Publication Search

Objective: to determine trends in consumer legal protection in the digital economy era from various industries in Indonesia based on article reviews. Method: secondary data in the form of articles that match the research objectives with a publication period of 2014-2023, obtained online from Emerald, Elsevier, and Google Scholar. The analysis was carried out using Systematic Literature Review (SLR), using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) approach. Results: The data search obtained 341 articles, and those that met the inclusion criteria were 9 (nine) articles with publication years 2019–2023 , in the fields of e-commerce, fintech, and online transportation. Article on cases of transactions via e-commerce and online transportation using UUITE No. 19 of 2016, and UUPK no. 8 of 1999. This regulation has not been able to meet increasingly dynamic market conditions and very sharp competition in the business world, so it has not been able to provide legal certainty to consumers. Problems in the fintech P2P lending sector use the legal basis of POJK No. 77 of 2016 concerning Information Technology-Based Money Lending Services. Regarding this regulation, it is still subjective, so it cannot provide protection to customers. In fact, there are still many illegal fintech loans found, thus outside the responsibility and authority of the OJK. Novelty: trends obtained from previous research regarding consumer legal protection. Future Research Agenda: conducting a study on the future of law in the digital economy era regarding obstacles in harmonizing various regulations.

Stunting is a public health problem that has a serious impact on child growth and development. Pregnant women play an important role in preventing stunting through adequate nutritional intake during pregnancy. One of the efforts made to prevent stunting is through socialization activities. From the results of measurement validation in XIII Koto Kampar Sub-district, Muara Takus Village, the target number of toddlers through Electronic Recording and Reporting of Community-Based Nutrition (e-PPGBM) is 204 people. Where the number of toddlers who experience stunting has decreased, from February as many as 15 people to September as many as 4 people.

This study aims to determine the management system for School Operational Assistance Funds at UPT SDN 10 BITTUANG, Tana Toraja Regency. This research uses qualitative descriptive research with data collection procedures in the form of documentation and interviews with the school principal, treasurer and school committee. Based on the results of the analysis, it is concluded that the 2022 School Operational Assistance Fund (Regular BOS) is IDR. 76,230,000 (Seventy Six Million Two Hundred and Thirty Thousand Rupiah) using School Based Management (MBS) and is in accordance with the BOS Fund financial management system and implemented with Government Regulations starting from planning in preparing the School Activity Plan and Budget (Year RKAS 2022), the use of BOS funds is in accordance with the 2022 BOS technical instructions, and reporting of BOS funds is made at each stage and at the end of the BOS fund period to be reported to the Regency and Ministry BOS Teams sent via email

This research basically discusses the analysis of the calculation of input tax and output tax in order to determine the underpayment or overpayment of VAT at PT Seah Precision Metal Indonesia in 2019-2022. In calculating Value Added Tax (VAT), it is one of the tax obligations that must be carried out by the company PT. Seah Precision Metal Indonesia, which is a corporate tax that has been carried out as a taxable entrepreneur at the tax services office.The population in this research is the company PT. Seah Precision Metal Indonesia using the 2019-2022 Input VAT and Output VAT reporting period. The research method used in this research is a qualitative method with data analysis using Excel. The results of this research show that none of the manufacturing companies PT. Seah Precision Metal Indonesia in 2019-2022 have overpaid tax status. All samples in this study had underpaid tax status. And there were sales and purchases before the pandemic, during the pandemic, and after the pandemic in 2019-2022, the difference between sales and purchases of goods was the lowest in 2021, compared to 2019.

Senior police officer Ferdy Sambo is involved in a premeditated murder case against his adjutant. This is national news which is reported in various media because it has a strong influence, including the media CNNIndonesia.com and Tempo.co. The method used is descriptive qualitative research with the Constructivism paradigm for Framing Analysis theory. Robert N. Entman is the subject of this research. See both media in Framing the construction of media reality. In reporting on Ferdy Sambo who was sentenced to death for reporting from 13 February to 16 February 2023. The results obtained are, there are differences in Framing. Media CNNIndonesia.com contains news based on the factual point of view of the source and there is an analogical title. Meanwhile, Media Tempo.co-publishes news based on facts and emphasizes news content as reinforcement and adds Ferdy Sambo to each news title to make it easier for readers.

This study aimed to determine the financial and budget administration management at Waigete Sub-District Office, Sikka Regency. This study was a descriptive qualitative and employed a case study design. The technique of analysis employed in this research was descriptive analysis consisting of collecting and filtering information thoroughly and in detail, then it was elaborated to obtain a clear description. Data was collected using observation, documentation, and interviews.   Based on the results of the study, it was concluded that the management of financial and budget administration at the Waigete sub-district office starting from planning, budgeting, implementation, and administration were good while the issues were in reporting and accountability for budget implementation. They were not optimal due to the lack of human resources quality (HR) who had accrual-based abilities or skills in utilizing existing information technology and delays or time mismatches in annual financial reporting.      The delay in question was regarding the delay in the completeness of official travel report receipts used as transaction evidence to make accountability letters. Thus, the quantity of acceleration of programs and the submission of accountability reports was not optimal.    

An Accounting Information System (AIS) for inventory of consumable goods is important in inventory management, transaction recording and financial reporting. A consumables inventory AIS helps in monitoring stock, calculating inventory costs, and ensuring proper accountability within the company. The problems that occur in the inventory recording system for consumable goods, namely that the recording that is still being carried out is not in accordance with applicable accounting so that the physical entry and exit of goods cannot be known periodically and there is no SIA for the Banjarbaru City Regional Revenue Service Unit. This research aims to create a Web-based SIA for inventory of consumables at the Banjarbaru City Regional Revenue Service Unit. This research method uses the case study method. The results of the research found that web-based AIS for managing supplies of consumables at the Banjarbaru City Regional Revenue Service Unit runs more effectively and efficiently. Keywords: Accounting Information Systems, Consumables, Accounting Application Programs.

This research aims to analyze the Management of the Revenue and Expenditure Budget of the Lembang Ma'dong Fund. To achieve this goal, a qualitative descriptive research method was used. Based on the results of data analysis and discussion regarding the Lembang Ma'dong Fund Revenue and Expenditure Budget Management Analysis, it has been implemented in accordance with the five indicators specified in Minister of Home Affairs Regulation Number 113 of 2014, namely planning, implementation, administration, reporting and accountability. The results of the researchers' findings show that planning involved community participation through village meetings. The implementation uses the principles of self-management and is cash-intensive. In the administration stage, namely in the form of accounting for income and expenses to interested parties. At the reporting stage, it is carried out according to a predetermined time schedule and at the accountability stage, it is always reported in accordance with requirements and on time.

Regional financial management at the South Amarasi District level continues to undergo regulatory adjustments so that it is more effective and efficient, making planning, budgeting, implementation, administration, reporting, accountability and supervision of regional finances easier. This research is aimed at finding out cash management in South Amarasi District using qualitative descriptive methods. The research results show that cash management follows existing regulations but is not yet optimal due to limited human resources, so it is necessary to prepare competent human resources in cash management and optimize regional financial reports through increasing control functions.  

Posyandu is a forum between professional services from health workers and community participation in overcoming public health problems, especially in efforts to reduce infant mortality. According to the 2022 Central Statistics Agency (BPS) report, Indonesia has an infant mortality rate of 16.9 per 1,000 live births. Posyandu Sari Kencana 1 dan 2 and 2, Pentur Village, Simo, and Boyolali shelter 2 RWs consisting of 5 RTs, namely RT 001–RT 005, with a total of 60–80 toddlers. This Posyandu has 10 cadres who assist in the process of implementing activities. In implementation, problems were found regarding a lack of service quality, especially data recording, which was still manual and unsystematic. In this service activity, service records are implemented into the posyandu register book (printed) and Ms. Exel and toddler posyandu cards for recording and reporting, which can be used to help posyandu performance in data and information management so that it can be carried out clearly, regularly, and quickly, which can later support smooth operations and policy making.

This study aims to analyze financial accountability and utilization of zakat, infaq and shadaqah funds at Lazismu Medan City. This study uses qualitative research using primary data and secondary data approaches. Data collection techniques were carried out by interviews, observation and documentation. To motivate muzakki to pay ZIS through the Zakat Management Organization (OP Z), it is necessary to increase the credibility of OPZ by applying accountability values, namely trustworthiness, professionalism and transparency. The results of the study show that financial accountability in the Amil Zakat, Infaq and Shadaqoh Muhammadiyah Institutions in Medan City has been proven to have implemented PSAK 109 as the accounting standard used. Aspects of presenting ZIS at Lazismu are implemented by preparing financial reports consisting of statements of financial position, cash flow reports, reports on changes in funds, reports on changes in assets under management and notes to financial statements (CALK). Financial reports on the management of ZIS are published once a year. Apart from that, Lazismu also performs regular monthly reporting. And Utilization and ZIS at Lazsimu Medan City experienced an increase in distribution in 2021 more ZIS funds were distributed and programs were implemented compared to 2020. This shows that more mustahiq receive benefits from zakat, infaq and shadqah funds.    

This study aims to determine and analyze the management and realization of the Shcool Operational Assistance (BOS) fund budget at SMPK Pancasila Lekebai. This study uses a type of qualitative research, where the data is obtained from direct observations to several informants interviewed and then analyzed the data acquisition and then drawn conclusions from the result of the interview, as well as other supporting documents related to the management and realization of the BOS fund budget. Data collection techniques are used through interview observation and documentation. Data analysis techniues are used through several stages, namely data collection, data reduction, data presentation, and conclusion withdrawal/verification. The results showed that the management and realization of the BOS fund budget at SMPK Pancasila Lekebai was in accordance with Juknis. Starting with the preparation of RKAS, the implementation of use in accourdance with the components listed in the Juknis and shcool needs, until an accountability report is made. However, there is an obstacle that occurs in the lack of shcool committee supervision on reporting the use of BOS funds which is considered normal.

Assessment of the quality of service in hospitals can be done by determining the completeness of filling in medical record documents through quantitative analysis. Quantitative analysis of medical record documents is the study or review of certain parts of the contents of medical records with the aim of finding specific deficiencies related to recording medical records. Quantitative analysis of medical records includes four review components, namely identification review, recording review, reporting review, and authentication review. Rumah Sakit Umum Hidayah Boyolali has implemented electronic medical records since January 2023 in accordance with the mandate of the Republic of Indonesia Minister of Health Regulation Number 24 of 2022 concerning medical records. The aim of PkM activities is to increase the knowledge and abilities of medical record officers regarding quantitative analysis of medical records and electronic medical records at Rumah Sakit Umum Hidayah Boyolali. The PkM implementation method includes material presentation, discussion, clinic and evaluation. The target of PkM consists of 13 medical record officers with the results of PkM being to increase the knowledge and ability of officers in analyzing the completeness of filling in medical records and electronic medical records.  

The purpose of this research is to investigate the use of Green Accounting in medical waste management at AMC Hospital. Bandung AMC Hospital is the subject of the study. The research methodology is qualitative. According to the study's findings, the hospital's spending for medical management waste. These expenses are reported in identical accounts, and the disclosure of incurred environmental costs has yet to be published in a distinct report from the parent report. Based on the notion of green accounting, this study reveals environmental cost reports and how to quantify the costs of environmental information supplied by hospitals for medical management. 

This study analyzes the causes of self-censorship in the Japanese mass media. Japan is now considered a country that has low press freedom. Approved by PM Koizumi`s cabinet in 2002 against a bill banning excessive reporting activities which caused strong protests from newspapers and broadcasters. The purpose of this research is to explain the causes of self-censorship in the Japanese mass media. This study uses qualitative research methods with the Thematic Analysis Approach approach and model of analysis data taken in The Journalist series. The conclusion of this study is that the Japanese mass media exercise self-censorship due to pressure from outsiders which makes it difficult for them to present the news and sources who refuse to be interviewed.

This research is motivated by the still not optimal performance of the Banjar City Regional Finance and Revenue Management Agency employees which is characterized by frequent recording and reporting errors involving administrative management, the completion of existing work that is not in accordance with work achievement targets, employees who arrive late from work hours entering work that has been determined, besides that employees often leave the effective time of working hours and delays in completing work. The formulation of the problems posed in this study are as follows: 1. How does competence affect employee performance? 2. How does work motivation affect employee performance? 3. How does work discipline affect employee performance? 4. How does competence, motivation and work discipline simultaneously influence employee performance at the BPKPD in Banjar City? The method used in this study uses quantitative methods. Data collection techniques through questionnaires, literature, and documentation. With a research sample of 50 employee respondents and data analysis used through statistical tests of correlation and multiple regression using SPSS version 26.00 for windows. The research results show: 1). Competence tends to be good and employee performance is high, so competence has a positive and significant effect on employee performance. This means that the better the competence, the better the performance of employees at the Banjar City Regional Revenue and Financial Management Agency. 2). Work motivation tends to be good and employee performance is high, so work motivation has a positive and significant effect on employee performance. This means that the better the work motivation, the better the performance of employees at the Banjar City Regional Revenue and Financial Management Agency. 3). Work discipline tends to be good and employee performance is high, so work discipline has a positive and significant effect on employee performance. This means that the better the work discipline, the better the performance of employees at the Banjar City Regional Revenue and Financial Management Agency 4). Competence, motivation and work discipline tend to be good and employee performance is high, so that competence, motivation and work discipline have a positive and significant effect on employee performance. This means that the better the competence, motivation and work discipline, the better the performance of employees at the Banjar City Regional Revenue and Financial Management Agency.    

Every company has an audit with the aim of checking whether the financial statements that have been made are presented in accordance with the reporting standards. The importance of the role of the auditor in the audit process requires the auditor to be able to work optimally. There are several factors that influence the auditor in conducting an audit, one of which is the auditor's experience and auditor ethics. The purposes of conducting this research are: 1) To find out whether Auditor Experience has a partial effect on Audit Quality, 2) To find out whether auditor ethics have a partial effect on Audit Quality, and 3 To find out whether Auditor Experience and auditor ethics have a simultaneous effect on Audit Quality. This research uses a quantitative approach. This research is also included in the causal quantitative research conducted at KAP in Surabaya. The population in this study were auditors who worked at the Arsono and Jimmy Public Accounting Firms, Teramihardja, Pradhono, Chandra and Danny Wibowo KAPs, with a total sample of 30 people. Data comes from primary data sources obtained from distributing questionnaires. Data analysis uses multiple linear regression analysis. The results show that: 1) Auditor experience influences Audit Quality, 2) Auditor Ethics influences Audit Quality, and 3) Auditor Experience and auditor ethics simultaneously influence Audit Quality. Therefore, it is hoped that the Public Accounting Firm (KAP) in Surabaya can improve Auditor Experience and Auditor Ethics to improve audit quality..

This study aims to apply the concepts of ISAK 35 to the field of education. This study aims to determine the implementation of school financial management from the prespective of ISAK 35. This study also uses descriptively presented qualitative data types, uses primary and secondary data sourses, and uses data collection techniques in the form of interview and concluded that SMPN 32 Gresik’s management and financial records remained rudimentary, limited to recording school financial income and expenditure, and did not comply with ISAK 35 financila reporting.

Currently, the MSME financial reporting standard uses SAK EMKM (Standard for Financial Accounting for Micro, Small and Medium Entities). MSME accounting is expected to make and create more structured financial reports. The purpose of this research is to find out how SAK EMKM is applied in preparing financial reports for MSMEs, and to find out what are the obstacles encountered in preparing SAK EMKM-based financial reports. The design used is literature review, articles are collected using search engines such as Google Scholar and Garuda. Based on the research results collected and the author's analysis, it was found that there are still many MSMEs in Indonesia that do not make or use accounting information to run their business. Therefore, when asked about the amount of their assets, they could not provide any information. Small business owners lack accounting knowledge and many of them do not understand the importance of accounting for business continuity and business success.

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.