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This study aims to analyse the factors influencing the implementation of Financial Accounting Standards for Micro, Small, and Medium Enterprises (MSMEs) in Semarang City. Specifically, it examines the effects of accounting understanding, information technology utilisation, and MSME owners’ perceptions on SAK EMKM implementation, with SAK EMKM socialisation as a moderating variable. The research employs a quantitative approach using primary data collected through questionnaires distributed to 109 MSME actors selected through purposive sampling. Data were analysed using Partial Least Squares–Structural Equation Modelling (PLS-SEM) to evaluate relationships among variables. The results indicate that accounting understanding and MSME owners’ perceptions have a positive and significant effect on the implementation of SAK EMKM. Meanwhile, information technology utilisation shows a significant but suboptimal impact, as technology is still primarily used for operational purposes rather than for financial reporting. In addition, SAK EMKM socialisation does not significantly moderate the relationships between the independent variables and SAK EMKM implementation. The originality of this study lies in the inclusion of SAK EMKM socialisation as a moderating variable and the focus on MSMEs in Semarang City as the research context. This study contributes to the development of accounting practices for MSMEs by emphasising the importance of internal capacity building and more practical-oriented socialisation programs to improve the quality of financial reporting.

This research aims to investigate the impact of Good Corporate Governance (GCG) which are measured by 3 indicators; institutional ownership, managerial ownership, board indeoendence, and Corporate Social Responsibility Disclosure on Tax Avoidance in Multinational Companies on Indonesia. The study used multiple linear regression with periods start from 2022 until 2024. The sample of this study is a multinational companies in Indonesia with the total of 47 samples for 3 years, the criteria of the company can be said multinational companies is if the companies had a entities in more than one country. Tax avoidance is measured using the Cash Effective Tax Rate (CETR), while GCG variables and CSR disclosure are measured based on relevant ownership structures, board composition, and the Global Reporting Initiative (GRI) index. The result shows that Institutional ownership had a significantly negative effect of tax avoidance, while the other three independent variables had no significant power in Tax Avoidance. This study concludes that tax avoidance in multinational companies is a complex phenomenon influenced by various internal and external factors beyond the scope of this research. The findings provide practical implications for regulators and investors and suggest that future research should consider additional variables, longer observation periods, and alternative tax avoidance proxies.

This study examines the dynamics of public criticism of Shin Tae-yong's dismissal by PSSI as a phenomenon of digital communication that shows the tension between freedom of expression and the legal limits of hate speech. The background of this research stems from the intensity of netizens' reactions, which developed into collective moral pressure and had the potential to enter the realm of insults and hostility, as reflected in various comments, news reports, and verbal disputes involving public figures. This study aims to analyze how criticism, media framing, and netizen responses interact with the regulations of the ITE Law, particularly Article 28 paragraph (2), which is often used in reporting hate speech. The methods used are a normative juridical approach and case studies with document analysis, news reports, and academic literature techniques to identify patterns of digital expression and their legal relevance. The results of the study show that public criticism of Shin Tae-yong not only reflects performance evaluation, but also contains emotional, social identity, and moral dimensions that are reinforced by media framing and digital culture. The discussion confirms that the shift from criticism to hate speech occurs when public expression is not managed ethically, while law enforcement on hate speech articles still faces interpretation problems. In conclusion, this verbal dispute reflects the complexity of Indonesia's digital democracy and the urgency of legal reform

Islamic banks operate not only as financial intermediaries but also as institutions rooted in Islamic ethical values. Trust (amanah) and accountability represent core principles guiding financial management in Islamic banking. This study explores the meaning of amanah and accountability and examines how both principles are implemented in Islamic banking practices. Using a qualitative interpretive approach, data were gathered through in-depth interviews, participant observations, and systematic document analysis. The findings indicate that amanah is understood not merely as an individual moral obligation, but as an institutional principle embedded within organizational policies, corporate culture, and governance frameworks. Accountability is reflected through transparent financial reporting, effective internal audit systems, risk management procedures, and the supervisory role of the Sharia Supervisory Board. The integration of amanah and accountability enhances organizational integrity, strengthens stakeholder confidence, and improves decision-making processes. Ultimately, the study demonstrates that embedding these ethical principles contributes to public trust, regulatory compliance, and the long-term sustainability of Islamic banking institutions in increasingly competitive.

Adolescent mental health is an important aspect in human resource development because it affects learning ability, social relationships, and readiness to face adult life. Adolescence, especially at the junior high school level, is a transitional period that is prone to mental and emotional disorders due to biological, psychological, and social changes that occur simultaneously. This study aims to describe the mental health condition of adolescents using the Self Reporting Questionnaire (SRQ-20) instrument in students of SMPN 3 Ubud, Gianyar Regency. The study used a descriptive design with a cross sectional approach. The sampling technique was carried out in total sampling with a total of 117 students. The research instrument is in the form of an SRQ-20 questionnaire that has been proven to be valid and reliable. Data analysis was carried out descriptively to describe the distribution of symptoms and mental health categories of respondents. The results showed that most students were in the category of good mental health, although there were still a number of students with poor conditions. The most common symptoms are easy to feel tired and difficulty in making decisions. Based on the characteristics of respondents, students aged 13–15 years are more likely to experience poor mental health conditions than 11-13 years old, and the proportion of female students is higher than men in experiencing symptoms of mental emotional disorders. These findings affirm the importance of early detection of adolescent mental health in schools as the basis for promotive and preventive interventions, through optimizing the role of counseling guidance and creating a supportive school environment.

Taxes are the main source of state revenue and play a vital role in national development and public welfare. However, their effectiveness is highly influenced by the level of transparency and accountability in their management. This study aims to analyze the implementation of transparency and accountability principles in Indonesia’s taxation system, identify the existing forms of transparency inequality, and assess their implications for the principles of good governance. The research employs a qualitative approach through an analysis of various laws, regulations, and recent studies related to tax management. The findings indicate that transparency inequality still occurs in several aspects, such as limited public access to information, uneven implementation of tax digitalization across regions, and a lack of openness in reporting tax incentives. These conditions directly affect government accountability, public trust, and fairness within the national taxation system. Legally, such inequalities contradict the principles of public information disclosure, the justice principle stated in Article 23A of the 1945 Constitution, and the principle of equality before the law. This study recommends strengthening tax transparency regulations, integrating a national digital taxation system, and increasing public participation in fiscal oversight to establish a fair, accountable, and law-based tax governance framework.

This study aims to examine the role of internal control and whistleblowing system in fraud prevention through a literature review appoarch. The background of this study is based on the persistenly high incidence of fraud cases that arise due to the suboptimal monitoring system and minimal compliance with applicable regulations in the organizations. Technique used is a literature review by examining varios relevant previous studies published between 2021-2025, obtained from google scholar. The result of the review indicate a significant correlation between internal control and whisteblowing system in efforts to prevent fraud in organizations in Indonesia. Internal control has a positive effect on fraud prevention efforts. Meanwhile, the whistleblowing system serves as a secure reporting mechanism, although several previuos studies show inconsistent result regarding its influence. The implication of this study highlights the importance of implementing effective internal control supported by an optimal whistleblowing system to enhance fraud prevention efforts within an organization.

This study discusses the implementation of the CEISA 4.0 System (Customs Excise Information System and Automation) in managing Manifest Inward and Outward data at PT. Surya Samudera Indah under the supervision of the Batam Customs Office. The research is motivated by the need for efficiency and accuracy in customs processes in the era of digitalization. The purpose of this study is to analyze the effectiveness of CEISA 4.0 in supporting customs supervision and services, as well as to identify the challenges encountered during its implementation. The research employs a qualitative descriptive method with a case study approach through observation, interviews, and documentation. The findings show that the implementation of CEISA 4.0 has had a positive impact on the speed and accuracy of manifest data reporting, particularly in document validation and tracking processes. However, several technical barriers such as network disruptions and system errors, as well as non-technical obstacles including limited human resource competence and lack of coordination between the company and customs authorities, were identified. The implications of this research highlight the need for system optimization through technological infrastructure improvement and human resource capacity enhancement to ensure CEISA 4.0 functions more effectively in supporting the smooth flow of national and international logistics.  

This research aimed to evaluate the implemention of the self assessment system in the collection of taxes on certain goods and services no food and/or beverages (restaurant tax) in increasing local revenue in Sikka Regency. This research was based on the fact that the realization of restaurant tax revenue has not yet been optimal, which was caused by dishonesty amomg taxpayers in reporting their sales turnover. The research method used in techniques including interviews, observation, and document studies. The results of this research indicated that the evaluation of the implemention of the self assessment system in the collection of taxes on certain goods and services on food and/or beverages (restaurant tas) in creasing local revenue has been carried out following the provisions of the applicable regional regulations but has not yet been fully optimal. This was due to the challenges and constraints faced by the Regional Revenue Agency in collecting restaurant taxes. The challenges encountered include dishonesty among taxpayers in reporting their sales turnover, while the constraints include the low level of  awareness and understanding of taxpayers regarding procedures for self-calculation, reporting, and payment. However, the Regional Revenur Agency has undertaken various efforts or strategies to increase restaurant tax revenue in Sikka Regency, such as conducting spot checks, implementing education and socialization programs, utilizing and installing technological tools such as M-Pos, and enforcing strict supervision to improve restaurant tax revenue targets and enchance local revenue in Sikka Regency, so that more optimal targets can be achievied

The tourism sector is a startegic domain with significant pontential to augment Local Own-Source Revenue (PAD) through the collection of tourism levies. However, the realization of this potential is often impeded by various implementation challenges. This study aims to evaluate the effectiveness of tourism levy revenue in enhancing the PAD of Sikka Regency. Employinng a descriptive qualitative methodology, data were collected through observation, documentation, and in-depth interviews. The findings reveal that while the implementation of tourism levies is underpinned by a clear legal framework and orderly administrative mechanisms for collection, recording, and reporting, the revenue realization remains suboptimal. This is evidenced by the achievement of only 47% of the designated target. Kiosk fees at the Snack and Souvenir Center emerged as the primary revenue contributor, whereas other levies, such as parking and recreation venue fees, contributed nothing due to a critical lack of on-site management personnel. This condition indicates that deficiencies in management and supervision are the principal obstacles to optimizing tourism levy revenue. Therefore, concerted efforts are imperative, including restructuring the collection system, appointing dedicated field managers, and fostering collaboration with third parties. These measures are crucial to harness the full potential of tourism levies and substantially support the growth of Sikka Regency’s Local Own-Source Revenue.

Employee cooperatives play a strategic role as an economic buffer for teachers and school staff, particularly in providing access to safe, transparent, and equitable financial services. This study aims to evaluate the salary and share deduction system in managing member loans at the “Maju Terus” Employee Cooperative of SMKS Yohanes XXIII Maumere. The evaluation focuses on salary deduction procedures for active members, share deduction mechanisms for inactive members, handling of arrears, system effectiveness, obstacles encountered, causes of obstacles, and improvement efforts that have been made. The research method used is a descriptive qualitative approach with data collection techniques through observation, interviews, and documentation studies. The study results show that the salary and share deduction system has been implemented in a structured and effective manner, successfully maintaining the non-performing loan rate below 2% for the past three years, as well as supporting cash flow stability and increasing cooperative revenue. However, the implementation of this system still faces obstacles such as late payment of salary deductions by the school treasurer, insufficient shares of inactive members to cover arrears, a manual recording system, and minimal outreach to new members. Improvement efforts that have been made include monthly coordination meetings, intensive outreach, transparency through membership books, quarterly reporting, and the implementation of moral sanctions. These findings confirm that the salary and share deduction system is not only a loan security tool, but also a concrete manifestation of cooperative values: kinship, collective responsibility, and economic justice.

This research aimed to analyze the role of the secretariat in maximizing office administrative service funtions within the secretariat division of the departement of trade, industry, and cooperatives and SMEs of sikka regency. This research used a qualitative approach with data colletion techniques including interviews, observations, and document studies. The key informant in this research was the head of the secretariat division. Data analysis was conducted interactively through the stages of data colletion, data reduction, data presentation, and conclusion drawing. The result showed that the secretriat has carried out office administrative functions systematically and in a structured manner, covering routine, technical, analytical, interpersonal, and managerial functions. The management of correspondence and archives has been implemented following the established procedures, although it remained largely manual and faced challenges such as delays in letter numbering and limited supporting facilities. The utilization of information technology through the srikandi application has proven to improve work efficiency, however, it still requires enhanced human resource competencies and stronger technological infrastructure support. In terms of analysis and reporting, the secretariat played an important role in preparing administrativereports and providing accurate data to support managerial decision-making. Furthermore, the secretariat also held a strategic role in fostering coordination, communication, and harmonious working relationships within the organization.

This study is a case study that analyzes the handling of sexual violence in Cianjur Regency, examining the relationship between social morality, the role of law enforcement officials, and the effectiveness of criminal law policy after the enactment of Law Number 12 of 2022 concerning Sexual Violence Crimes (TPKS Law). This study uses a descriptive qualitative approach with an empirical juridical method through a sociological approach to law. Data was obtained through interviews with law enforcement officials, field observations, and a literature review of relevant legislation and scientific literature. The results of the study show that the handling of sexual violence cases in Cianjur Regency still faces obstacles in the form of weak social morality, strong stigma against victims, and a patriarchal culture that affects reporting and law enforcement processes. In addition, the role of law enforcement officials has not been optimal due to limited capacity, coordination between institutions, and a lack of sensitivity to the victims' perspective. This study recommends strengthening the capacity of law enforcement officials through training on gender perspectives and the implementation of the TPKS Law, continuous education on social morality at the community level, and strengthening inter-agency coordination to improve victim protection and the effectiveness of criminal law policy in Cianjur Regency.

This research is motivated by the importance of financial management, especially financial accounting, as the key to company sustainability, however, it was found that CV. Rensa Wallpaper, although it has made financial reports (Balance Sheet and Profit and Loss Statement), its implementation is not in accordance with SAK ETAP and there is no urgency to make other reports (such as equity change reports and cash flow reports). The type of research used is a case study research using a qualitative method, namely a method that collects, compiles, interprets, and analyzes data to solve the problems faced. While the research approach used is a descriptive approach. The data used in this study are primary data and secondary data. Overall, the results of the study indicate that although CV. Rensa Wallpaper carries out financial management that includes four basic elements (Planning, Organizing, Directing, and Controlling), the implementation of its financial reporting is still incomplete and not fully in accordance with SAK ETAP due to the incompleteness of the reports presented (there is no Statement of Changes in Equity and Cash Flow Statement) and the existence of account items that are not presented in the Balance Sheet.

Guidance on the use of digital technology is needed to produce relevant, effective, and efficient financial reports. The mentoring method is carried out in several stages. The first stage is the initial stage through observation, compiling mentoring materials, and preparing facilities and infrastructure. Second, the implementation stage involves socialization and direct practice in the form of training on the use of website-based applications, starting from recording daily transactions to creating more structured financial reports. This activity is motivated by the importance of transparent, accountable, and efficient financial governance in religious institutions, particularly Rumah Tahfidz. Through this training, managers and administrative staff will be trained to create a digital financial reporting system using a web-based platform that is easy to access and use. The expected results of this activity are the realization of a transparent and efficient web-based financial reporting system, increased digital competence of Rumah Tahfidz managers, and growing awareness of the importance of digitalization in the management of religious institutions. The transaction recording process becomes more structured, efficient, and can be done in real time, thus enabling more accurate and up-to-date financial monitoring.

This study analyzes the factors that influence the cost of equity capital in food and beverage manufacturing companies listed on the Indonesia Stock Exchange during the period 2020–2023. The study focuses on information asymmetry, earnings management, voluntary disclosure, and business diversification as determinants of the cost of equity capital. This study is relevant to the dynamics of the financial market after the decline in Bank Indonesia's benchmark interest rate in the 2024–2025 period, which has the potential to change investor preferences and increase attention to the quality and transparency of company information. The study uses a quantitative approach with secondary data obtained from companies' financial statements and annual reports. The sample was determined using purposive sampling and resulted in 177 observations from 46 companies over four years of observation. The cost of equity capital was measured using the Ohlson model, while hypothesis testing was conducted using multiple linear regression analysis. The results show that earnings management and voluntary disclosure have a significant effect on the cost of equity capital. Conversely, information asymmetry and business diversification were not found to have a significant effect. These findings confirm that the quality of financial reporting and the level of information disclosure play an important role in shaping investors' risk perceptions and return expectations.

Stock price crash risk has become a critical concern in investment decision making and risk management, drawing the attention of investors and regulators amid a dynamic global business environment and repeated financial crises. However, empirical evidence on this issue remains limited in developing countries, particularly in the Iraqi context. Therefore, this study examines the relationship between board characteristics—board gender diversity, board size, and board independence—and stock price crash risk, as well as the mediating role of audit committee effectiveness. The study uses secondary data from ten banks listed on the Iraq Stock Exchange (ISX) during the 2017–2023 period. The findings show that board gender diversity and board size significantly reduce stock price crash risk. Higher female representation on boards is associated with more conservative decision making and stronger monitoring, which improves financial reporting transparency. An appropriately sized board also enhances oversight and lowers the likelihood of extreme negative stock price movements. In addition, the results indicate that the frequency of audit committee meetings mediates the relationship between board independence and stock price crash risk, suggesting that board independence is more effective when supported by an active audit committee. This study recommends that investors and financial analysts consider board characteristics and audit committee effectiveness when assessing firm value and risk. Furthermore, regulators and policymakers are encouraged to promote gender diversity on corporate boards to strengthen governance quality and reduce the probability of stock price crashes.

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.  

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.

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.