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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 examine the role of implementing Environmental, Social, and Governance (ESG) principles in supporting the transition toward a green economy in Indonesia from the perspective of Islamic banking. The research employs a qualitative approach using a library research method, reviewing academic literature published between 2020 and 2025. Data were analyzed through thematic content analysis to identify the alignment between ESG dimensions and maqashid shariah, as well as the challenges and opportunities of ESG implementation within Islamic banking institutions. The findings reveal that ESG application in Islamic banking remains partial, with greater emphasis on the environmental dimension through instruments such as green sukuk and green financing. The social and governance aspects have not yet been fully integrated into sustainability strategies. Nevertheless, integrating ESG with maqashid shariah strengthens the role of Islamic banks as agents of change in sustainable development. The study highlights the importance of establishing specific regulations, transparent reporting systems, and sharia-compliant green financial innovations to enhance the contribution of Islamic banking to Indonesia’s green economy.

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.

The existence of micro, small and medium enterprises, especially in Bandar Lampung City, is not free from obstacles, one of which is related to bookkeeping or financial reporting. Mobile accounting-based applications are present as one of the technologies that are expected to overcome the problems faced by micro, small and medium enterprises. This study was conducted to determine the factors that influence the interest in implementing mobile-based accounting in micro, small and medium enterprises in Bandar Lampung City. The theory used in this study is UTAUT which consists of performance expectations, social influences and facilitating conditions. From the results of the study, it was obtained that performance expectations influenced the interest in implementing mobile accounting. Social influences did not affect the interest in implementing mobile accounting. Conditions that helped influence the interest in implementing mobile accounting.

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.

The purpose of this research is to investigate the use of Green Accounting in medical waste management at AMC Hospital. Bandung AMC Hospital is the subject of the study. The research methodology is qualitative. According to the study's findings, the hospital's spending for medical management waste. These expenses are reported in identical accounts, and the disclosure of incurred environmental costs has yet to be published in a distinct report from the parent report. Based on the notion of green accounting, this study reveals environmental cost reports and how to quantify the costs of environmental information supplied by hospitals for medical management. 

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.

Previous literature review studies have explored the current status of digital marketing implementation in Indonesia by the SME, a literature review that focuses explicitly on digital marketing implementation is scarce. The objective of this scoping review was to map the existing digital marketing knowledge to meet digital marketing practices. The scoping review followed the protocol outlined by Arksey and O'Malley (Arksey & O’Malley, 2005) that has five main stages: (1) identifying research questions; (2) identifying relevant studies; (3) study selection; (4) data charting, and (5) collating, summarizing and reporting the results. The reviewed studies were selected from two electronic databases: Scopus and Google Scholar within six years time span (2017-2023). The results of the scoping review indicated that the majority of the SME already knowing about digital marketing. However, as has been claimed by Aries Kurniawan and Asharudin (Kurniawan & Asharudin, 2018), SME have some obstacles that must be handle so they can survive and grow. Emphasis should be given to how to understanding digital marketing strategic and how to upgrade SME's knowledge about digital marketing. According to Katoyusyi Kano (Kano et al., 2022), digital marketing strategies from the consumer perspective should be given more attention in order to make digital marketing more effective in attracting attention and winning consumer trust.

The purpose of this study was to determine the effect of leverage, profitability, company size, company age, Capital Adequacy (Capital Adequacy Ratio) and independent commissioners on Islamic social reporting (ISR). The research time period used is 6 years, namely the 2015-2020 period. The population of this research is Islamic Bank. The sampling technique used a purpose sampling technique. The type of data used is secondary data obtained from the official website of each Islamic Bank. The analysis method used is panel data regression. The results showed that leverage (DER) had a negative effect on Islamic social reporting (ISR), while profitability (ROE), company age and independent commissioners had no effect on Islamic social reporting (ISR). while company size and Capital Adequacy (Capital Adequacy Ratio) have a significant effect on the disclosure of Islamic Social Reporting (ISR) at Islamic Bank in Indonesia and Then together, the variable leverage (DER), profitability (ROE), company size, company age, Capital Adequacy  and independent commissioners have an effect on Islamic social reporting (ISR).