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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.

Previous literature review studies have explored the current status of digital marketing implementation in Indonesia by the SME, a literature review that focuses explicitly on digital marketing implementation is scarce. The objective of this scoping review was to map the existing digital marketing knowledge to meet digital marketing practices. The scoping review followed the protocol outlined by Arksey and O'Malley (Arksey & O’Malley, 2005) that has five main stages: (1) identifying research questions; (2) identifying relevant studies; (3) study selection; (4) data charting, and (5) collating, summarizing and reporting the results. The reviewed studies were selected from two electronic databases: Scopus and Google Scholar within six years time span (2017-2023). The results of the scoping review indicated that the majority of the SME already knowing about digital marketing. However, as has been claimed by Aries Kurniawan and Asharudin (Kurniawan & Asharudin, 2018), SME have some obstacles that must be handle so they can survive and grow. Emphasis should be given to how to understanding digital marketing strategic and how to upgrade SME's knowledge about digital marketing. According to Katoyusyi Kano (Kano et al., 2022), digital marketing strategies from the consumer perspective should be given more attention in order to make digital marketing more effective in attracting attention and winning consumer trust.

Innovation is a system of recognition, development and renewal process that enhances economic success for entrepreneurs or producing companies and their consumers as well as the wider organization. BUMDes is one of the institutions that can be mobilized to support the improvement of the community's economy in the village. BumDes Balaroa Pewunu itself is engaged in the business of buying and selling agricultural products and savings and loans. Community economic empowerment is an effort to develop self-sufficiency and community welfare by increasing knowledge, attitudes, skills, behavior, abilities, and awareness, by utilizing existing resources. The stages of implementing the community service program are observation, interviews, proposals, data collection, training and reporting of the results of community service. In implementing the MBKM activities to Build Villages by conducting Socialization and Training inviting Resource Persons from the Faculty of Economics and Business, Tadulako University, Agriculture Lecturers. The activity was carried out in two days, the material on the first day was that the lecturer from the Faculty of Economics and Business presented a business plan, financial management. On the second day the lecturer from Agriculture presented material on the procedures for making organic fertilizer by utilizing existing materials around the village, participants who were present were the Village Government, Head of Bumdes, farmers. Through the training which was carried out by inviting expert Lecturers from FEB UNTAD and Faculty of Agriculture opening the insights of the Village Government, especially BUMDes to continue to improve BUMDes innovation as an effort to improve the village economy of Balaroa Pewunu

In managing village funds, the government in Tantan Village has limited human resources that have a role in managing them. Based on its type, this research is a qualitative research with primary and secondary data sources. The methods used for data collection in this study are observation, interviews, and documentation. The steps in the analysis are collecting data, summarizing the data, presenting the data, and then drawing conclusions. Based on the results of this study, it shows that the management of village funds under development in 2021 at the planning, implementing, organizing, implementing and also reporting stages has been carried out quite well. In an Islamic perspective, the management of village funds in Tantan village has not yet implemented the principle of justice in its implementation. And for the impact arising from the management of village fund management in the village of Tantan, it is felt that it has had a positive impact in the field of development.

This study aims to determine the role of information technology in public sector accounting in preventing fraud that occurs in public sector organizations. The research conducted was a literature review research based on articles appropriate to the research topic for further analysis. The result of this research is that there are fraud prevention methods which include technical strategies and preventive strategies. The technical strategy includes efforts to prevent fraud through the use of privacy officer services, IoT access, managing data access, establishing timely reporting, and controlling data in real time. The preventive strategy is in the form of developing a fraud detection system that is run using machine algorithms, data mining, and meta learning methods.

Tabular-based clinical risk prediction models are extensively applied in medical decision support systems; however, two major challenges often reduce their reliability: predictions that contradict basic clinical logic and poorly calibrated probability outputs that weaken threshold-based decision making. This study investigates explainable binary risk prediction using the processed Cleveland subset of the UCI Heart Disease dataset as a public clinical benchmark. A lightweight and CPU-efficient pipeline is proposed by employing an XGBoost classifier integrated with monotonic constraints on clinically relevant features, followed by probability calibration through post-hoc methods, including Platt scaling, temperature scaling, and isotonic regression on a separate validation set. Model performance is assessed in terms of discrimination capability using AUROC, AUPRC, F1-score, sensitivity, and specificity, while probability reliability is evaluated using ECE and Brier score metrics. A monotonicity audit is also conducted through counterfactual feature sweeps to measure violation rates. In addition, the model is applied for risk stratification into low-, medium-, and high-risk categories with corresponding event-rate reporting. The findings demonstrate that isotonic regression improves probability reliability without degrading discrimination performance. Furthermore, the monotonicity audit reveals no observed violations for constrained features. Overall, the integration of monotonic constraints and probability calibration produces more decision-ready risk estimates for threshold-based clinical decision support while maintaining transparency through SHAP-based analysis.

Livestock is a type of business that carries out activities of breeding or raising livestock. Companies engaged in the livestock sector have inventories or assets that are one of their characteristics, namely assets or livestock supplies, commonly referred to as biological inventories or assets. The accounting standard governing biological inventory or assets is Statement of Financial Accounting Standards 69 (PSAK 69) regarding Agriculture. The application of this accounting standard has many impacts on companies that apply it, but there are still many companies that do not apply this accounting standard and prefer to use the old accounting standards. This study aims to find out how the consequences or impacts arise from the implementation of PSAK 69 with the sample used is the company Widodo Makmur Perkasa Tbk as one of the companies that have implemented this accounting standard. The data used can be taken from the annual financial reports of the Company Widodo Makmur Perkasa Tbk on the website https://widomakmurperkasa.co.id for 2020 and 2021. The results received are in accordance with the results of research that has been carried out, one of which is the research conducted by Mohamad Dedi Junaedi in 2021 regarding "Biological Asset Accounting - Case Study of Pt. Seeds of Indonesia, namely the application of PSAK 69 has a significant impact on a company's financial reporting such as adding accounts and changes in the amount of current assets.

Presentation of financial statements is an accounting standard that will explain the components of a financial report, fair presentation, as well as the fundamental accounting concepts, disclosure policies, as well as the structure and content of financial reports. The characteristics in the presentation of financial statements are fair presentation and compliance with PSAK, maintaining business, accrual basis, materiality and aggregation, offsetting, frequency of reporting, comparative information, and presentation consistency. There are several components of the financial statements presented, namely the statement of financial position, income statement, cash flow statement, statement of changes in equity, and notes to the financial statements. Corporate governance is a company's internal control system whose main objective is to manage significant risks to fulfil its business objectives through safeguarding company assets and increasing shareholder investment value in the long term. A company must also apply the principles of corporate governance, there are five principles that must be applied, namely the principle of transparency, the principle of accountability, the principle of responsibility, the principle of independence, and the principle of fairness.

The general reality that occurred in the budget realization and performance reporting system in Central Lombok Regency before E-Monev was put into practice was that the process was very slow, complicated, and very convoluted, not infrequently even very tiring. Reports that should be done in one day may take one week, two weeks or even one month. To expedite the reporting or monitoring process, Bureaucratic Reform (RB) efforts were made by developing online-based systems and applications called E-Monev. E-Monev is an instrument for monitoring, evaluating and controlling budget realization and performance which is used to collect data and information on monitoring results. This web-based application makes it very easy for employees to record budget realization and performance while in the office, such as filling in and changing work plans, filling out sub-activities, and there are other forms provided for reporting according to their respective duties and roles. What is expected from this web-based application is that employees can use the application as well as possible and can facilitate work and help company performance, especially in the field of Human Resources, to be faster, better and more practical.

The hospital as a health service facility that carries out health efforts in an efficient and effective manner in healing and recovery efforts that are integrated with efforts to improve and prevent disease.  In developing the hospital, it is also necessary to develop a management system service.  One approach that can be taken to measure the success of an information system is to assess and develop pharmaceutical management.  according to professional responsibilities.  The purpose of this theoretical review is to find out how to develop a pharmaceutical management system in hospital health services.  The method used is a theoretical review by analyzing and comparing existing theories.  The results of this theoretical review are data processing, innovation, information and response from a management system.  A pharmaceutical information system is an organized system for collecting, processing, reporting, and using information for decision making.  Information is obtained from integrated collection of pharmaceutical documents or records and continuous development.  It is also necessary to develop innovation and update a more modern pharmaceutical management system to simplify and streamline the healthcare system.

Administrative financial education is an important component in the field of education to obtain educational facilities, including in Kober TK Islamic Center. Recording of acceptance and management of school financial administration at the Kober TK Islamic Center using handwriting or has not been computerized, which can result in a lot of bookkeeping, writing errors, and delays in financial reporting. In addition to the long recording process, data search also takes a long time, which can make it difficult for administrative staff to process acceptance and manage financial administration. Based on the problems in the Kober TK Islamic Center, it is necessary to build an information system that can assist in recording and managing financial administration. This information system creates using the MySQL database, the PHP (Hypertext Preprocessor) programming language, and Sublime Text for the text editor. the test server uses XAMPP, and the data used is obtained from Kober TK Islamic Center. The expected results of this final project are to assist employees in recording acceptance and managing financial administration efficiently. Then, for this project, it is hoped that it can also assist in the acceptance and management of financial administration in the Kober TK Islamic Center.