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This research aims to explore the implementation of Market-Day as a learning medium to improve basic economic understanding for sixth grade elementary school students. Through this activity, students gain practical experience regarding economic concepts such as demand, supply, transactions and financial management. This approach also encourages the development of social skills, creativity and an entrepreneurial spirit, which are relevant to the needs of the era of globalization. Market-Day provides real simulations that integrate economic theory into daily practice, thereby helping students better understand and apply economic values in their lives. This research uses a literature study approach by referring to relevant scientific sources, such as books, journals and research reports. The study results show that Market-Day is not only effective in increasing understanding of economic theory, but also strengthens students' managerial skills and financial awareness. With this experience-based learning, students are taught to be more responsible and innovative, so they are better prepared to face economic challenges in the future. This article concludes that Market-Day is a strategic approach that can be applied in elementary schools to combine economic learning with the development of students' life skills, especially in supporting the Merdeka Curriculum which is oriented towards holistic learning.

Computer-based Accounting Information Systems (AIS) have become a vital element in managing organizational finances in the digital era. To explore the role and benefits of computer-based AIS in increasing efficiency, accuracy and transparency of financial reports. By integrating information technology in the accounting process, AIS enables real-time data collection, processing and analysis, thereby supporting faster and data-based decision making, while also identifying challenges faced in implementing AIS, such as user training needs and issues. data security. That computer-based AIS not only speeds up transaction recording and information management, but also increases collaboration between departments and allows for more accurate and timely reporting. Therefore, computer-based AIS has proven to be an important strategic tool for organizations to improve financial performance and competitiveness in increasingly competitive markets.

The issue of criminalizing victims of sexual violence through the use of defamation charges is gaining public attention because it is often used to silence victims who try to share their experiences. This article describes how defamation provisions in the Criminal Code and the Electronic Information and Transactions Law are often used as instruments of Strategic Lawsuits Against Public Participation (SLAPP) directed at victims, making victims even more vulnerable. The study uses a normative approach to assess the effectiveness of legal protection in the Sexual Violence Criminal Law (TPKS Law). The results of the analysis show that the TPKS Law does not explicitly include an anti-SLAPP mechanism, leaving open the possibility for the reported party to file a counter-report against the victim. Studies of the SPI, KPI, and Baiq Nuril cases show a recurring pattern, namely the use of defamation articles as a means of silencing victims and slowing down the process of exposing sexual violence. This article proposes an anti-SLAPP clause based on a progressive interpretation of the anti-revictimization principle in the TPKS Law. This proposal is reinforced by the push for the application of an early dismissal mechanism for reports that show strong indications of intimidation, so that victims receive maximum protection in the legal process.

Preventing acts of corruption in the office environment involves a series of strategic steps to create a culture of transparency and accountability. These efforts include implementing a code of ethics, training on integrity, and strict supervision of the decision-making process. In addition, the application of information technology to monitor financial transactions and reports can help detect potential fraud. By building awareness and commitment of all employees towards preventing corruption, organizations can increase public trust and create a healthier work environment. Preventing acts of corruption in the office environment is a crucial step in creating good governance and improving institutional integrity. Corruption can hinder economic growth and damage public trust. To prevent this, a comprehensive approach is needed, including implementing transparency policies, strengthening supervisory systems, and ethical education for employees. In addition, an organizational culture that supports openness and accountability must be built. This research discusses effective strategies that can be implemented to minimize the risk of corruption, including the use of information technology and participation in community oversight. The results are expected to provide recommendations for government and private agencies in strengthening efforts to prevent corruption

In this digital era, in carrying out their activities humans will not be able to be separated from the use of technology that can help humans in completing their tasks or help humans meet their needs more easily, including the people of Indonesia. The low awareness of Indonesian people in terms of financial literacy will certainly have an impact on their ability to manage finances. This study aims to analyze the role of Financial Apps as a medium of financial management literacy education. The use of Financial Apps is increasingly widespread and provides convenience for people in managing finances. Through a literature study, this research reveals that financial literacy has a high relevance to financial management skills. Individuals with good financial literacy tend to be wiser in planning, managing and controlling their finances. In this case, Financial Apps play an important role in improving financial literacy by providing features that make it easier for users to record transactions, create financial reports, and analyze financial performance.

MSMEs are productive businesses that stand alone, which are carried out by individuals who meet the criteria for MSMEs as stipulated in Law Number 20 Article 1 of 2008. Nabila shop sells daily necessities. To run the business, financial management must be done well, and the purpose of this study is to find out the financial management practices of Nabila shop. Qualitative descriptive methodology was used in this study. Three data collection methods were used: documents, interviews, and observations. This research found that Nabila shop has an automated accounting system that only tracks sales transactions. It does not have a liability account on the balance sheet and income statement, and does not provide notes to the financial statements. the researcher recommends that using the accounting application that is already available in the store properly and correctly, doing complete recording and bookkeeping and having detailed and accurate financial reports. And the owner and staff Nabila shop should attend training on the application of SAK EMKM as a whole at the Tegal Regional Cooperative, MSME and Industry Office so that they can fully implement the three components of SAK EMKM and can also explore learning information on the internet. .

The implementation of MYOB Accounting at the Blue Campus Prosperous Employee Cooperative is a strategic step to increase efficiency and accuracy in financial management. Previously, this cooperative used a manual system which was prone to errors and took time in the process of recording transactions. By switching to MYOB Accounting, cooperatives can automate various financial processes, from recording daily transactions to monthly financial reports. This implementation not only speeds up the administrative process, but also increases the transparency and accountability of financial reports. As a result, the Biru Sejahtera Campus Employee Cooperative has experienced an increase in data-based decision making, as well as making it easier for members to access financial information. It is hoped that the implementation of this software-based accounting system can become a model for other cooperatives in improving financial management professionally and efficiently.

Limited understanding of the preparation of financial reports is something that is often experienced by MSMEs that have just been established. This Community Service Activity aims to support MSME players, nameli MSMEs in the Mertosanan Kulon, Potorono, Banguntapan Bantul areas where the majority of the population is snack entrepreneurs to increase income by sharing knowlage through assistance related to recording financial transactions and preparing financial reports related to online marketing. From this assistance, it is hoped that it can help MSME actors to compete in the market. The methods used in this service are: 1) Socialization and Coordination. 2) Data Collection. 3) Implementation of Mentoring. 4) Implementation of Training. The result of the service carried out show that the service that has been carried out has increased their skills in developing businesses for MSME actors. 

This community service program is carried out with the aim of providing education for MSME players regarding the importance of recording and preparing financial reports in a simple way, in this case, for CV MSMEs. Mysneaker Retail Indo. This program is a discussion-based socialization program which aims to make the material presented easy to understand and understand and can help answer the problems faced by CV. Mysneaker Retail Indo in recording transactions and financial reports for their business. The results of this program show that CV. Mysneaker Retail Indo is interested in overhauling their financial report recording in the manner proposed by the author. According to them, by recording the financial reports submitted by the author, they can be used to read the business situation easily. This shows that this program is useful for increasing insight for MSME players in recording and preparing financial reports for their business.

This community service aims to improve the financial literacy of MSMEs in Krikilan Village, Kalijambe District, Sragen Regency through training in the use of the SIAPIK application from Bank Indonesia. SIAPIK, or the Financial Information Recording Application System, is designed to make it easier for MSMEs to record financial transactions and prepare financial reports in accordance with MSME Financial Accounting Standards. Participants in this activity were MSMEs from Krikilan Village, Kalijambe District, Sragen Regency, totaling 20 people. This activity involved socialization and training using lecture, dialogical, and direct practice methods. The implementation of the training on July 18, 2024 showed positive results, with MSME participants now having a better understanding of the use of the SIAPIK application. This program is expected to improve the technical skills of MSMEs, facilitate access to financing, and improve the quality of their financial reports.

PT Rizma Tour & Travel is a company operating in the travel agency sector. The problem in this research is that recording cash receipt and disbursement transactions still uses a manual and semi-computerized system using Microsoft Excel to create cash receipt and disbursement reports. This problem can result in incorrect recording or incorrect input of transactions, resulting in inaccurate cash receipt and disbursement reports.The research method used in this research is qualitative research with a case study approach. This research aims to build a cash receipt and disbursement application for PT Rizma Tour & Travel which is used to assist in recording cash receipt and disbursement transactions.The results of this research are in the form of a web-based application for cash receipts and disbursements that can help PT Rizma Tour & Travel in recording cash receipt and disbursement transactions so that they run effectively and efficiently, including creating cash receipt and disbursement reports.  

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.

Abstract Bhumi Karya Cooperative is an organization focused on the savings and loan activities of its members. Loans with low interest rates and various types of savings are offered to enhance the welfare of the members. However, challenges in the effectiveness of transaction data management, the conventional handling of savings and loan applications, and financial reports managed using Microsoft Excel are faced by the cooperative. The development of a web-based information system is deemed essential, as this system not only allows members to conduct transactions remotely, such as the previously manual savings and loan applications, but also accelerates the processes of member data entry, transaction recording, report generation, and service provision to members anywhere. Additionally, prospective members can register online, thereby increasing the overall operational efficiency of the cooperative

Pondok Baru Furniture Store located in Makamhaji Kartasura is a business that operates in the field of manufacturing and selling furniture. There are problems in managing sales transaction data, stock of goods, and sales reports which still use manual methods, sometimes resulting in errors in recording. The current purchasing system which requires coming to the shop to see and buy the products being sold is very troublesome. And consumers want to know about the products being sold without having to come to the shop directly. Therefore, researchers created a web-based sales information system to overcome this problem. The method used in system development is the prototype method with data collection through interviews. The result is a web sales information system design that makes it easier for buyers to access products offered anywhere and carry out purchase transactions online. This system design is expected to produce more accurate data in processing sales data and sales reports.

Accounting information system (AIS) is an important part of corporate financial management. This research aims to study the design pattern of AIS for cash receipts and disbursements using a phenomenological approach based on a background that illustrates how important AIS optimization is at the Ngawonggo Patirtaan Site. To investigate the experiences of four informants regarding the current AIS implementation, this study used qualitative phenomenology. Data were collected through observation, documentation, and in-depth interviews. Then, a model was used to analyze the relationship between theme attributes and meanings. The research was conducted at Ngawonggo Patirtaan Site, which is located in Tajinan District, Malang. The results showed that the current AIS at Ngawonggo Patirtaan Site is still simple but organized. Expenditures are allocated based on needs, but the cash receipt system uses a kotak asih. Periodic recording is done manually in the cash ledger. Information is provided through verbal reports every month. The absence of supporting facilities is a major obstacle. The results show that the AIS should be more integrated and organized. The design of the proposed AIS pattern includes online registration process, cash receipt through kotak asih, digital and manual recording of transactions, and periodic reports. It is expected that better use of AIS will improve the efficiency and accountability of financial management at Ngawonggo Patirtaan Site.

This research focuses on the design and development of a Software Requirements Specification (SRS) document for the Cost Accounting Information System at PT. ABC, a rubber manufacturing company in Indonesia. In an effort to enhance the company's efficiency and productivity, this SRS document is prepared based on the international standard ISO/IEC/IEEE 29148:2018, which covers essential aspects such as functional requirements, performance, usability, interfaces, and others. The large number of business processes carried out manually, especially in the scope of cost accounting, means that the absence of an integrated cost accounting information system is one of the main factors preventing PT. ABC from achieving optimal efficiency in its business processes. In the context of the manufacturing industry, cost accounting plays a crucial role in controlling production costs, overhead, raw materials, and indirect labor. The results of this research will produce several modules, including factory overhead cost transactions, raw material cost transactions, direct labor cost transactions, manufacturing goods transactions, finished goods transactions, purchase return transactions, sales transactions, component purchase transactions, component mastering, position mastering, user mastering, cost mastering, supplier mastering, employee mastering, raw material cost reports, factory overhead cost reports, direct labor cost reports, cost of goods sold reports, cost variance reports, budget cost reports, and profit and loss reports.

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.

The purpose of collecting invoices at PT. ABC is to ensure that all transactions are well documented and to ensure the completeness of transaction data for the purposes of financial recording and reporting. The use of invoices in preparing financial reports is the main basis that must be used at PT. ABC. Invoices allow companies to monitor and manage transactions more effectively, as well as facilitate the accounting and financial management processes. This study was conducted using qualitative methods and using data collection techniques through interviews to understand in depth the process of preparing invoice-based financial reports at PT. ABC. This approach was chosen because it allows researchers to dig up information in detail and understand the context and dynamics in the financial reporting system. PT. ABC, a private company engaged in the field of CNG (Compressed Natural Gas) Supplier, requires an effective system to manage and organize financial data related to sales and expenditure transactions.  

Semeru Farm is a company operating in the chicken farming sector. The main challenge faced by this company is financial management using manual methods with financial recording and reporting through excel applications. This requires accurate calculations in preparing profit and loss reports. In addition, the company also faces obstacles related to egg stock inventory management to ensure freshness and availability when customers buy. To overcome this problem, an accounting information system is needed that integrates stock management using the FIFO (first in first out) method, so that financial recording and reporting can be done efficiently and on time. This study aims to develop an accounting information system that manages egg stock using the FIFO method. This project includes three main phases: analysis, design, and implementation. The results include 38 database tables, transactions covering 5 accounting cycles, and various financial reports such as cash in and out reports, general journals, and final balance sheets.