrejo village government are in accordance with applicable regulations and have been evaluated by accountants in presenting accountability reports. In addition, the village government has prepared financial reports, including balance sheets, income statements, and cash flow statements, which provide comprehensive information on village financial activities and assist in assessing village financial performance and accountability. The preparation of financial reports using a village-based accounting information system (SISKEUDES) also assists village officials in compiling financial accounting reports for village funds more seriously. This study concludes that the implementation of public sector accounting in the Karangrejo Village Government financial system in 2020 has increased financial transparency, accountability, and governance. However, there is still room for improvement, such as strengthening internal controls, increasing capacity building programs for village officials, and ensuring the sustainability of accounting practices that have been implemented.

This study aims to analyze business combination accounting with IFRS convergence in the financial statements of PT Garuda Indonesia Persero (Tbk). The research method used in this research is qualitative method, with content analysis as the data analysis technique. This research is based on the results of a review of the PT Garuda Indonesia Persero (Tbk) financial statement in 2010, 2011, 2015 and 2018, which were taken from the company's official website. The results of the study show that PT Garuda Indonesia Persero (Tbk) has complied in applying the PSAK 22 business combination accounting standards (revisions 2010, 2015 and 2018) which have converged well with IFRS in its financial statements. This research can provide an important contribution for the stakeholders to assess company compliance with applicable accounting reporting standards.

Medical records are an important part of reporting and recording as well as assisting the implementation of service delivery to patients, one of which is a summary form for discharge patients, which includes all services that have been provided to patients. It was found that there were still medical records that were not 100% complete according to service quality standards at the Tarakan Hospital, Jakarta. Researchers analyzed the medical records of inpatients for COVID-19 cases, especially the summary form for discharge patients. This study uses a descriptive method with a quantitative analysis approach. The purpose of this study was to determine standard operating procedures and calculate the percentage of completeness of inpatient medical records on the summary form of inpatient discharge patients in the case of covid-19 in March 2022, and to find out the obstacles in filling out the summary form of inpatient discharge in cases of covid-19 . Based on the results of a study of 152 medical records of hospitalized patients with COVID-19 cases, the average completeness rate was 92% complete and 8% incomplete. The need to resocialize standard operating procedures for filling out medical records and the need for hospital director decisions regarding the discipline of filling out medical records should be able to be carried out properly and on time .    

The supervision carried out by AMC is for all movements on the apron during take off and landing. The purpose of this study was to determine the performance evaluation of the apron movement control (AMC) unit in monitoring facilities in the apron area, constraints on facilities in the apron area, and solutions to constraints on facilities in the apron area at PT. Angkasa Pura I Yogyakarta International Airport. This research was conducted for 1 month, namely in March 2023 which was conducted at Yogyakarta International Airport, this research is a qualitative research. Primary data obtained directly by observation and interviews. Secondary data obtained indirectly through documentation, literature and company data. Data collection techniques using observation methods, semi-structured interviews, and documentation. The results of the research were tested for the validity of the data using source, technique, and time triangulation. The result of the study is the evaluation of the performance of the AMC unit in monitoring facilities in the apron area using the MBO (Management by Objectives) method based on planning, monitoring and review. There are several problems with facilities in the apron area such as aviobridge 4C, 8A and 8C are damaged, aviobridge 4C slowdown is too slow, GSE is parked in No Parking Area (NPA), there is no Equipment Parking Area (EPA) marking, GSE is parked below fixbridge, CCTV error/connection to server fails, and CCTV is blurry if the weather is rainy. Some of the solutions for the problem facilities in the apron area are waiting for spare parts, coordinating with the mechanical unit, reprimanding and ordering groundhandling to move the GSE, reporting EPA markings to be added, and reporting to the ICT unit.

Financial reports are important for MSME actors because they allow them to know their business finances and understand whether their business is profitable or losing money. In addition, the problem with the Kiraha’s Grilled Fish Stalls shop is the lack of understanding in compiling financial reports. In this service, the methods are Surveys, Training and Assistance, and Outcomes. As a result of this dedication, the recording of the financial reports of Kiraha’s Grilled Fish Stalls is still manual and does not separate financial reporting between capital, income, expenses and personal interests, so that the financial reports of Kiraha’s Grilled Fish Stalls are still not optimal. every month, unknown profits and even losses obtained. Therefore the servant provides assistance in the form of training or direction on how to record financial reports correctly using Microsoft Excel to facilitate the recording of financial reports and ensure the continuity of the business of MSME actors Kiraha’s Grilled Fish Stalls.

This community service activity aims to enhance the skills of the residents of Lekis Rejo Village, Lubuk Raja Subdistrict, through macrame craft training. The training was motivated by the community's need for alternative household economic improvement, especially in the post-pandemic period. The implementation method included planning, theoretical and practical training, monitoring, evaluation, and reporting. The results showed increased motivation and skills among participants in creating functional products such as pot hangers and mask connectors. Moreover, the training sparked entrepreneurial interest among the participants. Thus, this macrame training has proven to make a real contribution in fostering entrepreneurship and improving family income at the village level.

Law Number 35 of 2009 concerning Narcotics has regulated the opportunities for medical rehabilitation and social rehabilitation for addicts and victims of narcotics abuse, as described in Article 54, Article 55, Article 103 and Article 127 Paragraphs (1), (2) and (3). In addition, it is also regulated in Articles 13-14 of Government Regulation Number 25 of 2011 concerning the Implementation of Compulsory Reporting of Narcotics Addicts and also the Circular Letter of the Supreme Court (SEMA) Number 4 of 2010 concerning Placement of Abuse, Victims of Abuse and Narcotics Addicts into Medical Rehabilitation and Rehabilitation Institutions. Social. The problems studied in this paper are how to regulate the implementation of rehabilitation for narcotics addicts based on the judge's decision and how the role of the competent agency in the implementation of rehabilitation for narcotics addicts is based on the judge's decision. Provisions for rehabilitation for narcotics abusers are regulated in Law No. 35 of 2009, it is stated in Article 54 that Narcotics Addicts and Narcotics Victims are required to undergo medical and social rehabilitation. This is clarified in Article 3 paragraph (1) of the Regulation of the Head of the National Narcotics Agency Number 11 of 2014 concerning Procedures for Handling Narcotics Addicts and/or Defendants of Narcotics Addicts and Victims of Narcotics Abusers in Rehabilitation Institutions (BNN Regulation 11/2014) which stipulates that Narcotics Addicts and Victims of narcotics abusers who are without rights and against the law as suspects and/or defendants in narcotics abuse who are undergoing the process of investigation, prosecution, and trial in court are given treatment, care and recovery in rehabilitation institutions. At the time the judge decides on rehabilitation, the judge will determine whether the person concerned (in this case the Narcotics Addict) undergoes rehabilitation or not based on whether or not the crime committed is proven. This is regulated as in Article 103 of Law no. 35 of 2009 concerning Narcotics. The Role of Agencies in the Rehabilitation of Narcotics Addicts in the Law of the Republic of Indonesia Number 35 of 2009 concerning Narcotics as a non-penal effort of the National Narcotics Agency is the implementation of mandatory reporting of Narcotics addicts, Recipient institutions must report (IPWL) Narcotics addicts, Medical rehabilitation, Social rehabilitation  

Hospital Management Information System is a computer system that processes and integrates all health service business process flows in the form of coordination networks, reporting and administrative procedures to obtain information quickly, precisely and accurately. The hospital computer-based Management Information System is a very important supporting tool, and is a means to support hospital operational management. The application of SIMRS should be able to improve the quality of service in hospitals. The research method used is Literature Review to conclude how SIMRS is generally implemented.

In an agency that has not used an Information System, usually the preparation of the report is often not on time and the presentation of the report often experiences errors in recording the nominal amount of the transaction. Fulfillment of the information needs of the management at a certain time cannot be fulfilled because the data is still in the form of a lot of paper archives, so that in searching for the data it is difficult, therefore agencies can experience delays in providing transaction report data to superiors. An agency must use a lot of computers as a means of supporting the office. In order to assist in maximizing management performance in matters of financial reporting. In this case agencies can take advantage of several applications that can be used, one of which is an Information System that can assist in recording financial transactions. Information systems that must be able to include a series of collections - a collection of reports on cash source activities and a summary of receipts, cash disbursements for a certain period to present information on the use of cash with the aim of reporting to internal parties as a basis for making decisions about plans for the future.

The purpose of this study was to examine the effect of corporate governance mechanisms on financial distress with earnings management as a moderating variable. The population used consists of companies in the infrastructure, utility, and transportation sectors listed on the Indonesia Stock Exchange in 2020 – 2022. This study uses a causality study with purposive sampling and analyzed by logistic regression. The results of this study indicate that institutional ownership has a significant negative effect on financial distress, while the audit committee has no effect on financial distress. Earnings management as a moderating variable weakens the relationship between institutional ownership and financial distress but is not significant. Meanwhile, earnings management strengthens the relationship of the audit committee to financial distress but is not significant. The implication of this research is that companies need to increase the role and function of supervision and audit committees to minimize the risk of financial distress. Although earnings management is not able to moderate institutional ownership and audit committees, companies still need to improve supervision, especially on the financial reporting process to avoid the risk of financial distress.

The purpose of this research is to find out and describe the effectiveness and efficiency of implementing the siskeudes application as well as the constraints or obstacles to financial management in Rejosari Village, Pakis District. This research uses a qualitative approach with a qualitative descriptive research type. The data used in the study were obtained through interviews and observations at the Rejosari Village Hall office. Data analysis using data reduction, data presentation and verification. The results showed that the implementation of the siskeudes application in Rejosari Village was quite effective and efficient in helping the village government manage its finances. The village financial management procedures that will be carried out include the planning, implementation, management and reporting/accountability stages. However, there are still some problems in its operation but it doesn’t really affect the system used. The village financial system is very important in the village economy, where good and structured village financial management can create optimal accountability and transparency.

This study aims to see the effect of disclosure of corporate social responsibility based on Islamic law on financial performance. This study uses a quantitative approach with a sample size of 8 out of 11 Islamic Commercial Banks in Indonesia taken using a purposive sample. The data collection process is carried out by downloading the annual financial statements of Islamic commercial banks from the annual financial statements, information on corporate social responsibility disclosures based on the Islamic Social Reporting (ISR) consists of 38 items, the zakat variable is measured by 2.5% of the profit before taxes, while the financial performance is seen from the value of Return on Assets (ROA) and Return On Equity (ROE) of each company. Path analysis is used to see the direct and indirect relationship of the disclosure of corporate social responsibility based on Islamic Social Reporting to financial performance, where zakat is a mediation. Path analysis shows that the disclosure of corporate social responsibility using ISR has a direct effect on financial performance (P < 0.001; R2 = 0.33), zakat on financial performance also affects financial performance (P < 0.001; R2 = 0.24). So it can be concluded that the disclosure of social responsibility using Islamic Social Reporting and the implementation of zakat in Islamic commercial banks in Indonesia can be used as steps to improve the company's financial performance.

In the digital era, people are expected to master and use technology. This also applies to micro, small and medium enterprises. MSMEs must be able to make good bookkeeping both manually and digitally. Digital accounting can be managed with the Bukukas application on a smartphone. The advantage of this application is that it makes recording easy, economical, easy to increase capacity, quality and reporting expertise. Application-based financing so that MSME players can use the BukuKas application independently. This mission was carried out in Kedungdalem Village MSMEs by presenting around 20 people from various types of MSMEs such as flower sales, chips and snacks businesses. The obstacles that are often faced by MSMEs are that there is no record of bookkeeping and financial transactions and some are still recording manually as well. In addition, there are still difficulties in determining profits and inventory levels. Therefore, providing training on how to use the BukuKas application can help them record financial transactions and market their products.

This study concerns profitability, aiming to analyze the effect of Non Performing Loans (NPL) and capital structure on profitability mediated by credit growth. The population of this study were all Rural Banks (BPR) in Central Java province, totaling 257 BPRs. This study used purposive sampling, with the criteria being a private BPR with its head office in Central Java province and reporting complete financial data for the 2019-2021 period. Methods of data analysis using multiple linear regression analysis and data processing using SPSS. The results of hypothesis testing show that Non-Performing Loans (NPL) have a significant negative effect on credit growth. Capital structure have a significant positive effect on credit growth. Credit growth have a positive but not significant effect on profitability. Non Performing Loans (NPL) have a significant negative effect on profitability. Capital structure have a significant positive effect on profitability. The results of the analysis of mediating variables using the Sobel test, found that credit growth cannot mediate the effect Non Performing Loans (NPL) against profitability.Credit growth cannot mediate the effectcapital structure on profitability.

RKAS is a set of school action plans that cover planning, coordinating, implementing, and monitoring teaching and learning activities in the future. From this it can be concluded that the RKAS covers all parts of budget management, from planning to accountability. The School Activity and Budget Plan (RKAS) must be designed in accordance with established procedures. The procedures are (1) taking inventory of school programs/activities for the following year; (2) compiling action programs according to their types and priorities; (3) determine the work program and program details; (4) Prepare working papers and spreadsheets, set financial goals and budgets and bring them into standard RKAS format. This preparation procedure was also carried out at SMAN 13 Surabaya. In carrying out the procedures for preparing the Activity Plan and School Budget SMAN 13 Surabaya also includes teachers and school committees to take part in the discussion process regarding the planned school activity program design. The RKAS reporting process is also important in order to uphold the principles of accountability and transparency in an educational institution. This is also done by SMAN 13 Surabaya, this school uses two reporting processes, including mandatory reporting through an application that has been provided by the government in the form of the SIPLAH and ARKAS applications. This application is intended to oversee the management and planning of learning in schools, not only that at SMAN 13 Surabaya also do manual reporting, namely reporting to the school committee.