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This study aims to analyze the effect of education level on the quality of financial statements based on SAK EMKM, with accounting information systems as a moderating variable, focusing on coffee shop micro, small, and medium enterprises (MSMEs) in Kediri City, Indonesia. A quantitative approach was employed using primary data collected through structured questionnaires distributed to 32 business owners or financial managers selected by purposive sampling. Data were analyzed using descriptive statistics, classical assumption tests, and Moderated Regression Analysis (MRA) with SPSS software.The results indicate that education level has a positive and significant effect on the quality of financial statements, suggesting that higher educational attainment enhances accounting understanding and compliance with SAK EMKM. However, accounting information systems were found to weaken this relationship, indicating that system complexity, limited digital literacy, and insufficient technical training may reduce the effectiveness of education in improving financial reporting quality. These findings highlight that improving financial reporting quality among MSMEs requires not only higher educational capacity but also appropriate technological support and continuous technical assistance. This study contributes to the accounting literature by emphasizing the contextual role of accounting information systems in shaping the relationship between human capital and financial reporting quality in MSMEs.

This study aims to analyze the implementation of the Business Model Canvas (BMC) at the Purwokerto branch of PT Jamkrindo Syariah in addressing competitiveness within the Islamic finance sector. The BMC is a strategic framework consisting of nine building blocks: customer segments, value propositions, channels, customer relationships, revenue streams, key resources, key activities, key partnerships, and cost structure. This research employs a qualitative approach with descriptive analysis, utilizing observation and unstructured interviews with relevant stakeholders as data collection techniques. The findings reveal that the application of BMC at PT Jamkrindo Syariah has been optimal and has positively impacted the company’s operations, particularly in market penetration, customer relationship management, and cost efficiency. Furthermore, partnerships with both private and governmental institutions serve as critical elements for ensuring business sustainability. The study recommends that the company continuously pursue product innovation, strengthen digital channels, enhance human resources, and regularly evaluate its business model to remain responsive to market changes. Effective implementation of BMC can serve as a strategic tool to boost the company’s competitive advantage.

Human Resource Management (HRM) is a strategic field that plays a crucial role in achieving organizational goals. HRM is not just about managing people, but also requires knowledge of human behavior and the ability to manage it effectively. The formulation of techniques in HRM must be relevant to the business methodology used by the organization. HRM is not just a science, but also an art in the business world. HRM aims to regulate the relationship and role of manpower to be effective and efficient, so that it can help achieve the goals of the company, employees, and society.

Training and development of human resources (HR) is very important for every company to maximize the skills of its employees. The quantitative approach focuses on symptoms that have certain characteristics in order to observe the relationship between 2 or more variables. According to the results of the study with the PLS SEM test, descriptive analysis, and hypothesis testing, the results can be seen: training has a significant positive effect on employee performance when viewed from the results of p values, namely 0.019 <0.05. HR development has a significant positive effect on employee performance if you look at the p values of 0.000 <0.05. Job training has a significant positive effect on motivation from the hypothesis test, namely p values 0.002 <0.05. HR development has a significant positive effect on work motivation seen from the results of the hypothesis test, namely the p value of 0.000 <0.05. Motivation has a significant positive effect on employee performance seen from the hypothesis test, namely the p value of 0.002 <0.05