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Capitalism is believed to bring profit to the owners of capital and encourage economic growth, but the bad impact it generates for the wider community is also more so that capitalism creates a seemingly endless snare. Accounting as part of the economy also can not be separated from capitalism. This article aims to explain the traps of capitalism inherent in the adoption of the International Financial Reporting Standard (IFRS). The traps of capitalism inherent in the adoption of IFRS include (a) increasing opportunities for foreign investors to exploit the natural resources and human resources in Indonesia, (b) the opening of opportunities for the capitalist economic system to replace the family economy system mandated by the Constitution 1945, (c) fair value accounting in IFRS provides an instrument for profit accumulation greed, (d) IFRS adoption encourages Indonesia to engage in global markets so as to facilitate 'flow of things capitalism', which affects the accumulation of money (profit) as the sole Goals and other "value" waivers, including moral values. Efforts to compensate for the trap of capitalism in IFRS adoption can be an increase in the ethics of accountants' learning adapted to the ideology of Indonesia and the value of the Godhead, the development of business processes and accounting practices based on religious values, and the development of critical accounting discourse as a means of awareness of the adverse effects of capitalism. Keywords: trap of capitalism, accounting, adoption of IFRS

The purpose of this study is to know the efforts undertaken by theGovernment of Demak Regency to obtain unqualified opinion. These effortsneed to be appreciated by the local Government Apparatus. TheGovernment's aim is to improve the reliability of the quality of the resultingfinancial statements, particularly in terms of asset management.The selected sample is 141 respondents with purposive samplingtechnique in Demak Regency. Data were obtained by distributingquestionnaires. The questionnaire returned as many as 138 questionnaires.Data analysis using Moderated Regression Analysis (MRA) using ProgarmSPSS.The results showed that the application of local financialaccounting system has a positive effect on the quality of financial statements,while the competence of human resources negatife affect the quality offinancial statements. Similarly, adding organizational commitment as amoderating variable, the application of local financial accounting system hasnegatife influence on the quality of financial statements and human resourcescompetence have a positive effect on the quality of financial statements.

Smart City adalah skonsep tata kota yang mengoptimalkan teknologi informasi dan digital untuk meningkatkan kesejahteraan dan kebahagiaan masyarakat, serta meningkatkan layanan Pemerintah. Kota Pekalongan sedang berupaya untuk mempersiapkan diri dalam proses implementasi Smart City. Dalam referensi diketahui bahwa salah satu indikator kesiapan implementasi Smart City adalah Smart Governance, yang terdiri atasi empat indikator utama yaitu Participation in decision-making, public and social services, Transparent Governance, political strategies and perspectives. Dari keempat indikator tersebut diperjelas ke dalam indikator operasional yang lebih mudah diukur secara kuantitatif. Oleh sebab itu metode penelitian dipilih mix research methods karena data yang diperoleh dilakukan melalui cara kualitatif dengan wawancara kepada narasumber. Hasil data dikelola dan diolah menggunakan cara kuantitatif. Cara kuantitatif tersebut adalah metode Fuzzy Inference System (FIS) Mamdani. Dari keempat indikator utama diturunkan menjadi 21 variabel input Hasil yang diperoleh adalah tingkat kesiapan Kota Pekalongan dalam mengimplementasikan Smart City dari Perspektif Smart Governance adalah 1,5 (Sedang).

When for the first time the concept of Integrated Information System in the early 1990s introduced, thousands of companies are racing to implement the new paradigm of looking at business strategy tersebut.Hasilnya surprisingly enough, in the sense of quite a lot of companies that ultimately managed to significantly improve their performance significant and transforming itself into a world-class corporation. Seeing this, a number of executives in developed countries are trying to apply this concept to his company with the ultimate goal to improve the quality of the performance of institutions, particularly in meeting the challenges of the globalization era .From the results obtained shown that the paradigm of Integrated Information System that is used is a stone stepping effective in helping to run the company's business.Keywords: integrated information systems, business

Implementasi dokumen teks bahasa jawa masih banyak dijumpai baik secara onlinemaupun offline. Pencarian dokumen teks bahasa jawa dengan menggunakan mesin pencari atauSistem Temu Kembali Informasi (STKI) yang tersedia menghasilkan suatu hasil pencariandengan dokumen terambil yang banyak (recall tinggi) sehingga hasil menjadi kurang akurat(precision rendah). Tujuan pembuatan rancang bangun STKI dengan metode DICE Similarityagar user mudah dalam melakukan pencarian dokumen teks berbahasa Jawa. Software STKIdirancang untuk memberikan hasil pencarian dokumen dalam jumlah recall rendah danprecision tinggi menggunakan metode pemeringkatan DICE Similarity, sehingga user akanmendapatkan hasil pencarian cepat dan akurat. Metode DICE Similarity akan melakukanpembobotan tiap dokumen yang ada pada database sehingga antar dokumen memiliki bobotyang berbeda untuk menentukan dokumen mana yang paling mirip (similar) dengan query.Rangking teratas akan ditempati oleh dokumen dengan bobot tertinggi hasil pencarian Evaluasihasil pencarian IRS dilakukan dengan uji recall dan precision dengan model persepsi. STKImampu melakukan pencarian dokumen dan menampilkan hasil pencarian dokumen memilikirata-rata recall 0,04 dan rata-rata precision 0,83. Hasil STKI dilengkapi dengan bobot tiapdokumen dan letakknya yang akan memudahkan user dalam pencarian dokumen teks bahasaJawa.

The study aims to analyze the influence of internal control systems and the use of information technology on the quality of financial reports, with human resource competence serving as a mediating variable. The study was conducted at 18 Community Health Centers (Puskesmas) in Gresik Regency, with the main indicators being internal control systems, the use of information technology, financial report quality, and human resource competence. Using purposive sampling, a sample of 70 respondents comprising the population of Puskesmas employees in the Gresik region was selected for the study. The Partial Least Squares Structural Equation Modeling (SEM-PLS) method was used as the data analysis technique after all primary data were collected via a questionnaire specifically designed to represent the relevant variables. Based on the research results, the quality of financial reports has a positive impact when utilizing an information technology-based internal control system. However, human resource competence does not have a maximal impact on the utilization of the internal control system; nevertheless, a positive impact can be leveraged through the use of information technology. Further mediation analysis indicates that human resource competency mediates the correlation between internal control systems and financial statement quality. Conversely, human resource competency does not mediate the relationship between the utilization of information technology and financial statement quality. This study underscores the importance of internal control systems, the utilization of information technology, and human resource competency in producing optimal financial statement quality.

This community service activity is motivated by the importance of Strengthening digital communication capacity within environmental communities to support the sustainability of community-based environmental conservation movements. The MAT PECI Community (Indonesian Community for Ciliwung Care) as an active partner in conservation and education along the Ciliwung River still faces limitations in managing digital organizational communication, particularly in documentation, publication, and social media optimization aspects. This activity aims to enhance the capacity of community members in utilizing digital media as a means of communication, education, and environmental advocacy. The method used is Participatory Action Research with a participatory approach that involves the community actively from problem identification, planning, implementation, to evaluation. The program includes digital communication training, mentoring in social media content creation, basic photography and videography training, and the development of community digital publication strategies. The results show an increase in members’ understanding and skills in using social media, behavioral changes toward more structured documentation, greater awareness of the importance of digital communication, and the formation of a more directed organizational communication system. The findings indicate that strengthening community-based digital communication is effective in social empowerment and supports the sustainability of environmental conservation movements.

Load imbalance in three-phase distribution transformers can increase neutral current and power losses, thereby reducing the efficiency and reliability of electric power distribution systems. This study aims to analyze the level of load imbalance, power losses caused by neutral current, and the effectiveness of manual load balancing using the two-time-point method, namely peak load time (PLT) and off-peak load time (OPLT). The research was conducted on the PNIAI007 distribution transformer at PT PLN (Persero) ULP Enarotali using a quantitative descriptive approach with a case study design. Data were obtained through measurements of phase currents and neutral current, which were then analyzed to compare conditions before and after load balancing.The results show that the load imbalance level was significantly reduced from more than 29% to 2.47% during daytime operation and 1.21% during nighttime operation. The neutral current decreased from 37.81 A to 14.58 A during the daytime and from 51.76 A to 19.83 A at night. In addition, power losses due to neutral current were reduced by more than 85%. These results indicate that the two-time-point load balancing method is effective in improving the efficiency and operational reliability of distribution transformers.

The early presence of philosophy and science because of radical,systematic and universal thinking processes. Philosophy aims to gainknowledge of the truth. It is also related to the development of accountingscience.Philosophy has an object, function, usefulness and a scientificapproach. The scientific approach consists of ontology, epistemology andaxiology. In the development of management accounting science that is partof the science of accounting also has ontology, epistemology andaxiology.Ontology in management accounting science is a belief that it is partof the universe. The science of epistemology management accountingexamines and tries to discover the characteristics of management accountingscience. For axiology explain the usefulness of management accountingscience in human life.

This study aims to evaluate the effectiveness of digital transformation in the 5.0 era in transforming latent cash waqf assets into productive capital capable of sustainably driving the community’s economy. The study employed a qualitative approach using a literature review method. Data were obtained through literature searches and official documents from the Indonesian Waqf Board, then analyzed descriptively to obtain comprehensive conclusions regarding the effectiveness of digital systems in cash waqf management. The results indicate that financial technology (fintech) such as QRIS, crowdfunding, Islamic banking applications, and digital wallets (e-wallets) are capable of overcoming conventional bureaucratic barriers through the concept of “micro waqf,” which is accessible to all levels of society. Based on the Technology Acceptance Model (TAM) theory, ease of digital access has been proven to increase public interest in waqf because it reduces administrative barriers and concerns regarding transaction amounts. In addition, real-time data-based reporting systems also improve transparency and accountability in waqf management. Therefore, the digitalization of cash waqf in the 5.0 era serves as a form of social engineering in collecting collective funds to sustainably support sharia-based productive sectors.  

Desain Motif batik merupakan salah satu kegiatan dalam pembuatan batik, baik itu untuk batik tulis,batik cap maupun printing. Dalam melakukan desai motif batik banyak yang bisa dilakukan dengan caramengali imajinasi maupun dengan menyimbolkan dari beberapa benda yang ada yang kemudian diterjemahkan dalam bentuk alur tu;ilsan di selembar kain batik.Menarik atau tidaknya suatu batik tergantung pada desain motif yang dihasilkan sehingga disukai olehpelanggan. Kepiawaian desain motif juga akan mempengaruhi nilai jual suatu batik. Motif juga bisamenggambarkan dan mencirikan asal muasal satu batik dengan ciri khas lokalnya.Batik Fraktal adalah batik yang sentuhan desainnya (corak dan ragam hiasnya) dibuat dengan rumusrumus matematika yang dikerjakan dengan teknologi komputer. Secara proses pembuatan batik fraktalmenjadi satu produk batik dibagi menjadi 2 tahap, tahap pertama adalah pembuatan desain yang dilakukanoleh tim desain fraktal, dan tahap kedua dilakukan oleh tim pembuat batik. Bentuk Fraktal mudahdimodelkan dengan metode L-System. L-System terdiri dari himpunan karakter , kumpulan aturan yangdikembangkan ke setiap karakter menjadi string karakter yang

The research examines the marketing system and a simple accounting bookkeeping transaction-based online web 2.0. The system Web 2.0 is used as trend center of the SMEs RiauMelayu songket to promote their products as well as typical local wisdom elevates the Melayu Songket. The success of SystemWeb 2.0 is themodel ofweb-based marketing system with simple accounting bookkeeping can run effectively and efficiently, which is built with each character SMEs Riau Melayu songket. The purpose ofthis systemof Web 2.0 is good customer in teraction to the system.Consumers SMEs are willing to share knowledge songket product and satisfied with the service of the products such as ease of payment because it supported a good simple accounting bookkeeping. Some of the SMEs to transform knowledge into innovative products or services. This research use sample consisted of 45 people from SMEs Riau who act as the owner, co-owner, accounting, labor, marketing, songket weavers scattered in the RIAU area. The data are taken with the collecting of data into observation, interviews and questionnaires central. Selection of samples by using purposive sampling.The method is a descriptive to explore Marketing Model and application of financial records Riau SMEs based on systemweb 2.0. The result of the research Indicated integrated system that combines all the elements of art and Riau Melayu culture and its financial records in a web site that is easily accessible web bases or very useful. This is not only aimed at the improvement of the economy craftsmen and merchants SMEs Riau Melayu batik and songket, but also it’s means of promotion, enhancement obedient bookkeeping, as well as increased regional revenue for the province of Riau

Willingness to pay taxes is a necessary first step to carry out taxation. It's own volition arise based on many factors that influence it. This study was to find out how much influence the awareness factor to pay taxes, knowledge and understanding of tax regulations, a good perception of the effectiveness of the tax system, and the Sunset Policy jointly on the level of willingness to pay taxes in the region of UMKM Semarang. Data collection is done by collecting primary data in the form of questionnaires. The research sample consists of 131 taxpayers who have been willing to fill in questionnaires. While a decent sample processed in this study were 125 questionnaires. Method to answer the research question is processed by linear regression using SPSS. Results of research showed that: (1) consciousness of paying taxes and a significant positive effect on willingness to pay taxes. (2) Knowledge and understanding of tax regulations have a negative influence and no significant on willingness to pay taxes. (3) A good perception of the effectiveness of the tax system has positive affect and significant on willingness to pay taxes. Key words: Willingness to pay taxes, Consciousness of paying taxes, Knowledge and understanding of tax regulations, a good perception of the  effectiveness of the tax system

Environmental damage occurs at this time pushed corporations to change their business strategy into environmental strategy. Hence, performance measurement system is also used toward environmental. The Result of research conducted by Perego and Hartman (2009) has found relationship between environmental strategy and the use of performance measures mediated by performance measurement system (PMS). Based on the limitation of study conducted by Perego and Hartman (2009), this study replicate and meliorate by distributing questionnaires to corporate social responsibility (CSR) division of corporations in Indonesia. Because this division is part of the corporations, they are considered to understand more on the company's policy on social and environmental. Research of this study found that relationship between environmental strategy and the use of performance measurement system mediated manager sensitivity to environment and degree of congruity. Keywords: environmental strategy, uses performance measurement, company policy, sensitivity, congruity.

This study aims to investigate the effect of strategic performance measurement system on managerial performance that isdirectly tested through four variables; job relevant information, role ambiguty, role conflict and role overload. This studyused the perspective of goal setting theory and role theory in explaining inter-variable relationship. Data collected in thissurvey was primary data from 329 functional managers of state-owned transportation companies under the auspices ofMinistry of State Owned Enterprise. Samples were taken using stratified random sampling. Of 329 questionnaires, 264were used in this research with respon rate of 80,55%. Data analysis was conducted using structural equation models inLISREL 8,5. The result of statistictic test indicated that strategic performance measurement system was, but notsignificantly, associated with managerial performance. Further findings indicated that strategic performance measurementsystem was significantly associated with job relevant information, but no association was found with role ambiguity.However, strategic performance measurement system was significantly assosiated with role conflict and role overload.Furthermore, the result of research test indicated that job relevant information was not associated with role ambiguty; roleconflict and role overload, but significantly associated with managerial performance. Based on the result, it can beconferred that role ambiguity was positively related and had a significant impact on managerial performance. In the otherhand, role conflict and role overload are positvely but not significantly assosiated with managerial performance.The resultof the role test of mediating variables has shown that job relevant information, role ambiguity, role conflict and roleoverload significantly mediated the effect of strategic performance measurement system toward managerial performance.Keywords : Strategic Performance Measurement System, Job Relevant Information, Role Stress Characteristic andManagerial Performance

Lecturer certification is a process and forms of recognition of a faculty member associated with qualification, competenceand contribution that deserve to be called a professional lecturer. This study aims to empirically examine the effect ofcertification on faculty members in the perspective of performance measurement systems to psychological empowermentand mental model building and subsequent impact on the performance of the lecturer. The research model was built on thebasis of goal setting theory. We collected data using a mail survey on lecturers who have been certified in the province ofSouth Sulawesi, Indonesia. The selection of respondents was based on the consideration that the respondent hasexperienced the whole certification process and have benefited directly and carry out the legal consequences of thecertification. Data analysis was conducted using structural equation modeling. The results showed that the measurementsystem on lecturers certification have both positive and significant relationship to the dimensions of psychologicalempowerment and the mental models. Further more, mental models have positive and significant influence on theperformance of the lecturer. Similarly, the dimensions of psychological empowerment were positively related to managerialperformance, but only the dimension of meaning tha thave a significant effect. The research findings reveal importance ofbehavioral aspects in deciding lecturer certification systems during the certification process and the implementation.Further more, this paper contributes to the literature on lecturer certification, performance measurement systems, andmental models.Keywords: lecturer certification, performance measurement systems, mental model, and psychological empowerment,lecturers’ performance

Secara ekonomi informasi terhadap produk akan lebih dikenal secara luas dimana dan kapan saja dengan informasi yang lebih lengkap dan dapat diperbaharui dengan memanfaatkan media Web sebagai promosiDibandingkan dengan brosur atau pameran, media online menyediakan informasi berkelanjutan dan berkesinambungan. Dimana dengan menyediakan informasi secara online UKM hanya memerlukan satu buah produk beserta spesifikasinya sebagai sample selanjutnya memberikan layanan pemesanan order. Komunikasi dengan buyer dapat dilakukan dengan murah dan cepat melalui e-mail, meskipun dipisahkan oleh jarak yang sangat jauh.Perancangan WEB sebagai media untuk mempromosikan produk edukasi bagi anak hanya bersifat  mendampingi tidak menggantikan pameran yang sudah menjadi agenda tahunan tetapi untuk menjaga kelangsungan informasi dan memperbaharui informasi produk yang belum dimiliki oleh UKM ini.

One of the healthcare facilities in South Tangerang City is Puskesmas (Community Health Center).Community Health Center is a functional organization which organizes comprehensive, integrated,equitable, acceptable, and affordable public healthcare. South Tangerang City Health Department has 25 (twenty five) Health Centers which consists of 21 (twenty one) care facility Health Centers, and 4 (four) non-care facility Health Centers. In an effort to provides information to the public about the existence of health center at each district, South Tangerang City Health Department has provided information through the official website which can be accessed at http://dinkes.tangerangselatankota.go.id. Unfortunately the provided information still need to be developed, because from the 25 (twenty five) Health Centers; 12 (twelve) Health Centers only provide information about location and email address, whereas 13 (thirteen) Health Centers provide only limited information about the Health Center address, type of patients served, and types of services provided. This research was develop web based Healthcare Facilities Mapping for South Tangerang City that able to display detail information about Health Centers in interactive presentation using Geographic Information System (GIS) and the Google Maps API (Application Programming interface). In addition beside to provides information about services available at each health center, this application also provides map based navigation to each health center in South Tangerang City.

As the third largest producer of cocoa beans in the world, Indonesia still has many weaknesses to build cocoa industry such as human resources and institutional. Both of these factors cause the cocoa industry was not able to compete in the global market, so the development of cacao industry is said not optimal. The purpose of this paper is to help the government solve the problem. By using the strategy analysis and AHP method hopefully could provide sharper problems identification and also alternative solutions for competitiveness enhancement of Indonesian cocoa industry especially at West Sumatera. This study show that the strategy to increase human resource management is in a union as effort to improve agribusiness empowerment especially at manager self-development particularly at effective working and strategic thinking, whereas the policy on improving the management system and the organization is a top priority.

Bahasa Jawa adalah bahasa daerah yang paling banyak digunakan di Indonesia yang mulai ditinggalkan.  Perlunya pelestarian bahasa jawa dalam bentuk online yang bisa diakses bagi penggunanya sehingga akanmemudahkan dalam pencarian dokumen teks khususnya dokumen bahasa jawa ngoko.  Software IRS dirancang untuk memberikan hasil pencarian dokumen dalam jumlah yang optimal (recall rendah) dan akurat (precision tinggi) menggunakan metode VSM, sehingga user akan mendapatkan hasil pencarian cepat dan akurat.  Metode VSM akan melakukan pembobotan tiap dokumen yang ada pada database sehingga antar dokumen memiliki bobot yang berbeda untuk menentukan dokumen mana yang paling mirip (similar) dengan query, dokumen dengan bobot tertinggi menempati ranking teratas dalam hasil pencarian.  Evaluasi hasil pencarian IRS dilakukan dengan uji recall dan precision. Studi kasus yang telah dilakukan menggunakan IRS  ini didapatkan hasil sistem mampu melakukan proses preprosesing (tokenisasi, filtering, dan stemming) dengan waktu komputasi 18 detik. Sistem mampu melakukan pencarian dokumen dan menampilkan hasil pencarian dokumen dalam waktu komputasi rata-rata 2 detik, memiliki  rata-rata recall 0,04 dan rata-rata precision 0,84. Sistem dilengkapi dengan bobot tiap dokumen dan letakknya yang akan memudahkan user dalam pencarian dokumen teks bahasa Indonesia.