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Poor quality of financial statements can have an impact on the inaccuracy of the information presented, thereby hindering data-based decision-making. This can also affect the accountability and transparency of financial management within government agencies. This study aims to investigate the influence of human resource (HR) competence, the implementation of the Agency-Level Financial Application System (SAKTI), and internal control on the quality of financial statement information at the Brebes Regency Religious Court Office. The research method used is quantitative with a survey approach. The research sample consists of employees who are directly involved in the financial reporting process. Data was collected through questionnaires and analyzed using regression methods to test the relationship between these variables. Human resource competence has a positive and significant effect on improving the Quality of Financial Statement Information at the Brebes Regency Religious Court office by 66.5%. The implementation of SAKTI had a positive and significant effect on improving the quality of financial statement information by 17.5%. Internal Control had a positive and significant effect on improving the Quality of Financial Statement Information by 14.0%. HR competence, SAKTI implementation, and Internal Control simultaneously affect the improvement of the quality of financial statement information at the Brebes Regency Religious Court office. The variables of HR competence, SAKTI implementation, and internal control contributed 66.4% to the quality of financial statement information at the Brebes Regency Religious Court office, while the remaining 33,760% were influenced by variables that were not studied.

The success and survival of MSMEs is highly dependent on their ability or capacity to manage finances effectively. However, many MSMEs experience obstacles as well as challenges so that they have difficulty in compiling correct and accurate financial statements due to limited access to resources and knowledge. This program aims to improve the ability of MSMEs in Kalitirto and Sukoharjo Villages to make simple financial statements. Through this program, it is hoped that MSMEs can understand the importance of financial statements and be able to calculate their business profits and losses. The method used is socialization to provide an understanding of the importance of financial statements for MSMEs, followed by training and assistance in the process of making them. This program can significantly contribute to improving the competence of MSMEs in the field of accounting, especially in terms of preparing financial statements.

Village regulations are set out in Law No. 6/2014, which explains that a village has the authority to regulate and oversee the needs of the community, including the authority to manage their own finances. By law, the village government is required to report to the government on its performance as a result of this financial management authority. In its implementation, village financial management must be considered because it is very important. In the management of village finances, there are possible administrative and substantive risks that can lead to legal problems due to the less than optimal capacity of village officials in preparing reports and making reports on financial responsibilities. Seeing Permendagri Number 20 of 2018 regarding efforts to manage village finances starting from planning to accountability. This community service program is intended to provide training and knowledge for village officials in Bumijawa District on how to compile accountable, orderly, participatory, orderly, disciplined, and transparent financial reporting based on applicable regulations. In addition, this community service helps minimize the occurrence of financial irregularities in the future so that village financial managers can avoid things that are against policy

Istishna accounting holds a crucial position in Islamic financial practices as it ensures fairness, transparency, and compliance with Sharia principles in recognizing and measuring costs. Istishna, a unique contract for producing goods based on specific orders, emphasizes the prohibition of uncertainty (gharar) and speculation (maysir), aligning financial activities with ethical and moral values. This article delves into the theoretical foundations of istishna accounting, analyzes its implementation in Islamic financial institutions, and evaluates its impact on financial reporting standards. By integrating Sharia principles with modern financial systems, the study highlights how Islamic financial institutions can maintain accountability and integrity while fostering trust among stakeholders. Furthermore, the article discusses challenges such as adapting to dynamic regulatory changes and balancing business needs with Sharia compliance. This research offers practical recommendations to enhance the credibility and relevance of Islamic financial statements, ensuring their alignment with global economic demands while upholding ethical standards.

This study compares the financial performance of three manufacturing companies in Indonesia, namely PT Intan Wijaya International Tbk, PT Duta Pertiwi Nusantara Tbk, and PT Madusari Murni Indah Tbk, during the 2019-2023 period. The analysis was conducted using liquidity, activity, solvency, profitability, and market ratios to evaluate the financial health of each company. The results show that PT Duta Pertiwi Nusantara Tbk excels in liquidity ratios (average current ratio of 3.92 and average quick ratio of 3.48) as well as operational efficiency on average age of receivables (46.06 days) and inventory turnover (17.68 times). Meanwhile, PT Madusari Murni Indah Tbk has the highest solvency ratio (average TIE of 48.2% and average Fixed Charge Coverage of 8.2), although its debt-to-asset burden is also greater (debt ratio of 33%). On the other hand, PT Intan Wijaya International Tbk performed best on profitability (average ROE of 61.4%) and effectiveness of total asset utilization (average total asset turnover of 0.91). However, all three companies face the challenge of ratio fluctuations due to the impact of the COVID-19 pandemic. This study is expected to provide important insights for stakeholders in making strategic decisions, as well as contribute to the literature of financial performance analysis of the manufacturing sector.

This study aims to analyze how internal control and ownership structure influence the quality of consolidated financial statements in public companies in Indonesia. The research adopts a literature review approach to analyze the impact of internal control and ownership structure on the quality of consolidated financial statements in public companies. Data was obtained through relevant secondary literature, such as academic papers, books, and research reports related to the impact of ownership structure changes on the consolidated financial statements of companies in Indonesia. The researcher conducted a literature search through online databases, such as Google Scholar, using relevant keywords and only considering trustworthy and relevant findings. The researcher also expanded the review by considering various perspectives to gain a more comprehensive understanding. The results of the study are divided into several main sections, including the quality of financial statements, consolidated financial statements, and the impact of internal control and ownership structure on public companies. The study concludes that strong internal control has a significant positive impact on the quality of consolidated financial statements, acting as a mechanism to prevent fraud and maintain the integrity of financial data. Strict controls improve compliance with accounting standards, making the reports more transparent and reliable. In addition, institutional ownership has been proven to have a significant positive impact on the quality of financial statements, as it encourages transparency and external oversight. However, managerial ownership does not show a significant impact, indicating that the incentives from managerial stock ownership are not strong enough to influence the improvement of financial statement quality.    

Assistance with digital financial reports using the Jaraya application for culinary MSMEs aims to increase the understanding and skills of MSME players in managing financial reports in a more efficient and structured way. Culinary MSMEs often face challenges in accurate and transparent financial records, which can affect their business decisions and business growth. In this program, the Jaraya application is introduced as a practical solution to simplify the process of recording transactions and creating digital financial reports. Assistance is provided through direct training, application usage simulations, and discussions to overcome problems faced by business actors. The results of this assistance show an increase in MSME players' understanding of the importance of organized financial reports and their ability to use the Jaraya application to monitor cash flow, manage profit and loss, and make better business decisions. This program is expected to have a positive impact on more efficient financial management and support the growth of culinary MSMEs in the future.

Penelitian ini bertujuan untuk menganalisis pengaruh stabilitas keuangan dan pengawasan yang tidak efektif terhadap kecurangan laporan keuangan pada perusahaan manufaktur di sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia selama periode 2020-2022. Metode analisis yang digunakan adalah regresi linier sederhana dan regresi linier berganda. Hasil menunjukkan bahwa nilai R² untuk model regresi sederhana adalah 0,093, mengindikasikan bahwa hanya sekitar 9,3% variasi dalam stabilitas keuangan dapat dijelaskan oleh kecurangan laporan keuangan, yang menunjukkan hubungan dengan kekuatan yang rendah. Sementara itu, pada model regresi berganda, nilai R² adalah 0,300, yang berarti sekitar 30% variasi dalam kecurangan laporan keuangan dapat dijelaskan oleh kombinasi stabilitas keuangan dan pengawasan yang tidak efektif. Meskipun hasil ini menunjukkan bahwa kedua variabel tersebut memiliki pengaruh moderat, masih terdapat 70% variasi yang tidak terjelaskan, menunjukkan perlunya penelitian lebih lanjut dengan mempertimbangkan variabel tambahan. Dengan demikian, penelitian ini menyimpulkan bahwa stabilitas keuangan dan pengawasan yang tidak efektif memiliki pengaruh signifikan terhadap kecurangan laporan keuangan di sektor yang diteliti, dan menekankan perlunya eksplorasi faktor-faktor lain yang dapat mempengaruhi fenomena ini.

Public companies that have shares on the Indonesia Stock Exchange (IDX) must submit their annual financial reports in a timely manner. This annual report contains significant information about the company's progress and performance for one year. Therefore, delays in submitting the report can have a negative impact, especially on investor confidence and internal parties of the company (IDX). The timeliness of publication of financial reports, namely profitability, leverage, and liquidity, in property and real estate sector companies listed on the Indonesia Stock Exchange between 2020 and 2022. This study has a quantitative approach. The study population includes all property and real estate companies listed on the Indonesia Stock Exchange. The research sample was selected using the purposive sampling method, namely by selecting samples that meet certain criteria, and the total number of samples taken was 13 companies from the 2020-2022 period. The results of this study indicate that the variable test of the profitability, leverage, and liquidity ratios in property and real estate sector companies listed on the Indonesia Stock Exchange in 2020-2022 shows that these factors do not have a significant effect on the timeliness of publication of financial reports.

Surya Mobil is an MSME in the service and automotive sector in Batam City that was established in 2000. MSMEs experience problems related to inefficient manual financial recording, recording errors, and inaccurate data. The main objective of the service is to help digitize MSME financial recordings with spreadsheets. Data collection is carried out using the interview method with the owner, as well as observation and documentation of the location and operational activities of Surya Mobil. Activities produce general, purchase, and sales journals for data entry. In addition, there are automated ledgers and financial reports that can be accessed in real-time. The post-implementation impact received positive feedback from the owner so that it can help businesses achieve efficiency in the financial recording process.

This service program aims to provide training and assistance to Micro, Small and Medium Enterprises (MSMEs) actors at Rudy's Restaurant and Cafe Luku Ndalu, located in Karanglo Village, Argomulyo, Sedayu District, Bantul Regency, Yogyakarta. The main focus of the training was the preparation of digital-based financial reports using the Kledo application. This activity took place on September 2-6, 2024, through three stages: 1) survey, 2) training and mentoring, and 3) evaluation. Evaluation was carried out by comparing the results of the pre-test and post-test of the same 15 questions, as well as post-activity supervision. The results showed an increase in participants' understanding of MSME financial statements, from 25% to 95%. In addition, all participants understood the features of the Kledo application in depth, including how to use it, and successfully applied it in recording their business financial statements.

Manual financial management often hinders the efficiency and accuracy of financial reporting in micro, small, and medium enterprises (MSMEs). Cafe Abang, an MSME in Batam, faces challenges in maintaining effective financial records, which leads to delays and inaccuracies in its financial reports. The purpose of this community service project is to implement Manager.io accounting software as a digital solution for the financial system, enabling the management team to generate accurate and timely basic financial reports. The methods used in this activity include observation, interviews, and training on the software for the owner and manager of Cafe Abang. The results of the service showed that after the implementation of Manager.io, the owner and managers were able to generate income statements, balance sheets, and cash flow reports automatically and accurately, reducing recording errors and enhancing financial transparency.

The purpose of this study is to evaluate how the trend of PT Adaro Energy Tbk's financial performance in terms of solvency, profitability, and liquidity. To measure financial performance, PT Adaro Energy Tbk's financial statements from 2017 to 2019 are used as sources, and the ratios used are solvency, profitability, and liquidity ratios. The study found that over the past three years, the company's profitability ratio has shown a downward trend. This is indicated by the decrease in GPM (Gross Profit Margin), OPM (Operating Profit Margin), NPM (Net Profit Margin), ROA (Return on Assets), ROE (Return on Equity), and liquidity ratio, as indicated by the decrease in the CR (Current Ratio) proxy ratio. Only the financial solvency ratio shows the progress indicated by the declining solvency rate of the proxies.

Dalam mengembangkan sebuah bisnis, penting untuk memiliki manajemen keuangan yang efektif. Namun, masih banyak pelaku usaha yang mengalami kesulitan dalam mengelola keuangan dengan baik. Praktik manajemen keuangan merupakan salah satu faktor utama yang berkontribusi terhadap kegagalan bisnis skala kecil dan menengah. Penelitian ini bertujuan untuk mengevaluasi praktik pengelolaan keuangan yang diterapkan oleh industri Tempe Bima Sakti Raya Suruhan Di Kecamatan Ungaran Barat. Metode penelitian ini menggunakan pendekatan kualitatif dengan studi kasus. Data dikumpulkan melalui wawancara dan observasi. Dari analisis yang dilakukan, ditemukan bahwa manajemen keuangan di usaha tempe masih belum sepenuhnya mengadopsi prinsip-prinsip pengelolaan keuangan yang meliputi perencanaan, pencatatan (kadang-kadang tercatat dan kadang-kadang tidak), pelaporan (hanya melaporkan hasil pemasukan dan pengeluaran secara manual), dan pengendalian, para pengelola usaha tempe merasa percaya diri dengan pengetahuan yang mereka miliki, meskipun terbatas, dan merasa tidak perlu meningkatkan pemahaman mereka tentang laporan keuangan

The research conducted on this occasion was used by researchers to determine the influence of several variables which include: (1) understanding of accounting, (2) use of information technology, (3) HR competency on the quality of financial reports which in this research is moderated using implementation of the Minister of Cooperatives Regulation. This research has been supported by population data, namely all cooperatives in the Gianyar Regency area with data reaching 1,285 units. In carrying out the sampling process, this research used a purposive sampling technique, so that sample data was successfully obtained with a total of 171 cooperatives. The researchers have chosen a data collection technique using the process of distributing questionnaires. The data successfully obtained by the researchers will continue to be processed with the support of the SEM PLS version 4.0 application. The results of this research succeeded in providing proof that understanding accounting and also the use of information technology produces a positive and significant influence on the quality of financial reports, while the HR competency variable does not produce a significant influence on the quality of cooperative financial reports. Keywords: report quality, accounting, technology, competence

This research aims to determine the influence of regional financial management, regional financial accounting systems, and human resource competence on the quality of regional government financial reports in TTU Regency, partially or simultaneously. This research uses a quantitative research approach. This research uses primary data. The sampling technique in this research was purposive sampling with respondents consisting of 36 respondents who were at the Regional Financial and Asset Agency in TTU Regency. Where data is collected through questionnaires distributed, and the analysis is based on respondents' answers obtained through questionnaires distributed by researchers. The data analysis technique uses multiple linear regression analysis with the help of the SPSS 25 program. The results of this study state that regional financial management does not have a significant effect on the quality of financial reports, while the regional financial accounting system and human resource competency have a significant effect on the quality of regional government financial reports, and of the three regional financial management variables, the regional financial accounting system and human resource competency together have a significant effect on the quality of regional government financial reports.    

Accounting records are an important part of every BUMDes, but many still do it manually and do not have financial reports. To overcome this, the community service team plans to provide support to Wotanmas Jedong Village through financial literacy training and accounting methods. This training is intended for BUMDes administrators and village treasurers, with routine assistance in each business unit. Evaluation findings show that participants' understanding is getting better, and they can now identify assets and organize financial data more neatly. In order to increase the effectiveness of the program, it is recommended to use an integrated accounting application and additional training related to asset management and accounting technology. Thus, this training not only develops the skills of BUMDes managers, but also ensures transparency and accountability in financial operations in line with applicable accounting standards.

Studi ini bertujuan untuk pengujian ilmiah terkait pengaruh karakteristik komite audit, profitabilitas, tingkat utang terhadap penghindaran pajak secara empiris. Purposive sampling digunkana sebagai cara pengambilan sampel memanfaatkan data sekunder berupa laporan tahunan perusahaan subsektor pertambangan batu bara dan mineral yang terdaftar di IDX selama periode 2019-2023. Studi ini menggunakan lima variabel independen meliputi karakteristik komite audit mencakup ukuran diukur dengan total anggota komite, independensi diukur dengan proporsi anggota indpenden terhadap keseluruhan anggota komite dan ahli keuangan diukur dengan proporsi anggota ahli keuangan terhadap keseluruhan anggota komite, profitabilitas menggunakan ROA, dan tingkat hutang menggunakan DAR. Penghindaran pajak sebagai variabel dependen menggunakan ETR. Populasi bersumber dari 37 perusahaan selama 5 tahun, sesuai dengan kriteria sampel  didapat 13 perusahaan sehingga memperoleh 65 sampel untuk diuji. Regresi linier berganda digunakan untuk menganalisis data pada studi. Studi ini menujukkan ukuran komite audit dan ahli keuangan komite audit memengaruhi positif terkait penghindaran pajak. Tingkat utang memengaruhi  negatif terkait penghindaran pajak. Sementara, independensi komite audit dan profitabilitas tidak berpengaruh dengan penghindaran pajak. Studi ini diharapkan membantu manajemen dalam pengambilan keputusan terkait penghindaran pajak dan menyusun kebijakan perusahaan. Pemegang saham perlu mengevaluasi karakteristik komite audit, sementara regulator harus meninjau dan menyesuaikan kebijakan perpajakan untuk mengatasi penghindaran pajak.

This study aims to assess the impact of exchange rate fluctuations on the consolidated statements of PT Mayora Indah Tbk. At PT Mayora Indah Tbk, exchange rate fluctuations have a major influence on financial statements, this can happen because of the influence of global commodity prices where subsidiaries are located abroad, third party cooperation for export sales, loans and also the cost of purchasing the main raw materials for the company's production. The method used in this research is qualitative research, where the object of research is PT Mayora Indah Tbk. Collecting data and information using library research methods and PT Mayora Indah Tbk data taken from the annual consolidated financial statements of PT Mayora Indah Tbk. The results showed that the treatment of foreign exchange and foreign currency differences at PT Mayora Indah Tbk, is in accordance with the applicable PSAK.

This study aims to analyze the application of sharia accounting principles in the financial statements of Islamic banks in Indonesia, focusing on the implementation of Sharia Financial Accounting Standards (SAK Syariah) and its impact on the transparency of financial statements. The Islamic banking industry in Indonesia has experienced rapid development, but the application of sharia accounting in financial statements still faces a number of challenges, such as differences in interpretation of sharia provisions, limited human resources, and difficulties in adapting accounting standards to the ever-evolving economic conditions. This study uses a qualitative descriptive approach with data collection techniques through in-depth interviews and documentation studies of the financial statements of leading Islamic banks. The results of the study indicate that although most Islamic banks in Indonesia have implemented sharia accounting principles in accordance with the SAK Syariah guidelines, there are still differences in their application, especially in more complex transactions. The main challenges faced are differences in interpretation of sharia provisions and the limited number of auditors and practitioners who are competent in the field of sharia accounting. The application of sharia accounting principles contributes to increasing the transparency of financial statements, although there are still obstacles in terms of the general public's understanding of the technical terms used. This study also found that although most banks have followed the SAK Syariah guidelines, there are gaps in the application of sharia principles to more innovative financial products. Therefore, it is necessary to update the SAK Syariah to accommodate the development of more complex financial products and instruments, in order to improve the consistency and credibility of the financial statements of Islamic banks in Indonesia.