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This research aims to analyze the role of entrepreneurship socialization and education in fostering the entrepreneurial spirit among the millennial generation, with a case study focus in Kelurahan Perdagangan I, Simalungun Regency. Entrepreneurship socialization and education are crucial steps in fostering entrepreneurial awareness and skills, especially for the younger generation who will face economic challenges in the future. This research used a qualitative method with a case study approach. Data were collected through in-depth interviews with program participants, direct observation in the field, and document analysis related to the KKN program in Kelurahan Perdagangan I. The results showed that the program was successful. The results showed that the entrepreneurship socialization and education program implemented through KKN succeeded in increasing participants' entrepreneurial knowledge, interest, and skills. In particular, SMK students showed increased motivation to start a business after participating in entrepreneurship education. The success of the program was supported by active community involvement and a contextually relevant approach. However, there are some challenges, such as limited access to technology and financial resources, that affect the sustainability of entrepreneurial interest among the millennial generation.

Education about saving from an early age is an important step in forming good financial management skills in children. Educational activities carried out at the Taqwa Mandala Mosque through Real Work Lectures (KKN), aim to increase children's understanding of the importance of saving and simple financial records. The research method used is a qualitative approach with counseling techniques, where children are introduced to the concept of saving using the media "Saving paper and piggy banks." This activity lasted for 15 days, with a focus on direct interaction to facilitate better understanding. The results of this activity show high enthusiasm among children and an increase in their knowledge about financial management. Support from PRM Mandala also plays an important role in the success of the program. Even though there are challenges, such as low interest in saving, this education has succeeded in instilling awareness of the importance of discipline in managing money. It is hoped that this activity can become a model for efforts to develop financial literacy in other communities, as well as have a positive impact in forming healthy financial habits for children.

There are eight different uses for medical records: administrative, legal, financial, research, educational, documentation, public health, planning, and marketing. This study aimed to determine the relationship between knowledge about medical records use value and the behavior of filling out medical record documents by nurses in inpatient room at Mitra Medika Hospital Tanjung Mulia Medan in 2023. This is quantitative research with analytic survey design and used cross sectional approach. The statistical test used spearman rank test. The population in this study were all nurses who worked in Inpatient Room of the Hospital with 89 people and all were sampled. The results of Spearman rank test with a confidence level of 95% or alpha (a) = 0.05 obtained a p value = 0.002, it can be concluded that there was a significant relationship (meaningful) between knowledge of the use value of medical records and the behavior of filling out medical record documents. The correlation coefficient obtained through the Spearman rank statistical test or r value was = 0.319. According to cross tabulation, the results of data analysis (statistical test) are p value (significant value) = 0.002 a = 0.05, indicating that there is a meaningful relationship (significant relationship) between knowledge of the value of using medical records and the practice of filling out medical record paperwork. It is suggested that in order to improve the accuracy of filling up medical record documents, respondents broaden their understanding of the importance of medical records and their use by reading books, articles, and other reading materials.

Sharia economics has become an increasingly popular alternative in the global economic system because of its fair and ethical principles. In Banjar Regency, South Kalimantan Province, the economic potential based on wetlands has not been fully exploited optimally. This research aims to investigate and socialize the implementation of wetland-based sharia economics in the area, with a focus on the potential to increase the welfare of local communities. The research method used is a qualitative-descriptive approach with data collection through in-depth interviews, observation and literature study. The research results show that the socialization of sharia economics in Banjar Regency has not been implemented optimally, even though there is public awareness of sharia principles. The main obstacles faced include threatening public knowledge, lack of government support, and restrictions on access to Islamic financial institutions. This research concludes that there is a need for a comprehensive socialization strategy and collaboration between the government, financial institutions and the community to optimize the use of wetlands within a sharia economic framework. In this way, it is hoped that it can improve the economic welfare of the people of Banjar Regency and make the sharia economy a sustainable economic system.

This study promotes pension funds among MSMEs in Malioboro, Yogyakarta, to increase awareness and understanding of pension planning. Many MSMEs lack knowledge of pension funds, leading to inadequate financial preparation. Socialization methods, including seminars and brochure distribution, effectively conveyed information and increased awareness. Despite challenges, the study found a significant increase in awareness and interest in pension funds among MSMEs. Socialization is an effective way to increase awareness and understanding of pension funds among MSMEs, supporting their financial future.

Financial management is a key aspect in achieving financial well-being of the community. However, the level of financial literacy in Indonesia is still low, requiring education and development of financial literacy to reduce ineffective financial decisions. The Financial Services Authority (OJK) and Universitas Gadjah Mada (UGM) are actively encouraging the improvement of financial literacy, with a focus on education, national campaigns, strengthening infrastructure, and developing affordable financial service products. Financial literacy, which includes knowledge, understanding, skills, and motivation in making financial decisions, has a positive impact on financial management behavior. Individuals with higher levels of financial literacy tend to make better financial decisions, avoid investment fraud, and understand the principles of financial planning. However, income also plays an important role as a moderator, influencing the relationship between financial literacy and financial management. Individuals with low incomes tend to have lower financial literacy, which can affect their financial management practices. Therefore, challenges such as behavioral bias and external factors can affect financial literacy and its management implementation.

The rapid development in the development of accounting information systems, such as Siskeudes, was initially not integrated online with the local government. However, it was later adapted to be integrated online. The purpose of this study was to determine the influence of human resources and the use of information technology on the village financial system. The population in this study were village heads, village secretaries, village treasurers, IT operators, BPD, LPM, and community leaders in the city of Denpasar who made financial reports, namely 27 villages. The sample collection used was the purposive sampling method. The sample in this study was determined as many as 4 respondents in each of the 27 villages, so that 102 respondents were obtained. The data analysis technique used was Descriptive Statistics analysis, classical assumption tests and multiple regression analysis. The results of the analysis showed that Human resources have a significant positive effect on the village financial system in Denpasar City, having an impact on improving the village financial system in Denpasar City. The second result of the use of information technology has a significant positive effect on the village financial system in Denpasar City. The increasing use of information technology will have an impact on improving the village financial system in Denpasar City. The implications of this study are that the villages in Denpasar City in terms of human resources are expected to be able to improve their human resources by providing technical training to improve skills in preparing financial reports so that village officials can carry out their duties and can rely on appropriate technological knowledge and will improve the village financial system. In terms of the use of information technology, it is expected to maximize the use of existing information technology, and use software that is in accordance with applicable government regulations so that it can facilitate existing work and ultimately maximize the village financial system in Denpasar City.

Financial reports as a record of a company's financial information to understand this, efforts are needed to increase student awareness of the importance of financial reports as an important initiative in ensuring that students understand and are proficient in managing the financial dimensions in their personal and professional lives. Educational institutions can implement pedagogical and training programs that emphasize contemporary and effective financial reports. Obtaining the right financial literacy can equip students with the ability to understand the importance of managing finances in a broader context. The objectives of carrying out this Community Service activity are: (1) Introducing financial reports to SMK Palembang students, (2) Upholding the Tri Dharma of Higher Education at Raden Fatah State Islamic University Palembang, (3) Fostering effective cooperation between Raden Fatah State Islamic University Palembang and other stakeholders who influence the prospective progress of Raden Fatah State Islamic University Palembang. The methodology for implementing Community Service involves disseminating information to SMK Palembang students, with a total of 40 participants. The benefits obtained from this Community Service activity include: Students and educators gain a comprehensive understanding of financial reports and foster a public that has a broad perspective and knowledge of financial reports. Keywords: cognition, recognition, financial reports

Community economic empowerment is a strategic step in improving welfare and economic independence, especially in areas rich in local resources. Economic literacy plays a crucial role in this process, as it provides communities with the knowledge and skills to understand and manage resources efficiently and sustainably. This article examines efforts to empower communities economically through the enhancement of literacy and the management of local resources. With an economic literacy approach that covers aspects of financial management, business operations, and marketing, communities can maximize the potential of local resources to create added economic value. This study highlights various forms of local resources, such as agricultural products, fisheries, and handicrafts, and their potential to drive local economic growth. The analysis shows that good economic literacy not only improves the community's ability to make informed economic decisions but also contributes to poverty reduction and overall improvement in the quality of life. Therefore, empowerment through literacy and local resource management is key to achieving inclusive and sustainable economic development.

Students are equipped with the knowledge necessary to acquire the skills they will obtain after completing their education through the use of various facilities, learning resources and learning methods that are in line with their abilities, and are expected to be able and willing to face life. With basic knowledge and comprehensive financial insight, students are expected to be able to manage their finances appropriately and wisely and determine policies to prevent financial problems. It is believed that students' personal financial management can be influenced by financial literacy, financial self-efficacy, and fintech payments. The aim of this research is to determine the influence of financial literacy, financial self-efficacy, and fintech payments on students' personal financial management among FEBI UIN STS Jambi students. This research was carried out using a quantitative descriptive approach and carried out direct observations in the field. The research results obtained are that there is a positive and significant influence of the variables financial literacy (X1), financial self-efficacy (X2), and fintech payments (X3) on students' personal financial management (Y). And the influence of the variables sharia financial literacy, financial cell efficacy and fintech payments on students' personal financial management has an influence of 71.9% and the rest is influenced by other variables from outside this research.

The objective of this community service activity is to enhance the knowledge of residents in Menur Pumpungan Village, Surabaya, regarding business financing, financial management, and business legality. Micro, Small, and Medium Enterprises (MSMES) play a crucial role in the national economy. However, challenges faced by MSMEs, such as limited capital, low financial literacy, and legal issues, often hinder business growth and sustainability. Many MSMES do not yet have a Business Identification Number (NIB) for their operations, and some are even unaware of what an NIB is and its benefits. The methods used include socialization, training, and mentoring. The results of this activity show that 81% of residents understand how to improve the management and legality of their businesses to enhance their market value. The community in Menur Pumpungan Village is able to conduct field surveys to assess conditions and gather data and information related to business issues after consulting with the socialization team. The socialization and mentoring team provided appropriate solutions to partners. However, during the evaluation, 19% of residents/business owners still do not understand the KUR program, and some believe that access to KUR is difficult due to its complex procedures.

Developing countries are countries that value education, but in improving the quality of education services there are gaps in accounting information, such as financial reports which need attention and improvement in their services. The purpose of this study was to determine whether accounting knowledge and education level affect the quality of financial reporting at private secondary schools in Soubrayon 05 Bekasi Regency.  This research is quantitative, with a population of twenty-nine schools in the region and sample data taken using a questionnaire according to purposive sampling technique with a total of 51 people. The data analysis technique used is multiple regression analysis, classical assumptions and hypotheses.  The results of this study indicate that all are valid and reliable, with the accounting knowledge variable showing a significance value of 0.014 below 0.05, and the education level variable showing a significance value of 0.006 below 0.05, which means each is accepted and shows there is an influence on the quality of financial statements. The simultaneous test results also show a significance value of 0.011 below 0.05 where Accounting Knowledge and Education Level together have a significant effect on the Quality of Financial Statements.      

This research aims to determine and analyze the recording of financial reports at the Nurul Haq Islamic boarding school in accordance with Islamic boarding school accounting guidelines which include financial position reports, net asset change reports, cash flow reports and notes to financial reports. The method used in this research is qualitative with a descriptive approach. The results of this research found that currently the Nurul Haq Islamic boarding school only uses simple financial reports because it does not fully understand Islamic boarding school accounting guidelines, due to a lack of knowledge and information regarding Islamic boarding school accounting.

This research was conducted at the Aroma Building Store, which is one of the MSMEs in West Jakarta City. This research aims to find out the application of preparing financial reports based on the Micro, Small and Medium Entity Financial Accounting System (SAK EMKM) at the Aroma Building Store and how to apply the financial reports. aware of SAK EMKM at the Aroma Building Store. The type of research used in the research is a qualitative descriptive approach. The results of this research show that the Aroma Building Shop business owner's understanding of SAK EMKM is still low, and recording and preparing financial reports is still simple based on the business owner's understanding. The owner does not carry out accounting records based on SAK ElMKM (Financial Accounting Standards for Small and Medium Enterprises) because the business owner does not understand, so the recording and preparation of financial reports is still carried out only and manually based on the understanding of the owner of the MSME business, which lacks knowledge and lack of manpower to make financial reports.  The implementation of preparing financial reports based on SAK EMKM at the Aroma Building Store has had a positive impact on the company, where by implementing the preparation of financial reports based on the Micro, Small and Medium Entity Financial Accounting System (SAK EMKM) so that business owners understand and know that there are standards that serve as guidelines in carrying out recording financial reports for business development.

Indonesian School of Kuala Lumpur (SIKL) is an educational institution under the auspices of the Indonesian Embassy in Malaysia. SIKL serves as a school for the children of Indonesian migrants residing in Malaysia. It plays a strategic role and stands at the forefront of educational diplomacy in Malaysia, contributing to the development of Indonesia’s human resources. To keep pace with the rapid advancements in education, science, and the waves of globalization and modernization, SIKL continually strives to achieve excellence in education quality, including the quality of its teaching staff, facilities, output, and all supporting components of the learning process, both within and outside the school environment.The financial literacy activities for children aim to broaden students' knowledge in managing finances from an early age. This community service initiative seeks to introduce financial literacy to Indonesian immigrant children, aged between 5 and 15 years, who lack access to formal education and healthcare. The session is structured around the use of the Monopoly board game, an engaging tool designed to teach basic financial concepts interactively. The outcomes of this session were encouraging and enlightening, highlighting the children's enthusiasm and desire to learn despite their challenging circumstances

Forensic accounting plays a vital role in combating financial crimes resulting from accounting estimates, as it combines specialized knowledge in accounting with forensic investigative skills to analyze financial statements and uncover manipulations.and The research aims to explore how forensic accounting affects the identification of financial crimes related to accounting estimatesThe most important conclusions of the research were : Forensic accounting plays a vital role in discovering financial manipulations and frauds associated with accounting estimates. Through careful examination and forensic analysis of financial statements, forensic accountants are able to detect any manipulation of numbers or exaggeration of profits or losses. andThe most important recommendations include examining the necessity of implementing strict internal control procedures that include reviewing accounting estimates regularly, using forensic accounting methods. This would reduce the chances of financial manipulation and fraud, and this research contributes to clarifyingThe role of forensic accounting in detecting financial crimes related to estimatesAccounting.And improvement transparencyAnd the accuracy of financial reports by examining estimatesAccounting.andDevelop effective financial investigation strategies to combat illegal financial activities.  

This article explores the role of digital transformation in enhancing financial inclusion through Islamic banking, focusing on community digital education and literacy. The primary objective of this research is to empower communities with the necessary knowledge and skills to safely and effectively utilize digital Islamic banking services. This community service program was implemented through training, mentoring, and evaluation designed to increase understanding of Islamic fintech. The findings demonstrate a significant improvement in the comprehension and use of digital Islamic banking services, particularly in previously underserved areas. The study also highlights the importance of collaboration with local Islamic financial institutions to ensure that digital transformation can be inclusively implemented. This article is part of a broader effort to support the National Digital Economy Framework, emphasizing the importance of Islamic banking strategies in strengthening Indonesia's financial system and creating an inclusive and sustainable fintech ecosystem.

Knowledge and understanding about how to use and apply social media in promotional or business activities for tourism actors or the public is very important. Some of the main problems faced by service partners are related to the use and optimization of social media. If the community or tourism actors already have an understanding of these things, their business can grow more rapidly. The aim of implementing this community service is to provide strengthening and understanding of management concepts such as marketing, use of digital media, to develop business for the community or tourism actors in promoting tourist attractions in Tlogokotes Village as service partners. The activity mechanism uses lecture and discussion methods as well as practice or simulation. Each session ends with a question and answer session to find out how far the participants' level of understanding is in responding to the material that has been presented. This community service activity was carried out in three sessions by each team member, and it was carried out well. As a result, service partners can have better knowledge and understanding of management concepts, because the response and enthusiasm of service partners to understand the material presented is quite high. As a recommendation, community service with this theme can be carried out with other service partners such as home industry groups, street vendor groups, traditional market trader groups and so on, so as to expand understanding of management concepts such as Sharia marketing, product packaging and financial management. business better.

Financial reports are an important tool for measuring the performance and financial health of cooperatives. Good financial reports are influenced by the level of knowledge and understanding of human resources in presenting financial reports. This research aims to find out how the financial reports in Kopkar UHT are and their application to SAK ETAP. The research was carried out using direct observation of research objects, interviews with specified informants, as well as documentation in the form of photos of activities and financial report documents. The findings show that Kopkar UHT's financial reports: presents the components of a balance sheet financial report, a report on the calculation of business results, a report on changes in capital, a recapitulation of income and expenses of USP and USW, a recapitulation of cash loans and bills, a recapitulation of turnover from sales of shop units, photocopy services and canteen services . Meanwhile, according to SAK ETAP, the presentation of financial statements consists of a Balance sheet, performance calculation report, capital changes report, cash flow report, CALK. This means that Kopkar UHT only displays three financial report components. that comply with SAK ETAP

This research aims to examine the influence of tax sanctions, tax knowledge, and transparency of financial reports on taxpayer compliance in women's cooperatives. This research is quantitative in type. The population in this study was the Mojosari District women's cooperative for the 2019-2023 period, totaling 20. The sampling technique used the purposive sampling method so that 14 respondents were obtained. This research uses primary data obtained from distributing questionnaires via Google form with a measuring tool in the form of a Likert scale. The data analysis technique uses descriptive statistics with the SmartPLS data testing tool using outer model and inner model measurement models. The research results show that tax sanctions, tax knowledge have a positive and significant effect on taxpayer compliance, while financial report transparency has no effect on taxpayer compliance.