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The financial literacy level in Indonesia, particularly among vocational high school (SMK) students, remains low. Limited understanding of investments and the high risk of falling victim to fraudulent schemes are major concerns. This financial literacy seminar aimed to provide basic knowledge about investments, their types, steps to start investing, and characteristics of fraudulent investments. The seminar was conducted at an SMK in Bekasi using an interactive lecture method and was attended by 45 students. The seminar began with material presentation, followed by a Q&A session and an interactive quiz. The results showed that most participants understood the material and were able to distinguish between low-risk and high-risk investments. Approximately half of the participants actively engaged in discussions, indicating increased awareness of the importance of financial literacy. Participants responded positively to the seminar and expressed interest in similar programs with different themes in the future. In conclusion, this seminar effectively improved the financial literacy of SMK students and made a positive contribution to building a financially aware younger generation.

Community service activities are carried out in Gunung Putri Village, Gunung Putri District, Bogor Regency. This activity aims to provide support and solutions to the challenges faced by Micro, Small and Medium Enterprises (MSMEs), especially in terms of improving product quality, business management, and market access through training programs, and community counseling. The communities involved can gain new knowledge and skills that can improve the competitiveness of their businesses. These activities include digital marketing training, simple financial bookkeeping, and strengthening local and online marketing networks. In addition, the sustainability of MSME businesses is the main focus, by providing an understanding of the importance of product innovation, knowing the basics and procedures for conducting digital bookkeeping and financial reporting and efficient resource management. The expected result of this community service activity is the creation of MSMEs that are more independent, highly competitive, and able to adapt to technological developments including in terms of financial management. The long-term impact of this program is expected to contribute to the improvement of the local economy in the region.

This Research Aims To Examine The Influence of Forensic Audit, Anti-Fraud Awareness, External Audit, Individual Morality, And Fraud Knowledge On Fraud Prevention In Organizations. Fraud is a common problem That Often Occurs in Companies Financially and Financially. Using A Literature Review Approach, This Research Compiles And Examines Various Previous Studies Related to Understanding The Relationship Between These Factors. The Results of the Study Show That Forensic Audits Are A Determining Factor in Detecting and Preventing Conditions by Strengthening Supervision and Transparency. Understanding Anti-Fraud Among Employees Is Proven To Strengthen Compliance With Existing Procedures And Provisions. Additionally, External Audits Provide Independent Assessments That Can Reduce Financial Risks. Individual Morality Contributes to the Selection of Ethical Decisions, While Knowledge of Fraud Strengthens The Ability of Individuals and Organizations to Recognize and Prevent Acts From Occurring. These Fings Call for Integrating All of these Factors Into Fraud Prevention Strategies to Create a Safer and More Accountable Environment. It is hoped that this Research Will Provide Insight for Practitioners and Scientists in Designing Effective Policies to Prevent Fraud in Various Sectors.

Fostered partners are partners formed by KKN group III students in Rato Village, Bolo Subdistrict while business actors are those in the village of Rato with the type of business, namely typical regional snacks. This activity aims to provide knowledge to fostered partners and also business people in Rato Village about business ethics that partners need to have in doing business. The method offered to partners / SMEs is in the form of education / socialization using LEAFLETS which are carried out door to door. The material provided in the leaflet includes a discussion of (1) the role of ethics in doing business for MSME actors, (2) the benefits of doing business for MSME actors, (3) the application of ethical principles in doing business in financial, marketing, production and HR activities. The results of this activity show that flower pangaha MSMEs are very enthusiastic in listening and discussing during the activity. In addition, it can provide knowledge about ethics in running a business.

Doing business, big or small, is bound by ethical issues. Ethics refer to what a person should do morally. The partners of the PKM activity are SMEs engaged in creative craft products made of acrylic/mute and knitted materials. located in Serang Banten. The PKM activity aims to provide knowledge to partners about business ethics that partners need to have in doing business. plus the partner's business is located in a densely populated area. It is necessary to maintain ethical behavior where the partner's business is located. the method offered to partners/SMEs is in the form of education/socialization using LEAFLET which is carried out door to door. . The material provided in the leaflet includes a discussion of the Role of Ethics in doing business for SME actors, Benefits of doing business for SME actors Application of ethical principles in doing business in financial, marketing, production and HR activities. The results of the activity showed that partners were very enthusiastic in listening and discussing during the activity. In addition, it can provide knowledge about ethics in running a business.

This study aims to determine the effect of financial knowledge, financial attitudes, and personality on financial management behavior in MSME actors in Meureubo District, West Aceh Regency. This study is a quantitative study. The sample intended in this study were MSME actors in Meureubo District as many as 84 people. This study uses primary data related to the identity of the respondents, as well as the perceptions of respondents regarding financial knowledge, financial attitudes, the influence of personality and financial management behavior. The analysis used in this study is multiple linear regression analysis (multiple regression). The results of this study indicate that partially 1) there is an influence of financial knowledge on the financial management behavior of MSME actors, 2) there is an influence of financial attitudes on the financial management behavior of MSME actors and 3) there is an influence of personality on the financial management behavior of MSME actors. Simultaneously, financial knowledge, financial attitudes, and personality have a significant effect on the financial management behavior of MSME actors in Meureubo District, West Aceh Regency, with the Fcount value (24.297) greater than Ftable (3.111) and the significance value is 0.000.

This ponder points to analyze the application of Esteem Included Charge (VAT) bookkeeping within the setting of its impact on the planning of company budgetary articulations. In an ever-evolving trade environment, assess controls are an important aspect that companies have to be pay consideration to within the preparation of their money related explanations. Particularly, Esteem Included Charge (VAT) is one of the charges that includes a noteworthy affect on the company's budgetary position. This ponder employments auxiliary information investigation strategies including open monetary explanation information from different businesses. This consider distinguishes the affect of the application of Esteem Included Assess (VAT) bookkeeping on viewpoints of planning monetary articulations such as net salary, cash stream, and value. The comes about uncovered that the strategy of applying VAT can have a noteworthy impact on the company's money related position. In expansion, this consider too investigates the affect of VAT usage on charge hones and corporate social commitments. The comes about give a more profound understanding of the degree to which corporate tax assessment hones impact the planning of money related explanations and corporate social duty. In an period of globalization and harmonization of bookkeeping benchmarks, a profound understanding of the application of VAT and its impact on budgetary articulations is critical for partners, counting speculators, controllers, and company administration. This investigate gives profitable bits of knowledge into the significance of Esteem Included Charge (VAT) bookkeeping within the setting of planning budgetary articulations and can help companies in optimizing assess administration and understanding its affect on their money related execution.

The purpose of this study is to examine the elements that contribute to the Indonesian population's poor insurance knowledge. Even though insurance plays a significant role in offering financial security, public involvement is still minimal. This study highlights a number of important elements, such as a strong sense of communal solidarity, limitations in commercial communication, and inadequate financial literacy. People often rely on unofficial social assistance, which makes them believe that insurance is not necessary. Misunderstandings about the advantages of insurance are also a result of insurance firms' poor marketing strategies and lack of socialization. Data was gathered from a variety of pertinent literature sources using a literature review and qualitative analysis process. The results show that more successful teaching approaches that are appropriate for the local cultural context are required to improve public awareness and involvement in insurance. It is anticipated that this research will aid in the creation of programs and policies that will raise insurance literacy in Indonesia.  

With the rising demand in the food sector, particularly for ready-made spices, CV. Peduli Pangan, which focuses on producing sachets of pepper, has a notable chance for expansion. To address this demand, accurate forecasting of production is essential for guiding choices related to production planning. Forecasting is an important tool for decision-making that underpins various manufacturing and service sectors.This research aims to estimate the ideal production quantity of pepper sachets over the next 12 periods. Regression analysis is utilized to identify the best-fitting model based on the gathered data, facilitating an exploration of how important factors affect production. The resulting regression formula shows that the production levels are impacted by the cost of raw materials (HBB), product defects (PG), and workforce (TK). The constant figure of 11,109.687 signifies the fundamental production level when these factors are not considered. If all other factors are ignored, a decrease in production volume occurs when the raw material price (X1_HBB) is -0.15 and the defect rate (X2_PG) is -0.617. On the other hand, production volume rises if the labor factor (X3_TK) is valued positively at 37.317. This forecasting model is designed to aid CV. Peduli Pangan in making informed and precise production choices.

The main goal of this research is to examine how interest in investing in the Sharia market is influenced by Islamic financial knowledge. A thorough grasp of financial concepts that adhere to Islamic law, such as riba, zakat, and the idea of fairness in financial transactions, is necessary for Islamic financial literacy. Islamic financial literacy may have a significant role in investing choices, as shown by the rising knowledge of halal and Sharia-compliant assets. 200 respondents—both current and potential investors in the Sharia capital market—were given questionnaires as part of this study's quantitative methodology. Higher interest in investing in Sharia capital market products like sukuk and Sharia mutual funds is positively correlated with higher levels of Islamic financial literacy, according to the study's findings. These results underline the need of more comprehensive Islamic financial education initiatives to raise public awareness and aid in the growth of Indonesia's Sharia capital market. In order to stimulate investment interest, it is also determined that improvements in Sharia investment products and supporting regulations are essential. Thus, this research comes to the conclusion that promoting a more inclusive Islamic economy and developing the Sharia capital market may both be greatly aided by increasing Islamic financial literacy. This study shows that interest in investing in the Sharia capital market is strongly influenced by Islamic financial knowledge. Sharia-compliant investment products like sukuk (Islamic bonds) and Sharia mutual funds are more likely to be chosen by investors who have a firm grasp of Islamic financial concepts like riba (usury), zakat (almsgiving), and profit-sharing. The research emphasizes the value of thorough financial education initiatives and easily available information in raising public awareness of Islamic finance. It is anticipated that these initiatives would boost more inclusive and sustainable economic development in Indonesia and raise participation in the Sharia capital market.

This community service aims to improve the quality of goat farming in Semarang City, especially at Ciliwung Farm. This activity focuses on two main aspects, namely building design development training and management training. Building design training emphasizes designing pens that meet goat health, comfort and productivity standards. Aspects such as ventilation, lighting, materials and cage layout are the main focus in this training. Meanwhile, management training is aimed at improving farmers' skills in managing the sales and marketing of goat products. Training materials cover marketing strategies, product development and financial management. It is hoped that through this activity, farmers at Ciliwung Farm can improve the quality of their products, expand their marketing network, and ultimately increase their income. The results of this community service show an increase in the knowledge and skills of breeders in designing good pens and managing goat farming businesses more effectively.

The purpose of this study was to analyze the effect of the use of KIP-Kuliah costs and financial literacy levels on student needs. The study was conducted on 45 KIP-Kuliah recipient students at Universitas PGRI Wiranegara. Data collection was carried out using a questionnaire designed to test the variables of KIP-Kuliah living costs, financial literacy, and student needs. The data were then analyzed using multiple linear regression methods. Based on the results of the study, the level of financial literacy has a positive and significant effect on student needs, with a coefficient of determination of approximately 0.596 (p <0.05). In contrast, the use of KIP-Kuliah living costs does not have a significant effect on student needs (p>0.05). Overall, these variables have an average contribution of 39.9% to the student needs variable. This shows that financial literacy is an important component in maximizing the use of knowledge by students to meet their master's needs. Based on the research findings, steps that can be taken include increasing literacy through education or training programs and evaluating the KIP-Kuliah program to ensure that the funds are used effectively.

Delays in reporting accountability result in inefficient absorption of funds and budgets. Therefore, a study was conducted to investigate the causes of these delays in accountability reports. Based on interviews with two staff members closely involved with the accountability reports, the main causes of the delays were identified: lack of knowledge about the regulations for preparing financial accountability reports and the influence of delays in report preparation. The communication for monitoring the reports is done via mobile phones, indicating that the monitoring and control processes are still manual. This research uses the Assure Model development method, starting with data analysis of the current conditions at the Indonesian Naval Academy, followed by setting standards and objectives to determine whether financial absorption optimization has been achieved. The next step involves modifying the system in use and determining the necessary application for optimization, which is then tested and re-evaluated. The review of this method concludes that an integrated information system based on an ERP-SAP (Enterprise Resource Planning-System Application And Product) application is needed. This system would eliminate the time gap between report submission and accountability review, thus improving budget absorption with an application-based monitoring concept.

This training was held in Pulau Harapan Village. Pulau Harapan Village is a village that has potential in rubber plantations. Most of its people live from rubber farming. In terms of income, people usually get paid from rubber farming once a week. People tend to find it difficult to manage their finances, which they think they only get a little from rubber farming and most of them only work as rubber farmers without any other jobs that produce income. In addition, rubber production is also not very good because most rubber farmers themselves do not understand the science of rubber production management. The purpose of implementing this community service activity is to provide knowledge to rubber farmers about financial management and rubber production management. The training was held for one day. From this training, it was discovered about the obstacles in the training, the results of the training obtained from the discussion and pre-test and post-test stated that rubber farmers had begun to understand about managing finances and understanding rubber production management. The results of this community service can be used as an initial step for further assistance to rubber farmer groups in Pulau Harapan Village.

Village regulations are set out in Law No. 6/2014, which explains that a village has the authority to regulate and oversee the needs of the community, including the authority to manage their own finances. By law, the village government is required to report to the government on its performance as a result of this financial management authority. In its implementation, village financial management must be considered because it is very important. In the management of village finances, there are possible administrative and substantive risks that can lead to legal problems due to the less than optimal capacity of village officials in preparing reports and making reports on financial responsibilities. Seeing Permendagri Number 20 of 2018 regarding efforts to manage village finances starting from planning to accountability. This community service program is intended to provide training and knowledge for village officials in Bumijawa District on how to compile accountable, orderly, participatory, orderly, disciplined, and transparent financial reporting based on applicable regulations. In addition, this community service helps minimize the occurrence of financial irregularities in the future so that village financial managers can avoid things that are against policy

The success and survival of MSMEs is highly dependent on their ability or capacity to manage finances effectively. However, many MSMEs experience obstacles as well as challenges so that they have difficulty in compiling correct and accurate financial statements due to limited access to resources and knowledge. This program aims to improve the ability of MSMEs in Kalitirto and Sukoharjo Villages to make simple financial statements. Through this program, it is hoped that MSMEs can understand the importance of financial statements and be able to calculate their business profits and losses. The method used is socialization to provide an understanding of the importance of financial statements for MSMEs, followed by training and assistance in the process of making them. This program can significantly contribute to improving the competence of MSMEs in the field of accounting, especially in terms of preparing financial statements.

Modern Islamic philosopher and commentator Muhammad Abid Al-Jabiri helped advance the study of Quranic interpretation today. His critical thinking of Arabic reason made him famous among academics. Abid Al Jabiri's "revivalism" spirit motivated his criticism. In this case, the concept is related to the revival of Islam and efforts to change society. Abid Al Jabiri considered the current Islamic revival to be unsuccessful or even considered a failure. Based on this, Abid Al Jabiri wrote the next trilogy. This trilogy begins with his concern about the modern Arab discourse that cannot solve the problem of Islamic revival. The inaccuracy of Arabs in handling traditions (turats) is a factor that causes the Islamic revival to fail. Based on the perception of differences, the dialectic of understanding of contemporary Arab backwardness versus the dialectic of modern Western progress, the urgency of the Islamic revival does not depend on the orientation of development or its facts. According to al-Jabiri, formulating "the revival of Islamic civilization" is not easy, even unable to achieve progress, either in scientific planning or proportional utopian vision. After that, Al-Jabiri focused on turats (Islamic traditions), studying them and understanding them objectively to gain new insights. The main goal of Al-Jabiri's thinking on the whole turats is to realize socially transformative knowledge while maintaining the sustainability of the Islamic civilization revival program. This article examines Al-Jabiri's rational critique through the perspective of the bayani, irfani, and burhani epistemological trilogy and its implications for the development of modern Islamic economics. The main focus of this study is how the concept of rational critique can be applied to support the progress of Islam, especially in the context of Islamic economic theory and practice. This study highlights the relevance of Al-Jabiri's approach in formulating a more critical and progressive framework for Islamic economic thinking, while also responding to the challenges of modernization. This article also analyzes the contribution of the epistemological trilogy to strengthening Islamic financial practices in a global context. The research findings show that this integrative approach is not only relevant to the development of Islamic economics but also offers a solid foundation for innovation in facing the dynamics of the modern economy.    

This research aims to examine the effect of the Debt to Equity Ratio (DER) on the stock value of PT. Ramayana Lestari Sentosa Tbk during the 2019-2023 period. Using quantitative analysis with dependent data obtained from the Indonesia Stock Exchange, the analysis shows that the company's DER was within a moderate range (35%-42%) throughout the study period. The results indicate a negative correlation between DER and stock prices; however, the effect is not significant when viewed partially. The decline in DER in 2023 reflects the company's efforts to strengthen its capital structure and reduce dependence on debt. These findings are expected to enhance investors' knowledge and support the company's operations in developing future financial and investment strategies.    

This research explores the challenges and opportunities faced by Micro, Small and Medium Enterprises (MSMEs) in implementing information technology (IT) and digitalization. Through a qualitative approach with in-depth interviews with MSME owners and managers in various sectors, the results show that MSMEs experience a number of obstacles such as limited financial resources, lack of technological knowledge, and inadequate infrastructure. However, the use of IT can increase efficiency, productivity and market access for MSMEs. External support such as technology training and subsidies from the government are important factors in overcoming this challenge. This research concludes that digital transformation is the key to increasing the competitiveness of MSMEs in the ever-growing digital era. It is hoped that the recommendations will help MSME owners and policy makers formulate strategies to support IT adoption effectively.

This community service program was carried out with the aim of improving the financial literacy of students at the Monash Institute Islamic Boarding School. Through financial literacy counseling in the digital era, this program aims to equip santri with the knowledge and skills needed to make wise investment decisions. The counseling integrates modern educational approaches with Islamic financial practices, adapting to the values espoused by the pesantren. It is expected that through this program, santri can improve their understanding of personal and institutional financial management in a sharia context.