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This study aims to analyze the major challenges in regional financial management that affect the quality of the implementation of regional autonomy in Indonesia. Regional financial management plays a crucial role in achieving fiscal independence and ensuring the effectiveness of local governance. This research employs a descriptive qualitative method using a literature review approach by examining various scholarly sources, legal regulations, policy reports, and relevant previous studies. The analysis reveals three recurring and interrelated issues: the high level of fiscal dependence of local governments on the central government, the limited capacity and competence of regional financial management personnel, and the persistence of budget misuse reflecting weak governance and oversight mechanisms. These challenges form structural barriers to the realization of fiscal self-reliance and accountable local governance. The study emphasizes that improving regional financial management cannot be carried out in a partial or fragmented manner but requires a comprehensive approach involving the enhancement of human resource capacity, reform of budgeting systems and mechanisms, and the strengthening of transparency and public accountability. Therefore, improving regional financial governance is a strategic step toward achieving effective, sustainable regional autonomy that is oriented toward public welfare.

State-Owned Enterprises (SOEs) are business entities whose capital is wholly or primarily owned by the government, and in the form of Persero, partial capital participation from the private sector is permitted. Earnings quality reflects the firm’s true economic condition; therefore, it is influenced by financial conditions and the policies implemented. This study aims to examine the effect of accounting conservatism, capital structure, liquidity, profitability, and Corporate Social Responsibility (CSR) disclosure on earnings quality in SOEs listed on the Indonesia Stock Exchange during 2023 and 2024. Research data were obtained from financial statements and sustainability reports as secondary sources, and analyzed using multiple linear regression with the assistance of SPSS software. The findings indicate that accounting conservatism has a positive effect on earnings quality, whereas liquidity and profitability have negative effects. Meanwhile, capital structure and CSR disclosure show no significant effect on earnings quality. These results provide empirical insights for stakeholders in understanding the factors that influence the reliability of earnings information in SOEs.

This study aims to determine the effect of green accounting on firm profitability, with firm size, leverage, and liquidity as moderating variables. This research employs a quantitative approach using secondary data analysis derived from annual reports and sustainability reports of energy firms listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The study applies multiple regression analysis. The sampling method used is non-probability sampling with a purposive sampling technique, resulting in 170 observations. The data collection method uses documentation techniques. The results show that green accounting and firm size have a positive effect on profitability, while leverage and liquidity have no effect on profitability. These findings provide important insights into the role of green accounting and firm size in encouraging firms to obtain legitimacy, which can enhance profitability through disclosures in financial reports. The implications of this study demonstrate the application of legitimacy theory and provide benefits to relevant parties, particularly firms and stakeholders associated with the firm, in paying attention to the presentation of high-quality annual and sustainability reports.

This study is motivated by the importance of financial report transparency in property and real estate companies, particularly regarding earnings management practices that may affect the quality of information for stakeholders. The purpose of this research is to analyze the effect of tax planning, free cash flow, sales growth, and managerial ownership on earnings management in property and real estate companies during the 2020–2023 period. The method employed is a quantitative approach using multiple linear regression analysis with SPSS Version 29. The research sample consists of 21 companies over four years of observation, resulting in 84 financial reports as the research data. The analysis results indicate that sales growth and free cash flow have a positive influence on earnings management, whereas tax planning and managerial ownership show no significant effect. This study confirms that internal factors such as sales performance and cash flow management are more dominant in influencing earnings management compared to ownership aspects or tax strategies. Therefore, companies are advised to focus more on operational efficiency and cash flow management, as well as to enhance governance quality to minimize earnings management practices.

This study examines in depth the risk factors influencing financial statement fraud in the Indonesian banking sector by employing the Fraud Hexagon framework. This framework comprises six core elements—pressure, opportunity, rationalization, capability, arrogance, and collusion—each representing potential drivers of fraudulent behavior. The study also aims to assess whether institutional investor involvement can serve as a moderating factor capable of reducing the likelihood of fraud. The research uses secondary data derived from the annual reports of banks listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. Logistic regression analysis is employed to examine the relationships between the Fraud Hexagon variables and financial statement fraud, as well as to test the moderating role of institutional ownership. The findings reveal that, among the six elements of the Fraud Hexagon, only auditor changes (representing rationalization) and political connections (representing collusion) have a significant effect on financial statement fraud. The other elements—pressure, opportunity, capability, and arrogance—do not show a significant impact. Furthermore, institutional investor involvement is found not to moderate the relationship between the Fraud Hexagon elements and financial statement fraud, indicating that external monitoring through institutional ownership remains ineffective in the context of Indonesian banking. These results underscore the importance of closer supervision of rationalization and collusion factors, as well as the need for stronger internal control mechanisms to prevent fraudulent financial reporting. The study’s findings are expected to provide valuable insights for regulators, banking management, and other stakeholders in their efforts to enhance fraud prevention measures in the financial sector.  

The aim of this service is to provide training on preparing household financial reports for PKK women at the Pagerluyung Village Hall, Mojokerto Regency. Pagerluyung Village Hall is located on Jl Balai Desa, Gedeg District, Mojokerto Regency. At the Pagerluyung Village Hall there is a PKK Women's organization which is expected to empower women to participate in village development. In its implementation, PKK mothers often experience problems in making monthly and annual financial reports. Meanwhile, if you have to hand over the preparation of financial reports to outside parties, it requires quite a large amount of money, whereas the PKK Women's organization is not a profit-seeking organization, so it is felt to be very difficult. Therefore, this activity aims to transfer knowledge and techniques for making simple financial reports to PKK women so that Pagerluyung PKK women can be independent in making their financial reports. The method used is in the form of delivering material and implementing financial report preparation. Apart from that, the classical method will be used with a discussion/question and answer approach starting from the planning stage, the implementation stage and ending with the evaluation stage with the aim that the material can be well received by the PKK participants.

The concept of Environmental, Social, and Governance (ESG) encourages companies to enhance transparency in disclosing their economic, social, and environmental performance through sustainability reporting, which is expected to increase accountability and serve as a positive signal to investors. In Indonesia, particularly in the manufacturing sector that contributes significantly to the economy while also generating environmental impacts, sustainability reporting practices have been expanding, although their effectiveness in building investor trust remains contested. This study aims to analyze the influence of sustainability reporting and profitability on investor trust in manufacturing companies listed on the Indonesia Stock Exchange (IDX), employing a quantitative method based on secondary data from annual and sustainability reports for the period 2020–2023. The sample was determined using purposive sampling, while the analysis was conducted through multiple linear regression with Price to Book Value (PBV) as a proxy for investor trust. The results indicate that, simultaneously, economic performance, environmental performance, social performance, and profitability significantly affect investor trust. However, partially, economic, environmental, and social performance show no significant effect on investor trust. In contrast, profitability exerts a positive and significant influence, making it the primary factor shaping investor trust. These findings suggest that investors in Indonesia still prioritize financial information over sustainability disclosures in making investment decisions.

This study aims to analyze the utilization and management of fixed assets in the form of land at the Regional Finance and Asset Agency (BKAD) of West Manggarai Regency in accordance with the regulations stipulated in Minister of Home Affairs Regulation No. 19 of 2016 and Regulation No. 47 of 2021. The study employs a qualitative approach using primary data obtained through direct interviews and secondary data obtained from documentation related to fixed assets. Data analysis is conducted descriptively to depict the actual conditions of land utilization and asset management in West Manggarai Regency. The results indicate that the utilization of fixed land assets has not been fully compliant with Minister of Home Affairs Regulation No. 19 of 2016, as there are still some vacant lands that have not been utilized. The management of fixed land assets is carried out through three main stages. First, the recording stage has been largely compliant with Regulation No. 47 of 2021, supported by the use of the Regional Government Management Information System (SIMDA) for Regional Property, which facilitates the recording process. Second, the inventory stage is not yet fully compliant because some lands lack ownership documents, such as land certificates, leaving the date and certificate number fields blank. Third, the reporting stage has been conducted in accordance with the regulations, where the Regional Property Reports are compiled hierarchically and submitted both semi-annually and annually. Based on these findings, it is recommended that BKAD West Manggarai Regency improve the utilization of vacant lands and immediately carry out registration and certification processes to ensure the legal status of the land. Further research is expected to explore the management of fixed land assets more comprehensively, including maintenance, supervision, and long-term usage planning to support optimal regional financial management.

This study aims to analyze the implementation of Interpretation of Financial Accounting Standards (ISAK) 335 in the financial reporting of LP Ma’arif SMKS NU Pace Nganjuk as a non-profit entity. As an educational institution under a foundation, SMKS NU Pace is required to prepare financial statements that are transparent and accountable in accordance with applicable standards for non-profit entities. The research uses a descriptive qualitative approach with a case study method. Data were collected through interviews, observation, and documentation of existing financial reports. The findings indicate that the school has prepared reports such as BOS and BPOPP fund reports, as well as annual reports submitted to the foundation. However, the implementation of ISAK 335 remains basic and lacks detailed presentation. Key elements such as the classification of restricted and unrestricted net assets and disclosures in the Notes to Financial Statements (CALK) have not been fully understood or applied. The main obstacle is the limited technical understanding of ISAK 335 and the absence of specific accounting training for financial managers. It can be concluded that the implementation of ISAK 335 at LP Ma’arif SMKS NU Pace is still in its early stages and not yet optimal. Improving human resource capacity and establishing more standardized recording systems are essential.

Assistance funds from the APBN through the West Sumba Regency APBD can be allocated to funds through the Village Financial System application. This financial system has been widely used by all village offices. However, the budget is used by the reports reported to the financial system. The purpose of the researcher is to assess the level of satisfaction with the utilization and documentation of financial resources. This study is conducted through the distribution of questionnaires to relevant respondents. Based primarily on the responses gathered from the questionnaires, the researcher employs the SPSS software as a tool for statistical data analysis. The results of the test found that all test results were valid, namely for reliable test values of 0.789, 0.779, and 0.805 through Cronbach Alpha. 

In order to determine who has the right to take business assets implicated in money laundering offenses, this paper examines the legal loophole in Law Number 8 of 2010 about the Prevention and Eradication of Money Laundering offenses (UU TPPU). The efficacy of law enforcement may be weakened and the process of recovering assets from crimes may be hampered by the ambiguous authority and lack of regulatory synchronization. Combining a statutory and conceptual approach with a normative legal technique, this study examines the implications of legal uncertainty on the mechanism of asset confiscation in eradicating TPPU. This research result indicates that the lack of authority in implementing asset forfeiture consequences results in inconsistent legal procedures, overlapping institutional roles, and slows down the recovery of state assets. Therefore, legal reform is needed through amendments to Article 9 of the TPPU Law and alignment with the Criminal Code (KUHP) and other related regulations so that the mechanism of asset confiscation is more precise, more effective, and coordinated. In addition, synergy between investigators, prosecutors, The Corruption Eradication Commission (KPK), and the Financial Transaction Reports and Analysis Center (PPATK) are essential for improving the efficiency of state asset recovery. Regulations and an integrated system make it possible to swiftly and publicly seize assets resulting from criminal activity, which deters criminals, enhances public trust in law enforcement, and ensures that assets obtained illegally can be returned for the benefit of the state and society, while reinforcing the integrity of the justice system.

This study aims to investigate the effects of liquidity, financial leverage, capital structure, and operating cash flow on financial performance, with financial distress serving as a mediating variable. The population comprises transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, totaling 37 companies. The sample includes 20 companies, with quarterly financial reports yielding 400 observations. Secondary data were employed, and purposive sampling was utilized for sample selection. The analysis was conducted using panel data analysis at a 5% significance level, facilitated by STATA Version 17 software. Mediation was tested utilizing the Sobel test with a critical value of 1.96. The results reveal that liquidity significantly impacts both financial distress and financial performance; financial leverage significantly affects both financial distress and financial performance; capital structure significantly influences financial distress but does not significantly affect financial performance; operating cash flow does not significantly impact financial distress but significantly affects financial performance. Collectively, liquidity, financial leverage, capital structure, and operating cash flow significantly influence financial distress. Furthermore, liquidity, financial leverage, capital structure, operating cash flow, and financial distress together have a significant effect on financial performance. Mediation analysis indicates that financial distress significantly mediates the relationships between liquidity, financial leverage, capital structure, and financial performance, whereas financial distress does not significantly mediate the effect of operating cash flow on financial performance. It is recommended that transportation and logistics companies listed on the IDX actively enhance liquidity, optimally manage leverage and capital structure, and strengthen operational cash flow management to minimize financial distress risk and sustain financial performance.

This research focuses on analyzing the impact of fundamental financial ratios on stock prices in the banking sector, specifically examining PT. Bank Mandiri Tbk. The key financial ratios investigated include Return On Assets (ROA), Loan to Deposit Ratio (LDR), Non-Performing Loans (NPL), and the ratio of Operating Expenses to Operating Income (BOPO). The study employs a quantitative descriptive research method, utilizing secondary data sourced from annual reports spanning the period from 2014 to 2023. Multiple linear regression analysis is utilized as the primary analytical tool to address the research questions and hypotheses. The findings of the study reveal that the independent variables—ROA, LDR, NPL, and BOPO—significantly influence stock prices, both in isolation and collectively. This indicates that these financial ratios are critical indicators for investors and stakeholders when evaluating the performance and market value of banking institutions. The research highlights the importance of these financial metrics in shaping market perceptions and stock valuations, providing valuable insights for investors, financial analysts, and decision-makers in the banking industry. Furthermore, the study contributes to the existing body of knowledge regarding the relationship between financial performance indicators and stock market behavior. By emphasizing the correlation between these ratios and stock prices, the research underscores the necessity for stakeholders to monitor and analyze these key financial metrics to make informed investment decisions. Overall, the results affirm the relevance of fundamental financial ratios in assessing the financial health and competitive positioning of banks, particularly in the context of PT. Bank Mandiri Tbk. This analysis not only enriches the literature on banking finance but also serves as a practical guide for stakeholders aiming to optimize their investment strategies based on financial performance indicators.

This study aims to analyze the effect of family ownership and firm size on earnings management practices in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Earnings management has become a crucial concern as it may harm stakeholders due to financial statements that do not reflect the actual financial condition. Family ownership remains dominant in the ownership structure of companies in Indonesia, potentially influencing corporate accounting decisions, including earnings management practices. This research applies a quantitative method using secondary data from annual financial reports of manufacturing companies obtained from the official IDX website. The data analysis technique employed is multiple linear regression with the assistance of SPSS software. The results show that family ownership has a significant effect on earnings management, while firm size has no significant effect. Meanwhile, family ownership and firm size simultaneously have a significant effect on earnings management. These findings are expected to serve as valuable input for investors, regulators, and companies in enhancing financial reporting transparency.

The purpose of this study is to analyze the state impact caused by each corruption case in Indonesia from 2022-2025. This research uses descriptive qualitative research. The data in this study are secondary data sourced from scientific journal articles, reports from anti-corruption organizations, such as TI, ICW, KPK, and mass media. Data collection techniques are in the form of literature studies with analysis techniques by analyzing data reduction or selecting relevant information, presenting data arranged systematically, and drawing conclusions. The results of this study show that these cases resulted in very significant state economic losses, reaching trillions of rupiah. In addition to financial losses, corruption also has a negative impact on the environment, infrastructure, business climate, and public trust in the government and BUMN. Extensive environmental damage occurred due to illegal mining practices, while BTS 4G projects were hampered in their construction, and in other cases reduced investor and public confidence. Overall, the corruption exposed weaknesses in oversight and governance systems in SOEs and government projects.

This research focuses on the phenomenon that occurs at Cipadas Coffee and Chill, a business in Sukajadi District, Pekanbaru City, which has been operating for about three years but has not prepared financial reports based on Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM). This research aims to identify and analyze the obstacles faced by partnership owners in preparing financial statements based on SAK EMKM. In this study, researchers used a qualitative approach with the case study method. The data used is primary data obtained from direct interviews with business owners. The results showed that Cipadas Coffee and Chill had not implemented SAK EMKM in compiling its financial reports due to several reasons, namely the owner's lack of knowledge about SAK EMKM and the procedures for preparing appropriate financial reports, lack of owner participation in socialization activities about SAK EMKM and owner orientation which was more inclined to the aspect of operating profit. Thus, the results of this study indicate the need for further education and socialization efforts to partnership owners regarding the importance of applying SAK EMKM in preparing financial reports. With adequate knowledge and understanding, it is hoped that Cipadas Coffee and Chill will be able to prepare financial reports in accordance with applicable accounting standards, thereby increasing transparency and financial accountability.

Yohanes N. Gela Loy, NIM 33120041, Thesis entitled "Analysis of Fixed Asset Revenue and Its Contribution to Local Original Income (PAD): Case Study at Lasiana Beach Kupang". Under the guidance of Mrs. Maria Goreti Malut as the first supervisor and Mr. Antonius Y.W. Timuneno as the second supervisor. The problem raised in this study is how fixed asset revenue from the Lasiana Beach Kupang tourist area can contribute to increasing Local Original Income (PAD). The purpose of this study is to analyze the extent to which the utilization of fixed assets owned and managed by the East Nusa Tenggara Provincial Government can contribute significantly to PAD. This study uses a qualitative method with primary and secondary data sources. Data collection techniques were carried out through interviews with the NTT Provincial Tourism Office as well as documentation of financial reports and PAD revenue targets for 2021–2023. The results of the study indicate that although there has been an increase in revenue every year, its contribution to PAD has not been optimal. This is caused by several factors, including: damage to facilities such as stalls and sales stalls, minimal tourism promotion, and lack of supporting facilities. Therefore, to increase the contribution of fixed assets to PAD, infrastructure improvements, increased tourism promotion capacity, and strategic cooperation with the private sector are needed so that asset management can run effectively and sustainably.

This study investigates the implementation of the Indonesian Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in improving financial management in micro-enterprises. The case study focuses on the “Barokah” catfish farming business in Sugih Waras Village, Magetan, East Java. Using a qualitative descriptive method involving interviews, observation, and documentation, the study found that the enterprise initially lacked structured financial documentation. Through targeted mentoring, the business owner was able to develop financial reports compliant with SAK EMKM, leading to enhanced financial literacy, accountability, and business credibility. The study underscores the importance of SAK EMKM in promoting financial inclusion and sustainability among micro-enterprises in rural Indonesia.

This study aims to determine how students perceive the use of Microsoft Excel in preparing financial reports. The research method used is qualitative, which uses data collection techniques from questionnaires and interviews. This study contains a theoretical study of financial reports, Microsoft Excel, and students' perceptions. The research data were obtained from six informants with different secondary education backgrounds, namely vocational high schools majoring in accounting, MA majoring in social studies, and high schools majoring in social studies. With different secondary education backgrounds, it can influence students' perceptions about the use of Microsoft Excel in preparing financial reports.

This study aims to analyze the effect of investment decisions, capital structure, company size on profitability and Sustainable Growth, with profitability as a mediating variable and Financial Flexibility as a moderating variable. Data is obtained from secondary sources, namely audited financial reports from heavy construction and civil engineering subsector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The analysis was carried out using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The results showed that investment decisions, capital structure, and company size have a significant effect on profitability. However, only company size has a significant effect on Sustainable Growth. Investment decisions and capital structure have no significant effect on Sustainable Growth. Profitability also has an insignificant effect on Sustainable Growth and does not mediate the relationship between variables. In addition, financial flexibility does not moderate the relationship between profitability and sustainable growth. This finding indicates that increased profitability is more influenced by investment strategy, capital structure, and firm scale, but does not necessarily translate directly into Sustainable Growth.