In the rapidly evolving landscape of global business entites, organizational effectiveness plays an increasingly crucial role. The success or failure of an organization is heavily dependent on the quality of human resources, recognized as the most vital organizational assets. This research aims to measure human resource accounting and explore the concept of behavioral accounting in two critical contexts: human resource accounting (HRA) and social accounting. The research method employed is qualitative, focusing on past and current phenomena. Findings indicate that, from a conventional accounting perspective, human resources have not been fully recognized as assets. Human resource accounting is a novel concept in financial accounting, requiring further research. This understanding emphasizes that employees are considered organizational assets through a cost or human value approach. The implication is the need for integrating behavioral dimensions in human resource management and social aspects in accounting decision-making to enhance organizational effectiveness holistically. This research is expected to contribute to the development of behavioral accounting theory and practice, providing insights into the role of accounting in social and human resource contexts.

The Mayangsari culinary tourism village Semarang was formed in 2018 by a number of people who are members of the Putra Mayangsari Disaster Preparedness Group (KSB Puma) and the Mayangsari Tourism Awareness Group (Pokdarwis Mayangsari). The Semarang City Culture and Tourism Office provided ideas for developing Mayangsari River Tourism by highlighting the potential attractions of river tubing, river education and culinary tourism. The development of the Mayangsari culinary tourism village, which is a finalist in the 2022 great village competition in the creative and innovative village category, still has several things that need to be improved, especially regarding accounting records for culinary tourism. Based on this, it is important to provide education on the importance of accounting records in theory and practice in the Mayangsari culinary tourism village. The approach used in this community partnership program is in the form of giving lectures and tutorials by providing accounting material ranging from recording to preparing financial reports. It is hoped that this community partnership program will increase and sustain economic activities in the Mayangsari culinary tourism village.

Dunia pendidikan saat ini menjadi bahan perbincangan tentang maraknya permasalahan sosial, salah satunya adalah kasus body shaming, diperlukan upaya pencegahan melalui mekanisme koping. Penelitian ini bertujuan untuk mengetahui hubungan body shaming dengan mekanisme koping pada remaja di SMKN Winongan Pasuruan Kabupaten Pasuruan Jawa Timur. Desain penelitian mengunakan cross sectional. Desain penelitian menggunakan observasi analitik dengan pendekatan cross sectional, populasi penelitian ini sebanyak 84 siswa dengan jumlah sampel sebanyak 69 siswa. Sampel diambil dengan teknik purposive sampling. Variabel independen adalah body shaming, variabel dependen adalah mekanisme koping. Instrumen yang digunakan berupa lembar kuesioner body shaming among university students dan lembar kuesioner brief-coping orientation to problems experienced. Analisis menggunakan univariat dan bivariat dengan uji spearman. Hasil penelitian ini menunjukkan bahwa sebagian  besar responden memiliki body shaming pada kategori rendah (78,3%); sebagian besar responden memiliki mekanisme koping adaptif (81,2%). Ada hubungan body shaming dengan mekanisme koping pada remaja di SMKN Winongan Pasuruan Kabupaten Pasuruan Jawa Timur (ρ= 0,000). Penelitian selajutnya dapat melakukan penelitian tetang faktor lainya yang dapat mempengaruhi body shaming dan mekanisme koping seperti harapan dan optimisme responden

Masjid umumnya memiliki satu organisasi ta’mir masjid untuk mengelola kegiatan operasional dan keuangan masjid. Sebagai organisasi nirlaba, ta’mir masjid dituntut untuk dapat mengelola dan melaporkan kegiatan dan keuangan masjid secara transparan dan akuntabel. Oleh karena itu, bendahara masjid perlu mengetahui tata cara pencatatan keuangan masjid yang sesuai standar akuntansi sehingga dapat menghasilkan laporan keuangan yang akuntabel serta relevan untuk pengambilan keputusan oleh ta’mir masjid. Kegiatan Pengabdian kepada Masyarakat (PkM) dengan mitra Pengurus Cabang Dewan Masjid Indonesia (PC DMI) Kecamatan Tugu Kota Semarang dilakukan dengan mengadakan pelatihan pembuatan laporan keuangan sesuai SAK ETAP dan ISAK 35 untuk para ta’mir masjid se-kecamatan tugu kota semarang. Tim PkM memberikan ceramah berupa penjelasan mengenai literasi keuangan masjid dan komponen laporan keuangan yang semestinya dimiliki oleh masjid, serta bagaimana cara mencatat transaksi yang biasa terjadi di masjid sesuai dengan standar akuntansi yang berlaku di Indonesia. Selain itu, bendahara masjid diberikan pelatihan melakukan pencatatan laporan keuangan dengan menggunakan aplikasi akuntansi berbasis <em>microsoft excel</em> yaitu aplikasi AkunMas yang diberikan oleh tim PkM. Para peserta aktif melakukan diskusi dengan narasumber mengenai kondisi masjid masing-masing untuk bisa menggunakan aplikasi. Di akhir sesi pelatihan, peserta diberikan beberapa contoh transaksi untuk dicatat ke dalam aplikasi. Hasilnya, bendahara masjid mulai menyadari pentingnya melakukan pencatatan transaksi keuangan masjid sesuai dengan standar akuntansi dan mereka merasakan kemudahan melakukan pencatatan menggunakan aplikasi AkunMas.

As time goes by, humans continue to adapt to the environment of their era, developing innovations to make their lives more efficient and practical. In this effort to adapt and change, technology has become a tool that is greatly utilized by humans. In the current era of even development of information technology, education has a very important role because it is needed to provide meaning to every subject matter, which will help Indonesia move towards a more advanced civilization. For this reason, this article aims to examine two different sides to the digitalization of school education in facing the era of revolution 4.0 towards 5.0 in Indonesia today. This research uses descriptive qualitative research with a literature review method. The research results show that there are various applications of digitalization/technology in education that have both good and bad impacts. This impact occurs in aspects of learning and administrative services which will of course influence the development of education, therefore it is necessary to design appropriate strategies as preventive and overcoming measures, especially these negative impacts. So that education in Indonesia is expected to be able to rise amidst world civilization and demonstrate its existence by presenting creative solutions to various global challenges that arise in the current and future eras.

In the industrial era 4.0, literacy is considered an essential need for every human being to meet the needs of daily life. Education plays the first and main role in the progress of the nation and the State of Indonesia, Indonesia is known as an archipelagic country, this makes Indonesia has a diversity of tribes, races and groups that have many cultures. With the current of globalization that continues to grow, the younger generation is less interested in traditions and culture The process of implementing cultural and civic literacy is among them through the process of traditional game activities carried out by students as a form of cultural literacy activities. In order for the implementation of cultural and civic learning to take place effectively and efficiently, teachers and students in schools must take various steps, such as having school policies that affirm the importance of cultural and civic knowledge, which will affect cultural and civic learning.

This research aims to determine the role of investigation audit techniques, investigative audit standards and investigative audit profesionalism in determining the level of fraud. There have been many fraud cases that have occured, especially in Indonesia, so we need to know the magnitude of the influence of each variable in knowing and disclosing the level of fraud that has occurred. Audit techniques and standards that are applied optimally, complemented by high professionalism of auditors, should produce maximum results in revealing and knowing the level of fraud that has occurred. This research uses qualitative methods by conducting literature studies from previous articles and research. Data sources were obtained from journals, books and articles on the internet that were relevant to the theme of this research. The result of this researchs are that investigative audit techniques and the proffesionalism of investigative auditors have an influence in disclosing fraud to determine the level of fraud that has occurred.

This research discusses the implementation of compliance for trade service employees which is being re-implemented for the community in connection with the rise of street vendors in the South Sumatra province. The research method used in this research is a qualitative research method. Qualitative research methods are research methods that prioritize social phenomena and provide evidence that is socially coherent and specific in relation to the cases or phenomena that occur. The problems studied in qualitative research are relatively clearer and easier to understand because case studies prioritize real events that occur in the community. The research results show that the implementation of the level of compliance among trade service employees is still relatively lacking. This is because the trade department is still not specific and active enough to remind the public regarding the trading process within the South Sumatra provincial department which still trades anywhere. The follow-up carried out by the trade service is still relatively in the form of a warning. Apart from that, employees in the area or environment of the South Sumatra provincial trade office are still lacking in implementation regarding the prohibition on carrying out trading actions that can damage public facilities, trade on the street, fill sidewalks and also eliminate the comfort of other people regarding pedestrians.

 
Proyek ini bertujuan untuk meningkatkan interkasi sosial di kalangan orang dengan disabilitas yang bernanung dalam Sentra Terpadu Kartini Temanggung. Musik dangdut koplo menjadi salah satu media pengantar tindakan interaksi antar individu dalam kelompok sosial. Kegiatan untuk meningkatkan intraksi sosial pada orang disabilitas perlu dikemas dengan cara yang menyenangkan salah satunya dalam permainan sederhanan yang melibatkan aktifitas gerak tubuh. Hasil kegiatan tersebut menunjukkan bahwa proses interaksi akan mudah dilakukan apabila menggunakan media yang sesuai dengan kegemaran suatu kelompok seperti menari dan bernyanyi dengan musik dangdut koplo.
 

Borneo Conblock Mandiri faces significant challenges in its monthly production, with an average of more than 50,000 paving units, but the number of defects exceeds 4,500 units. These defects include cracks, breaks, and uneven or jagged surfaces. To overcome this problem, a quality control analysis is proposed using the seven tools method to reduce defects and improve overall product quality. The research results show that in the production of Holand-type paving, the primary defects include 4,965 units (53%) cracks, 2,661 units (29%) broken, and 1,660 units (18%) the surface is not smooth. Human and machine factors were identified as the leading causes of defects in paving. The proposed solution is the addition of a foreman as an additional supervisor, especially in the production process. The new foreman inspects the material more intensively before it is put into the mixer. Hopefully, these steps can reduce the number of defects and improve overall product quality. The expected result of this research is that it can positively impact the productivity and reputation of Borneo Conblock Mandiri. By addressing the root causes of defects and implementing appropriate solutions, companies can improve their production processes and deliver higher-quality products in line with market demands.