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The problem of this research is how the implementation of the management control system in TOSERBA MMTC and what strategies are carried out to improve competitiveness in TOSERBA MMTC. The purpose of this study is to determine how the implementation of the management control system in TOSERBA MMTC and to determine what strategies are carried out to improve competitiveness in TOSERBA MMTC. This research method uses a qualitative approach. The data analysis techniques used are data reduction, data presentation and drawing conclusions. The results of the study TOSERBA MMTC has implemented a structured management control system at three levels: strategic, operational, and financial. Strategic involves quarterly planning based on historical data; operational combines computerized information systems and a collaborative work culture; while finance applies tiered authorization and bottom-up budgeting, which has successfully reduced budget deviations by 22%. To improve competitiveness, MMTC carries a hyperlocal strategy by selling 45% local products, digital transformation such as WhatsApp Business and dynamic discount systems, and marketing through local social media and digital loyalty programs, which have proven effective in increasing sales and customer retention.

This activity aims to increase the business capacity of MSME actors through business management training, digital marketing, and technical assistance. The activity was held on April 16, 2025 at the Tempe Tofu Production Center, Jl. Macan Lindungan No.43 Bukit Kecil Village, Ilir Barat 1 District, Palembang, with a total of 20 traders. The methods used include initial observation, program socialization, financial management training, social media workshops, and marketing strategy assistance. The results showed that 80% of participants began to use digital platforms for promotion, 7 traders succeeded in preparing capital assistance proposals, there was an improvement in product packaging, and the formation of the "Tahu Tempe Mandiri" business group. This program has a positive impact on increasing turnover and market access. For sustainability, it is recommended that there be further training and collaboration with relevant agencies.

This research uses a qualitative method to explore the role of digital marketing skills in enhancing the competitiveness of Islamic banking institutions in the era of digital transformation. The rapid development of information technology requires financial institutions, including Islamic banks, to adapt to digital-based marketing strategies to remain competitive in the market. Digital marketing skills such as social media management, search engine optimization (SEO), content marketing, and digital data analysis have become essential in effectively reaching customers and building strong brand awareness. This study was conducted through in-depth interviews with Islamic banking practitioners and analysis of documentation related to digital marketing strategies. The findings reveal that mastering digital marketing skills significantly helps Islamic banking institutions expand their market reach, improve customer engagement, and strengthen their competitive position in the financial industry. Moreover, the proper implementation of digital marketing also enhances promotional cost efficiency and encourages product and service innovation based on customer needs. These findings serve as a vital reference in developing more relevant Islamic marketing strategies for the current era.

This UMKM socialization activity aims to develop the digital competence of UMKM actors in order to create digital entrepreneurs who can compete with the complex dynamics of today's market. With the digitalization of UMKM actors, It is anticipated that UMKM owners will recognize the significance of strengthening their understanding of financial management, marketing strategies, and the application of appropriate technology, so that they can position their businesses effectively and efficiently. This activity uses the Lecture and Drill and Practice methods which can attract the public to join in the activity. The data from this study reveals, (1) The socialization of UMKM digitalization provides benefits for the development of UMKM businesses in Purwodiningratan Village, (2) Increases digital competence for UMKM actors in the use of digital marketing platforms such as: marketplaces, digital payment methods using QR Code scans (QRIS), and digital financial records, and (3) UMKM actors are able to practice making digital payments in the form of QR Codes (QRIS) independently so that digital entrepreneurs can develop in Purwodiningratan Village.

This study aims to explore the implementation of the Balanced Scorecard (BSC) through the digital system "MyCore" in measuring and improving employee performance at Bank BRI Unit Sokaraja Tengah. Using a descriptive qualitative approach, data were collected through semi-structured interviews with key informants, observations of work practices, and analysis of internal documents (performance reports, SOPs). Data analysis was carried out through data reduction, data presentation, and drawing conclusions with verification through source triangulation. The research findings indicate that the "MyCore" system integrates four BSC perspectives (finance, customer, internal business process, learning & growth) with specific performance indicators that affect incentives and career development. The financial and customer perspectives appear to have a strong emphasis, reflected in the direct impact on incentives and bonuses. The implementation of internal business processes is supported by standardization through MyCore and technology adoption. The importance of the learning and growth perspective is realized through regular training programs and bootcamp interventions for low-performing employees, which have proven effective in improving subsequent evaluation scores. In general, the implementation of the BSC via MyCore creates a structured, transparent, and adaptive assessment mechanism, encouraging productivity and professionalism. The implications of this study emphasize the importance of a transparent performance evaluation system that has a direct impact on career development and incentives, while also demonstrating the effectiveness of structured interventions in improving employee performance at the micro banking unit level.

This study aims to explore the role of the Data Management Information System (SIMD) in increasing transparency and building public trust in Zakat, Infak, and Sedekah (ZIS) institutions in North Sumatra. Using a descriptive qualitative approach, this study examines how the application of information technology contributes to more open and accountable governance. Data were collected through in-depth interviews, direct observation, and documentation analysis at ZIS institutions that have adopted a digital system. The results of the study indicate that the use of SIMD allows ZIS institutions to automatically record transactions, present financial reports in real time, and expand access to information for the public. Transparency resulting from digitalization encourages increased community participation and strengthens the legitimacy of institutions in the eyes of muzakki and mustahik. This study also found that transparency acts as a mediating variable between the implementation of information systems and the level of public trust. Trust is built through the consistency of institutions in providing open, accurate, and easily accessible information. This study provides a conceptual contribution to the development of a model of the relationship between information technology, transparency, and public trust, as well as practical recommendations for strengthening digital governance in the Islamic philanthropy sector. Policy implications include the need for regulatory support in expanding the digitalization of ZIS institutions in an inclusive and sustainable manner.    

Islamic financial management is a crucial element in sustaining the growth of the Islamic banking industry in Indonesia. This study aims to analyze how Islamic financial management practices are carried out in national banking by referring to the regulations set by OJK, Bank Indonesia, and DSN-MUI. Using a qualitative-descriptive approach, this study examines policy documents, regulatory frameworks, and operational practices of Islamic financial institutions. The results of the study show that the implementation of Islamic financial management has adopted Islamic principles through the structure of fund raising, financing distribution, and risk and compliance governance. However, implementation in the field still faces various obstacles, both from the internal side such as limited human resources and gaps in understanding of regulations, as well as from the external side in the form of accelerated digitalization, weak coordination between authorities, and legal uncertainty. This research emphasizes the need to strengthen the capacity of industry players, adaptive regulatory updates, and institutional synergy so that the Islamic financial system can grow sustainably and in line with sharia principles.

This study aims to comprehensively examine the role of women in agricultural economic development through three main focuses: women's real contribution in agricultural economic activities, structural and socio-cultural barriers that limit their participation, and empowerment strategies to realize a more inclusive agricultural economy. The background of this research stems from the reality that although women play a significant role in various aspects of agricultural production and resource management, recognition of their contribution is still structurally and culturally limited. This research uses a descriptive qualitative method with a library research approach, which utilizes primary sources such as official government documents and reports of international institutions, as well as secondary sources in the form of relevant scientific literature. Data were collected through a systematic search of digital databases, then analyzed using content analysis techniques to identify key themes related to the roles, barriers and strategies for empowering women in the agricultural economy. The results show that women have concrete contributions in production activities, processing of agricultural products, and financial management of farm-based households. However, their participation is still hampered by patriarchal structures, limited access to resources (such as land, capital, and training), and social norms that tend to marginalize women's role in decision-making. Effective empowerment strategies include strengthening women's capacity through education and skills training, forming women's farmer groups, and advocating for policies that support gender equality in agricultural development. In conclusion, the role of women in the agricultural economy is not only relevant but also crucial in promoting food security and sustainable rural development. Therefore, the integration of gender perspectives in agricultural policy is an urgency that cannot be ignored.

Corruption in the disbursement of educational aid funds poses a serious challenge that undermines the effectiveness of education policies in Indonesia, particularly within programs such as the Indonesia Smart Program (PIP) and the Family Hope Program (PKH). Irregularities in fund management, weak supervision, and the lack of transparency and accountability have led to unequal distribution of aid and a decline in the quality of educational services. This study aims to evaluate the impact of anti-corruption policies on the effectiveness of educational fund distribution through a normative approach using secondary data. The findings indicate that the implementation of anti-corruption policies, supported by the digitalization of financial systems, public participation, and institutional reform at the local level, has a significant effect in reducing the misuse of educational funds. However, the effectiveness of these policies heavily depends on political commitment, the capacity of supervisory institutions, and public legal awareness. Therefore, synergy between law, technology, a culture of integrity, and community participation is essential to building clean and equitable education governance in pursuit of Indonesia Emas 2045.  

The community service program (PKM) carried out for women entrepreneurs in Klinting Village, Somagede District, Banyumas Regency. The program mainly aims to improve community understanding of business financial management and increase access to capital in formal financial institutions. The objectives of the PKM are achieved through socialization on business financial management and strategies for obtaining efficient capital in formal financial institutions as well as simple bookkeeping training. Through these PKM activities, the awareness of women entrepreneurs in Klinting Village about the importance of effective business financial management and financial records is expectedly increased. Women entrepreneurs were given insight into external capital sources from formal institutions, namely banks, and were introduced to effective strategies for obtaining capital from banks. In addition, entrepreneurs in Klinting Village also gain insight into the risks of informal and illegal loans, as well as how to utilize financial technology, such as digital wallets, to support their business operations. This program is expected to be able to reduce the dependence of women entrepreneurs on informal loans, encourage business sustainability, and build economic independence for the Klinting Village community. In the long term, this program has the potential to strengthen family economic stability while creating inclusive and sustainable business growth

This paper aims to overcome the problem of manual financial recording that is still commonly used by MSMEs, which often causes data loss and inefficiency in financial management. To answer this challenge, researchers developed a mobile-based financial recording application using Flutter and a number of available supporting packages. This application is designed to be able to record and store income and expenditure data directly on the user's mobile device, making it easier for MSMEs to monitor their financial condition in real time. The development was carried out using a waterfall model approach, which includes the stages of analysis, design, implementation, and testing. To test the functional performance of the application, the Black Box testing method is used to assess the accuracy and reliability of the features without looking at the internal code structure. The test results show that all features can function as they should and the application is considered effective in supporting digital MSME financial recording.

Introduction: The integration of Digital Twin (DT) technology and the Internet of Things (IoT) into Building Energy Management Systems (BEMS) offers a transformative approach to optimizing energy consumption in buildings. This study explores the development of a Digital Twin based BEMS prototype, which leverages real time data collection, predictive analytics, and machine learning to enhance energy efficiency, reduce costs, and support sustainability goals in modern buildings. The research also addresses key gaps in current energy management systems, including real time adaptive control and integration with smart grid platforms. Literature Review: Previous research highlights the limitations of traditional BEMS, which often rely on static control strategies and lack real time adaptability. Recent advancements, including predictive maintenance and machine learning integration, have improved energy optimization. However, challenges such as data interoperability, scalability, and cybersecurity remain. This review consolidates current approaches and identifies opportunities for enhancing BEMS through the integration of DT technology, IoT, and machine learning. Materials and Method: The methodology employed involves the design of a Digital Twin based BEMS prototype, incorporating IoT sensors for real time data collection on variables such as HVAC load, occupancy, and environmental factors. The system uses time series forecasting and adaptive control strategies to optimize energy consumption. A case study building is used for validation, with performance metrics such as energy savings, CO₂ footprint reduction, and peak load reduction assessed to evaluate the system's effectiveness. Results and Discussion: The results demonstrate a significant reduction in energy consumption (up to 50%) compared to traditional BEMS, along with improved forecasting accuracy and sustainability performance. The prototype achieved a high R² score in predicting energy usage, validated through real world application in the case study building. The economic feasibility analysis showed substantial cost savings and a strong return on investment, making the system a financially viable solution for energy efficient building management.

This article examines the crucial role of eco-leadership in achieving a sustainable and environmentally friendly economy, particularly within the dynamic context of the digital age and industry 4.0. In this era, the pressure on companies to integrate environmentally friendly initiatives into their corporate social responsibility (CSR) programs is increasing, supported by government policies and regulations in Indonesia. This article highlights that the effectiveness of environmental protection and sustainable corporate performance can be measured through various practices such as waste management, pollution control systems, recycling, and environmental impact mitigation. In conclusion, environmentally oriented leadership plays a central role in promoting more responsible business practices and behaviors, which are essential for reaching sustainability targets and realizing an economy that is not only financially profitable but also responsible for environmental preservation.1

Innovation is a key element in improving business competitiveness and sustainability. This study uses the Systematic Literature Review (SLR) method to analyse the relationship between resources and innovation strategies in entrepreneurship. A total of 22 Scopus-indexed articles were reviewed using the PRISMA approach, focusing on the types of resources (human, financial, technological, informational, and physical) and forms of innovation (product, process, and managerial). The results show that product innovation is largely supported by human resources and technology, where the skills and creativity of the workforce play an important role in the development of new products. Process innovation relies on technology and information, especially in production efficiency and operational digitalisation. Meanwhile, managerial innovation is closely related to human resource management and organisational strategy, which enables companies to be more adaptive to market changes. This study enriches the Resource-Based View (RBV) and Dynamic Capabilities theories, and provides insights for entrepreneurs and policy makers in developing resource-based innovation strategies. In conclusion, successful innovation in entrepreneurship depends on optimal resource utilisation and appropriate policy support to create sustainable innovation.

Principal management plays a crucial role in the development of teachers, significantly influencing their professional competence and performance in carrying out educational responsibilities. This study aims to describe and analyze (1) principal management strategies in teacher development, (2) obstacles encountered during the implementation of these strategies, and (3) solutions to overcome the identified obstacles. The research was conducted at SMA Muhammadiyah 8 Palembang using a qualitative descriptive method. Data collection techniques included interviews with school leaders and teachers, direct observations of school activities, and document analysis related to teacher development programs. Data were analyzed using an interactive model consisting of data collection, data reduction, data presentation, and conclusion drawing. The findings show that principal management in teacher development involves structured planning, implementation of professional training, performance evaluation, mentoring programs, and the establishment of collaborative work teams aligned with the school's vision and mission. However, several obstacles were identified in the implementation process, such as limited human and financial resources, differences in teacher readiness and motivation, resistance to new policies or changes, and difficulties in maintaining consistent monitoring and supervision. To address these challenges, school leaders have adopted various strategies, including intensifying teacher training and mentoring, promoting teamwork among staff, utilizing digital technology to support learning and supervision, and building partnerships with external education stakeholders. Additionally, regular evaluations and feedback mechanisms are conducted to ensure that teacher development programs remain responsive to current needs. This research emphasizes the importance of effective leadership and adaptive strategies in fostering continuous professional growth for teachers within the school environment.

This study was conducted to determine financial management training to improve effectiveness and efficiency using the Ngecash.id website in Micro, Small, and Medium Enterprises (MSMEs) located in Girikerto Village, Sleman. In this study, data sources were obtained from primary data and secondary data. Data were analyzed using descriptive analysis methods. The conclusion of this study is to conduct training on financial management for MSME actors in increasing knowledge digitally through the Ngecash.id website with the output produced in the form of payment receipts or Bills and recording sales reports.

Micro, Small and Medium Enterprises (MSMEs) play an important role in economic growth, but often face obstacles in good financial recording and reporting. Many micro-entrepreneurs in Brangjan Village, West Ungaran, Semarang, do not yet have an adequate understanding of the preparation of systematic financial reports, making it difficult to manage finances and access funding from financial institutions. This community service activity aims to improve the understanding and skills of micro-entrepreneurs in preparing simple financial reports based on easy-to-apply accounting principles. The methods used in this training include counseling, direct practice, and assistance in recording financial transactions, profit and loss reports, and simple balance sheets. Participants are also introduced to the use of technology or digital financial recording applications that can assist in managing their businesses. The results of this training show that most participants experienced an increase in understanding in financial recording, and were able to prepare simple financial reports independently. This training is expected to provide long-term benefits for micro-entrepreneurs in developing their businesses more professionally and sustainably.

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 development of the economy and business sector in every country in the world is a trigger for competition between companies to gain profit. This competition raises demands for the relevance and reliability of the company's financial reports that are sustainable, which are intended to avoid conflict between users of financial reports, both internally and externally, so that proper company management is needed in managing the components in the company. This writing is a descriptive qualitative research in the form of observation, interviews and documentation at PT PLN (Persero). Based on the data found that non-operating assets are still included in the status of operating assets and if not immediately proposed will increase the accumulated depreciation costs. Depreciation costs are one of the elements of the company's operational costs that affect the company's profit because they reduce revenue. In addition to depreciation costs, there are also costs that will have an impact, namely the cost of maintaining warehouse operations. Therefore, the company must develop a more efficient and effective strategy to manage these non-operating assets so as not to burden operations and financial performance in the long term. Thus, it is concluded that in the implementation of the asset management system there are still various obstacles in the form of incomplete administrative data and assets that have not been neatly inventoried and external obstacles such as irregular material returns that further complicate asset data management. So the author makes a recommendation, namely the implementation of an integrated asset digitalization system to help track the condition and location of assets more accurately, to speed up the identification process.

Micro, Small, and Medium Enterprises (MSMEs) have a strategic role in the national economy but face various challenges, such as limited innovation, market access, and less-than-optimal business strategies. This community service activity aims to increase the capacity of MSME players through education regarding business optimization with innovative and strategic approaches. The methods used include training, mentoring, and implementing simple technology to increase the competitiveness of MSMEs. The main focus of education includes product development, digital marketing, financial management, and adaptation strategies to market changes. It is hoped that the results of this activity will increase the understanding and skills of MSME players in managing their businesses more effectively and sustainably. With this education, MSMEs can be better prepared to face business challenges, increase productivity, and expand their market reach.