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Training and accompaniment in the financial management of female fishermen in catch processing and marketing groups by accounting lecturers has a significant role in increasing financial literacy in Tasikmadu Village, Prigi, Trenggalek Regency. This community service article discusses the importance of efforts to increase financial literacy. Accounting lecturers provide training on financial management and accounting practices to the Catch Processing and Marketing Group, as well as providing guidance in applying these concepts in daily business operations. Apart from that, lecturers can introduce financial management guidebooks, accounting applications and help business groups understand financial records and create accountable financial reports. The positive impacts include increasing economic prosperity, reducing business risks, sustainable growth, contributing to local economic growth, and improving the overall community economy.

This study aims to explore the role of English proficiency in accounting information systems, as well as its implications for global financial reporting. The study was conducted for one month in January 2024 at STIE Ganesha, involving 20 college students. The research method used is a qualitative approach, with data collection through interviews and observation. The findings show that English proficiency has a significant impact on the use of accounting information systems and understanding of global financial reporting. The implications of this study emphasize the importance of developing English language skills among accounting students and professionals to improve the quality of financial reporting accessed globally. This research is important because it fills a gap in understanding of the role of English proficiency in accounting information systems for global financial reporting. The implication is that a better understanding of the relationship between English proficiency and needs in the context of accounting information systems will help prepare accounting students for more success in their careers, especially in an increasingly connected global business environment. In addition, this research can also provide new insights for educational institutions and the world of work in designing curricula and training that are more relevant and effective in preparing accounting professionals to deal with future global challenges.

The Mayangsari culinary tourism village Semarang was formed in 2018 by a number of people who are members of the Putra Mayangsari Disaster Preparedness Group (KSB Puma) and the Mayangsari Tourism Awareness Group (Pokdarwis Mayangsari). The Semarang City Culture and Tourism Office provided ideas for developing Mayangsari River Tourism by highlighting the potential attractions of river tubing, river education and culinary tourism. The development of the Mayangsari culinary tourism village, which is a finalist in the 2022 great village competition in the creative and innovative village category, still has several things that need to be improved, especially regarding accounting records for culinary tourism. Based on this, it is important to provide education on the importance of accounting records in theory and practice in the Mayangsari culinary tourism village. The approach used in this community partnership program is in the form of giving lectures and tutorials by providing accounting material ranging from recording to preparing financial reports. It is hoped that this community partnership program will increase and sustain economic activities in the Mayangsari culinary tourism village.

This webinar discusses the importance of technological innovation in accounting information systems to enhance the efficiency and effectiveness of financial management among Micro, Small, and Medium Enterprises (MSMEs). By leveraging technologies such as cloud computing and integrated accounting information systems, MSMEs can improve transparency, accuracy, and speed in financial reporting, ultimately supporting better strategic planning and decision-making. The findings from this webinar reveal that many MSMEs still rely on traditional methods to assess financial health, which are inadequate to face the current economic challenges. The speakers emphasized the importance of good risk management and effective branding strategies to achieve sustainable business growth. By adopting new technologies and implementing prudent financial management, MSMEs can maintain their competitiveness in the dynamic global market.

The growth of the digital world greatly influences the national economy and has a positive impact on the business world in the fields of technology and information. Tthis research intends to analyze financial reports in measuring financial performance in startup companies. The sample used in this research was PT GoTo Gojek Tokopedia Tbk. The data used is quantitative descriptive with secondary data published by the Indonesian Stock Exchange for the 2020-2022 period. This research analysis uses financial ratio formula calculations consisting of liquidity ratios, laverage ratios, activity ratios, and profitability ratios as analytical tools used to measure the financial performance of startup companies. The results of the research show that the company liquidity performance is classified as very good, the activity ratio is classified as good in the total assets turnover ratio, is classified as poor, and the profitability ratio shows a fairly good level of profit generation.

This research was conducted with the aim of analyzing the financial performance of the furniture industry and comparing it using the cross-sectional analysis method. The research method applied was qualitative research, with the research subjects being PT Cahaya Bintang Medan Furniture Tbk, PT ACE Hardware Indonesia Tbk, PT Boston Furniture Industri Tbk, and PT Hero Supermarket Tbk. The data source used was secondary data, consisting of annual financial reports of the companies from the period 2019-2022 obtained from the Indonesia Stock Exchange. The findings of this research indicate that PT ACE Hardware Indonesia Tbk stands out as superior among the other companies.

BeAbdurrohim Gresik Orphanage Dusun Bunut, Randegansari, Kec. Driyorejo, Gresik Regency, East Java. The orphanage is a non-profit organization, where the orphanage management has full responsibility in matters of trust. which has been given in terms of running the operations of the orphanage. As a form of public sector non-profit organization, one of the sources of funding for orphanages is in the form of donations from regular donors or incidental donors. This research aims to identify the implementation of the Financial Reports of the BeAdburrahim orphanage when viewed from ISAK 35 regarding non-profit organizations. The research was carried out using primary data, namely interviews and field observations, as well as secondary data in the form of financial reports at orphanages. The type of research that will be used is using a descriptive qualitative method by describing the state of the research object and then comparing it with existing standards.

This article discusses the development of sharia banking in Indonesia, with a focus on the financial performance of PT Bank Syariah Indonesia. After experiencing the financial crisis in 1998 and the global crisis in 2008, Islamic banks continued to exist and showed resilience to the impact of the crisis. In 2015, the government plans to merge three state-owned sharia banks to increase efficiency and encourage sharia economic growth. The purpose of this article is to evaluate the financial performance of Bank Syariah Indonesia based on profitability, liquidity and solvency ratios. The research method uses a quantitative descriptive approach with data analysis from Bank Syariah Indonesia's financial reports for the 2021-2022 period. The research results show good financial performance, with profitability, liquidity and solvency ratios entering the good to very good category. This article contributes to understanding the contribution of Islamic banks to the national economy through financial performance evaluation.

This article will analyze foreign currency transactions at PT. Appipa Indonesia. In import-export transactions related to two different countries, using different currencies, namely foreign currency and local currency. Foreign currency transactions in their treatment can affect the financial statements of sales, purchases, accounts payable, receivables, and so on. This research method is descriptive qualitative. PT. Appipa Indonesia has implemented accounting treatment in accordance with PSAK No.10 regarding exchange differences on foreign currency transactions.

. Accounting for exchange rate differences and foreign currency transactions has a significant impact on annual financial reports. Companies that trade foreign currencies must apply appropriate accounting policies to record exchange rate differences that occur. This research aims to analyze the accounting treatment of exchange rate differences and foreign currency transactions at PT. Indofood Sukses Makmur Tbk The method used in this research is a descriptive method using secondary data obtained from the company's financial reports. The research results are based on the application of PT. Indofood Sukses Makmur Tbk's accounting principles in accordance with Financial Accounting Standards (SAK). The author notes translation differences when recognizing income or expenses and does not consider translation differences when recording assets or liabilities. This research also shows that the resulting exchange rate differences have a significant impact on PT's annual financial reports. Indofood Sukses Makmur Tbk. A favorable exchange rate difference can increase the company's net profit, while an unfavorable exchange rate difference can reduce the company's net profit.  

Abstrac.This research investigates the impact of acquisitions on company financial performance. By analyzing financial data of a number of companies that have undergone acquisition process, this research aims to assess changes in key financial indicators such as net profit, revenue and cash flow. The research method for this research is a literature review to find information on financial reports and company performance. The impact caused by post-acquisition is that the company's financial performance has increased, especially profitability and activity. However, the aspects of liquidity and solvency did not experience significant changes. There were no negative changes in the company's financial performance. The findings of this research can provide insight into the effectiveness of merger and acquisition strategies in increasing or decreasing a company's financial performance. Managerial implications and recommendations for stakeholders will be discussed in the context of the results of this research.

This research aims to determine the level of company bankruptcy using the Altman Z-Score model. Company PT. Wijaya Karya (Persero) Tbk from 2013 to 2022. This research uses secondary data in the form of quantitative data. The data source used in this research comes from the financial reports of the company PT. Wijaya Karya (Persero) Tbk which is listed on the Indonesia Stock Exchange (BEI) for the period 2013 - 2022. The Altman Z-Score method uses five variables, namely: Working capital/total assets (X1), Retained earnings/total assets (X2), Profit before interest and taxes/total assets (X3), Market value of equity/book value of debt (X4), and Sales/total assets (X5). The results of this research indicate that the Altman Z-Score model can be implemented in detecting the possibility of bankruptcy in PT companies. Wijaya Karya (Persero) Tbk. The results of the analysis show that the company PT. Wijaya Karya (Persero) Tbk is predicted to experience bankruptcy in 2019 - 2022. This is indicated by a Z-Score value below 1.8, which means very large financial difficulties and high risk. in 2013 - 2018, those who were predicted to be prone to bankruptcy were marked with a Z-Score value of 1.81 < Z-Score < 2.99.

This research aims to determine the level of company bankruptcy using the Altman Z-Score model. Company PT. Wijaya Karya (Persero) Tbk from 2013 to 2022. This research uses secondary data in the form of quantitative data. The data source used in this research comes from the financial reports of the company PT. Wijaya Karya (Persero) Tbk which is listed on the Indonesia Stock Exchange (BEI) for the period 2013 - 2022. The Altman Z-Score method uses five variables, namely: Working capital/total assets (X1), Retained earnings/total assets (X2), Profit before interest and taxes/total assets (X3), Market value of equity/book value of debt (X4), and Sales/total assets (X5). The results of this research indicate that the Altman Z-Score model can be implemented in detecting the possibility of bankruptcy in PT companies. Wijaya Karya (Persero) Tbk. The results of the analysis show that the company PT. Wijaya Karya (Persero) Tbk is predicted to experience bankruptcy in 2019 - 2022. This is indicated by a Z-Score value below 1.8, which means very large financial difficulties and high risk. in 2013 - 2018, those who were predicted to be prone to bankruptcy were marked with a Z-Score value of 1.81 < Z-Score < 2.99.

This research aims to determine the analysis of the application of PSAK NO 16 to the treatment of fixed assets. This research uses a literature review method which does not involve collecting primary data through direct observation or experimentation but focuses on previously existing studies. The results of this research indicate that PT Berkah Ela Pratama has conveyed that the overall financial report is in accordance with the requirements and standards for the Implementation of Financial Accounting Standards (PSAK) as the basis for preparing and presenting the current year's financial reports. PT Berkah Ela Pratama provides users with a fair representation of relevant and reliable financial information as required by standards, emphasizing full disclosure. Therefore, for most users, the purpose of viewing financial reports is still fulfilled.

Accounting for foreign currency transactions is an important aspect in the scope of corporate finance, especially in the context of business globalization. PSAK 10 (Statement of Financial Accounting Standards) regulates this aspect and provides guidelines on how companies should account for transactions in foreign currencies as well as related financial reporting. This research explores the implementation of PSAK 10 in preparing financial reports, with a focus on foreign currency transactions. In PSAK 10, companies are directed to use the foreign currency exchange rate on the transaction date to measure transactions in foreign currency. In addition, significant changes in foreign currency exchange rates after the transaction date are also taken into account and recognized as exchange gain or loss. A deep understanding of the application of these provisions is crucial so that financial reports accurately reflect the company's financial position. Through literature research and analysis of accounting practices, this article investigates how companies effectively manage foreign currency risks and present relevant and reliable information in their financial reports. A comparison between the methods used by companies in implementing PSAK 10 and best practices in the industry is explained to provide a comprehensive picture. It is hoped that the results of this research will provide in-depth insight into the challenges, opportunities and best policies in dealing with foreign currency transactions based on PSAK 10. The practical implications of compliance with this standard, as well as the potential impact on corporate financial decisions, will also be reviewed. With a better understanding of foreign currency transaction accounting, companies are expected to improve the quality and credibility of their financial reports in an ever-expanding global market.

The aim of this research isnto assess the implementation of Internasional Financial Reporting Standars (IFRS) at PT Garuda Indonesia Tbk, especially inte accounting aspect of business combinations. This research method is quantitative and uses analysis through a literatur study approach. The data used was obtained from the financial report of PT Garuda Indonesia Tbk for 2011, 2015,  daj 2018, taken from official company sources. Research findings show that PT Garuda Indonesia Tbk has succesfully implemented the PSAK 22 business merger accounting standard (revised 2011, 2015, dan 2018) which as been adapted to IFRS with efficiency in preparing financial reports. The impact of this research is to provide a significant contribution in helping shreholders and other related partiesnij evaluating the extent to which companies comply with applicable financial reporting regulations.

Companies face the challenge of achieving goals and objectives with effective, efficient and risk-free operations. One strategy that is commonly used is opening new branches or establishing new branches. This research focuses on PT Astra Agro Lestari Tbk, an oil palm plantation company, and investigates the implementation of PSAK 65 in preparing consolidated financial statements. PSAK 65 is important for recording transactions during the consolidation process, recognizing subsidiary profits, and preparing financial reports according to general accounting standards. This study involves comparisons with previous research, such as the implementation of PSAK 65 by PT Telkom Indonesia Tbk. This research aims to provide further understanding of PT Astra Agro Lestari Tbk's consolidated accounting practices and compliance with these standards.

This research aims to determine foreign currency transactions that occur at PT. Ramayana Lestari Sentosa Tbk in its financial reports is because countries have different currency values. Foreign currency transactions at this company involve the sale and purchase of currency to support business needs and control company risks. The data collection technique used in this research is a qualitative descriptive method. The results of the discussion stated that, PT. Ramayana Lestari Sentosa Tbk noted that foreign currency transactions occur due to import-export, foreign funding and foreign investment. Foreign currency transactions are important in company risk management as a source of good financial strategy.

Financial reports are records of financial information from a company in an accounting period. The existence of financial reports that can be used to describe company performance, especially in the financial sector. The purpose of financial reports is to provide information about the financial position and cash flows of an entity that is useful for the majority of users of financial reports in making economic decisions. The culinary business of Timor Sea grilled fish and kupang sei pork is one of the businesses operating in the culinary business sector. Since this business was built, the Timor Sea Grilled Fish and Kupang Sei Pork culinary business has not recorded financial reports so that sometimes errors occur in detailing the income and expenses of the business.

The aim of this research is to find out how environmental management accounting, green innovation and environmental performance are used by the Nganjuk Regency Environmental Service. Descriptive research with a qualitative approach was used. The data used in this research comes from interviews conducted in 2022, as well as data from the Nganjuk Regency Environmental Service. Descriptive analysis is used to analyze the data. describes the results of his findings based on the data collected.The results of this research indicate that the Nganjuk Regency Environmental Service has completed the treatment stages of implementing environmental management accounting for waste management costs and has evaluated the level of environmental performance well. In addition, they have implemented green innovation as a form of social responsibility to society and the environment, as seen in the presentation of waste management costs included in detailed financial reports. Furthermore, the more environmental performance evaluations carried out, the higher the level of community satisfaction. Conversely, the lower the level of environmental performance evaluation, the lower public satisfaction with the company.