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Information technology is a technology used to process data, including processing, obtaining, compiling, storing, manipulating data in various ways to produce relevant, accurate and timely information, which is used for personal, business and government purposes and is strategic information for decision making, in recording fixed assets for example, must be managed properly because the need for the data is frequent intensity, the number of items is not small so it is impossible to memorize, the calculation of depreciation of fixed assets of a company needs to be done at the end of every year because it will affect the book value and depreciation expense on the balance sheet and depreciation expense on fixed assets on the income statement. This depreciation calculation can also be used as a reference in the allocation to purchase new assets if the existing fixed assets can no longer be used. Obstacles in preparing depreciation reports if not resolved immediately will have a bad impact on schools, for example being late in submitting annual tax reports due to the long preparation of depreciation reports will result in schools being fined for being late in reporting the annual corporate tax return. With the accounting information system for depreciation of fixed assets, it is expected that it will facilitate officers in managing fixed asset data and depreciation reports. The new system that will be designed is web-based, so that it can be accessed at any time by interested parties and makes coordination time more effective.

This community service aims to improve understanding and financial management skills among the managers of the Baitul Qurro Islamic Boarding School, South Tangerang. This socialization activity was carried out during October 2021. The objects of this activity were Islamic boarding school managers, including the Islamic boarding school head, treasurer and administrative staff. The activity methods used include training, workshops and focus group discussions. The training includes material on financial planning, budget management, bookkeeping and financial reporting. Interactive workshops provide opportunities for participants to apply the theory they have learned through case studies and practical simulations. Focus group discussions are used to identify specific problems faced in financial management in Islamic boarding schools and find joint solutions. The results of this activity showed a significant increase in financial management understanding and skills among participants. They are able to make better financial plans, manage budgets more efficiently, and carry out more transparent and accurate bookkeeping and financial reporting. The implication of this activity is the creation of a better financial management system at the Baitul Qurro Islamic Boarding School, which in turn will support operational sustainability and development of the Islamic boarding school. Apart from that, improving financial management skills is also expected to increase stakeholder accountability and trust in the management of Islamic boarding school funds.

The purpose of this research is to test and prove the factors that influence the timeliness of the company's financial reporting. The variables used in this study are profitability, leverage, and liquidity as independent variables, while the timeliness of the presentation of financial statements as the dependent variable. The population in this case research is a retail trade sub-sector company registered in Indonesia Stock Exchange 2015-2019. This study uses secondary data obtained from www.idx.co.id and related company websites. The data taken is company data for the 2015-2019 period with using purposive sampling, so that the total sample obtained is 7 companies. The analysis technique in this research is multiple linear regression analysis using SPSS 25 software. The results showed that profitability and leverage did not affect the timeliness of the presentation of financial statements, while liquidity affects the timeliness of financial statement presentation.

This study examines the effect of managerial ownership, institutional ownership, independent commissioners, audit committees and profitability, on the timeliness of financial reporting in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The population in this study were all companies listed on the Indonesia Stock Exchange from 2016 to 2019. The sample selection used the purposive sampling method and 299 samples were obtained. The analysis used is logistic regression analysis. The results showed that profitability had a significant positive effect on the timeliness of financial reporting. Meanwhile, managerial ownership, institutional ownership, independent commissioners, and audit committees have no effect on the timeliness of financial reporting

This study aims to explore the extent to which PP 71 of 2010 has been implemented in the accounting process at the BLUD of Tugurejo Hospital, Semarang. Associated with a change in the government accounting system from a cash basis to an accrual basis in accordance with PP 71 of 2010. The research method used is a qualitative descriptive method with the triagulai method using 2 triagulation techniques which combine data from various sources, techniques and time so that data is obtained in the form of interviews with the head of the accounting department and sub-section, as well as obtaining the financial report documents of the 2020 Tugurejo Hospital Semarang. The results of this study show that Tugurejo Semarang Hospital has implemented the Accrual Basis SAP well, which can be seen from the results of interviews such as implementation readiness, training and learning, facilities, staff understanding and education and internal control. It is hoped that even though the Accrual Base SAP has been running well, the management of the Tugurejo Semarang Hospital and the Srmarang City Government can immediately digitize applications that are still manual, especially in reporting fixed assets

The Literature Review research aims to find out whether nutritional status influences physical fitness in students by using secondary data, namely previous research journal articles. The data collection technique uses the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analysis) method. Searching for journal articles in literature reviews uses methodology with the criteria (1) Searching for journal article data to be reviewed according to the research title, (2) Research variables used according to writing needs, (3) Searching for articles with a time period of 2018-2022 or a period of 5 years, (4) The results of the research are measured validly, (5) Data analysis is analyzed appropriately. The database used by researchers was from Google Scholar Eric Journal and Taylor and Francis with keywords (the relationship between "nutritional status" and physical fitness). From the results of the literature review conducted, it shows that the results of the research show that the variables (1) nutritional status have a relationship with physical fitness in students, (2) there are significant results between nutritional status and physical fitness in students due to several influencing factors.

The expected goal of this community service is that UMKM are able to understand the basics and regulations of taxation on UMKM so that UMKM business actors are able to fulfill their tax obligations. On the basis of the problems that occur with partners, this PKM program needs to be carried out by providing socialization regarding the existence of PP No. 23 of 2018 for MSMEs that have a turnover of below Rp. 4.8 billion in a year with a 0.5% tariff and only valid for 7 (seven) years. for private person and 3 years for UMKM entities. The method used is discussion and lecture. The service activities carried out by the PKM Team with the lecture and discussion methods have been able to add insight, motivation and understanding about the UMKM Final PPh in the future. UMKM actors are also expected to be disciplined and timely in reporting and paying and in accordance with applicable standards. And also with the UMKM tax incentives during the Covid 19 Pandemic, UMKM actors are expected to be able to use these incentives.

This study aims to determine the effect of pentagon fraud on fraudulent financial reporting. Pentagon fraud is proxied by five variables, namely the pressure factor which is proxied by external pressure, the opportunity factor is proxied by the ineffective monitoring, the rationalization factor is proxied by the audit opinion, the competence factor is proxied by the change of directors and the arrogance factor is proxied by the dualism of positions which are hypothesized to affect the fraudulent financial reporting. Population in this study were property and real estate companies listed on the Indonesia Stock Exchange for the period 2016-2019. There are 36 company data with the number of observations for 4 years (2016-2019) as many as 144 research samples obtained by purposive sampling method. Methods of data analysis using the SPSS 26 program. Results of this study indicate that external pressures have a negative and significant effect on fraudulent financial reporting. Meanwhile, ineffective monitoring, audit opinion, change of directors and dualism of positions did not have a significant effect on fraudulent financial reporting.

Management of educational facilities and infrastructure has an important role regarding the quality of educational institutions where consumers can feel that the management of educational facilities and infrastructure has met expectations or exceeded expectations. It is also intended to attract as much interest as possible to the community towards MI Tawakkal and maintain the image and quality of MI Tawakkal Denpasar. The focus of this research is: (1) What is the management strategy for educational facilities and infrastructure at MI Tawakkal Denpasar?, (2) How is consumer satisfaction with education about educational facilities and infrastructure at MI Tawakkal Denpasar?. This study aims to: (1) determine the management strategy of educational facilities and infrastructure at MI Denpasar, (2) determine consumer satisfaction with education about educational facilities and infrastructure at MI Tawakkal Denpasar. The method used is a qualitative method, the data collection techniques used are interviews, observation, and documentation. Based on this research, it shows that: 1) The management process of school facilities and infrastructure in improving the quality of educational services at MI Tawakkal Denpasar starts from planning needs through open meetings with internal and external school parties, procurement with funding sources independently or from the government, inventory recording in the school Asset Book, use of facilities and infrastructure that are quite good and not complicated, periodic and routine maintenance, elimination of facilities that are not suitable for use, monitoring and reporting as evaluation material for the coming year, 2) Consumer satisfaction with education regarding the management of educational facilities and infrastructure in MI Tawakkal Denpasar is quite satisfied because it has quite complete facilities and excellent management of infrastructure.

Current technology has developed rapidly, computers are one of them. Almost all types of jobs require a computer to complete the task. In the field of computer education it is also very helpful, especially in terms of payroll services for teachers and employees who work as educators. MTs NU Jogoloyo Wonosalam Demak as an institution that has a large number of teachers and employees, besides that every day attendance officers are absent which results in difficulties in making payroll reports, especially recording and reporting still using manual methods so it takes longer time to record and deliver. report. In addition, sometimes there is a misunderstanding between attendance officers and teachers and employees regarding remuneration at the end of the month. In solving this payroll problem, the writer uses the Research and Development (R & D) method, while making applications can use high-level programming languages ​​such as Microsoft Visual Basic Ver 6.0. and SQL Server 2000 for data base management. Payroll applications are needed to simplify transactions and reporting on a monthly basis. With the use of this new payroll system software, it is hoped that it can produce quality information, improve service to employees and can assist in the decision-making process

Background: The recent outbreak of the Covid-19 pandemic has restricted activities involving large groups of individuals, including the learning process at institutions that should use an online learning system. Boredom and trouble understanding information during online learning can result in academic stress for students, who must be able to adjust to a new learning method as well as the demands of campus assignments. The goal of this study is to determine the amount of academic stress experienced by DIII nursing students enrolled in online learning at Stikes Kesdam IX/Udayana in 2021. Methods: This study employs a descriptive research method. DIII nursing students from Stikes Kesdam IX/Udayana made up the study's population, which totalled 94 persons. Random sampling with a modified Dass 42 questionnaire was employed in this study with validity value (0.361-0.603) and a reliable value (0.916). Results: According to the findings of the survey, as many as 37 people (50%) aged 17 to 25 years faced significant academic stress. As many as 25 people were found to be suffering from significant academic stress among male respondents (54.3%). On the other hand, students in their junior and senior years were more likely to feel significant academic stress, with up to 22 people reporting this occurrence (53.6%). Meanwhile, 35 students (49.3%) faced extreme academic stress as they had an accomplishment index score of 2.76-3.5. Conclusion: The amount of academic stress experienced by DIII  nursing students enrolled in online learning at Stikes Kesdam IX/Udayana, with 94 responses, fell into the severe academic stress group, with as many as 48 people experiencing severe academic stress (51.1% ).

The research goals to obtain information and empirical evidence of the influence of factors that affect the timeliness of corporate financial reporting. The variables used in this study are the leverage, profitability, and company size as independent variables, while the timeliness of financial reporting as the dependent variable. The population in this study are investment sub-sector companies listed on the Indonesia Stock Exchange 2015-2019. This study uses secondary data obtained from www.idx.co.id and related company websites. The data taken is company data for the period 2015-2019 with the sample determination criteria, namely non-probability sampling using purposive sampling technique, in order to obtain 11 sample companies. The analysis technique used in this research is multiple linear regression analysis using SPSS 23 software. The results show that leverage has no effect on the timeliness of financial reporting, as well as profitability and firm size that do not affect the timeliness of reporting finance

Monitoring is a process of monitoring and analyzing information based on certain indicators. Every company engaged in distribution and promotion must carry out monitoring activities. Including PT. Single Paint Factory, Djaja Indah, Kediri Branch, which also continuously monitors the sales results of the sales consultants who work in several partner stores. The process of reporting sales results that have been carried out so far is still using conventional methods so that sometimes it interferes with the monitoring process due to delays in sending reports. To make this easier, the author makes a website-based monitoring application to help smooth the monitoring process of Sales Consultant sales results. To produce a quality application, the author uses the goal question metrics method as a method for measuring application quality. Goal Question Metric (GQM) is a method used to define application measurement models. The application of the GQM method in this study was carried out with the initial stage of factor analysis of the application quality model based on the ISO 25010 Quality Model. The next stage was making questionnaire questions regarding application characteristics and calculating the results of the questionnaire with the weighted summattion metric. From the results of measuring the quality of this monitoring application, the average quality value is 3.08, which means that this monitoring application is included in the application with good quality (Medium). The functionality available in the monitoring application is in accordance with the needs of users of the sales consultant monitoring application.