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Inclusive education and gender equality are two essential components in creating a learning environment that is fair, equitable, and responsive to student diversity. This article presents a systematic review using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) approach on 28 scientific articles published between 2019 and 2025. The research objective is to map the trends, implementation strategies, barriers, and opportunities for strengthening inclusive education with a gender perspective at the primary and secondary education levels. The results of the analysis indicate that the successful implementation of inclusive-gender education is closely related to gender-responsive teacher competence, family–community support, equitable school policies, and differentiated learning designs. The study also reveals that gender bias and stereotypes remain significant obstacles, while GESI/GEDSI training and pedagogical innovations have proven effective in improving the quality of inclusive education services. This review recommends strengthening the capacity of educators, reformulating school policies, and developing a gender-responsive curriculum as central strategies for achieving sustainable inclusive education.  

Child trafficking is an organized crime that exploits children in various forms and is still prevalent in Indonesia. This continues despite law enforcement efforts and regulations on child protection in an attempt to combat it. The purpose of this study is to examine the efforts made in handling child trafficking crimes in Bandar Lampung City through a case study approach to Case Number 311/Pid.Sus/2024/PN Tjk. The methods used are a normative legal approach and a legal approach. The findings of the study indicate that the crime prevention strategy is pursued through penal mechanisms with the application of criminal provisions based on Article 83 of Law Number 17 of 2016 of the Republic of Indonesia, which stipulates Government Regulation in Lieu of Law Number 1 of 2016 as the second amendment to Law Number 23 of 2002 concerning Child Protection, as well as a non penal approach in the form of strengthening supervision, optimizing the Task Force on Human Trafficking Crimes, increasing public awareness, active reporting, supporting victim rehabilitation, and education to strengthen child protection and resilience.

This Community Service Program (Pengabdian kepada Masyarakat/PKM) aims to develop the communication strategy of Grandma Foundation through a corporate storytelling approach to enhance public awareness of its social programs. The main challenge faced by the foundation is the limited communication strategy, which has predominantly focused on informative reporting and has not yet effectively built emotional engagement with the public. The program employed interactive lectures, storytelling workshops, digital content production simulations, and mentoring and evaluation sessions. The results indicate a significant improvement in the foundation’s internal capacity to produce human-centered, authentic, and impact-oriented narratives. The implementation of corporate storytelling led to more consistent, emotionally engaging, and effective communication content, particularly through digital media. The discussion highlights that storytelling plays a strategic role in building public trust, strengthening organizational identity, and increasing public engagement. This program concludes that corporate storytelling is a relevant and effective communication strategy for nonprofit organizations to expand social impact and ensure the sustainability of their programs.

This study aims to analyze the effect of education level on the quality of financial statements based on SAK EMKM, with accounting information systems as a moderating variable, focusing on coffee shop micro, small, and medium enterprises (MSMEs) in Kediri City, Indonesia. A quantitative approach was employed using primary data collected through structured questionnaires distributed to 32 business owners or financial managers selected by purposive sampling. Data were analyzed using descriptive statistics, classical assumption tests, and Moderated Regression Analysis (MRA) with SPSS software.The results indicate that education level has a positive and significant effect on the quality of financial statements, suggesting that higher educational attainment enhances accounting understanding and compliance with SAK EMKM. However, accounting information systems were found to weaken this relationship, indicating that system complexity, limited digital literacy, and insufficient technical training may reduce the effectiveness of education in improving financial reporting quality. These findings highlight that improving financial reporting quality among MSMEs requires not only higher educational capacity but also appropriate technological support and continuous technical assistance. This study contributes to the accounting literature by emphasizing the contextual role of accounting information systems in shaping the relationship between human capital and financial reporting quality in MSMEs.

The E-Kinerja Program is a policy innovation developed by the Madiun City Government to support the digitalization of civil servant performance management as part of bureaucratic reform and the implementation of the Electronic-Based Government System (SPBE). This study aims to evaluate the implementation of the E-Kinerja Program in Madiun City using six policy evaluation criteria proposed by William N. Dunn, namely effectiveness, efficiency, adequacy, equity, responsiveness, and appropriateness. This research employs a qualitative descriptive approach, with data collected through interviews, direct observation of the E-Kinerja application usage, and documentation review of related policies. The findings indicate that the E-Kinerja Program is relatively effective and efficient in supporting the monitoring of civil servant attendance and daily activities through features such as QR Code-based attendance, photo documentation, and daily activity reporting. However, several challenges remain, including unstable GPS accuracy, limited internet connectivity, and the practice of non real time input of daily activities. In addition, differences in digital literacy levels and device compatibility among civil servants affect the equitable utilization of the application. Overall, the implementation of the E-Kinerja Program is considered appropriate as part of bureaucratic digital transformation in Madiun City, although further improvements in technical aspects and human resource capacity are required to optimize its implementation.

Mining companies are increasingly required to demonstrate environmental, social, and governance (ESG) accountability through sustainability reporting (SR). However, empirical evidence regarding the impact of SR on firm value in Indonesia’s mining sector remains inconsistent. This study aims to systematically examine the relationship between sustainability reporting and firm value using legitimacy theory as the conceptual framework. A Systematic Literature Review was conducted following the PRISMA 2020 protocol, employing narrative and thematic synthesis. Peer-reviewed articles published between 2018 and 2025 were retrieved from Google Scholar, Garuda Portal, and SINTA databases using relevant keywords. From 4,260 initial records, 11 studies met the inclusion criteria after screening, deduplication, and quality appraisal using an adapted CASP checklist. The findings reveal three dominant patterns: most studies report a positive effect of SR on firm value through improved transparency, corporate reputation, and investor confidence; several studies find no significant relationship due to short-term investor orientation; while a minority report negative effects associated with low disclosure quality and greenwashing concerns. Furthermore, the effectiveness of SR is influenced by disclosure quality, corporate governance, profitability, and leverage. This study implies that sustainability reporting can enhance firm value when disclosures are credible, consistent, and material, supporting legitimacy theory and encouraging alignment with the GRI 14: Mining Sector 2024 standard.

Financial statements have an important role in facilitating all forms of economic activity in the private, public, and non-profit sectors. However, in reality, many companies commit financial statement fraud, causing losses to users. With the increasing attention to financial statement fraud, board diversity has become an important aspect in improving corporate financial reporting monitoring and reducing the possibility of fraud. However, previous studies on the effect of this factor on financial statement fraud still show mixed findings, particularly in the food and beverage manufacturing sub-sector in Indonesia. This study aims to analyze the effect of board diversity on financial statement fraud in food and beverage companies listed on the Indonesia Stock Exchange for the period 2021–2023. This study uses a quantitative approach with secondary data obtained from companies' annual reports and financial statements. Board diversity in this study includes board gender diversity, board age diversity, and board education diversity, all of which are measured using dummy variables. Financial statement fraud is measured using the Beneish m-score. Data analysis is performed using multiple linear regression with the Ordinary Least Squares approach. The results show that board age diversity has a significant negative effect on financial statement fraud. These findings indicate that board diversity is one of the factors that can reduce the likelihood of financial statement fraud.

The East African Breweries Limited is one of the most notable beverage manufacturers in East Africa. This study aims to explore the company’s integration of sustainable accounting, especially given the paucity of information on how organizations incorporate the now popular environmental, social and governance (ESG) considerations. It is for this reason that this paper hopes to provide profound insight into the mater especially within the Kenyan corporate context. The author utilized a descriptive qualitative approach and used highly credible secondary sources, including sustainability reports, expert reviews, policy documents and recent scholarly materials. Thematic content analysis ensured the study identifies strategies used by companies currently, the most strategic integration frameworks and the impact of these mechanisms on stakeholder value and overall decision-making. Findings show that the organization has made significant inroads in implementing sustainability. Still, there are challenges that continue to face this process, including inadequate integration into the financial decision-making process and poor reporting. Undoubtedly, this paper valuable real-world recommendations for boosting integration of sustainability efforts into accounting and contributes to the current academic discourse on the significance of corporate sustainable accounting in East Africa.  

Local government budget management is a crucial element in regional governance, as it directly impacts accountability, transparency, and efficiency in public service delivery. To support effective regional financial management, the Indonesian Government has established the Government Internal Control System (SPIP), as stipulated in Government Regulation Number 60 of 2008. This study aims to examine the role and practical implementation of SPIP in regional budget management through a case study of the Regional Financial and Asset Management Agency (BPKAD) of Dumai City. Using a qualitative case study approach, this study analyzes regional financial documents, audit reports from the Regional Audit Agency (BPKAD), as well as laws and regulations and internal policies governing SPIP implementation. The results indicate that SPIP has been implemented in BPKAD Dumai City throughout the budget management cycle, from planning and implementation to reporting and accountability. However, its implementation has not reached an optimal level due to constraints such as limited leadership commitment, inadequate human resource capacity, and suboptimal internal oversight mechanisms. Therefore, improving SPIP implementation is a strategic step to realize accountable, transparent, and performance-oriented regional financial governance.

The lack of awareness regarding the emotional impact of bullying remains a persistent issue in schools. It hinders students’ ability to build self-confidence, form healthy social relationships, and reach their full academic potential. In response to this concern, an anti-bullying training program was implemented at a junior high school (SMP Gembala Baik Pontianak). The program aimed to enhance students’ understanding of different forms of bullying and their consequences, while also promoting active participation in fostering a safe and supportive school environment. The training employed a multi-phase approach: material preparation, interactive presentations, group discussions, empathy-building exercises, and evaluation through questionnaires and behavioural observation. The results were notable: 98.91% of participants demonstrated improved understanding of bullying and its serious effects, while 73.11% reported increased confidence in reporting bullying incidents. Furthermore, 95.69% of students acknowledged that the training helped them appreciate the importance of embracing diversity and creating a safe environment. Additionally, 83.87% felt more motivated to show empathy toward their peers. These findings suggest that effective bullying prevention extends beyond information delivery—it must also engage students emotionally and instill a sense of personal responsibility. Similar programs are recommended to be held regularly with updated and contextually relevant materials.

Pratama clinics, as first-level healthcare facilities, play a crucial role in providing healthcare services to the community and are also subject to tax obligations for their business activities. However, many clinics still lack a thorough understanding of Value Added Tax (VAT) and Income Tax (PPh) provisions for their transactions, particularly regarding the tax treatment of medical services, drug sales, and tax withholding and reporting obligations. This Community Service activity aims to improve Harapan Jaya Pratama Clinic's tax understanding and compliance through outreach and mentoring on VAT and PPh for clinic transactions. The implementation method includes outreach on relevant tax regulations, training in tax accounting-based transaction recording, and mentoring in identifying taxable objects, calculating, depositing, and reporting VAT and PPh in accordance with applicable regulations. The expected outcomes of this activity are increased tax literacy and awareness among clinic managers, more orderly transaction recording, and increased compliance of Harapan Jaya Pratama Clinic in fulfilling its tax obligations. This activity is expected to support better and more sustainable clinic financial governance.

Postoperative nausea and vomiting (PONV) is one of the most common complications following surgery under general anesthesia, with an incidence of 20–70% in the general population and exceeding 80% in high-risk patients. PONV can reduce patient comfort, delay recovery, and increase the risk of dehydration, electrolyte imbalance, and surgical wound dehiscence. This article aims to analyze the effectiveness of single antiemetic therapy compared with combination antiemetic therapy in reducing the incidence of PONV in adult patients after general anesthesia, based on evidence from randomized controlled trials (RCTs). This study applied the Arksey and O’Malley framework for analysis. Literature was obtained from ScienceDirect, PubMed, and the Cochrane Library, published between 2020 and 2025. Identification and selection of studies followed the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines (Moher et al., 2009). A total of 10 articles were included and analyzed, focusing on outcomes such as the incidence of nausea and vomiting, complete response rates, and the need for rescue antiemetic therapy. The findings indicate that single antiemetic therapy remains effective in low-risk patients, whereas combination antiemetic therapy with multiple mechanisms of action provides more optimal protection, particularly in high-risk patients. These results provide an evidence-based foundation for healthcare professionals in selecting the most effective PONV prevention strategies according to individual patient risk and clinical conditions.

This study was conducted to examine the level of implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) at Kedai Nduy, a micro-scale culinary business located in Depok. The basis for conducting this research is the low quality of financial records among UMKM players due to a lack of understanding of accounting, limited assistance from competent parties, and the suboptimal implementation of financial reporting standards, which are the main obstacles. This research was conducted using a descriptive qualitative method, where data was collected through interviews, direct observation, and document searches related to transaction recording activities, sales, raw material purchases, and daily cash flow. The results of the study show that Kedai Nduy has consistently recorded transactions using a simple financial recording format using Excel tables, but the implementation does not fully comply with SAK EMKM provisions. This business entity has also not prepared the required financial statements, namely the Statement of Financial Position, Income Statement, and Notes to the Financial Statements. The main obstacles faced are limited understanding of accounting, lack of time available to business owners, and the unavailability of technical assistance and accounting training. Nevertheless, simple record keeping still provides benefits, particularly in monitoring sales, purchasing, and daily cash flow activities. Therefore, this study recommends accounting training, the use of SAK EMKM-based applications or templates, and ongoing assistance to improve the quality of financial recording and reporting in accordance with applicable standards.

The banking sector plays a strategic role in supporting financial system stability and capital market development. Market performance, reflected through stock returns, represents investor confidence in a firm’s prospects and sustainability. In recent years, investors have increasingly considered non-financial factors such as intellectual capital and corporate social responsibility in evaluating firm value. However, empirical findings regarding the effect of these factors on market performance remain inconsistent, particularly in the Indonesian banking sector. This study aims to examine the effect of intellectual capital and corporate social responsibility on market performance of conventional commercial banks listed on the Indonesia Stock Exchange during the 2021–2024 period. This research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. Intellectual capital is measured using the Value Added Intellectual Coefficient method, while corporate social responsibility is measured using a disclosure index based on the Global Reporting Initiative. Market performance is proxied by stock returns. Data analysis is conducted using multiple linear regression with the Ordinary Least Squares approach. The results indicate that intellectual capital and corporate social responsibility have a positive and significant effect on market performance. These findings suggest that effective management of intangible assets and social responsibility disclosure can enhance investor perception and firm value. The results provide important implications for bank management in formulating value-enhancing strategies and for investors in making investment decisions.  

The use of Information Systems and Information Technology (IS/IT) is a crucial factor in improving the efficiency and accuracy of retail sector operations. PT XYZ, a retail-level staple goods provider, has implemented IS/IT to support sales recording, inventory management, security, and operational reporting. This study aims to assess the effectiveness, efficiency, security, and compliance of the information system used. The audit was conducted through observation, interviews, document review, and system testing, referring to the COBIT framework and the ISO/IEC 27001 standard. The audit results indicated that the system supported core operational functions, but weaknesses remained, including insufficient system documentation, limited access controls, and suboptimal data security and backup mechanisms. Furthermore, reliance on manual procedures has the potential to lead to errors and slow down service delivery. Therefore, system improvements, strengthening security controls, developing standard operating procedures, and enhancing the competency of human resources and IT infrastructure are needed. This audit is expected to support improved service quality and secure, effective, and sustainable IT governance at PT XYZ.

This study identified the use of abbreviations in Medical Treatment Consent Forms (SPTK) at X Hospital Indonesia. A quantitative cross-sectional descriptive approach was applied to 76 SPTKs in September 2024, and questionnaires were administered to 30 patient-responsible physicians (DPJP). The results showed that 75% of SPTKs contained abbreviations, even though 97% of respondents understood the risk of miscommunication to patient safety. The state of the art includes accreditation standards that prohibit the use of abbreviations in informed consent, with global orthopedic studies reporting a decrease from 54% to 22% after educational interventions, as well as Indonesian regulations, namely Peraturan Mentri Kesehatan (Permenkes) Republik Indonesia No. 24/2022, which emphasizes that medical records must be complete. The novelty lies in the first empirical analysis in Indonesian hospitals to reveal the disparity between high physician knowledge and low documentation compliance, contributing to the development of evidence-based monitoring for patient safety. These findings support recommendations for daily review of SPTK, ongoing socialization, and integration of digital checklists to reduce medical errors.

This study explores strategies for mobilizing financial resources and multi-stakeholder participation in Islamic education financing to achieve institutional financial independence. The research was conducted at SMA Muhammadiyah 5 Yogyakarta, a private Islamic secondary school implementing a financing model based on Sharia values and Total Quality Management (TQM) principles. A qualitative case study approach was employed, utilizing primary data from in-depth interviews with school administrators and observations of financial management practices, as well as secondary data from budget plans, government funding reports, and cooperation documents with philanthropic institutions. Data were analyzed using an interactive model involving data reduction, data presentation, and inductive conclusion drawing. The findings reveal that financial independence is strengthened through diversified funding sources, including government support, parental contributions, Islamic philanthropy, and school-based business units. Transparency and accountability are maintained through open financial reporting and stakeholder involvement. The study highlights that integrated Islamic education financing aligned with Sharia values and TQM enhances institutional sustainability, educational quality, and organizational competitiveness.

Rapid technological change in the digital era has reshaped the nature of organizational innovation, requiring firms not only to innovate but also to align their innovation activities with technological developments and market dynamics, a capability referred to as Techno-Resonance Innovation Capability (TRIC). Although Knowledge Management (KM) has been widely recognized as a driver of innovation, studies that explicitly link KM to the development of techno-resonant innovation remain limited. This study aims to address this gap by systematically reviewing the literature to examine how KM contributes to innovation capability and how this relationship evolves toward TRIC through absorptive capacity. Using the systematic literature review methodology proposed by Tranfield et al., this study follows three stages planning, conducting, and reporting the review to identify, evaluate, and synthesize relevant studies on KM, absorptive capacity, innovation capability, and techno-resonance. The findings indicate that innovation capability emerges from interconnected KM processes, including knowledge acquisition, sharing, storage, and application, which form the organizational infrastructure for innovation. Absorptive capacity is identified as a key bridging mechanism that enables organizations to transform managed knowledge into innovative outcomes by enhancing their ability to acquire, assimilate, transform, and exploit technological knowledge. This study concludes that integrating KM and TRIC through absorptive capacity extends conventional innovation capability models and provides a stronger theoretical explanation of innovation in technology-driven and digitally dynamic environments.

This study aims to design a web-based information system for vehicle management and monitoring at Bengkel Merdeka Motor, which previously relied on manual recording processes. Manual data management caused several problems, including data loss, inaccurate records, difficulties in monitoring service progress, and delays in report generation. This research applies the Object-Oriented Analysis and Design (OOAD) method supported by Unified Modeling Language (UML) to analyze system requirements and design the proposed system. The research methodology includes requirements analysis, analysis of existing and proposed systems, system design, and user interface design. The proposed system integrates vehicle data management, service offers, work orders (SPK), service progress monitoring, invoice generation, and automatic monthly reporting into a single web-based platform. The results show that the designed system improves data accuracy, operational efficiency, and transparency of service information. In addition, real-time monitoring features support better coordination between administrators and mechanics. The implementation of this system is expected to enhance service quality, reduce administrative errors, and support managerial decision-making at Bengkel Merdeka Motor.

Children constitute a vulnerable group requiring protection from sexual crimes, including pedophilia. This research aims to examine criminal law provisions protecting child victims of pedophilia crimes in Indonesia and identify obstacles in their implementation. Using a normative juridical method with statutory and conceptual approaches, the findings demonstrate that legal protection is comprehensively regulated through the Criminal Code (KUHP), the Child Protection Law (Law Number 35 of 2014), Law Number 17 of 2016, and the Electronic Information and Transactions Law (ITE). These regulations provide a strong legal basis both in terms of principal criminal sanctions and additional sanctions such as chemical castration, electronic monitoring device installation, and perpetrator identity disclosure. The regulations also emphasize victims' rights to medical and psychological rehabilitation as well as identity protection. However, implementation faces several obstacles, including low case reporting rates due to stigma and taboo culture, evidentiary difficulties arising from victim trauma, weak inter-agency coordination, limited resources, and the emergence of digital pedophilia modi. Efforts to address these obstacles include strengthening law enforcement capacity, providing child-friendly justice systems, comprehensive rehabilitation services, public legal education, and synergy between government and non-government institutions in child protection.