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This research aims to test and analyze the influence of GCG, CSR, nd green credit on bank financial performance. This research was conducted on four banking companies obtained based on purposive sampling techniques. This research uses secondary data originating from company financial reports. SPSS tools were used to assist in analyzing research data. The results of this study state that GCG with the proxy of independent commissioners has no effect on bank financial performance, while the proxies for managerial ownership and institutional ownership have an effect on financial performance. CSR has no effect on bank financial performance. Green credit influences bank financial performance. Green credit moderating variables can strengthen the relationship between independent commissioners and institutional ownership. In the relationship between managerial ownership and CSR, the moderating variable green credit is not able to strengthen its relationship with bank financial performance.

The rise of digital-based financial service platforms that help MSMEs as a sales transaction tool has many benefits for MSMEs, one of which is making it easier to prepare financial reports based on EMKM SAK because the digital payment system is able to store sales recaps accurately. The use of financial service platforms is also used by several MSME players in Lakarsanti District, Surabaya. For this reason, the author's aim is to analyze whether the use of digitalization of the payment system affects the preparation of financial reports in MSMEs in Lakarsantri District. Qualitative research with descriptive analysis methods. Also, semi-structural interviews were conducted with MSME business actors in Lakarsantri District. The results of this research are that many MSMEs in Lakarsantri District already use digital payment systems, but there are still many MSMEs that do not prepare financial reports. There are MSMEs that carry out simple financial records manually, only recording income and expenditure information, which is far from following EMKM SAK. And several MSMEs that have used digital payment systems and carried out simple financial records have felt helped by accurate transfers and transaction recaps.

This research aims to determine and analyze the recording of financial reports at the Nurul Haq Islamic boarding school in accordance with Islamic boarding school accounting guidelines which include financial position reports, net asset change reports, cash flow reports and notes to financial reports. The method used in this research is qualitative with a descriptive approach. The results of this research found that currently the Nurul Haq Islamic boarding school only uses simple financial reports because it does not fully understand Islamic boarding school accounting guidelines, due to a lack of knowledge and information regarding Islamic boarding school accounting.

A foundation is a non-profit organization operating in the fields of religion and education, with its primary funding coming from public donations in the form of alms and charity. Although it is not intended to generate profit, a foundation must still address financial aspects and prepare financial reports in accordance with applicable standards to ensure accountability to the public. Good financial management involves budgeting, cash flow management, expense oversight, transparent financial reporting, and financial report analysis. The main issue faced by Yayasan Cipta Solo Berbagi is ineffective financial management, with financial reports being simple ledgers and not compliant with ISAK 35 standards. The Pustapako community service team collaborated with Yayasan Cipta Solo Berbagi to address this issue through a series of activities, including focus group discussions (FGDs), training, and the implementation of a web-based accounting information system. The results indicate that by applying appropriate accounting standards and using a suitable accounting information system, the foundation can produce more transparent, accurate, and comprehensible financial reports. The foundation's management now has improved capabilities in financial management, enhancing donor and public trust. This program also opens opportunities for similar programs in the future with more in-depth material and long-term support programs for foundations.  Keywords: Non-profit foundation, financial management, financial reporting, ISAK 35, accountability, accounting information system, training, community service

This study aims to examine the influence of the Current Ratio, Return on Assets, Total Asset Turnover, and Net Profit Margin on the Dividend Payout Ratio (A Study of Food and Beverage Sector Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period 2019 – 2023). The research is conducted using secondary data from financial reports. The sampling technique used is purposive sampling. Data analysis is performed using classical assumption tests, multiple linear regression, F-tests, and t-tests. Out of 44 companies, only 20 consistently released their financial statements annually. For data analysis purposes in this study, the researcher uses statistical testing with SPSS 27. The results show that the Current Ratio, Total Asset Turnover, and Net Profit Margin do not affect the Dividend Payout Ratio, whereas the Return on Assets has a significant influence on the Dividend Payout Rasio.

The purpose of this research is to evaIuate PT. Pabrik Kertas Tjiwi Kimia Tbk's financial performance from 2021 to 2023 utilizing the Iiquidity, soIvency, and profitabiIity ratios. The study's methodology is quantitative descriptive and makes use of descriptive statistics for data analysis. This study's quantitative approach combined with documentation methodologies collects data from PT. Pabrik Kertas Tjiwi Kimia Tbk's yearly financial reports. The annual financial report for the years 2021–2023 is the financial report that was utilized. According to the study's findings, the company's financial performance, as determined by calculating the Iiquidity ratio (current ratio and quick ratio), indicates that it is less liquid and hence less excellent, as seen by its inability to pay off its short-term loans. The firm is deemed to be in excellent financial standing based on the analysis of its solvency ratios, which incIude the debt to equity and debt to asset ratios. Additionally, the company's financing is entirely derived from debt. The profitabiIity ratios, which incIude net profit margin, return on equity, and return on assets, indicate that the firm is not making the most profit possible.

Financial reports are an important tool for measuring the performance and financial health of cooperatives. Good financial reports are influenced by the level of knowledge and understanding of human resources in presenting financial reports. This research aims to find out how the financial reports in Kopkar UHT are and their application to SAK ETAP. The research was carried out using direct observation of research objects, interviews with specified informants, as well as documentation in the form of photos of activities and financial report documents. The findings show that Kopkar UHT's financial reports: presents the components of a balance sheet financial report, a report on the calculation of business results, a report on changes in capital, a recapitulation of income and expenses of USP and USW, a recapitulation of cash loans and bills, a recapitulation of turnover from sales of shop units, photocopy services and canteen services . Meanwhile, according to SAK ETAP, the presentation of financial statements consists of a Balance sheet, performance calculation report, capital changes report, cash flow report, CALK. This means that Kopkar UHT only displays three financial report components. that comply with SAK ETAP

This financial report preparation training activity aims to remind MSME business actors of their ability and knowledge in compiling financial reports. This activity is to respond to the difficulties of business actors that they have encountered so far. Inability and ignorance in compiling financial statements make it difficult for them to analyze their financial performance. This training activity lasted for 3 days where the material was carried out by conducting training in the preparation of financial reports then continued with the practice of making financial reports and finally continued with assistance by the team formed for this activity. This activity was attended by 15 MSME actors in Sanrobone village, Takalar. Based on the results of the activities that have been described, the conclusion of community service activities about financial reporting training in improving the Quality: MSME Financial Reports in Sanrobone Village, Sanrobone District, Takalat Regency is as follows: This activity aims to increase the understanding of financial reporting in improving the quality of financial reports for MSME actors. This training activity provides benefits in increasing productivity for MSME actors. The follow-up of activities is expected to be more about continuous training techniques and mentoring for MSME actors

This study was conducted with the aim of knowing the extent to which the quality of village financial reports can be influenced by human resource (HR) knowledge, SISKEUDES implementation and internal control systems. This study uses a quantitative method with primary data collection, namely a questionnaire. The population in this study was 160. The sampling techniques used purposive sampling, so that 100 people were used. The data analysis techniques used were data instrument testing, classical assumption testing, multiple regression analysis and hypothesis testing. Based on the results of the study, human resource (HR) knowledge, SISKEUDES implementation and internal control systems partially influenced the quality of village financial reports.

This research aims to determine the influence of Leverage, Liquidity, Activity and Company Size on Profitability in health service provider companies listed on the IDX for the 2019 - 2023 period. This research was conducted using secondary data, namely financial reports. The sampling technique used was purposive sampling. Of the 14 companies, only 10 companies consistently publish financial reports every year. The analysis model used is multiple linear regression analysis which was tested with IBM Statistics Product and Solution (SPSS) version 26. The research results show that partial leverage has a negative and insignificant effect on profitability. Activity has a positive and significant effect on profitability. Liquidity and Company Size have no effect on Profitability. Meanwhile, simultaneously, Leverage, Liquidity, Activity and Company Size influence Profitability.      

Waste management is an important concern in efforts to maintain cleanliness and environmental sustainability. The Waste Bank has been proven to be an effective solution in managing waste with a sustainable approach. This research aims to implement a Waste Bank website as a means of information and waste data management in Pekelingan Village. The system development method used is the Waterfall method which consists of the stages of requirements analysis, system design, implementation, testing and maintenance. In the needs analysis stage, the needs of related parties are identified, such as the management of the Waste Bank and the community using the Waste Bank's services. System design includes designing a user interface and database structure to store waste transaction information, member data and financial reports. Website implementation involves developing web-based applications using PHP and MySQL technology. Testing is carried out to ensure that the website functions properly and meets requirements. The result of the implementation is a Waste Bank website that can be used to register members, record waste transactions, check balances, and manage waste data efficiently. With this website, it is hoped that the management of the Waste Bank in Pekelingan Village can be more organized and transparent. This case study can also be an example for other sub-districts in developing information technology-based Waste Banks to increase the efficiency and effectiveness of waste management.

This Community Service Activity is carried out for MSME Actors in Regency/City in Jambi Province. The preparation of company financial reports is carried out in a certain period. Usually companies make financial reports when their company's accounting period enters the end. This accounting period is determined by each company. Some are done at the end of the year, some are done every few months. Through the Simple Financial Report Preparation Training, it is hoped that it will help MSME partners manage their business financial reports. And will increase Capability, namely improving the Recording of Financial Reports and Transactions manually to be fast and accurate. Hopefully, with this preparation training, you will gain insight, knowledge and understanding of the basics of proper financial management and including how to make a budget.

This study aims to exmine the influence of abnormal accrual, internal control system, and audit findings on the quality of financial reports of district/city goverments in Indonesia. The sampel that used in this study was local goverments in Indonesia at the district/city level in 2020-2022, with the sampel amounted to 1,518 sampels.  The sampel selection is using purposive sampling technique and proceed using multinomial logistic regression analysis. The result of this study indicate that abnormal accrual do not affect the quality of local government financial reports. Then internal control system has a positive effect on the quality of local government financial reports. And audit finding has a negative effect on the quality of local government financial reports.

The aim of this research is to determine the influence of educational background, socialization of SAK EMKM and business scale on the understanding of MSME actors in Uneng City Subdistrict in preparing financial reports based on SAK EMKM. Effective socialization of SAK EMKM is an important key in improving the quality of MSME financial reports. The data used in this research is primary data, where primary data collection was carried out by distributing questionnaires to MSME owners and the data analysis technique used used a Likert scale. The population in this research is MSMEs which only operate in the trade sector in Uneng City Village, Sikka Regency, as many as 176 MSME actors and the sampling technique uses the Slovin formula, namely 64 respondents.  The data analysis method uses multiple linear regression analysis with the help of the SPSS Statistics version 22 program. The results of this research state that the variables of educational background, socialization of SAK EMKM and business scale partially and simultaneously have a significant effect on the understanding of MSME actors in preparing financial reports based on SAK EMKM.

Many MSME participants still do not understand how important it is to preserve organized financial records and bookkeeping. In actuality, business actors can determine the health of their enterprise through bookkeeping. With the help of this Community Service Activity (PKM), participants will get an awareness of the significance of business actors (MSMEs) in financial accounting and recording, as well as the procedures involved in creating financial reports. The majority of MSME participants currently maintain records, however their financial report preparation is still subpar. Training, activity implementation, and assessment are the techniques employed. The degree of comprehension exhibited by business actors both before to and during information presentation and training serves as the basis for measuring this achievement. The service's outcomes demonstrate that.

The aim of this research is to analyze the use of financial applications with Zahir accounting software implemented by PT. Dyandra Propertindo Surabaya. The benefit of this research is for all groups/parties, especially those who share the same frequency as the subject and object of research. The research method used is to carry out direct observations or observations at the company, then using the literature study method to increase the literature to match theory with findings in the field from the results of the second method, namely opinion poll interviews, to strengthen the findings from the research. The research results show that the use of financial applications based on Zahir Accounting software at PT. It can be said that Dyandra Propertindo Surabaya has been running for quite a long time and has been implemented properly and correctly in accordance with the flow and process of the application's functions. However, the company said there were still obstacles in implementing this software, mainly the internet network factor. The conclusion of this research is that PT. Dyandra benefits from using Zahir Accounting software from various aspects, including time, accuracy, effectiveness and flexibility in preparing company financial reports.

In order to maintain business continuity and growth, Micro, Small and Medium Enterprises (MSMEs) need assistance in preparing financial reports. The importance of assistance in preparing financial reports for Micro, Small and Medium Enterprises (MSMEs), especially for Toko Laras Barokah and Laundry Care is included in this activity. Accurate and timely financial reports are very important for MSMEs to run and develop their companies. This research uses a qualitative methodology by providing direct support to the two MSMEs in preparing their financial reports. The aim of this coaching activity is to perfect the accounting procedures of MSME owners and increase their awareness of the importance of financial reports. The findings of this research show how good mentoring can improve the quality of MSME financial reports, which will facilitate better business decision making and increase access to funding and other resources.

Financial reporting that is easy to understand and transparent is a necessity for all types of businesses in the modern era. This cannot be separated from the fact that financial reports showing the results of a company's performance are one of the main foundations for making management decisions. A company in the form of a Commanditaire Vennootschap (CV) is one of the business units that still requires support in reporting its financial reports. This is because regulations This company and SAK-ETAP are not yet widely understood by all groups and still need to be socialized. This service is carried out using a qualitative methodology approach, namely data collection methods: interviews, observation and document analysis. Based on the results of preparing financial reports, CV. XYZ still uses manual preparation of financial reports so assistance is needed.

PT. Epsindo Jaya Pratama is a company engaged in manufacturing. This research contains web- based financial informasi processing applications, because they can help make it easier to work on. The problems that occurred at PT. Epsindo Jaya Pratama is currently still conventional or still manual, that is, it still uses the Ms. Excel. This study aims to help make it easier to input financial informasi for PT. Epsindo Jaya Pratama, by submitting suggestions for creating a web- based financial informasi processing application, it is hoped that later financial informasi processing will be easier, faster and more practical. In this financial informasi processing application, it is proposed to use the Xampp program with PHP and MySQL databases which will make workmanship easier in processing financial reports.

The auditor's experience aspect is a crucial factor in determining the quality of audit activities at KAP. The research is aimed at exploring the impact of aspects of an auditor's experience on the quality of audit activities and results based on relevant literature studies. The research method uses a narrative literature review to synthesize evidence from various literature sources. The results of the analysis show that the auditor's experience aspect has a close, positive and significant relationship to the auditor's ability to identify material errors and fraud in the form of client financial reports. The implication of this research is the importance of developing auditor experience as a strategy to improve audit standards and public trust.