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Digital technology advancements have greatly changed how small businesses manage their finances. This change is not only about recording transactions, but it also affects financial control, report preparation, and business decision making. Accounting Information System (SIA) came about as a solution to help small and medium businesses easily, organize, and accurately record their finances, as well as provide reliable financial information. This study aims to explain the role of the Accounting Information System in making it easier to manage the finances of small and medium businesses in the digital age, the benefits gained from using it, and the challenges faced during its implementation. The method used in this research is a literature review, which involves examining books, journals, and other related scientific publications, followed by analysis using a descriptive qualitative approach. Research findings show that using a digital-based Accounting Information System can improve business efficiency, speed up financial reporting, increase transparency, and make it easier for small and medium-sized businesses to get funding access. However, the implementation of the Accounting Information System still faces challenges such as a lack of technological understanding, limited infrastructure, and high implementation costs. Therefore, collaboration and support from various parties are needed to ensure the accounting information system is implemented effectively and sustainably in small and medium businesses.

The Free Nutritious Meal Program (MBG) is a national priority program aimed at improving students’ nutritional status as part of efforts to enhance the quality of human resources. The success of this program is determined not only by nutritional fulfillment but also by the quality of governance in its implementation. This study aims to analyze the application of Good Governance principles in the Free Nutritious Meal Program at SMP Negeri 13 Surabaya. A qualitative method with a case study approach was employed. Data were collected through observation, interviews, documentation, and document analysis involving students, parents, teachers, and personnel from the Jemur Wonosari 1 Nutrition Program Service Unit (SPPG). Data were analyzed using the Miles and Huberman interactive model, consisting of data condensation, data display, and conclusion drawing. The findings indicate that the implementation of the Free Nutritious Meal Program has reflected most Good Governance principles, particularly in terms of regulatory compliance, equitable service access, implementation effectiveness, and stakeholder coordination. However, improvements are still needed in beneficiary participation, information transparency, evaluation mechanisms, and program feedback systems. These findings provide important implications for strengthening the governance of the Free Nutritious Meal Program to become more participatory, transparent, accountable, and sustainable.

This study aims to examine the implementation of Interpretation of Financial Accounting Standards (ISAK) 335 in the financial management of non-profit foundations in Tanah Datar Regency, particularly in Rambatan and Sungai Tarab Districts. The study employed a qualitative case study approach using semi-structured interviews with financial managers from four foundations: Yayasan SLB Az-Zahra, Yayasan Darul Ulum/Darul Hafazah, Yayasan Daarut Tahfidz Al-Sulaiman, and Yayasan Jabal Rahmah. Data were analyzed using thematic analysis to identify the level of ISAK 335 implementation and the factors affecting its adoption. The findings reveal that none of the foundations have implemented ISAK 335 in preparing their financial statements. The main obstacles include the limited availability of personnel with accounting expertise, simple bookkeeping practices focused only on cash inflows and outflows, inadequate understanding of accounting standards for non-profit entities, and dependence on a single source of operational funding. Consequently, the financial statements do not comply with applicable accounting standards, resulting in low levels of transparency, accountability, and financial information quality. This study recommends enhancing the capacity of financial managers through training, gradually adopting ISAK 335, utilizing digital bookkeeping systems, and diversifying funding sources to strengthen accountable financial governance and ensure organizational sustainability.

The digitalization of tax administration has become one of the Indonesian government's strategic initiatives to improve efficiency, transparency, and taxpayer compliance. However, the implementation of digital tax systems among Micro, Small, and Medium Enterprises (MSMEs), particularly distributor-sector MSMEs in Batam City, still faces various administrative and technical challenges. This study aims to examine the experiences, risk perceptions, and adaptation strategies of distributor MSME actors in responding to the digitalization of tax administration following the implementation of the Harmonization of Tax Regulations Law (UU HPP). The research employed a qualitative approach using a phenomenological method. Data were collected through in-depth interviews with seven distributor MSME owners in Batam City who had utilized digital tax systems such as e-Filing and Coretax. The findings indicate that most business actors still experience limitations in technical understanding, concerns regarding reporting errors, and difficulties adapting to changes in digital tax systems and regulations. To address these challenges, MSME actors developed several adaptation strategies, including the use of tax consultants, hybrid manual-digital bookkeeping systems, and informal assistance through the internet and business networks. This study highlights that the success of tax digitalization requires a more adaptive approach, stable systems, and policies that are aligned with the characteristics of local MSMEs.

This study examines the transformation of financial management through the implementation of digital accounting in PPOB (Payment Point Online Bank) businesses, which still face manual recording problems such as input errors, delayed reconciliations, and data discrepancies. The research used a descriptive qualitative method with a case study approach involving PPOB agents in Sidoarjo. Data were collected through observation, interviews, and documentation. The findings show that digital accounting significantly improves operational efficiency through automated transaction recording, real-time data integration, and faster as well as more accurate reconciliation processes. In addition, features such as automatic validation, API integration, and audit trails help minimize recording errors and maintain data consistency. The implementation of digital accounting also supports transparency and improves the quality of financial information used in decision-making. Although challenges remain regarding agents’ technological understanding and infrastructure readiness, overall implementation has provided positive impacts on financial management effectiveness and business operations in PPOB services, making processes more efficient, accurate, and reliable.

This research was designed to explore the extent to which public beliefs influence the implementation of Digital traceability  systems in the halal industrial sector. The approach used was quantitative with a survey method, where questionnaires were distributed to 60 respondents who were consumers of halal products in Indonesia. Data were analyzed using simple linear regression via Microsoft Excel. Research findings indicate that public confidence has a positive and significant influence on the adoption of Digital traceability  systems, with a regression coefficient of 0.476 and a significance level of 0.000 (<0.05). In addition, the coefficient of determination (R Square) value of 0.219 indicates that public confidence contributes 21.9% to the implementation of the Digital traceability  system, while the rest is determined by other factors that were not researched. These findings confirm that public trust is an important element in encouraging acceptance of digital technology, especially in the halal industry which relies heavily on transparency and consumer confidence. Thus, implementing a Digital traceability  system that is supported by information openness and easy access to technology can be an effective strategy to strengthen consumer trust while expanding technology adoption.

This study aims to analyze the influence of a halal lifestyle on consumer preferences in selecting Sharia-compliant retail products. The study employed a Systematic Literature Review method, reviewing various empirical and conceptual studies published between 2017 and 2025. The analysis focused on the relationship between halal awareness, religiosity, ethical consumption values, and Muslim consumer behavior in making choices about Sharia-compliant retail products and services. The results indicate that a halal lifestyle is viewed not only as a form of compliance with Islamic law but also as a social identity and a modern consumption pattern that influences consumer purchasing decisions. Consumers with high levels of halal awareness and religiosity tend to have a greater preference for Sharia-compliant retail products that guarantee halal certification, quality, transparency, and ethical values ​​in their business processes. Furthermore, trust, Islamic brand image, and marketing strategies based on Islamic values ​​contribute to strengthening consumer loyalty to Sharia-compliant retail. This research provides managerial implications for Sharia-compliant retail businesses to develop innovative, educational, and tailored marketing strategies to meet the halal lifestyle needs of modern Muslims.

Village governance plays an important role in supporting the effectiveness of development planning and improving community welfare. This study aims to analyze financial management governance and the process of preparing the Village Revenue and Expenditure Budget (APBKal) in Kalurahan Poncosari, Bantul Regency, for the 2025 fiscal year. This research employs a qualitative approach using a case study method, involving in-depth interviews with key informants and documentation analysis of relevant regulations and financial reports. The results show that financial management in Kalurahan Poncosari has been implemented systematically through the stages of planning, implementation, administration, reporting, and accountability in accordance with applicable regulations. The planning process is conducted in a participatory manner through tiered community deliberations, such as hamlet-level deliberations and village development planning deliberations, involving residents. In addition, the use of digital systems such as E-RAB and Siskeudes supports transparency and administrative order. However, challenges remain, including limited budget flexibility due to mandatory programs from central and regional governments, limited human resource capacity, and shifts in community participation patterns. In conclusion, the governance of APBKal in Kalurahan Poncosari demonstrates compliance and accountability; however, improvements in administrative capacity and fiscal flexibility are needed to better respond to community needs.

Community service activities with the theme "My Home is My First Madrasah" were held on September 20, 2025 in Tarowang Village, South Galesong District, Takalar Regency. This activity aims to provide education to the community, especially parents and children, regarding the importance of the role of the family as the first and primary educational institution in the formation of children's character. The activity methods used were educational lectures, discussions, and question and answer sessions which took place from 08.30 to 12.30 WITA. The results of the activity showed that participants gained a better understanding of the importance of parental role models, the habituation of religious values, effective communication within the family, and the importance of maintaining a clean home environment as part of children's character education. The enthusiasm of the participants was seen through active participation in the discussion and question and answer sessions. This activity had a positive impact in the form of increased parental awareness in implementing good parenting patterns, the formation of positive habits in the family, and increased public concern for a clean and harmonious environment. Thus, the "My Home, My First Madrasah" outreach program is expected to be the first step in developing a generation with noble character, religious character, and responsibility in family and community life.

Raining on the preparation of financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) for the management of Village-Owned Enterprises (BUMDes) is one of the community service programs aimed at improving the ability of BUMDes administrators in preparing financial statements in accordance with applicable accounting standards. In this activity, SAK EMKM serves as a guideline in preparing more transparent and accountable financial reports. This program is expected to provide a positive impact on village financial management while strengthening the performance of BUMDes in carrying out its role as a driver of the village economy. The activity was implemented through a practical approach involving BUMDes administrators directly. The training was complemented with simulations and case studies to help participants better understand the process of preparing financial statements based on SAK EMKM. In addition, this training also aimed to increase the awareness of BUMDes administrators regarding the importance of accountability and transparency in financial management as part of efforts to achieve good village governance.

Hospitals play a strategic role in improving public health through professional, safe, and high-quality healthcare services. In modern healthcare organizations, service quality is not only determined by medical facilities and technology but also by the quality of human resources, particularly healthcare workers who directly interact with patients. This study aims to analyze the influence of authentic leadership on healthcare workers’ performance and hospital service quality. The study employed a quantitative explanatory research design involving 120 healthcare workers in a hospital setting. Data were collected using questionnaires and analyzed through multiple linear regression analysis. The findings demonstrate that authentic leadership has a positive and significant effect on healthcare workers’ performance, with a regression coefficient value of 0.648 and a significance level of 0.000. Furthermore, authentic leadership indirectly influences hospital service quality through healthcare workers’ performance, with an indirect effect value of 0.521. These findings indicate that leaders who demonstrate honesty, transparency, integrity, and interpersonal support are able to create a healthy work environment that enhances healthcare workers’ motivation, responsibility, and professionalism. Consequently, improved employee performance contributes to better hospital service quality, particularly in responsiveness, empathy, and communication with patients. This study highlights that authentic leadership is an effective leadership approach for strengthening healthcare human resources and improving hospital service quality in contemporary healthcare organizations.

The development of digital technology has encouraged the transformation of the financial sector through the emergence of Sharia financial technology (fintech) as a financial service based on Islamic principles that emphasize justice, transparency, and public benefit (maslahah). The presence of various Sharia fintech products such as Sharia peer-to-peer (P2P) lending, Sharia crowdfunding, Sharia E-wallets, and digital ZISWAF (zakat, infaq, alms, and waqf) services is considered capable of increasing financial inclusion in Indonesia, especially for unbanked communities and MSMEs that have limited access to formal financial services. This study aims to analyze the innovation of Sharia fintech products, their role in increasing financial inclusion, and their conformity with the perspective of Islamic Economic Law. This research uses a qualitative method with a library research approach through collecting data from scientific journals, DSN-MUI fatwas, OJK and Bank Indonesia regulations, as well as various literature related to Sharia fintech published within the last five years. The data analysis technique was carried out descriptively and analytically by examining the concepts, implementation, and regulations of Sharia fintech in Indonesia. The results of the study indicate that Sharia fintech has a strategic role in expanding public access to financial services through the digitalization of financing, payments, and Islamic social fund collection. In addition to increasing Islamic financial inclusion and literacy, Sharia fintech also helps reduce transaction costs, facilitate MSME financing access, and expand the distribution of financial services to remote areas. From a Sharia perspective, the operation of Sharia fintech must continue to adhere to DSN-MUI fatwas and maqashid sharia principles in order to avoid elements of riba, gharar, and maisir and to create justice and public benefit for society. Therefore, Sharia fintech has a great opportunity to support the development of an inclusive and sustainable Islamic digital economy in Indonesia, although strengthening regulations, Sharia supervision, public education, and product innovation based on community needs are still required.

This research investigates how Environmental, Social, and Governance (ESG) practices influence the tax liabilities of consumer cyclical companies in Indonesia between 2020 and 2024. By employing the Effective Tax Rate (ETR) as a proxy for tax burden, the study analyzes 160 data points from 32 purposively selected firms. Utilizing a Fixed Effect Model for panel data regression, the empirical results indicate that superior ESG performance significantly correlates with a higher ETR. This suggests that corporations with higher sustainability transparency tend to exhibit better tax compliance and avoid aggressive tax avoidance schemes. Grounded in stakeholder and legitimacy theories, these findings underscore that ethical ESG adoption strengthens public accountability and enhances the integrity of corporate governance within the Indonesian capital market.

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in strengthening the local economy through job creation and increasing community income. In the perspective of Islamic economics, MSME empowerment is not only profit-oriented but also emphasizes values such as justice, honesty, and transparency in business activities. However, studies on Islamic economic-based MSME empowerment strategies in the local culinary sector, particularly among micro-scale businesses in regions such as Bengkulu City, remain limited. This study aims to analyze the strategies of Islamic economic-based MSME empowerment in supporting local economic strengthening at Oishi Dimsum in Bengkulu City. This research employs a qualitative method with a descriptive approach, using observation, in-depth interviews, and documentation as data collection techniques. The results indicate that the strategies include product innovation, the use of digital media, improvement of service quality, and strengthening of business management. The implementation of Islamic economic principles is reflected in the use of halal raw materials, price transparency, and ethical business practices. Furthermore, the business contributes to local economic strengthening by creating employment opportunities and increasing community income. This study concludes that Islamic economic-based MSME empowerment plays an important role in supporting sustainable local economic development.

This study describes Islamic public and social finance: the role and mechanisms of government oversight of economic activities from an Islamic perspective. The purpose of this study is to explain Islamic public and social finance: the role and mechanisms of government oversight of economic activities from an Islamic perspective. The research method is qualitative. Data analysis was conducted using thematic analysis techniques through the stages of data reduction, data presentation, and drawing conclusions. This research finds that the government's role from an Islamic public and social finance perspective is not only as a regulator but also as an active supervisor, ensuring that economic activities are run in accordance with Sharia principles. Supervisory mechanisms are implemented through the institution of hisbah (Islamic tax), Sharia-based regulations, and a system of public financial accountability and transparency. Furthermore, Islamic social finance instruments such as zakat (alms), infaq (donations), sedekah (charity), and waqf (endowments) have been proven to play a role in equitable wealth distribution and reducing social inequality. This supervisory concept remains relevant in the modern economic context, including the digital sector and Sharia finance. The implications of this research suggest that the government needs to strengthen the implementation of Islamic-based supervision in the modern economic system by strengthening Sharia financial institutions, optimizing the management of Islamic social funds, and enhancing transparent and accountable regulations. Furthermore, adaptation of Islamic supervisory mechanisms is necessary to address the development of the digital economy. This research also implies the importance of increasing Sharia economic literacy among the public to support the creation of a more sustainable and equitable economic system.

This study examines how solvency, profitability, liquidity, and operating costs are affected by book-tax differences (BTD) among property and real estate companies listed on the Indonesia Stock Exchange from 2022 to 2024. One key indicator of financial reporting transparency is BTD, which reflects the difference between accounting and taxable income. This is particularly relevant for the property sector, which contributes Rp185 trillion to national tax revenue. The results of the study, conducted using the Random Effects Model panel data regression method with 93 observations from 31 companies, show that solvency (DER) has a significant effect on BTD, while profitability (ROA) also has a significant effect, indicating that companies with high profits tend to engage in more aggressive tax planning practices and financial reporting strategies. On the other hand, liquidity and operating costs do not have a significant impact on corporate tax reporting behavior. 98% of the variation in BTD can be explained by the model.

This study aims to analyze the regulatory characteristics of the Regulation of the Minister of Home Affairs Number 77 of 2020 as a technical guideline for regional financial management, particularly in examining the tension between its normative nature and mandatory provisions, as well as their implications for regional financial governance. The research employs a normative juridical approach, utilizing both statute and conceptual approaches, complemented by a critical analysis of the regulation’s implementation. The findings indicate that, formally, Regulation No. 77 of 2020 is normative in nature as a guideline; however, in practice, it contains numerous mandatory provisions that bind local governments. These mandatory elements have been shown to enhance accountability and transparency through the standardization of procedures, reporting obligations, and strict supervisory mechanisms. On the other hand, the dominance of detailed rules tends to create policy rigidity, increase administrative burdens, and reduce the flexibility and discretion of local governments in adapting policies to local needs. Furthermore, the study identifies a phenomenon of formalistic or ritualistic compliance, which risks producing symbolic accountability without improving the quality of public services. The effectiveness of the regulation’s implementation is also influenced by disparities in human resource capacity, information systems, and regional fiscal capabilities. Therefore, a balance between mandatory approaches and normative flexibility is necessary to ensure that regional financial governance operates effectively, adaptively, and in accordance with the principles of good governance.

This study aims to analyze the integration of tax policy with the Environmental, Social, and Governance (ESG) framework in supporting the achievement of sustainable development. Current sustainability challenges require public policies that are not only focused on state revenue collection but also capable of encouraging more environmentally friendly, inclusive, and accountable economic behavior. As a fiscal instrument, taxation has strategic potential to promote business activities aligned with ESG principles through incentives, disincentives, and strengthened policy governance. This study uses a qualitative approach with a literature review method to examine the relationship between tax policy, ESG, and sustainable development. The findings indicate that integrating tax policy with ESG can serve as an important instrument in supporting the transition toward a green economy, strengthening social responsibility, and improving transparency and accountability in fiscal policy. However, its implementation still faces challenges such as suboptimal policy harmonization, limited measurement indicators, and weak cross-sector integration. Therefore, a more comprehensive tax policy design is needed to make a tangible contribution to sustainable development.

This community service activity aims to improve literacy on zakat, infaq, and almsgiving through an accounting approach among the community of Bentiring Permai, Bengkulu City. The main problem faced by the community is the lack of understanding regarding zakat calculation and the absence of systematic financial recording in managing religious social funds. The method used is an educational and participatory approach through interactive lectures, zakat calculation practices, and simple financial recording simulations referring to PSAK 109. This activity involved 50 participants consisting of the general public, mosque administrators, and small business actors, and was conducted at the Bentiring Permai Village Hall. The results show a significant increase in participants’ understanding, as indicated by the comparison of pre-test and post-test results, as well as improved ability in calculating zakat and conducting simple financial recording. In addition, this activity increased public awareness of the importance of transparency and accountability in managing zakat, infaq, and almsgiving funds. Therefore, this program is expected to contribute to improving the quality of accounting-based management of religious social funds within the community.

This study aims to analyze the effects of profitability, leverage, liquidity, firm size, and the audit committee on sustainability reporting in energy-sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This research is motivated by the increasing demand for corporate transparency and accountability regarding economic, environmental, and social impacts. The study uses secondary data from annual reports and sustainability reports, employing purposive sampling. The data were analyzed using multiple linear regression, corrected with the Newey-West method to account for violations of classical assumption tests. The results show that profitability, firm size, and the audit committee have positive and significant effects on sustainability reporting, while liquidity has a negative and significant effect. Meanwhile, leverage does not affect sustainability reporting. These findings support stakeholder theory, which posits that companies with strong financial performance and effective governance tend to enhance the disclosure of sustainability information. This study is expected to inform management and investors in their decision-making.