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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 qualitative inquiry aims to explore the impact of Artificial Intelligence (AI) on promoting ethical business practices within the realm of digital marketing in Indonesia. The research model adopts a qualitative approach, utilizing semi-structured interviews with key stakeholders in the digital marketing sector. Sampling techniques involve purposive sampling to ensure representation from various sectors such as industry professionals, policymakers, and consumer advocacy groups. Data analysis employs thematic analysis, allowing for the identification of recurring themes and patterns related to the integration of AI in digital marketing practices and its influence on ethical considerations. Preliminary findings suggest that AI implementation in digital marketing facilitates transparency, personalization, and accountability, thereby fostering ethical practices among businesses operating in Indonesia's digital landscape. This study contributes to the ongoing discourse on the ethical implications of AI adoption in emerging markets, providing insights for policymakers and industry stakeholders to develop frameworks that promote responsible AI use in business operations.

During childhood, the development of a child involves several key aspects. Firstly, the physical development aspect encompasses the skeletal and muscular systems, as well as the development of motor skills. Secondly, health and safety become important focuses by providing adequate physical exercise to meet national targets and prevent children's inactivity. The processing of information and intelligence in cognitive development emphasizes repetition, organization, comparison, and the emergence of information. The division of intelligence into emotional and spiritual intelligence provides an additional dimension to understanding child development. Piaget's approach, particularly the concrete operational stage, describes a phase in which children use operations and logical reasoning in concrete situations. Lastly, in cognitive development, language becomes an important tool for communication, both in oral and sign forms.

A performance audit is an audit activity systematically and objectively based on the type of evidence to assess the efficiency, effectiveness, and economics of the audited entity's operations to improve unit operations and achieve good public accountability. This research aims to get to know more about how much influence public sector audit performance has on public accountability through functional oversight that acts as a moderator. This research is a qualitative research type, in which public sector organizations are the object of the research being studied. Conducting research methods in the form of a literature review by analyzing books and scientific writings that have the same title and discussion, so that there are 3 journals taken randomly. This study found that there is a significance between Performance Audits on Public Accountability and Functional Supervision in moderating performance audits on Public Accountability.

The profitability ratio is used as a benchmark in determining stock returns, because the profitability ratio is a ratio that measures how efficiently a company uses its assets and manages its operations. The higher the profit generated, the higher the stock return that investors will get. Included in this ratio are ROE (Return on Equity) and NPM (Net Profit Margin). The design of this research is a Literature Review or literature review. ROE is often referred to as profitability of own capital. This amount is obtained by dividing net profit after tax by total capital. A high ROE number shows the industry's ability to generate profits for shareholders. On the other hand, a high level of profitability will cause less external funds to be used. Companies with high profitability will have large internal funds. An increase in ROE increases the company's sales value, which has an impact on share prices. These two factors have a positive influence on stock returns, which means companies with high ROE and net profit margin tend to have higher stock returns. Therefore, investors can consider ROE and net profit margin as indicators of company performance that can influence stock returns when choosing investments.

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.

Management Information Systems (MIS) are the main foundation in the operations of an organization. With the development of technology, SIM based on the latest technology is an important key in improving efficiency and productivity. This article discusses the essence of the latest technology-based SIM, explainingits benefits, and analyze the challenges that may occur in its implementation. This research too explores several case studies about the success of recent MIS development in organizations leading. Ultimately, this article concludes with recommendations for SIM-based implementationthe latest technology to optimize managerial performance.

Management Information Systems (MIS) are the main foundation in the operations of an organization. With the development of technology, SIM based on the latest technology is an important key in improving efficiency and productivity. This article discusses the essence of the latest technology-based SIM, explainingits benefits, and analyze the challenges that may occur in its implementation. This research too explores several case studies about the success of recent MIS development in organizations leading. Ultimately, this article concludes with recommendations for SIM-based implementationthe latest technology to optimize managerial performance.

Working capital products are one of the products offered and distributed by the State Savings Bank, Medan Sharia Branch Office, which is in great demand by customers because human needs are unlimited. This research uses qualitative research with the data used is secondary data, namely through literature study. The benefit of doing working capital financing at a bank is being able to finance the company's daily expenses or operations. With sufficient working capital, the company will operate economically and efficiently and not experience financial difficulties. The aspects of working capital financing at BTN Syariah are due to interest from customers and factors such as superior service, processing speed, competitive profit sharing ratio, as well as the availability of desired funds, margins, third party funds, and non-financing. performance financing which is an aspect of working capital financing at BTN Syariah KC Medan bank.  

The role of Information and Communication Technology (ICT) in increasing the efficiency of organizational support systems is becoming increasingly important. In the ever-changing business world, ICT has a key role in optimizing organizational operations and its ability to adapt to change. This research analyzes various aspects of the role of ICT in the context of the efficiency of organizational support systems. By referring to the latest literature and through relevant case studies, this research identifies that ICT enables business process automation, increased access to information, improved internal communication, and support in more timely decision making. Through the implementation of software, database management systems, collaboration tools, and data security strategies, ICT helps organizations reduce manual work, increase productivity, and reduce operational costs. In a digitally connected global context, ICT also enables organizations to be more responsive to changes in the market and regulatory requirements. This research states that ICT is a valuable asset in improving the efficiency of organizational support systems. With a commitment to intelligently integrating ICT, organizations can become more competitive and flexible in facing continuous changes in the business world.

The aim of this study is to examine the interconnection between financial distress, audit tenure, and profitability concerning the endorsement of the going concern audit opinion, with earnings persistence serving in a moderating role. The method applied in this study is descriptive statistical analysis with a numerical methodology. The findings of the research suggest that the duration of audit tenure and the level of profitability negatively exert an impact on approval of the going concern audit opinion. Conversely, financial distress has been demonstrated to possess a substantial impact on the acceptance of going concern audit opinions. Furthermore, the persistence of earnings intensifies the impact of financial distress and profitability on the approval of the audit opinion regarding the entity's ability to continue its operations, whereas it diminishes the impact of audit tenure on the approval of the going concern audit opinion.

In the current era of globalization and digitalization, business innovation is crucial for organizations to maintain and enhance competitiveness. The utilization of Information Systems and Technology (IT) serves as a foundational element for business innovation. This article explores how organizations can implement business innovation through the utilization of IT to achieve a competitive advantage. It delves into the central issues of IT in the business context, discussing the role of IT in supporting business operations and strategies. The study aims to understand the pivotal role of business innovation in organizational success and examines real-world cases where organizations successfully implemented innovation through IT. The challenges and obstacles faced, including data security and implementation costs, are addressed, and effective strategies to overcome these challenges are proposed. The conclusion highlights the strategic significance of investing in business innovation supported by IT for organizations aiming to stay relevant and sustainable in the ever-evolving global market.

The company plays an important role for its main goal, namely the achievement of maximum profit on the investment invested. The company must be able to manage and utilize economic resources that have been invested properly, one form of company investment is in the form of assets as used to support company operations. Every company must have fixed assets, because the role of fixed assets is very large in the company. Of the various types of assets, fixed assets are one of the important assets that support the company's operations. In terms of maximizing the use of fixed assets, a correct and appropriate policy is needed in the management of the company's fixed assets. Therefore, when making decisions, the right information tools are needed about fixed assets, one of which is based on PSAK 16. This study aims to determine the application of PSAK 16 on the accounting treatment of fixed assets in companies in Indonesia. The method used in the research is descriptive qualitative with a literature review approach. The data source used is secondary data that has been analyzed and developed in order to elaborate the research topic. Based on the results of the study, it can be concluded that the recognition, measurement, and disclosure of fixed assets in companies in Indonesia have generally been in accordance with PSAK No. 16.

The war between Ukraine and Russia has had a big influence on the world, especially from a political perspective. Russia's invasion of Ukraine on Thursday, February 24 2022 stems from internal conflict between the two countries. Due to this incident, Russia received criticism from the international community, including Indonesia. The United States condemned the invasion and imposed economic sanctions on Russia. These sanctions take the form of stopping the operations of Russian-owned financial institutions in the United States, freezing all investment assets and property of individuals close to the Russian President, as well as restrictions on Russian debt transactions. After being hit by economic sanctions, Russia was also subject to a crude oil embargo by the European Union and the United States. The war that occurred influenced the increase in oil prices due to Russia's invasion of Ukraine, causing new challenges in the global economy. This research uses library research. Library research is research whose main object is literature (library) which utilizes sources from literature to obtain research data, so that library research limits its activities to literary materials related to the research object. The research results show that the war between Russia and Ukraine has had various negative impacts that threaten all sectors, especially the economy in terms of global trade. As is known, these two countries are the largest suppliers of various main commodities such as wheat, fertilizer, natural gas and oil. Where these commodities are really needed by international consumers. Russia and Ukraine have a significant market share of the supply of oil, gas and other commodities, so the invasion has increased the prices of these commodities. The direct impact of rising commodity prices affects economic growth in the countries involved. This means that the economy in Southeast Asia will be affected by the war that is taking place. Continued conflict could have drastic effects in Southeast Asia. The impact of the Russian and Ukrainian wars has an impact on the Southeast Asian economy and will be more detrimental than the impact of the COVID 19 pandemic. This is because it is related to the global economy in essential areas.

This research aims to investigate the influence of liquidity risk on the profitability of Sharia Banks. Liquidity risk is an important factor that can influence a bank's financial performance, especially in the context of Sharia banks that operate specific sharia principles. The research method used is a quantitative approach using financial data from registered Sharia banks. The data collected covers the last five year period. The research variables studied are liquidity risk and bank profitability. The research results show that high liquidity risk can have a negative impact on profitability which can disrupt bank operations and reduce income. Effective liquidity risk management is key to minimizing this negative impact. Sharia banks need to adopt appropriate strategies and policies to manage liquidity risk well, including careful supervision of cash flows, diversification of funding sources, and development of investment instruments that comply with sharia principles. By managing liquidity risk well, banks can minimize its negative impact on profitability.

In the current era of globalization, the use of computer technology has been widely used, including in the operations of non-formal organizations such as farmer women's groups (KWT), one of which is in administration, activities, schedules, sales. agenda, and reporting is still manual, namely with bookkeeping records and does not yet have a system for this. Given these problems, the right solution is to create a web-based information system for women farmer groups (kwt). In analyzing and designing, the author uses a software development method that uses the V-Model method, which is an extension of the waterfall model. It is called expansion because the stages are similar to those in the waterfall model. If in the waterfall model the process is carried out linearly, then in the V model the process is branched. In this V model, the relationship between the software development stage and the testing phase is described. The purpose of this research is to produce an information system that can make it easier for the kwt to do administration. activity. timetable. sale. agenda. and reporting without recording with the books.

Safety in the maritime sector, especially on Anchor Handling Tug Supply (AHTS) vessels, is a very crucial aspect in maintaining the sustainability of operations and preventing the potential risk of accidents at sea. One of the AHTS vessels that needs serious attention regarding safety aspects is the Peteka 5402 AHTS Ship. This study aims to understand and improve the effectiveness of the implementation of safety measures as a preventive measure on the ship. The research method used in this study is a qualitative method that produces descriptive data in the form of written words from oral interviews of crew members and observed behavior on the ship.

This journal discusses the information system that will be designed as a means of selling electric motor by PT Talabu.Traditional motor cars are being replaced by more ecologically friendly electric motors, which are growing in popularity. PT. Talabu, an electric motor sales company, faces problems in inventory management and sales processes. This study's primary goal is to develop a sales information system that can help PT. Talabu in managing inventory and its operations. This research uses system needs analysis, database design, and user interface development. At the stage of analysis of system needs, the researchers found the primary needs of PT. Talabu to conduct sales operations and inventory management. This analysis shows that a database is intended to store data about customers, electric motors, and sales transactions. In addition, the app is simple to use and user-friendly.

This service is about system utilization (enterprise resource planning) in micro, small and medium enterprises (MSMEs) in Indonesia. Applying enterprise resource planning to MSMES can help increase flexibility and integrate entire business processes, such as inventory management, finance, production, and sales. However, the implementation of enterprise resource planning requires mature preparation, including proper selection of suppliers, optimization of internal teams, and preparation of human resources. The research methodology used is a participatory action learning system with the active participation of MSMES stakeholders and enterprise resource planning providers. The implementation process of the ENERPRISE Resource Planning system in MSMES includes the phases of meetings, planning, system design, training, and support, as well as the use of the system in business operations. The implementation steps of the Enterprise Resource Planning system in MSMES include business information documents, functional requirements documents, user acceptance testing, training, and go-live.

WiFi networks are very crucial in today's corporate industry. Because the WiFi network contains the internet which acts as a data transfer and communication route to support the company's operations. PT. Bukit Baiduri Energi (PT. BBE) as a company operating in the coal mining sector relies heavily on the internet to carry out company operations. Every day there is always an exchange of data and communication from employees to monitor the process of carrying out existing tasks and work, in responding to problems faced during the internship at PT. Bukit Baiduri Energi, our team takes the right steps to find the optimal solution. The first step taken was to identify the company's needs and formulate the idea of ​​creating a web company profile as a Mikrotik Hotspot captive portal. The website development process involves utilizing HTML, CSS, and JavaScript to create an attractive appearance and ensure functionality. The results of the project during the internship were to create a web company profile as a captive portal for PT Mikrotik Hotspot. Bukit Baiduri Energy. During the internship period at PT BBE, our team succeeded in completing the captive login hotspot project on Mikrotik devices by changing the design of the hotspot login portal and adding a brief company profile page. This project provides important benefits for companies in improving the security of their Wi-Fi networks and introducing the company to users through profile pages. The result is a positive step in supporting the growth and image of companies in the coal mining sector.