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This study aims to analyze the effect of digital accounting technology utilization and financial reporting quality on economic decision-making in Jenang Kudus MSMEs. The research method used is quantitative with a causal explanatory research approach . The research sample is Jenang MSMEs in Kudus engaged in regional culinary specialties, with a purposive sampling technique based on the criteria of businesses that have been operating for at least two years and have financial recording activities. Primary data was obtained through the distribution of Likert-scale questionnaires compiled based on research variable indicators. The research instrument was tested for validity and reliability before being analyzed using SmartPLS. The results show that the use of digital accounting technology does not have a significant effect on economic decision-making. Conversely, the quality of financial reports has been shown to have a positive and significant effect on economic decision-making. This finding confirms that the quality of accounting information is more decisive for the success of decision-making than the use of digital accounting technology alone.

This community service activity was motivated by the still low ability of business owners to maintain financial records and digital promotions. Pak Joko Chicken Slaughterhouse is one of the MSMEs experiencing challenges in financial management due to its manual system and lack of use of digital media for business promotion. The objective of this activity was to improve managerial capacity through Microsoft Excel-based digital bookkeeping training and online marketing training with Google Maps and Instagram. The method used was a participatory approach through three stages of activities: field surveys, training, and evaluation of results. The results of the activity showed an increase in partners' understanding and skills in maintaining more structured and accurate financial records using Excel. Partners also succeeded in creating business profiles on Google Maps and business Instagram accounts used to promote products digitally. The tangible impact of this activity is increased awareness of the importance of financial records and digital promotions, as well as increased business competitiveness. In conclusion, digital bookkeeping and digital marketing training has proven effective in driving the transformation of traditional businesses to modern, technology-based management.

This study develops a strategic information system plan to improve customer service at the Food Mood MSME in the food and beverage sector. The Ward and Peppard framework is used to map the business and technology environment through Value Chain, SWOT, PEST, and Porter's Five Forces analyses, which are then broken down into Critical Success Factors and measurable key performance indicators. The research design is a qualitative case study with semi-structured interviews with the owner and employees, observations during peak hours, and a review of operational documents. The mapping results in a prioritized portfolio that places a cloud-based point-of-sale system integrated with QRIS, a lightweight inventory and procurement module, a kitchen display system, and basic accounting as the foundation, followed by a mini customer relationship management and loyalty program, online channel integration, a sales dashboard, and simple demand forecasting. The formulated performance targets include a wait time of no more than eight minutes, an order error rate below one percent, stock-outs of less than one day per month, and 100% transaction recording. The suggested three-month roadmap is operational and provides immediate benefits in terms of increased service speed, data accuracy, and potential customer retention, while also confirming the relevance of Ward and Peppard's approach for the Indonesian MSME context.

Nutritional problems among preschool children remain a global and national concern. WHO (2017) reported that approximately 54% of child mortality under five is caused by malnutrition, while in Indonesia the prevalence of picky eaters reaches 20%, with West Java recording as high as 41.9%. The 2018 Basic Health Research (Riskesdas) data showed that the national stunting rate was still high at 30.8%, far from the national target of 19% in 2024. This study aimed to examine the relationship between picky eating behavior and physical activity with the nutritional status of preschool children at PAUD Kiddy Kid Center Banda Aceh. This was an analytical study with a cross-sectional design. The population included all 42 preschool children at the institution, selected through total sampling. Data analysis was carried out using univariate and bivariate (Chi-Square test) analyses. The results showed a significant relationship between picky eating behavior and nutritional status (p = 0.001), as well as between physical activity and nutritional status (p = 0.001). Conclusion: There is a significant association between picky eating behavior, physical activity, and the nutritional status of preschool children. It is recommended that schools and parents collaborate in promoting healthy eating patterns and encouraging physical activity from an early age.

Village-Owned Enterprises (BUMDes) function as important economic institutions that contribute to enhancing the welfare and independence of rural communities. BUMDes Maju Rahayu, as one of the rapidly developing BUMDes, requires a reliable and effective accounting information system to support transparent and accountable financial management. This study aims to evaluate the implementation of the accounting information system at BUMDes Maju Rahayu using a qualitative approach with a case study method. Data collection was conducted through in-depth interviews with BUMDes managers and direct observation of financial recording and reporting processes. The findings reveal that the existing accounting system still faces several challenges, including incomplete documentation, limited internal control, and dependence on manual bookkeeping. These issues hinder the accuracy and timeliness of financial information. The study recommends capacity-building for human resources, adoption of technology-based accounting systems, and strengthening of internal control procedures to improve financial management quality and organizational performance in BUMDes operations.

The utilization of Quick Response Code Indonesian Standard (QRIS) by Micro, Small, and Medium Enterprises (MSMEs) in Indonesia has an important role in encouraging digitalization of transactions and improving financial recording and reporting. The background of this study is the need for MSMEs to adapt to the development of digital payment technology, especially in the midst of accelerated digitization triggered by the COVID-19 pandemic. Although QRIS provides various benefits, such as ease of transactions and automatic recording, there are still a number of obstacles such as limited digital literacy, uneven infrastructure, and concerns related to cybersecurity, especially in remote areas. This study uses a qualitative method with a case study approach to SMEs that have adopted QRIS in several regions in Indonesia. Data were collected through field observations, and documentation studies related to the use of QRIS in business activities. Data analysis was conducted thematically to explore in-depth understanding of the experiences, challenges, and benefits felt by MSME actors in the use of QRIS. The results showed that QRIS makes it easier for MSMEs to process payments and automatic digital transaction recording, thereby increasing the accuracy and transparency of financial statements. However, limited access to electricity, digital devices, and digital security literacy are significant barriers to optimal implementation of QRIS. The security aspect of digital transactions is an important concern for MSMEs, who need further education and technical support. Thus, strengthening digital literacy, improving infrastructure, and strict cybersecurity regulations are urgently needed to encourage wider and inclusive adoption of QRIS among MSMEs in Indonesia.

This study aims to describe and analyze the meanings contained in the cultural utterance Hase Hawaka among the people of Nanaet Village, Nanaet Duabesi District, Belu Regency, East Nusa Tenggara. Hase Hawaka is a traditional expression that has been passed down from generation to generation, embodying deep social, moral, and spiritual values within the community. The study employs a qualitative approach using structural theory to reveal the implicit meanings embedded in this traditional discourse. Data were collected through observation and interview methods, supported by note-taking and recording techniques to obtain authentic data from native speakers. The results show that Hase Hawaka serves not only as a means of traditional communication but also as a medium for cultural education that conveys values of respect, unity, and social responsibility. Furthermore, the meanings contained within Hase Hawaka reflect the community’s worldview about the balance between humans, nature, and the Creator. Therefore, Hase Hawaka plays an important role in preserving cultural identity and strengthening the social cohesion of the Nanaet community.

This community service program aims to improve the accountability and financial management capabilities of small businesses through the implementation of simple bookkeeping based on Excel templates at the Permata Chips MSME in Sentang Village, Asahan Regency. The main problems faced by partners were the lack of a transaction recording system, the mixing of business and personal finances, and the lack of financial reports that could be used to evaluate business performance. Through counseling, training, and technical assistance, this program succeeded in improving partners' financial literacy in preparing Excel-based Daily Cash Books, Profit and Loss Reports, Cash Flow Reports, and Balance Sheets. The results of the activity showed significant changes, where partners were able to record transactions systematically, document transaction evidence, and separate personal and business finances. The implementation of this bookkeeping became the basis for business decision-making and opened up opportunities for access to capital. Thus, this program contributed to improving small business accountability and is expected to be replicated in other MSMEs.

This community service activity aimed to enhance English pronunciation skills and establish a consistent speaking habit among students of SMKN 3 Palangka Raya. Thirty-six students of class X TKJ (Computer and Network Engineering) participated in a one-month program using thematic sentence templates, repetitive pronunciation drills, and self-reflection through voice recording feedback. The implementation employed a participatory and descriptive-qualitative approach, involving active collaboration between facilitators, teachers, and students throughout all stages. Weekly themes included self-introduction, daily activities, hobbies, and opinions to create a contextual and meaningful learning situation relevant to students’ daily lives. The results showed noticeable improvement in pronunciation clarity, increased awareness of pronunciation errors, and higher confidence in speaking English during classroom activities. However, aspects such as fluency and vocabulary variation remained limited due to the short duration of the program. Overall, the pronunciation habituation strategy proved effective in fostering awareness, comfort, and sustainable speaking habits when applied consistently over a longer period.

PT Care Spunbond faces significant challenges in managing production status reports due to its reliance on a manual, paper-based recording system. This results in non-real-time data input, slow data processing, and a high risk of data loss or corruption. To address these issues, this study aims to design a user-friendly, web-based dashboard for monitoring and reporting production status. This system is designed to enable fast data input, provide easy access for the Quality department, and provide secure and integrated data storage. The research method used is a descriptive approach with data collection techniques through observation, interviews, and literature studies. After that, a system analysis was conducted using the PIECES framework to identify existing problems, followed by the design of a UML (Unified Modeling Language)-based system. The results show that the proposed system can improve data processing efficiency, improve report accuracy, and ensure better production data security. With the implementation of this system, the company is expected to accelerate data-driven decision-making, increase transparency, and support efforts to continuously improve product quality.

This research aims to analyze the implementation of the Accurate accounting system in the cash transaction recording process at PT XYZ, a cement distributor company focused in eastern Indonesia, particularly in East Nusa Tenggara. Along with business growth, the company transitioned from manual recording using Microsoft Excel to a computerized system to enhance efficiency and accuracy. This study employs a descriptive qualitative method with data collection techniques through interviews, observations, and documentation. The analysis focuses on comparing processes before and after the use of Accurate, its contribution to efficiency, and the challenges faced during implementation. The research results show that the Accurate system significantly improves efficiency by automating journal processes, minimizing human error, and presenting financial data in real-time and structured formats. However, challenges related to discipline in timely transaction input were found, causing discrepancies between system balances and bank statements. The solution to these challenges is to improve the finance team's discipline in performing daily data input.

The purpose of this study is to evaluate the preparation of foundation financial statements by KJA XYZ using automatic Microsoft Excel and assess its compliance with ISAK 335. This research employs a qualitative descriptive approach, utilizing observation, interviews, and documentation as data collection techniques. The analysis was carried out descriptively, by presenting the results of data management in narrative form. The results of the study indicate that the preparation of foundation financial statements by KJA XYZ using Microsoft Excel is in accordance with ISAK 335, which includes financial position statements, comprehensive income statements, net asset change statements, cash flow statements, and notes to the financial statements. The use of Microsoft Excel has been proven to simplify and increase the accuracy of recording.

This study focuses on the implementation of Good Corporate Governance values such as transparency, accountability, responsibility, independence, and fairness in managing payments and accounts receivable collection at PT. BLY, a galvanizing services company based in Surabaya. Using a qualitative case study approach, data were collected through in-depth interviews and observations over five months. The results indicate that these five principles have been consistently applied, supported by a well-organized recording system, complete documentation, and coordination across divisions. However, challenges such as document delays and potential human errors need to be addressed. Aging reports of receivables and payables reflect healthy financial management. This study recommends improving the information system and staff training to strengthen the implementation of Good Corporate Governance and support the sustainable continuity of PT. BLY’s business.  

This study aims to evaluate the financial recording system implemented by Micro, Small, and Medium Enterprises (MSMEs) in the culinary sector, and analyze its impact on business performance. MSMEs are a very dynamic sector and contribute significantly to the national economy, but many of them do not yet have an adequate financial recording system. Good financial recording is key in business decision making, budget planning, and profitability assessment. The population in this study were 370 culinary MSMEs in Harjosari I Village. The research sample was taken at 20%, namely 74 respondents. The study used a quantitative approach with a survey method through the distribution of questionnaires to 74 culinary MSMEs in Harjosari I Village, Medan Amplas. Data analysis was carried out using simple linear regression to see the relationship between the quality of the financial recording system as an independent variable and business performance as a dependent variable. The results showed that the better the financial recording system, the better the business performance, this can be shown by the regression equation, Y = 1.395 + 0.308 + e. The research results indicate that improving accounting literacy and the use of digital technologies, such as MSME bookkeeping applications, are essential. The involvement of local governments and financial institutions is crucial in educating and facilitating digital-based bookkeeping systems for culinary MSMEs to enhance their competitiveness and business sustainability.

This study aims to analyze the effect of using multi-platform accounting on the timeliness and accuracy of financial reporting at PT XYZ, a service company engaged in the distribution of cement. In carrying out its operations, this company uses three different types of accounting applications in the financial recording process, namely Microsoft Excel, Accurate and Semenku. This study uses a descriptive qualitative research method and data collection through observation. The results of the study indicate that the use of multiple platforms simultaneously can cause data inconsistencies and slow down the financial reporting process, but on the other hand it also provides flexibility in recording transactions. Therefore, system integration or evaluation of platform use is needed to improve the efficiency and accuracy of financial reporting.

This study was conducted with the aim of analyzing the difference invehicle traffic volume in the morning and afternoon on the Moch.Sruji-Jalan PB.Sudirman road section in Jember Regency. The survey was conducted through field observationby directly recording vehicle volume at 15-minute intervalsminutes, covering four categories of vehicles: heavy vehicles, light vehicles, motorcycles, and non-motorized vehicles. The data obtained was analyzedusing a quantitative approach assisted by the SPSS application, including a normality testand a mean difference test to determine the significance of the difference invehicle volume between the two observation times. Descriptively, traffic flowin the morning had a higher volume, especially during peak hoursaround 06.00-08.00 with a total of 450-500 vehicles, whilein the afternoon it was in the range of 250-350 vehicles. In addition, motorcycleswere the most dominant type of vehicle in traffic flow compared toother vehicle categories. The conclusion of this study is that the pattern ofcommunity activity, which is more intense in the morning, makes this perioda peak hour with the potential to cause congestion. The results of this studyare expected to be taken into consideration in the formulation of targeted traffic engineering policiesin the study area.

This study addresses the inefficiencies in the manual student payment administration system currently used at SMK Bina Insan Nusantara, which relies on handwritten ledgers and Microsoft Excel spreadsheets, leading to frequent data errors, delayed reporting, and difficulties in retrieving payment records. The research aims to design a web-based information system to streamline the recording, monitoring, and reporting of student payments. A descriptive research approach was employed, with data collected through direct observation, semi-structured interviews with administrative staff, and literature review. System analysis was conducted using the PIECES framework, and system design followed the Unified Modeling Language (UML) methodology. The proposed system features user authentication, student data management, real-time payment input, digital receipt generation, and automated reporting (daily, monthly, and yearly). Black-box testing confirmed that the system functions as intended, validating inputs, processing transactions accurately, and generating reliable outputs. Findings indicate that the web-based system significantly improves data accuracy, operational efficiency, accessibility, and service quality compared to the existing manual process. The implementation of this system enables school administrators to manage payments more effectively, provides students and parents with timely access to payment information, and supports faster, data-driven decision-making by school leadership and the foundation. Future enhancements could include mobile integration and online payment gateways.

In the digital era, business entities increasingly rely on computerized systems to manage financial activities efficiently. This study aims to design and develop a web-based financial reporting application for UD Jaya Abadi, a trading company located in Magetan Regency. The development process utilized the Rapid Application Development (RAD) methodology to ensure user involvement and rapid prototyping. Data were collected through observation and interviews with the business owner to identify problems in manual bookkeeping and report preparation. The resulting application automates financial processes including sales, purchases, journal entries, and financial reporting in accordance with SAK ETAP standards. System modules include master data management, transaction recording, and financial reporting such as income statements, balance sheets, and cash flow reports. Testing using the black box method confirmed that all system functions operated correctly. This web-based system enhances data accuracy, minimizes human error, and provides real-time access to financial information, significantly improving the efficiency of financial management at UD Jaya Abadi.

This community service program aims to improve the basic accounting literacy of the students (santri) at Pondok Pesantren Nurmadani NW Montong Lisung as a strategic effort to strengthen their financial independence. The program was initiated in response to the limited understanding of systematic financial management among santri, despite their involvement in various economic activities within the pesantren, such as the cooperative, canteen, and student organizations. The activities were carried out through four main stages: needs assessment, socialization of basic accounting concepts, financial record-keeping training, and evaluation accompanied by follow-up assistance. Interactive learning methods and experiential learning approaches were applied to ensure that participants not only understood theoretical concepts but were also able to practice them directly. The results showed a significant increase in the santris’ knowledge of the basic accounting equation, general journal, ledger posting, and preparation of simple financial statements. In addition to improved knowledge, there was also a positive shift in attitudes toward the importance of transparency, accountability, and sound financial governance. Several pesantren units began implementing the financial recording formats introduced during the training. Overall, this program successfully enhanced the technical skills and financial awareness of the santri and contributed to strengthening the pesantren’s financial management practices in a more professional and sustainable manner.

Asset management, especially cash, is important for the development of the company, one way that companies control cash out, especially for those with relatively small amounts to be paid regularly, can be done by forming petty cash. The purpose of this study is to analysis the petty cash procedure at PT XYZ to find out how the petty cash recording system at PT XYZ and what supporting documents are used to recognize petty cash expenditures. The research was conducted using a Qualitative Case Study approach. The results of the analysis show that the petty cash procedure at PT XYZ has been running quite well in controlling the company's operational expenses, especially for expenses with a relatively small nominal, Petty cash expenditures at PT XYZ use the fluctuation method in recording petty cash.