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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.

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 implementation of Total Quality Management (TQM) in improving service quality at KPUD Tani Wilis, particularly in the supply and distribution of livestock feed. The research employs a descriptive qualitative approach with data collected through in-depth interviews and direct observations involving cooperative management, employees, and customers. Data were analyzed using an interactive model consisting of data reduction, data display, and conclusion drawing. The findings indicate that TQM implementation has been relatively effective, reflected through three key components: customer value strategy, organizational systems, and continuous quality improvement. Services are perceived as responsive, polite, and informative, supported by adequate delivery facilities. The main challenge lies in occasional delays in feed delivery caused by weather conditions, which affect customer perceptions of reliability. Overall, TQM contributes positively to service quality, customer satisfaction, and operational effectiveness, although further improvements in risk management and service consistency are needed to achieve optimal quality.

This study aims to evaluate the performance of KSPPS BKK Purwokerto using the Malcolm Baldrige Criteria for Performance Excellence (MBCfPE), which consist of seven assessment categories: leadership, strategy, customer focus, measurement and knowledge management, workforce, operations, and organizational results. A descriptive qualitative approach was employed through in-depth interviews, direct observations, and document analysis. Data were analyzed using the interactive model of Miles and Huberman to identify strengths and weaknesses within the organization. The findings indicate that KSPPS achieved a total score of 825, placing it in the Excellent – Benchmark Leader category. The strongest performance appears in customer focus, leadership, and operational quality, reflecting strong service orientation and solid interpersonal relationships. However, the lowest score in measurement, analysis, and knowledge management suggests that the data and information system is not yet fully integrated. These results highlight the need for improving information systems, digitalizing processes, and strengthening performance measurement to support continuous improvement. This study contributes to the literature on Islamic microfinance performance evaluation and provides strategic recommendations for enhancing organizational management.

This study aims to analyze the factors influencing members’ decisions to take murabahah financing at BMT Mentari Umat Wangon. The research employed a quantitative approach with descriptive and verification methods. The population consisted of active members using murabahah financing, selected through purposive sampling. Independent variables included service quality, knowledge of Islamic products, trust, location, promotion, profit margin, and financing procedures, while the dependent variable was the members’ financing decision. Data were analyzed using multiple linear regression after validity, reliability, and classical assumption tests. The results show that service quality, Islamic product knowledge, trust, profit margin, and financing procedures significantly affect members’ decisions, whereas location and promotion have no significant effect. The most dominant factors are service quality and institutional trust. These findings support the Theory of Planned Behavior (TPB), which emphasizes that attitudes, trust, and perceived control are key determinants of financial decision-making. The study implies that BMT should enhance service quality, strengthen financial literacy related to Islamic products, and develop digital-based service systems to improve efficiency and competitiveness.

Artificial Intelligence (AI) has become an essential tool in the world of management for decision-making. This article examines the ways in which AI can be used to improve the quality and speed of decision-making, and how AI can improve the operational efficiency of companies. In addition, this article also examines the challenges and opportunities that companies face in adopting AI.In the rapidly evolving digital era, AI has become an essential component of modern business strategies. Today's managers are often faced with the challenge of analyzing very large and complex volumes of data. To make good and timely decisions, AI offers a potential solution with fast and precise data analysis capabilities.The use of AI in decision-making involves machine learning algorithms and models to efficiently process and analyze large amounts of data. This helps managers gain deeper and more accurate insights, enabling more effective decision-making.

The authors of the article have chosen a company acting as an agent for a container shipping line because the company seeks to decrease its service failures and reduce the chaotic nature of its activities by systematizing them from a scientific point of view and refining its operations at the managerial level. Employees of the company are responsible for activities such as a search for customers, price offers, contacting clients, the conclusion of contracts, coordination of cargo transportation, document control, invoicing and payment control. Proper execution of these operations ensures the quality of services provided by the container line agent. The learning organization concept, situational management theory and total quality management theory are applicable to the management of the personnel activity process in the line. In terms of management functions, planning is more suitable for activities such as searching for customers, price offers, conclusion of contracts and invoicing; organizing is more required when searching for customers, contacting them and concluding contracts; leading is more suitable for activities such as contact with clients, conclusion of contracts and payment control; control is more required when contacting customers, coordinating cargo transportation, invoicing and controlling payment. A conceptual approach that theoretically reveals the principles and possibilities of the company’s activities in the container shipping line can serve as the basis for future empirical research to identify problems in its personnel activity management.

Esources such as capital and office infrastructure. Human resources are the most important thing for an institution, because humans have the ability to set goals, collaborate, and work so that planned goals are achieved. Likewise, it is no less important than the office infrastructure in an institution that has a big influence in efforts to increase work efficiency and effectiveness. Therefore, an institution really needs office infrastructure that can be used by employees in carrying out their duties and responsibilities so that administrative activities and other operational activities can run well and smoothly. Office infrastructure is one of the factors that supports the success of an institution in achieving the organization's goals. Office facilities and infrastructure are an important part that need to be prepared ideally and continuously so that they can ensure the smooth running of employee work activities. Considering that office facilities and infrastructure are very important in efforts to facilitate employee work activities, therefore it is necessary to manage adequate facilities and infrastructure. Means are anything that is used as a tool to achieve aims and objectives, means are more indicated for moving objects such as computers and machines. Infrastructure is something that is the main support for the implementation of the process (Business, Development, Project), infrastructure is more indicated for immovable objects such as buildings, space, land. Work effectiveness is a condition that shows the level of success of management activities in achieving goals including quantity work, quality of work, and timeliness in completing work. Effectiveness is often associated with an efficient system, so that the service process takes place effectively, optimally and on time, thereby eliminating the need for overtime work with its implications. The efficiency of work processes, the level of effectiveness of office technology users, and the comfort of the work environment will directly and indirectly influence employee performance in completing assigned tasks. Apart from that, there are also various factors that influence work effectiveness, including: time, tasks, productivity, motivation, work evaluation, supervision, work environment, equipment and facilities. It is logical and appropriate if increasing effectiveness is made one of the government's long-term targets in implementing its strategy. Based on the phenomena presented above, it is clear that the Office of Industry, Trade, Energy and Mineral Resources of North Sumatra Province has not been well managed regarding infrastructure and has not complied with the appropriate regulatory principles. Problems like this should be addressed immediately and maximized so that in the future it can be as good as it should be. If this is resolved, it will certainly create a comfortable and conducive atmosphere so that employees can carry out their work responsibilities well and optimally. Therefore, the researcher was interested and conducted research as a result of an internship, with the title "The influence of the lack of office infrastructure on the effectiveness of employee performance

To be able to attract customers companies apply different approaches but when viewed from the factors that influence consumer buying decisions on a product both goods and services the consumer behavior approach system is shown in searching, buying, using, evaluating, and spending products and services that they expect to satisfy their needs, Kanuk & Schiffman (2010). This study aims to determine and analyze the factors that influence customer interest in using logistics services at PT Monang Sianipar Abadi Kargo Semarang. To achieve this goal descriptive research was conducted using the methods of observation, in-depth interviews, literature study, documentation, and questionnaires. The results showed that sales promotion, building relationships with the community, direct marketing, price affordability, price competitiveness, price compatibility with service quality, service in accordance with customer requests, speed of document service and the ease with which customers can obtain information and respond to customer complaints will give a positive impression of each customer has a positive and significant effect on attracting customers to use logistics services at PT. Monang Sianipar Abadi Kargo Semarang.