Publication Search

Educational activities to be able to improve skills in calculating the cost of goods manufactured is a Community Service program carried out in Gunung Putri Village. This activity aims to provide education to develop an understanding of the concept of financial management in business. Broadly speaking, by learning about HPP (Cost of Goods Manufactured) residents can control costs that are not needed and increase production efficiency. With this education, it is hoped that MSMEs in Gunung Putri Village will have knowledge that can help determine competitive selling prices and the desired amount of profit. The results of the activity are very good because each factor is influential in realizing the success of education about the implementation of the calculation of the cost of goods manufactured using the full costing method in Gunung Putri Village in a directed and clear manner.

This research aims to analyze the influence of financial literacy on decisions to use sharia pawnshop products. Financial literacy is an important factor that influences individuals in making financial decisions, including choosing sharia-based financial products. In this context, sharia pawnshops are one of the financial institutions that offer financing solutions according to sharia principles. This study uses a quantitative method with a survey approach to sharia pawnshop customers. Data were analyzed using linear regression to measure the relationship between the level of financial literacy and the decision to use sharia pawnshop products. The research results show that financial literacy has a significant influence on customers' decisions in using sharia pawnshop products. The higher the customer's financial literacy, the more likely they are to choose sharia pawnshop products as a financing solution. These findings underline the importance of financial education in increasing community participation in using sharia financial services. The results of the study indicate that simultaneously the variables of financial knowledge, financial management skills, and attitudes towards Islamic finance together have a significant influence on the decision to use Islamic Pawnshop products. The results of multiple linear regression analysis indicate that financial knowledge, skills and financial management have a significant effect on the decision to use Islamic Pawnshop products. Increasing financial knowledge, skills and financial management will increase the decision to use Islamic Pawnshop products.  

This study examines the implementation of Law Number 8 of 2015 within the context of the General Election Commission's (KPU) strategy to increase young voter participation in simultaneous regional elections (Pilkada).  Employing a normative juridical research method with a statutory approach, this analysis investigates the legal basis and KPU's strategies in efforts to enhance young voter engagement.  The research findings indicate that Law No. 8/2015 and PKPU No. 8/2017 provide a comprehensive legal basis for the KPU to implement strategies for increasing young voter participation through various programs such as school-based socialization, social media campaigns, and collaborations with youth organizations and educational institutions. Factors influencing the effectiveness of these strategies include internal aspects such as human resources, knowledge management, and financial support, as well as external factors such as public political awareness, effective communication, and public response. This research concludes that while the legal framework is adequate, more detailed regulations regarding young voters are still needed, and the strategies implemented by the KPU are in line with existing laws.

In the midst of increasingly rapid technological developments, Artificial Intelligence (AI) technology has also been formed as a form of development. The presence of AI technology helps many people complete their work. Including strategic activities in the decision-making process for business development. This research aims to discuss the role of artificial intelligence technology in improving decision making in the business development process by focusing on the Management Information Systems (SIM), Micro, Small and Medium Enterprises (MSMEs), and finance sectors. With a literature review used as a comprehensive research method, it involves collecting and analyzing articles related to the topic from various academic sources. The research results show that Artificial Intelligence (AI) can improve the efficiency and accuracy of decision making through in-depth analysis and algorithm-based predictions. In the Management Information Systems (MIS) sector, artificial intelligence contributes to business automation processes and information management, in the MSME sector, artificial intelligence helps in understanding consumer behavior and market trends. Meanwhile, in the financial sector, AI plays an important role as a risk analyst, financial manager and investment manager. This research is expected to provide knowledge for corporate organizations about the role of artificial intelligence technology in improving the decision-making process.

The purpose of this study is to develop a predictive model to predict the trend of the emas price over time and to investigate how this affects important economic variables. As a popular commodity that is regarded as a safe refuge for investments, changes in the price of emas can have a significant impact on a number of economic indicators, such as inflation, consumer spending, and investment decisions. Compiling historical data on emas prices, macroeconomic variables, and other related topics is a component of research methodology. Regression analysis and ARIMA modeling are two methods of deret waktu analysis that can be used to create an andal model of problems. The model's predictive accuracy is then determined by using appropriate statistical metrics. This study's findings provide new and important information about the factors influencing changes in the price of emas and how they affect the economy as a whole. The model that is being used can be used by investors, financial institutions, and policymakers to predict gold price movements and make informed decisions to mitigate risks and capitalize on opportunities. The implications of this research extend all the way to the emas market since it increases our understanding of the close relationship between commodity prices and economic dynamics. The knowledge gained can help create more comprehensive investment and economic policies, which will eventually affect the stability of the economy and economic growth.

This study aims to obtain empirical evidence regarding the effect of trading volume activity, profitability and solvency on stock returns. This study analyzed 122 samples of banking companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The samples were selected through purposive sampling method and analyzed using multiple linear regression. The results of the study indicate that trading volume activity has no effect on stock returns, profitability has a positive effect on stock returns and solvency has a negative effect on stock returns. The theoretical implications of this study are able to confirm the signal theory based on the hypothesis tests conducted. The practical implications of this study provide knowledge and can be used as consideration for companies regarding financial management policies and as considerations for investors regarding investment decision making

This community service activity was carried out in a broiler chicken farming business located in the city of Tiakur, Southwest Maluku Regency. The purpose of this service to assist livestock entrepreneurs in strengthening MSME management, especially in accounting application, so that the financial reports producted comply with the applicable accounting principles based on SAK-EMKM (Financial Accounting Standars for Micro, Small, and Medium Enterprise). The method used in this activity is Action Research, in the form of assistance with financial report recording for all broiler chicken farming business operators in Tiakur, Southwest Maluku Regency. This activity provides new learning experiences for students, enchancing their knowledge and skills, as well offering motivation and innovation to the community. Additional, this activity also provides an understanding of financial report recording, such as balance sheets and income statemets, for broiler chicken farming businesses.

This community service activity was carried out in a broiler chicken farming business located in the city of Tiakur, Southwest Maluku Regency. The purpose of this service to assist livestock entrepreneurs in strengthening MSME management, especially in accounting application, so that the financial reports producted comply with the applicable accounting principles based on SAK-EMKM (Financial Accounting Standars for Micro, Small, and Medium Enterprise). The method used in this activity is Action Research, in the form of assistance with financial report recording for all broiler chicken farming business operators in Tiakur, Southwest Maluku Regency. This activity provides new learning experiences for students, enchancing their knowledge and skills, as well offering motivation and innovation to the community. Additional, this activity also provides an understanding of financial report recording, such as balance sheets and income statemets, for broiler chicken farming businesses.

This study examines the impact of CEO education on Corporate Social Responsibility disclosure in Indonesian banks, with a focus on the role of CEO characteristics in shaping corporate social practices. Using data from banks listed on the Indonesia Stock Exchange, the study explores the relationship between CEO education level, CEO background in finance, and CSR disclosure, applying the Upper Echelons Theory (UET) to explain how CEO characteristics influence corporate decision-making. The findings reveal a significant positive relationship between CEO education level and CSR disclosure, suggesting that CEOs with higher education are more likely to lead firms that disclose comprehensive CSR information. Conversely, CEOs with a finance background were found to have a negative impact on CSR disclosure, indicating a preference for financial performance over social responsibility. Additionally, company size was found to significantly influence CSR disclosure, with larger companies more likely to engage in CSR reporting. The study contributes to the growing body of literature on CSR disclosure by highlighting the role of CEO education in shaping corporate transparency, particularly in the banking sector. The findings also underscore the need for a balanced perspective in leadership, where a broader commitment to social responsibility and sustainability complements financial expertise.  

Micro, Small, and Medium Enterprises (MSMEs) play a pivotal role in driving Indonesia's economy forward, acting as the cornerstone for inclusive and sustainable economic development. However, these enterprises face a formidable challenge in expanding their operations. While effective financial management is paramount for success, many MSME practitioners lack awareness regarding the significance of meticulous and accurate financial record-keeping. To tackle this challenge, information technology, particularly digital accounting, presents promising solutions capable of enhancing the efficiency and precision of financial reporting. This research delves into the implementation of digital accounting among MSMEs in the Sukarame district, Bandar Lampung, aiming to scrutinize its impact on business performance. Employing a qualitative approach, the study seeks to grasp the perceptions, experiences, and everyday practices of MSME practitioners concerning the utilization of digital accounting applications. Through this inquiry, it aspires to cultivate a more comprehensive and contextual understanding of the ramifications of digital accounting adoption on Lampung's MSME sector, offering pertinent insights for policy formulation and the advancement of digital accounting practices across Indonesia. Ultimately, this study aims to contribute to the body of knowledge surrounding MSMEs' integration of digital accounting, promoting sustainable growth and economic inclusivity in Indonesia.

Education is a means to improve and develop students’ knowledge and skills to face competition in the industrial word. One of the problems faced by vocational school graduates is the low understanding of taxation among vocational school graduates. School principals, department heads and teachers have done many things to improve the competency of their graduate students, starting from improving the curriculum, procuring learning books, improving facilities and infrastructure, as well as training for students. Tax training regarding personal income tax, provided by Buddhi Dharma University lecturers and students, is an effort to improve the competency of vocational school student gradates. This traning is carried out with the hope that vocational school student graduates will have good soft skills and can apply or implement the results of tihis tax in the word of work.

Understanding sharia accounting is an important aspect for Micro and Small Enterprises (MSEs) in managing finances in accordance with sharia principles. This research aims to analyze the level of understanding of sharia accounting by MSEs in Bengkalis Regency. This research uses a descriptive approach with data collection techniques in the form of questionnaires, interviews and documentation. The research results show that the majority of MSEs have an understanding of sharia accounting at a basic level, with the main obstacles being a lack of formal knowledge, minimal training and low financial literacy. This study provides recommendations for improving sharia accounting training for MSEs and provides practical sharia-based guidance to help them manage their finances better.

The aim of this research is to analyze the legal protection of farmers who have expertise in plant breeding. This research method uses legal research with normative research type, which is a type of doctrinal legal research which in certain contexts is known as literature study or document study. The results of this study are that legal protection for plant breeders in Indonesia is still inconsistent, especially in Law Number 12 of 1992 tends to favor large companies with financial and technological resources, while Law Number 29 of 2000 does not provide special treatment for small farmers who face procedural obstacles and high registration costs. Law No. 4/2006 has also not provided special protection to plant breeding farmers. Norm making to protect farmers in plant breeding is faced with several inhibiting factors. These factors include the lack of clear regulations on protecting the rights of traditional farmers, limited access to their participation in the rule-making process, and limited resources and legal knowledge. In addition, the dominance of industrial interests, slow bureaucracy, and lack of communication and socialization of regulations further exacerbate the gap, while favoring modern farmers ignores small and traditional farmers.

The main objective of this study is to fill the knowledge gap in Islamic financial literacy experienced by microfinance customers by identifying their experiences in implementing these practices, the challenges they face and the opportunities that exist. Although this research is qualitative descriptive, this research includes field research. Primary and secondary sources of information were used to compile the results of this study. Research Methods This research uses a qualitative method with a descriptive approach, carried out at BPRS Haji Miskin KC Payakumbuh, identifying both internally and externally so that it can analyze what is currently an obstacle to customer understanding in Islamic financial literacy in murabahah financing products and describe the developments that can be done to improve customer Islamic financial literacy in murabahah financing products.The results of the research The understanding of financing customers is based on the findings of this micro-research that increases in following Islamic financial literacy, increasing customer insights, so customers can distinguish Islamic finance from conventional finance. The obstacles and risks faced by microfinance customers of BPRS Haji Miskin KC Payakumbuh in Islamic financial literacy are that most of the microfinance customers cannot participate in the Islamic finance education program because the distance to the customer's home and the location of the Islamic finance education is very far because the program is carried out at the head office.

Installment Credit with Fiduciary System at Pegadaian (Pawnshop) is quite popular among the public, especially for small and medium enterprises, as it provides easy and fast financing services. The purpose of this study is to understand the implementation of the Fiduciary System Installment Credit Agreement at PT. Pegadaian Larantuka. The theoretical benefit of this research is to provide information for the development of legal knowledge, particularly in the field of civil law regarding Fiduciary System Installment Credit at pawnshops, while the practical benefit is to contribute ideas and suggestions for relevant stakeholders, especially customers. The research method used is empirical research. The data used in this study are based on the relevance of the data sources, which include primary, secondary, and tertiary data. The results of the study indicate that the implementation of the fiduciary system installment credit agreement at PT. Pegadaian Larantuka is offered to individuals who have been running a business for at least one year. The process starts with the prospective customer applying for credit, followed by Pegadaian analyzing the applicant's profile. The prospective customer then completes the necessary requirements and signs an agreement form, binding both parties to a specific object. The factors hindering the proper implementation of the KREASI agreement are typically caused by the customer or debtor's default, which may result from financial issues, negligence, economic conditions, or other unforeseen circumstances.

This community service program aims to socialize the importance of early saving habits to children using an Islamic financial approach, while also contributing to the village of Jaranguda in environmental preservation through the creation of organic and non-organic trash bins. The activities included preparation, socialization of the program, and participation in various social activities, such as group exercises, religious recitations, and the Independence Day celebration. Furthermore, the program developed the creativity of RA Nur Ilmi kindergarten students through games and skill-based activities. The results show that the program successfully fostered positive relationships between the students and the local community, raised awareness about the importance of saving and environmental management, and provided valuable experience for students in applying their knowledge within the community. The program is expected to continue with the support of various stakeholders to generate more long-term and significant impacts.

Adopting the knowledge of total quality management, which is one of the vital factors in improving the quality of products and services by adopting continuous methodologies for development and improvement when integrating this knowledge with green costs, which focus on measuring the cost of the product while taking into account the environmental impacts, and the importance of the study lies in the fact that the phenomenon of environmental pollution and global warming has become a topic of global interest from the political, economic and financial aspects, and most industrial companies in Sudan do not care enough about measuring green costs. This study aims to provide a scientific theoretical framework by identifying the criteria and rules for determining and measuring green costs and obtaining practical results from the study for the possibility of applying them in Sudanese industrial companies. One of the most important results reached by the study is that adopting the culture of total quality management in measuring green costs improves the indicators of growth and continuity in industrial companies in Sudan.

The integration of health insurance with Fixed Deposit Receipts (FDR) and Deposit Pension Schemes (DPS) represents a significant innovation in the banking sector, offering new opportunities for financial institutions, insurers, and consumers. This paper explores the potential of merging health insurance with FDR/DPS schemes, focusing on how such integration can enhance financial inclusivity and healthcare accessibility, particularly in developing countries.  The study outlines the theoretical framework supporting this integration and analyzes the associated challenges, including regulatory and operational barriers.  It also highlights the potential benefits for banks, such as customer base expansion and increased savings attraction, while offering consumers the dual advantage of financial security and health coverage. Through a case study of the banking sector in Bangladesh, this paper provides insights into how such models can be implemented in emerging economies. Additionally, we address the barriers to successful integration, including regulatory hurdles and consumer awareness. The findings indicate that this integration could serve as a strategic tool for banks to broaden their customer base and contribute to the healthcare system's resilience.   Finally, the paper discusses policy implications and future trends, emphasizing the role of technology in facilitating these hybrid financial products.  This research contributes to the growing body of knowledge on the intersection of finance and healthcare, offering strategic directions for stakeholders in both sectors

Consumptive behavior is the behavior of buying goods that are less necessary to fulfill personal satisfaction so that someone no longer distinguishes between needs and wants. The offers presented by e-commerce can be a risk for Udayana University students because they see it as an opportunity to tend to buy goods that may not be essential. When viewed physically, women tend to have more needs than men. So consumptive behavior must be accompanied by an understanding of the knowledge of managing money well. Financial literacy is very useful for students to avoid consumptive behavior. This study aims to see the effect of the use of e-commerce and financial literacy on the consumptive behavior of Udayana University students. The number of samples used in this study was 400 samples. The analysis techniques used were descriptive analysis techniques and Partial Least Squares (PLS) analysis. The results of this study indicate that the use of e-commerce has a positive and significant effect on the consumptive behavior of Udayana University students. This means that there is a unidirectional relationship between the variable of e-commerce use and the variable of consumptive behavior. Meanwhile, financial literacy has a negative effect on the consumptive behavior of Udayana University students. This means that there is a non-unidirectional relationship between the literacy variable and the consumer behavior variable.

This Real Work Lecture (KKN) program was carried out by students of the Muhammadiyah University of North Sumatra in Telaga Pure Village, Langkat Regency. This activity focuses on observing and analyzing the influence of lack of knowledge and saving habits on personal financial management among students. Through this service, students help and educate the public on the importance of knowing and getting used to saving from an early age among students. The main aim of this activity is to increase awareness and knowledge as well as the habit of saving which will have a long-term impact on individuals who implement this. This program consists of several activities, outreach and mutual cooperation activities to maintain a clean environment. The results of this activity show that the impact of the lack of this is still negative and we will continue to try to find a solution. Apart from that, students also succeeded in educating and socializing the importance of knowledge and the habit of saving for personal finances among students.