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The rapid advancement in information technology has transformed the landscape of accounting, making it increasingly computerized, enhancing efficiency through the automation of routine tasks, enabling real-time access to financial data, and providing more sophisticated data analytics capabilities. However, alongside these benefits, technology also brings challenges related to data security and changing regulations, necessitating accountants to continuously develop their technological skills. Online collaboration between accountants and clients is becoming more common, reflecting the influence of information technology on the evolution of accounting practices. Technological developments also affect Accounting Information Systems (AIS), changing the way data is processed, internal controls are implemented, and financial information is prepared. Despite initial concerns, the advancement of IT ultimately opens up new opportunities, such as computer-based information system audits, computer-based information system consulting, and web trust audits. This is the essence of the impact of information technology on the development of accounting, presenting opportunities and challenges that require adaptation and a strong understanding from accounting professionals in the digital era.

The profile book is an important element that summarizes information about the company. This includes various aspects, such as company history, company vision and mission, organizational structure, products or services offered, as well as relevant achievements or projects. Technology that continues to develop makes profile books an effective communication tool. Profile books are designed to provide external parties with a general overview of a company's identity, goals and capabilities. This activity was carried out at the Outbound Base which is located in Ngingas Hamlet, Simpang Village, Prambon District. Alas Outbound Education offers various innovative educational programs. However, to achieve the current vision and mission, an important step in increasing community participation is to expand outreach and outreach activities. Therefore, designing the Alas Outbound profile book is an important step in marketing tourist attractions. This profile book design activity uses problem analysis methods and design analysis methods. This method is useful for determining the topic of the problem that will be studied and discussed. This method is carried out by interviewing Alas Outbound business owners. The design analysis method is useful for analyzing the flow in designing a profile book. This activity can be used to carry out field observations (site surveys) and also interviews with several Alas Outbound employees. An important aim of designing this profile book is to be an effective marketing tool for the public or potential investors to support this educational tourism destination.

The profile book is an important element that summarizes information about the company. This includes various aspects, such as company history, company vision and mission, organizational structure, products or services offered, as well as relevant achievements or projects. Technology that continues to develop makes profile books an effective communication tool. Profile books are designed to provide external parties with a general overview of a company's identity, goals and capabilities. This activity was carried out at the Outbound Base which is located in Ngingas Hamlet, Simpang Village, Prambon District. Alas Outbound Education offers various innovative educational programs. However, to achieve the current vision and mission, an important step in increasing community participation is to expand outreach and outreach activities. Therefore, designing the Alas Outbound profile book is an important step in marketing tourist attractions. This profile book design activity uses problem analysis methods and design analysis methods. This method is useful for determining the topic of the problem that will be studied and discussed. This method is carried out by interviewing Alas Outbound business owners. The design analysis method is useful for analyzing the flow in designing a profile book. This activity can be used to carry out field observations (site surveys) and also interviews with several Alas Outbound employees. An important aim of designing this profile book is to be an effective marketing tool for the public or potential investors to support this educain Simpang Villagetional tourism destination.

Advances in technology have made Accounting Information Systems an inseparable part of all forms of organization. Organizations use standardized systems to ensure a balance of comparison and reporting. The application of the Accounting Information System (SIA) in non-governmental organizations has not been carried out optimally due to several obstacles. This study seeks to explore the use of accounting information systems used by non-governmental organizations in the Central Java region and to determine whether these organizations are capable of designing systems independently in accordance with international standards. The study also evaluates system usage, user competence, system quality, design capabilities and their impact on financial reporting. The research method used surveys and interviews of 50 employees of non-governmental organizations who had used accounting information systems. Quantitative data processing using the SPSS program and thematic analysis for interview results. The findings of this study show that there is a positive and significant relationship between the Accounting Confirmation System and financial reporting. The findings show that there is a positive and significant relationship between AIS and financial reporting. However, it was also found that not all were able to design the SIA independently due to a shortage of experts and funding.

The FishGo application is a navigation-based android application using remote sensing sensor technology that is processed with a certain algorithm so that it can provide information on potential fish areas and the best route for traditional fishermen to catch fish. The Patriot Tool (Detecting Fish Catching Areas Using the Internet of Things System) is a development of an application in the form of a fish finder tool to more accurately detect underwater fish biomass. The research objective is to determine the success of patriot service innovation through the FishGo application as an effort to improve the welfare of fishermen in Badung Regency. The research method is descriptive qualitative with data collection techniques in the form of observation, interviews and documentation. The research analysis uses the theory of innovation success factors put forward by Bugge, et al which consists of 6 indicators: Governance and innovation, Sources of ideas for innovation, Innovation culture, Capabilities and tools, Objective, outcomes, drivers and trouble, and Collecting innovation data for single innovation. The results of this study are that the implementation of innovation has achieved good results on the source of innovation ideas including internal and external, a culture of innovation by showing good changes to fishermen, cooperation in developing innovation and socialization activities that are intensively carried out to fishermen, the results felt by fishermen experience catch increase. However, innovation governance is still not optimal, there are no basic regulations such as regional regulations and SOPs governing innovation, Human Resources capabilities still need to be added to the fields of electronics, IT and mapping, goals that have not been fully achieved from those that have been set. and there are still external and internal obstacles in its implementation.

This study aims to determine the effect of organizational capital on the firm life cycle. The sample used is a manufacturing company listed on the Indonesia Stock Exchange for the 2009-2017 period, with a total of 580 observations of data from 116 companies and using a purposive sampling method. This study uses the independent variable organization capital which is proxied by OC/TA and the dependent variable company life cycle which is proxied by the dummy life cycle classification based on cash flow, retained earnings to total assets, and retained earnings to total equity. In addition, the control variables used are company size, market-to-book ratio, leverage, return on equity, company sales growth, capital expenditure, and asset turnover ratio. The analysis technique used is multinomial logistic regression. The results showed that organizational capital has a significant effect on the firm life cycle, where companies with high organizational capital are in the introduction and decline stages, while companies with low organizational capital are in the growth and maturity stages. Development requires quality human resources (HR). This human resource can act as a factor of labor production that can master technology so as to increase economic productivity. To achieve quality human resources requires the formation of human capital (human capital). The formation of this human capital is a way to obtain a number of people who have strong characters who can be used as important capital in development. This character can be in the form of level of expertise and level of community education. The concept of human capital investment that supports economic growth has existed since the days of Adam Smith (1776), Heinrich Von Thunen (1875) and other classical theorists before the 19th century who emphasized the importance of investment. human skills. Schultz (1961) and Deninson (1962) then showed that the development of the education sector with human resources as its core focus has contributed directly to a country's economic growth, through increasing the skills and productive capabilities of the workforce.  These findings and perspectives have stimulated the interest of a number of experts to research the economic value of education (Nurulpaik, 2005). Human capital is a stock of productive abilities and knowledge found in society. Alfred Marshal once said "the most valuable of all capital is that invested in human beings" (Becker, 1975). In this case human capital is a long-term investment in the development of human resources to increase productivity. The importance of human capital is that the knowledge that exists in human resources is the driving base in increasing productivity. Human capital can be distinguished from human resources management, but can also synergize. Human capital views humans more as intangible assets and human resources management views humans as costs or costs that are detrimental to the company. The concept of human capital emerged, due to a shift in the role of human resources. Human capital arises from the idea that humans are assets that have many advantages, namely human capabilities when used and disseminated will not decrease but increase both for the individual concerned and for the organization, humans are able to transform data into meaningful information. The concept of innovation has been continuously developed by a number of experts and institutions in the last 50 years. This is based on Resource Based Theory (Barney, 1991). In the perspective of Resource Based View (RBV), internal resources and the internal environment are the main keys for determining strategies to achieve high performance (Hitt et al., 2011). Resource Based Theory (RBT) focuses on the concept of attributes of excellence that are difficult to imitate as a source of superior performance and competitive advantage (Barney, 1991). Resources based theory is the company's resources as the main driver behind the company's performance and competitiveness. Based on this resources based theory, an organization can be assessed as a collection of physical resources, human resources, and organizational resources (Barney, 1991). Barney (1991) categorizes three types of resources: Physical capital resources (technology, plant and equipment) Human capital capital (training, experience, and insight), and Organizational resource capital (formal structure)