Laporan keuangan merupakan indikator utama kinerja perusahaan. Hal ini memotivasi perusahaan untuk mengubah laporan keuangan guna meningkatkan kinerja manajemen, membuatnya tetap menarik bagi para pemangku kepentingan, dan akibatnya mendongkrak harga saham dan kompensasi eksekutif. Peluang merupakan salah satu faktor yang mengindikasikan adanya risiko kecurangan pelaporan keuangan. Tujuan penelitian ini adalah untuk memberikan bukti empiris bahwa faktor risiko peluang merupakan indikator utama terjadinya manipulasi. Analisis dilakukan berdasarkan sampel 31 perusahaan milik negara yang tercatat di BEI selama periode 2020-2022, dengan menggunakan metode analisis regresi logistik untuk pengolahannya. Variabel independen penelitian ini terdiri dari perubahan piutang, perubahan persediaan, proporsi komisaris independen, persentase komite independen, kepemilikan institusional > 5%, jumlah direktur yang diganti, dan pergantian CEO dalam kurun waktu dua tahun. Temuan penelitian ini menunjukkan bahwa perubahan piutang, tingkat persediaan, keberadaan komisaris independen, komite audit independen, dan perubahan dewan direksi tidak berkontribusi terhadap kecurangan pelaporan keuangan. Di sisi lain, keberadaan kepemilikan institusional > 5% dan perubahan CEO perusahaan dapat menandakan potensi praktik manipulasi.

Perkembangan teknologi digital, khususnya dalam bidang Internet of Things (IoT) dan Artificial Intelligence (AI), telah mengubah cara perusahaan manufaktur mengelola rantai pasokan (supply chain) mereka. Sistem pengelolaan rantai pasokan yang efisien sangat penting untuk memastikan kelancaran operasi dan mengurangi biaya dalam industri yang sangat kompetitif. Penelitian ini bertujuan untuk menganalisis pengaruh integrasi IoT dan AI terhadap pengelolaan rantai pasokan dalam industri manufaktur, dengan fokus pada peningkatan efisiensi, pengelolaan inventaris, dan pengurangan biaya operasional.
Metode yang digunakan dalam penelitian ini adalah pendekatan analisis deskriptif dengan studi kasus pada beberapa perusahaan manufaktur yang telah mengimplementasikan teknologi IoT dan AI dalam sistem pengelolaan rantai pasokan mereka. Data dikumpulkan melalui wawancara mendalam, survei, serta observasi terhadap penerapan kedua teknologi tersebut dalam berbagai aspek rantai pasokan, seperti pemantauan real-time inventaris, prediksi permintaan, serta manajemen pengiriman.
Hasil penelitian menunjukkan bahwa integrasi IoT dan AI mampu memberikan dampak positif yang signifikan terhadap peningkatan visibilitas rantai pasokan, memungkinkan pengelolaan inventaris yang lebih akurat dan responsif terhadap perubahan permintaan pasar. Selain itu, teknologi ini juga berkontribusi dalam pengurangan biaya operasional, pengoptimalkan proses produksi, dan meningkatkan kepuasan pelanggan melalui pengiriman yang lebih cepat dan tepat waktu. Namun, penelitian ini juga menemukan beberapa tantangan, seperti kesiapan infrastruktur yang diperlukan, biaya implementasi yang tinggi, serta kebutuhan akan keterampilan sumber daya manusia yang lebih terampil dalam mengelola dan menganalisis data yang dihasilkan.
Kesimpulannya, penerapan IoT dan AI dalam pengelolaan rantai pasokan dapat meningkatkan efisiensi dan daya saing industri manufaktur. Penelitian ini diharapkan memberikan wawasan dan rekomendasi praktis bagi perusahaan dalam mengintegrasikan kedua teknologi tersebut untuk mencapai pengelolaan rantai pasokan yang lebih baik dan lebih adaptif terhadap dinamika pasar.

Peneltiian ini berfokus pada transformasi kelompok bermain menuju Pendidikan Anak Usia Dini Holistik Integratif (PAUD HI) di Indonesia, yang merupakan pendekatan komprehensif dalam mendukung perkembangan anak dengan mengintegrasikan aspek pendidikan, kesehatan, gizi, pengasuhan, dan perlindungan. Fenomena ini mencermintakn pergeseran paradigma dalam pengelolaan dan penyelenggaraan layanan PAUD di Indonesia, yang bertujuan untuk memastikan terpenuhinya hak-hak dasar anak. Melalui analisis bibliometrik, penelitian ini mengidentifikasi tren penelitian, kontribusi teoretis, faktor-fakotr yang mempengaruhi transformasi, serta gap yang ada dalam literatur terkait. Hasil dari analisis menunjukkan adanya pengaruh signifikan dalam jumlah penelitian terkait PAUD HI, dengan penekanan pada pentingnya kebijakan yang mendukung, kesadaran pemangku kepentingan, dan ketersediaan sumber daya. Meskipun demikian, terapat kekosongan penelitian dalam evaluasi jangka panjang dan pedoman praktis untuk implementasi PAUD HI. Penelitian ini diharapkan dapat memberikan wawasan lebih mendalam dan rekomendasi kebijakan untuk mendukung pengambangan PAUD yang lebih holistik dan integratif di Indonesia.
 

Purpose: This research investigates how media--especially social media and artificial intelligence (AI)--help older adults overcome psychological and social challenges associated with Post Retirement Syndrome. It aims to understand how digital platforms address communication difficulties in retirement. By examining media usage and AI-assisted interactions, the study explores how technology enhances emotional well-being and promotes social integration in the post-retirement phase of life.
Methods: This research employed a qualitative method to analyze the media behavior of retirees through interviews and field observations. Older adults in Bandung were selected using a maximum variation sampling strategy to reflect diverse occupational backgrounds. Bandung was chosen due to its demographic makeup, which includes a growing population of retirees with varying levels of digital engagement, making it an ideal setting to examine the relationship between media use, aging, and retirement experiences.
Findings: The findings indicate that social media--particularly Facebook and WhatsApp--has become a transformative tool in addressing Post-Retirement Syndrome. These platforms help older adults maintain social connections, share experiences, and engage with supportive communities. With the help of AI, seniors can more effectively identify and interact with relevant groups, tailoring digital experiences to personal needs and fostering meaningful relationships.
Originality: Although much research focuses on interpersonal communication in the elderly, few studies explore how media and AI act as bridges for retirees to reconstruct self-concept and build resilience through social media.

Computer-based Accounting Information Systems (AIS) have become a vital element in managing organizational finances in the digital era. To explore the role and benefits of computer-based AIS in increasing efficiency, accuracy and transparency of financial reports. By integrating information technology in the accounting process, AIS enables real-time data collection, processing and analysis, thereby supporting faster and data-based decision making, while also identifying challenges faced in implementing AIS, such as user training needs and issues. data security. That computer-based AIS not only speeds up transaction recording and information management, but also increases collaboration between departments and allows for more accurate and timely reporting. Therefore, computer-based AIS has proven to be an important strategic tool for organizations to improve financial performance and competitiveness in increasingly competitive markets.

This research was motivated by class V students at SD Negeri 1 Gedebeg who seemed bored and not interested in implementing learning evaluations because evaluations were considered a burden and class teachers also felt that the learning evaluations given still seemed monotonous because usually the evaluations used were only written tests in the form of multiple choice questions and descriptions. This research aims to describe the use of quizizz paper mode-based evaluation tools in increasing the enthusiasm and learning outcomes of class V students at SD Negeri 1 Gedebeg, Blora Regency. This type of research is descriptive qualitative research with the research subjects being class V teachers and class V students with a total of 15 students. Data collection techniques in this research include tests, questionnaires, interviews, observation and documentation. The results of research using quizizz paper mode based evaluation tools can increase learning outcomes with learning success (class accuracy) of announcement text material using the quizizz paper mode platform by 82% and can increase student enthusiasm with indicators of response, attention, willingness, concentration and awareness to involve themselves in learning which on average has a very high level of enthusiasm.

Community Service Program (KKN) is a part of educational activities as well as devotion to the community which is a learning tool for students to actively contribute to society and help solve the problems faced. Participation is independent participation or active initiative in various activities and situations within a group or society. The participation of KKN students in the community is shown in teaching activities conducted at SDN 1 Sumberagung. The implementation of this teaching activity is done using question-and-answer learning methods to encourage students and students to understand the material submitted, and train to express their opinions. The use of audio, visual, and audiovisual learning media is also done by KKN students so that students can feel a new atmosphere and learning activities are getting interesting.

Until now, SSB Purwodadi is very burdensome for its owners and administrators because SSB still depends on the owner for its operational costs from SSB students. SSB Purwodadi is located in Purwodadi sub-district, located in Pasuruan district. This Ssb was founded from the awareness of the community around the location and football coaches who want to encourage the realization of positive habit activities in sports, especially football. In children's football, students who were initially physically and healthless through football became physically strong, physically fit, and their confidence and cooperation could be established. As well as spiritual values and honesty will emerge. And for trainers after this service is held, they can train and teach well, correctly and professionally, of course. And hopefully football seeds can be born with a good football magazine and a good training program and there is valid data in the football learning process. And from the student and coach questionnaire survey, we can find out that after doing service, there is a score of 22 out of a total score of 25 scores from 5 questions, which indicates that there is 88% of the total of 100 percent of the overall score and this service has a good impact
Keywords: football school, curriculum, evaluation.

This community service aims to develop superior agribusiness products based on local wisdom in Batuputih Laok Village, Batuputih Subdistrict, Sumenep Regency. The implementation method includes five main stages: needs identification and analysis, program and action plan development, training and counseling, program implementation, and monitoring, evaluation, and follow-up. The results show a significant increase in agricultural productivity and quality due to the integration of modern agricultural technology with local knowledge. Corn productivity increased by 30%, and the quality of tobacco produced improved, leading to higher selling prices. Support from the government, research institutions, the private sector, and active community participation were key factors in the program's success. In conclusion, this program successfully improved farmers' welfare and strengthened the village's agribusiness capacity sustainably.

<p align="justify">Edukasi masyarakat mengenai permasalahan lingkungan yang bersifat kompleks akibat timbulan sampah diperlukan untuk membentuk kesadaran masyarakat. Faktor penyebab kepedulian lingkungan didasari cara berpikir dan perilaku manusia. Partisipasi aktif warga menjadi hal yang penting untuk diidentifikasikan dalam aksi pengelolaan sampah.Sebagian besar masyarakat di RT 08 RW 1 Kelurahan Ngeluk, Kecamatan Penawangan Kabupaten Groboga belum peduli terhadap pengelolaan sampah. Kemudian secara ekonomi, saat ini belum ada nilai ekonomis terhadap pengelolaan sampah, selain masyarakat belum paham terhadap pengelolaan sampah yang mempunyai nilai ekonomis dan sebagian besar kesadaran terhadap pengelolaan sampah masih  rendah.Saat ini bank sampah merupakan suatu wadah yang digunakan oleh banyak pihak untuk meningkatkan keasadran masyarakat terhadap gaya hidup yang lebih bersih dan sehat.</p><p align="justify">  </p><p align="justify">  </p>