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The growth of the digital economy has accelerated the development of online shops as part of digital MSMEs; however, this growth has not been fully supported by systematic financial management practices. This study aims to analyze financial management strategies applied by online shops in Parepare City based on four main indicators: financial planning, recording, reporting, and control. This research employed a qualitative approach within a postpositivist paradigm. Data were collected through participatory observation, semi-structured interviews, and documentation from five online shops selected using purposive sampling. Data analysis followed an interactive model consisting of data reduction, data display, and conclusion drawing, while data credibility was ensured through source and method triangulation. The findings reveal that financial management practices have been implemented by all research objects but remain at a basic level. Financial planning is primarily short-term and experience-based, financial recording is predominantly manual, financial reporting does not yet include formal profit and loss analysis, and financial control lacks measurable quantitative indicators. These results indicate that the main challenge in online shop financial management lies not in the absence of financial practices, but in the quality of implementation and the use of financial data for strategic decision-making. This study is expected to contribute empirically to the literature on digital MSME financial management and provide practical guidance for online shop owners to improve sustainable financial management practices.

This study aims to analyze the operational and marketing strategies of UMKM Bolu Kambu Daeng Rosi in enhancing the competitiveness of traditional food products in Barru Regency, South Sulawesi. The research uses a descriptive qualitative approach with a case study method, through guided observation, semi-structured interviews, and documentation. The findings show that the enterprise's strengths lie in its culturallybased product differentiation and strong customer loyalty. However, the business still faces challenges in managerial aspects, digital promotion, and operational recording. SWOT analysis highlights the importance of strengthening production systems and applying simple marketing strategies to expand market reach. In addition, a daily profit and loss estimation shows a relatively high profit margin, though not yet supported by a documented financial system. The main recommendation is the need for gradual managerial transformation through simple financial record-keeping, basic visual promotion, and technology adaptation aligned with the owner's capacity. This research is expected to contribute to the development of local culinary-based MSMEs rooted in cultural heritage.

Cloud-Based Accounting Systems (CBAS) are technological innovations that support digital transformation in financial management by increasing efficiency, transparency, and real-time data access. This system helps companies reduce manual recording errors, improve reporting accuracy, and accelerate data-based decision-making processes. In addition, CBAS also has advantages in terms of flexibility of use and compliance with accounting standards, making it a relevant solution for modern companies. Although CBAS offers many benefits, its implementation can also create a perception of technological superiority that does not fully reflect reality if it is not balanced with organizational and human resource readiness. Challenges often faced in implementing CBAS include dependence on cloud services, data security threats, and errors in system input or configuration that can lead to inaccurate financial reports. In addition, overly high expectations for automation can lead to neglect of manual supervision that is still needed to maintain the reliability of financial information. The success of CBAS implementation is highly dependent on a well-designed implementation strategy, adequate user training, and appropriate risk mitigation measures. With careful planning and a strategic approach, CBAS can serve as a tool that increases financial transparency and efficiency, not just a technology trend that provides no real benefits.

Artificial Intelligence (AI) is increasingly used in financial accounting to improve decision-making effectiveness. This research analyzes the role of AI in supporting data-driven decision making and identifies challenges in its implementation. Using a qualitative approach with the Systematic Literature Review (SLR) method, this study reviewed 41 relevant articles from national and international journals. The results showed that 28 studies supported the effectiveness of AI in improving financial decision-making by automating transaction recording, enabling algorithm-based predictive analysis, and detecting financial anomalies. AI enables companies to respond faster to market changes, increase transparency of financial reports, and reduce human errors in accounting processes.However, 13 studies highlighted challenges such as technological complexity, limited transparency in decision-making, algorithmic bias, and organizational readiness. In addition, evolving regulations are an obstacle to ensuring optimal use of AI while minimizing ethical and legal risks. The success of AI in financial decision-making depends on infrastructure readiness, regulatory support, and human resource competencies. Without a well-planned strategy, AI may pose new challenges that hinder its effectiveness. Therefore, this study provides insights into the optimal AI implementation strategy to ensure that this technology improves the accuracy and transparency of decision making while maintaining financial accounting accountability.

The implementation of MYOB Accounting at the Blue Campus Prosperous Employee Cooperative is a strategic step to increase efficiency and accuracy in financial management. Previously, this cooperative used a manual system which was prone to errors and took time in the process of recording transactions. By switching to MYOB Accounting, cooperatives can automate various financial processes, from recording daily transactions to monthly financial reports. This implementation not only speeds up the administrative process, but also increases the transparency and accountability of financial reports. As a result, the Biru Sejahtera Campus Employee Cooperative has experienced an increase in data-based decision making, as well as making it easier for members to access financial information. It is hoped that the implementation of this software-based accounting system can become a model for other cooperatives in improving financial management professionally and efficiently.

This research aims to describe the process of receiving and recording cash sales at PT. Arjuna Utama Chemistry. With the Independent Learning Campus (MBKM) policy from the Ministry of Education and Culture, Trunojoyo Madura University is holding an industrial internship program that provides students with direct experience in the world of work. This report provides an overview of the stages of cash receipt and recording, as well as the importance of the reconciliation and reporting process in maintaining the accuracy and transparency of the company's finances.

This study aims to apply the concepts of ISAK 35 to the field of education. This study aims to determine the implementation of school financial management from the prespective of ISAK 35. This study also uses descriptively presented qualitative data types, uses primary and secondary data sourses, and uses data collection techniques in the form of interview and concluded that SMPN 32 Gresik’s management and financial records remained rudimentary, limited to recording school financial income and expenditure, and did not comply with ISAK 35 financila reporting.