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Digital technology advancements have greatly changed how small businesses manage their finances. This change is not only about recording transactions, but it also affects financial control, report preparation, and business decision making. Accounting Information System (SIA) came about as a solution to help small and medium businesses easily, organize, and accurately record their finances, as well as provide reliable financial information. This study aims to explain the role of the Accounting Information System in making it easier to manage the finances of small and medium businesses in the digital age, the benefits gained from using it, and the challenges faced during its implementation. The method used in this research is a literature review, which involves examining books, journals, and other related scientific publications, followed by analysis using a descriptive qualitative approach. Research findings show that using a digital-based Accounting Information System can improve business efficiency, speed up financial reporting, increase transparency, and make it easier for small and medium-sized businesses to get funding access. However, the implementation of the Accounting Information System still faces challenges such as a lack of technological understanding, limited infrastructure, and high implementation costs. Therefore, collaboration and support from various parties are needed to ensure the accounting information system is implemented effectively and sustainably in small and medium businesses.

This research was conducted at Toko Bangunan Jaya Perkasa. The purpose of this study is to determine whether the internal control system for inventory management in the observed company has been implemented effectively or not. This study uses a qualitative method with data source triangulation techniques, including observation, interviews, and documentation based on data collection and relevant facts. The research informants consisted of seven individuals. The results show that the internal control system at Toko Bangunan Jaya Perkasa has not been implemented optimally, and the inventory management is still vulnerable to risks and potential losses. This is due to the fact that the procedures for purchasing, storing, recording, and selling goods are still conducted manually. The company faces several problems such as stock discrepancies, damaged goods, and obstacles related to suppliers and customers. The suggestions provided include implementing a computerized system for inventory management in the future, conducting regular stock opname to minimize stock discrepancies, improving communication to avoid duplicate stock records, and establishing clear communication and agreements at the beginning of transactions to overcome external constraints.

This study aims to analyze the effect of financial statement quality and internal control systems on the tax compliance of salted egg MSMEs in Brebes Regency, with business performance as a mediating variable. The research employed a quantitative approach using primary data collected through questionnaires distributed to 150 respondents selected through purposive sampling techniques. Data analysis was conducted using the Partial Least Square-Structural Equation Modeling (PLS-SEM) method. The results indicate that the quality of financial statements has a positive and significant effect on business performance, but a negative and significant effect on MSME tax compliance. Meanwhile, the internal control system does not significantly affect business performance, but has a positive and significant effect on tax compliance. Business performance is also proven to have a positive and significant effect on tax compliance and is able to mediate the effect of financial statement quality. These findings provide an important contribution by showing that high-quality financial statements support business operational management; however, tax assistance and guidance are still needed so that these reports can effectively improve tax compliance.

This study aims to analyze the effectiveness of the implementation of fixed asset accounting systems and procedures at the Department of Transportation of Medan City. The research employs a qualitative approach with a descriptive method to gain an in-depth understanding of actual field conditions. Data were collected through observation, interviews, documentation, and literature review, involving four informants directly engaged in fixed asset management. The results indicate that the implementation of fixed asset accounting systems and procedures has been relatively effective, as reflected in the execution of asset management stages in accordance with applicable regulations and the utilization of information technology-based systems. These systems support more structured recording and reporting processes. However, the effectiveness has not been fully optimized due to several constraints encountered during implementation. Factors influencing effectiveness include the quality of human resources, the use of technology, data completeness, and coordination among work units. The identified challenges involve data inaccuracies, limited user competence, weak internal control, and technical issues within the system. These conditions affect the quality of financial reports, particularly in terms of accuracy and timeliness, and also influence the effectiveness of internal control. This study contributes by identifying key issues and highlighting the importance of improving system quality and human resource capacity to support more effective and accountable fixed asset management.

High-quality forage selection is a central factor in improving Bali cattle performance, particularly in smallholder systems that rely heavily on local feed resources. This study evaluated the effects of odot grass (Pennisetum purpureum cv. Mott) and pakchong grass (Pennisetum purpureum cv. Thailand) on feed intake, average daily gain, and feed conversion ratio of male Bali cattle. The experiment was conducted for 30 days from February to March 2026 at CV. RnB Farm, Gorontalo Regency. Nine male Bali cattle with relatively homogeneous initial body weights of 150–200 kg was assigned to a completely randomized design with three treatments and three replications. The treatments were P0, field grass as the control; P1, 100% odot grass plus concentrate; and P2, 100% pakchong grass plus concentrate. Dry matter intake did not differ significantly among treatments, with values of 6.47 ± 0.19, 6.52 ± 0.19, and 6.55 ± 0.16 kg/head/day for P0, P1, and P2, respectively. In contrast, average daily gain differed significantly, with the highest value observed in P2 at 0.56 ± 0.08 kg/head/day, followed by P1 at 0.52 ± 0.09 kg/head/day and P0 at 0.45 ± 0.06 kg/head/day. Feed conversion ratio also differed significantly, with the most efficient value recorded in P2 at 11.98 ± 2.10. These findings indicate that pakchong grass combined with concentrate provides the best feed efficiency and growth performance, while odot grass remains a promising alternative forage for improving Bali cattle productivity.

The Food & Beverage industry relies heavily on the availability and quality of fresh raw materials, making inventory management crucial. This study aims to analyze the implementation of the First-In, First-Out (FIFO) method in inventory management at PT K Hospitality Investment. The research design used a case study. Data were collected through interviews, observation, and documentation, then analyzed descriptively and qualitatively to assess the implementation of the FIFO inventory method in inventory management. The results show that PT K Hospitality Investment adopts a strict chronological inventory system and issuance of goods based on the order of entry. The use of FIFO inventory is often supported by the FEFO (First-Expired, First-Out) technique. Integrated inventory control has contributed to the financial stability of PT K Hospitality Investment. When properly implemented, the FIFO method not only helps reduce waste and increase efficiency, but also supports the company's operational sustainability. Although the implementation has been successful, the company still faces challenges such as limited infrastructure, a manual recording system, sudden changes in trends or guest order volumes, and delays in supplier deliveries.

This study aims to evaluate how petty cash management practices contribute to improving operational efficiency at PT Anugerah Langgeng Berkat Abadi. This research focuses on examining the implementation of the petty cash management system, applied procedures, and its impact on the smooth execution of daily operational activities. The study employs a descriptive qualitative approach, with data collected through interviews, direct observation, and documentation during the internship period. The collected data were analyzed systematically to describe the actual condition of petty cash management within the company. The results indicate that PT Anugerah Langgeng Berkat Abadi implements a fluctuating fund system in managing petty cash. Expenditures are initially recorded manually and then re-entered into the company’s internal digital system to maintain control and accountability. Petty cash is used to finance routine and urgent operational needs, such as office stationery, transportation costs, and other short-term expenditures. The company has established standard operating procedures governing the use, recording, and accountability of petty cash. Several challenges were identified, including delays in the disbursement and reimbursement process, which may affect time efficiency. However, overall, the petty cash management system is considered effective in supporting short-term operational needs without disrupting the stability of the company’s main cash. This study concludes that systematic and well-controlled petty cash management plays an important role in the company’s cost efficiency strategy and supports daily operational activities. These findings align with strategic management principles, where appropriate financial decision-making contributes to the achievement of long-term organizational objectives.

This study aims to analyze the state of cybersecurity and examine the implementation of risk management strategies at the Communication and Informatics Office of North Sumatra Province. The study employed a qualitative approach with descriptive methods, using interviews and documentation as data collection techniques. Interviews were conducted with three informants directly involved in cybersecurity management. The results indicate that the implementation of cybersecurity risk management has been carried out systematically through the stages of risk identification, analysis, evaluation, handling, and monitoring, supported by the use of a risk register and the Plan, Do, Check, Act (PDCA) cycle approach within the Information Security Management System framework. Risk assessments are conducted based on the level of impact and likelihood to determine priority for handling. The implemented mitigation strategies include risk control, avoidance, and transfer, with a focus on high-level risks. However, implementation still faces obstacles such as limited human resources, suboptimal internal policies, and a lack of support systems. Therefore, strengthening is needed through improving human resource competency, refining policies, and ongoing monitoring and evaluation to enhance the effectiveness of risk management and cybersecurity resilience.

This study aims to examine the impact of digital transformation in accounting and the effectiveness of internal control systems on the quality of financial reports in an integrated logistics services company. The method used is a quantitative approach using Structural Equation Modeling-Partial Least Squares (SEM-PLS), with data collected from 35 respondents who are involved in financial and accounting activities within the company. The analysis focuses on evaluating the relationships between digital transformation, internal control systems, and financial reporting quality. The research findings indicate that digital transformation in accounting (coefficient = 0.658; p-value = 0.000) and internal control systems (coefficient = 0.308; p-value = 0.023) have a positive and significant effect on the quality of financial reports. Furthermore, the coefficient of determination (R²) value of 0.822 shows that both independent variables are able to explain 82.2% of the variation in financial report quality, while the remaining percentage is influenced by other factors outside the model. These results confirm that the implementation of digital technology supported by an effective internal control system can significantly improve the accuracy, relevance, timeliness, and reliability of financial reporting in organizations.

This study evaluates the management audit of the procurement of goods and services for the 4G Base Transceiver Station (BTS) project managed by BAKTI Kominfo, with a primary focus on compliance with applicable regulations, the effectiveness of internal controls, and deviations at various stages of procurement. A qualitative approach was used, with analysis of documents, official news, and investigative audit findings from BPKP. The results indicate that the project procurement did not comply with Presidential Regulation No. 16 of 2018 and BAKTI Director Regulation No. 7 of 2020, with findings including tender manipulation, weak contract verification, and low levels of transparency. The planning process was also unsupported by adequate feasibility studies, while weak internal oversight exacerbated tender rigging and fund disbursements without proper verification. This study emphasizes the need for improvements in internal oversight, strengthening control mechanisms, and the implementation of e-procurement systems to enhance transparency and accountability in public procurement.

The increasing number of corruption cases involving School Operational Assistance (BOS) funds has become a serious challenge for the education sector in Indonesia. These cases not only undermine public trust in educational institutions but also hinder the achievement of equitable and quality education. This study aims to analyze the role of professional leadership in preventing and addressing the misuse of BOS funds within educational institutions. The research employs a qualitative approach through literature review and analysis of relevant regulations, scholarly publications, and documented corruption cases in the education sector. The findings indicate that professional leadership characterized by integrity, accountability, transparency, and strong ethical commitment plays a significant role in minimizing opportunities for corruption. Effective leaders are able to establish robust internal control systems, promote a culture of honesty, and ensure participatory financial management involving various stakeholders. Furthermore, continuous supervision and adherence to governance principles strengthen institutional resilience against financial misconduct. The study implies that strengthening leadership capacity and ethical values among educational leaders is essential for improving financial governance and fostering public confidence in educational management. Professional leadership is therefore a crucial factor in supporting clean, transparent, and sustainable education administration.

The Free Nutritious Meal Program (MBG) is a strategic initiative by the Indonesian government to address the long-standing issues of malnutrition and stunting, which have significantly hindered human resource (HR) development in Indonesia. The program aims to improve children's nutrition and reduce stunting by providing free nutritious meals, particularly in areas with limited access to healthy food. This study aims to analyze the legal framework of MBG, its effectiveness in achieving its goals, and its impact on national development. Using a qualitative approach, the study analyzes the implementation of MBG through document analysis, interviews with relevant stakeholders, and field observations. The findings highlight challenges within the program, including imbalanced food distribution, inadequate infrastructure in remote areas, and suboptimal food quality control, which resulted in several food poisoning incidents in 2025. Nevertheless, the program has a positive economic impact by empowering micro, small, and medium enterprises (MSMEs) involved in food supply. The study suggests strengthening the monitoring system, improving budget management, and better coordination between government sectors and communities to maximize the success of MBG. It also emphasizes the importance of nutrition education campaigns to support the program's goals. Overall, MBG is a crucial step toward creating a healthier and more productive generation, supporting the achievement of Indonesia's Golden Generation by 2045..

Technological advancements and the rapid growth of globalization have fundamentally changed the way organizations conduct business activities, creating increasingly complex challenges and opportunities in both local and international markets. Organizations are now required to adapt quickly to changing consumer preferences, technological innovation, market competition, and economic uncertainty. In this environment, economics, management, and accounting have become three essential disciplines that play a crucial role in determining organizational effectiveness and long-term sustainability. Economics helps organizations understand market behavior, pricing strategies, supply and demand conditions, and macroeconomic factors that influence business performance. Management focuses on planning, organizing, leading, and controlling resources to ensure operational efficiency and goal achievement. Accounting provides reliable financial information through systematic recording, reporting, and analysis of transactions, enabling organizations to evaluate performance and maintain accountability. This study aims to analyze the relationship between these three disciplines in supporting organizational decision-making processes and improving overall performance. The research employs a literature review method by examining various recent academic books and journal articles. The findings reveal that the integration of economics, management, and accounting strengthens strategic planning, improves resource allocation, enhances financial transparency, and supports sustainable organizational growth in a highly competitive global environment.

This study aims to analyze the impact of the geopolitical conflict between the United States, Israel, and Iran in 2026 on global macroeconomic stability and climate change dynamics. Using a qualitative approach through a Systematic Literature Review (SLR), this research synthesizes findings from various international journal articles, reports, and academic sources. The results indicate that the conflict has significantly disrupted global energy markets, leading to a sharp increase in oil and gas prices. This energy shock has triggered global inflationary pressures, reduced purchasing power, and increased economic uncertainty across both developed and developing countries. Furthermore, monetary tightening policies implemented to control inflation have created trade-offs with economic growth, increasing the risk of global recession. On the fiscal side, government interventions such as energy subsidies have helped mitigate short-term impacts but have raised concerns about long-term fiscal sustainability. In addition, the energy crisis has slowed the transition toward renewable energy, thereby exacerbating climate change risks. The study highlights the interconnectedness between geopolitical conflict, macroeconomic instability, and environmental sustainability. Therefore, coordinated global policies and integrated economic strategies are essential to address these multidimensional challenges effectively.

This study aims to analyze the effect of e-government implementation, Transparency and Maturity of Internal Control System (SPI) on the Quality of Buleleng Regency Government Financial Reports. The research method uses a quantitative approach with a survey method through the distribution of questionnaires to 74 respondents consisting of heads of financial sub-sections and financial report preparation staff at 37 Regional Work Units (SKPD) in Buleleng Regency. The sampling technique uses purposive sampling. Data are analyzed using multiple regression with the help of SPSS 26. The results of the study indicate that the e-government variable does not have a significant effect on the quality of Buleleng Regency government financial reports. Meanwhile, the Transparency and Maturity of Internal Control System (SPI) variables have a positive and significant effect on the quality of Buleleng Regency government financial reports. This finding indicates that the higher the level of implementation of transparency and maturity of the internal control system (SPI), the better the quality of local government financial reports. However, the implementation of e-government has not yet made a significant contribution, possibly due to the suboptimal implementation of the reporting system, which focuses solely on service and administration, and the limited use of technology by human resources. Therefore, the Buleleng Regency government is expected to improve the effectiveness of its e-government implementation and continue to strengthen the transparency and maturity of its internal control system (SPI) to improve the quality of its financial reports. Keywords: E-Government, Transparency, Internal Control System Maturity, financial report quality

This community service activity aims to improve the effectiveness of clean water distribution management through the implementation of a Water Level Control (WLC) system as an automatic control for water pumps and three-phase motors at a regional drinking water supply company in Lamongan. The methods employed include field observation, problem identification, system design and implementation, as well as periodic evaluation of system performance. The activity focuses on the water treatment unit by conducting control and monitoring of operational parameters such as frequency (Hz), pump pressure, and flow stability to ensure optimal water distribution according to consumer needs. The results indicate that the implementation of the WLC system enhances operational efficiency, minimizes human error, and supports more structured and sustainable equipment maintenance. In addition, this activity contributes to improving the knowledge and technical skills of personnel in operating, monitoring, and maintaining automated control systems. In managing automation-based technology in a professional and independent manner, human resource capacity is strengthened, while the quality of clean water services is also improved through this community service program.

The money market plays a vital role in the global financial architecture as a provider of short-term liquidity and a primary channel for monetary policy transmission. This research is motivated by the rapid transformation of financial instruments, which now encompass conventional and Sharia-compliant sectors, as well as digital innovations such as e-money and stablecoins. The purpose of this study is to examine the concept of the money market, identify the diversity of modern instruments, and analyze their strategic role in economic stability through a qualitative literature review approach. The analysis shows that the money market is highly effective in managing bank cash reserves and controlling inflation by regulating the money supply. The presence of digital instruments has been proven to accelerate liquidity flows, while Sharia schemes provide transparent and equitable investment alternatives. However, the emergence of digital assets also brings challenges of volatility that require adaptive regulation and professional skepticism from market participants. The implications of this research emphasize the importance of synergy between monetary authorities and financial technology to address global disruption. Strengthening regulations on future instruments is expected to create a more inclusive and stable financial system that can respond precisely to economic shocks.

This study aims to analyze the influence of manager competence, financial technology, and internal control systems on MSME financial performance, both directly and indirectly through Sharia financial literacy as a mediating variable. This study uses a quantitative approach with an exploratory design. Primary data were obtained by distributing questionnaires to 400 MSMEs in Semarang City selected using a purposive sampling technique. Data analysis was conducted using SEM-PLS. The results show that manager competence and financial technology have a positive and significant influence on MSME financial performance, while internal control systems do not have a significant direct influence. Manager competence, financial technology, and internal control systems are proven to have a positive and significant influence on Islamic financial literacy. Furthermore, Sharia financial literacy has a positive and significant influence on MSME financial performance and is able to mediate the influence of manager competence, financial technology, and internal control systems on MSME financial performance. These findings confirm that Sharia financial literacy is a strategic capability that plays a role in transforming an organization's internal resources into improved financial performance. This research contributes to the development of the Resource-Based View and Dynamic Capability theories and offers a model for improving the financial performance of MSMEs based on Islamic financial literacy.

This study aims to examine the influence of internal control systems and the quality of accounting information systems on the accuracy of production cost calculations at PT. Tunggal Mitra Plantation – PKS Manggala. Accurate production cost calculation is essential for improving operational efficiency, supporting managerial decision-making, and ensuring reliable financial reporting. This research employs a quantitative approach using a survey method. The population consists of employees involved in accounting, finance, and production activities, with 31 respondents selected through the total sampling technique. Data were collected using structured questionnaires and analyzed using multiple linear regression with SPSS software. The findings indicate that the internal control system has a significant positive effect on the accuracy of production cost calculations. Likewise, the quality of the accounting information system significantly enhances the accuracy of cost determination. Simultaneously, both variables demonstrate a significant influence on production cost accuracy, indicating that effective internal controls supported by reliable accounting information systems contribute to more precise and consistent cost calculations. The coefficient of determination (Adjusted R Square) of 0.810 shows that 81% of the variation in production cost accuracy is explained by these two variables, while the remaining 19% is influenced by other factors not examined in this study. These findings highlight the importance of strengthening internal control mechanisms and improving accounting information system integration to enhance operational performance, cost management, and strategic decision-making.

The Village-Owned Enterprise (BUMDesma) plays an important role in empowering the local community's economy. BUMDesma "Bumi Artha Mandiri LKD" in Kemujan Village runs a revolving loan program to meet the capital needs of the community, particularly for micro-business actors. This study aims to describe the structure, procedures, and performance of the accounting system applied to the program, as well as to identify obstacles and efforts for improvement. The research method used is qualitative descriptive with data collection through direct observation, interviews with BUMDesma managers and borrower members, and financial document analysis. The results show that the running accounting system includes modules for member registration, lending, payments, and financial reports with recording procedures in accordance with basic accounting principles. The advantages of this system include high transparency and adequate risk control, but it still faces challenges such as limited technology, management capacity, and availability of accurate data. Planned improvements include the adoption of information technology, continuous training, and enhanced cooperation with the community. The study concludes that the existing accounting system has made a positive contribution, but it needs to be strengthened to support the sustainability of the revolving loan program and the economic empowerment of the village.