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The Liga 1 Independent Campus Competition Program (PKKM) is an initiative of the Ministry of Education, Culture, Research, and Technology which aims to provide opportunities for students to learn outside the classroom through structured internship activities. The Independent Learning Independent Campus (MBKM) internship program is designed to equip students with readiness to enter the business and industrial world (DUDI), as well as implement course theory through hands-on work practice in the field. The MBKM internship activity which was carried out in Bongo Village, Batudaa Pantai District, Gorontalo Regency, aimed to provide real experience to students in village financial management. Bongo Village was chosen as the location of the internship because of its reputation as the best village in the region. The intern students converted the courses that had been programmed with the practice of implementing the village financial system based on the Siskeudes application. Through this activity, students not only understand the theory of public financial management, but also gain technical and social skills in interacting with village officials and the community. The results of the internship activities show that students are able to understand and operate the Siskeudes system effectively. The knowledge and skills gained are expected to be implemented in nine other villages in Bone Bolango District, as a form of real contribution to more transparent and accountable village financial governance. This program proves that collaboration between universities and village governments can have a positive impact on human resource capacity building and village governance. Thus, MBKM internships are a strategic means in supporting the transformation of higher education that is relevant to the needs of the community and regional development.

Entrepreneurship training is a key strategy for empowering village economies, especially among youth from Karang Taruna and PKK members. In Kaladawa Village, local potential such as agriculture and handicrafts has not been fully utilized due to limited entrepreneurial knowledge and exposure. This program aims to enhance participants' entrepreneurial competencies through practical-based training methods, including interactive lectures, group discussions, and business simulations. A participatory approach was implemented to help participants identify local potentials, develop business ideas, and formulate digital-based marketing strategies. The results of the training indicate a significant improvement in participants’ understanding of entrepreneurship, as reflected in the emergence of innovative business plans focused on local and digital products. Pre- and post-training evaluations showed increased motivation, creativity, and readiness among participants to initiate independent ventures. The training also fostered a sustainable entrepreneurial spirit by covering essential topics such as financial management, digital transformation, and business networking. Participants acknowledged that direct experiences and intensive mentoring during the sessions played a crucial role in building their confidence and competitiveness. However, for long-term success, continuous mentoring and institutional support are required, along with strategic collaboration between stakeholders such as village governments, local MSMEs, and higher education institutions. Thus, this program not only contributes to improving technical and entrepreneurial skills but also plays a pivotal role in developing a self-reliant and sustainable rural entrepreneurial ecosystem. The integration of similar training into broader community empowerment programs is recommended to ensure lasting impact, inclusive access, resilience, innovation, adaptability, creativity, empowerment, collaboration, leadership, and meaningful local economic development.

Housewives in Tinalan GK II RW 04 Prenggan Kotagede Yogyakarta are business actors who manage their businesses with inadequate skills, especially in terms of financial management and recording, as well as entrepreneurial innovation. Financial management is an important aspect for the progress of family entrepreneurship. This is because the actors are faced with the problem of human resource capabilities in financial management and recording. Financial management and recording can be done through accounting, although in this case the standards used are basic and simple. On the other hand, entrepreneurial innovation related to packaging design and marketing is another major problem. Based on these problems, this community service aims to improve the insight, knowledge, and skills of housewives in Tinalan KG II RW 04 Prenggan, Kotagede District, Yogyakarta City in financial management and recording in entrepreneurship and entrepreneurial innovations that need to be done for their businesses.

This community engagement program aims to enhance financial literacy as a preventive measure against the widespread issue of fraudulent investment schemes. Titled “Synergy in Financial Literacy Education: Breaking the Chain of Fraudulent Investment Victims”, the activity was conducted in Sanrobone Village and involved 20 participants consisting of local residents and university students. The method employed was an interactive seminar that combined presentations with open discussions. The results showed a significant increase in participants’ understanding of the characteristics of illegal investments, the importance of personal financial management, and the need for caution in making financial decisions. The synergy between academic institutions and the community is expected to serve as a strategic effort to strengthen financial resilience and reduce the number of victims of investment fraud.

The analysis in this study aims to evaluate the influence of Restaurant Tax, Parking Tax, and Groundwater Tax on the Regional Original Revenue (PAD) of Wonogiri Regency. A quantitative method was applied in this research, utilizing historical data collected from the Regional Financial Management Agency (BPKD) of Wonogiri Regency for the 2020–2024 period. The results indicate that the Restaurant Tax does not have a significant effect on PAD, with a significance value of 0.204. In contrast, both the Parking Tax and Groundwater Tax have a positive and significant impact on PAD, with significance values of 0.001 and 0.007, respectively. These findings suggest that although the number of restaurants has increased, the demand for restaurant services has not kept pace. Meanwhile, the growth in motor vehicle numbers and public awareness of groundwater tax obligations have contributed to the increase in PAD. This study recommends enhancing the effectiveness of tax management and improving public outreach regarding tax obligations by the local government.

PT. Taspen is engaged in the field of Pension Insurance and Old Age Benefits with financial management and reliable services as well as quality insurance products. The purpose of this service is to assist the pension archive management process at Malang Branch. This service is descriptive using observation, interviews, documentation and literature studies. The analysis uses literature studies and direct observations in the field. Administrative activities in the service division are managing, receiving, producing and storing files into archives. Pension archive management plays an important role so that it must be in accordance with established procedures. Pension archives consist of submissions of pension participant rights claims that are stored so as to determine the smoothness of the service process for pension participants. The more files that are collected and stored, the more important archive management is in its role as a source of information that is orderly and neat, making the tasks of the service section for pension participants able to run smoothly and on time. The result of the service is a pension archive management system including receiving archives in the form of file sorting, sorting archive numbers, sterilizing archives, weeding files, scanning, Compressing and ELO (Electronic Leitz Ordner), and storing archives. The storage of archives is carried out by arranging the file boxes on the archive rack according to the archive number listed on the map. The activities of borrowing and rediscovering archives are carried out according to the archive number needed in the participant service process. And another activity is the destruction of pension archives carried out by the general section if they are no longer needed.

This study describes the role of leadership in improving the quality of education through School Based Management which is applied at S MI Roudlotul Jannah Prambon with the formulation of the research problem: What is the role of leadership in improving the quality of education, What are the supporting and inhibiting factors in improving the quality of education through School Based Management . The method used is a qualitative approach with a case study approach. Data collection techniques are used by observation, interviews and documentation studies. Data analysis techniques are made by data reduction, data display and conclusion (verification) and data validity. The results of this study indicate that school principals have implemented SBM to improve the quality of education with the following activities: First, madrasah heads have planned and evaluated school programs, curriculum management and teaching and learning processes, student services, human resource management, financial management, facility management and Infrastructure and School-Community Relations. Second; the head of the madrasa plays a role as; Supervisors, Managerial and Educators thus the leadership role of the head of the madrasa at MI Roudlotul Jannah in order to improve the quality of education, has been quite well demonstrated by the graduation standards which increase every year. Third; supporting and inhibiting factors include: Supporting: Visionary Leadership, Qualified Teachers, Relevant Curriculum, Parental and Community Participation and Adequate Facilities; Barriers: Technology and Globalization Challenges, Lack of Funding Sources, Inadequate Evaluation and Monitoring, Lack of Access to Technology and Infrastructure.

This research seeks to develop a web-based tuition payment system to improve the efficiency of financial administration at SMK Techno Media.The Agile development method was employed, with data collected through observation, interviews, literature review, and documentation. Several challenges were identified, such as delays in processing, inaccuracies in payment information, and inefficiencies in financial reporting. The developed system includes functionalities for generating bills, tracking payment status, sending notifications, and producing financial reports. These features are designed to be utilized by six user roles: administrators, teachers, students, parents, finance staff, and the school principal. The implementation results show notable improvements in data accuracy, information transparency, and administrative efficiency. Furthermore, the system supports digital transformation in the school’s financial management processes.

Financial management in educational institutions in schools is something very important in supporting the quality of education. To realize quality education, professional financial management is needed, so that problems related to school finances can be managed effectively and as efficiently as possible to support a quality learning process. The purpose of this study is to find out how to apply financial management in educational institutions in SD Negeri 17 Cegek. The data collection techniques used in this study were through observation, interviews, and documentation. The data analysis technique uses descriptive analysis. The results of the analysis show that SD Negeri 17 Cegek has implemented professional financial management and in accordance with theory, namely implementing education financing planning, education financing sources, implementation or implementation of education financing, accountability and evaluation of education financing. With these results, overall activities related to financial management management at SD Negeri 17 Cegek are in accordance with the regulations set by the government.

This community service activity in the form of mentoring for MSMEs in Gunung Sari Ulu Village aims to provide understanding to MSME actors in Gunung Sari Ulu Village about the importance of brands and packaging in a product and the need for digital financial management and digital marketing (online). MSME mentoring activities are carried out to innovate Maryam bread products "NULIN" such as: providing new packaging; and digital financial management training with the "SI APIK" application. With the mentoring activities, it is hoped that it can attract public attention to the product and also reach a wider market.

The objective of the dissemination activity on managerial economic practices related to budgeting was to enhance the understanding and capacity of Karang Taruna administrators in managing organizational finances efficiently and responsibly.through training sessions and interviews, participants gained practical insights into planning, controlling, and evaluating budgets based on managerial economics principles. The outcomes of the activity demonstrated that applying efficiency and effectiveness principles in budgeting can improve accountability, transparency, and overall organizational performance.the budgeting process for the 2025 UMKM Bazaar served as a practical example, showing that structured and participatory financial management can enhance organizational governance and optimize the use of available resources.according to the final evaluation, the administrators showed significant improvement in budget planning and management skills, contributing to better performance and increased professionalism within Karang Taruna.this initiative represents a strategic step toward fostering the independence of community organizations in implementing sustainable programs.

This study investigates the implementation of the Indonesian Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in improving financial management in micro-enterprises. The case study focuses on the “Barokah” catfish farming business in Sugih Waras Village, Magetan, East Java. Using a qualitative descriptive method involving interviews, observation, and documentation, the study found that the enterprise initially lacked structured financial documentation. Through targeted mentoring, the business owner was able to develop financial reports compliant with SAK EMKM, leading to enhanced financial literacy, accountability, and business credibility. The study underscores the importance of SAK EMKM in promoting financial inclusion and sustainability among micro-enterprises in rural Indonesia.

Marketing management is a planning process. implementing target market control and acquiring, retaining and growing customers through creating, delivering and communicating superior customer value. The aim of this research is to understand consumer needs and behavior, as well as analyze the market environment, increase consumer awareness and recognition of MSME products or services, increase the ability of MSMEs to compete in the market by developing innovative and effective marketing strategies. As for marketing strategies that can help develop MSME businesses and manage wise financial management, strategies can also be described using a SWOT analysis.

Women's empowerment in the sharia economy has great potential in improving family welfare. However, strategic steps are still needed to overcome the various obstacles faced, both in terms of sharia financial education, access to capital, and social support. Women's empowerment in the sharia economy can be realized through various forms, such as micro, small, and medium enterprises (MSMEs) based on halal and thayyib principles, sharia-based financial management, and the use of sharia fintech to expand access to capital. From the results of interviews and observations, it was found that women's empowerment in the sharia-based economy contributed significantly to improving family welfare.

This study aims to evaluate the financial performance of PT Jasa Marga (Persero) Tbk during the period 2021 to 2024 in an effort to assess the effectiveness of financial management within the infrastructure sector. The main focus of the study is to determine whether there has been an improvement in financial performance based on relevant financial indicators. The analysis was conducted using a descriptive quantitative approach based on the company’s published annual financial statements. The results indicate that, in general, PT Jasa Marga has experienced a significant improvement in financial performance over the past four years. This is reflected in improved liquidity, solvency, profitability, and activity ratios. The increase in toll revenue, as the company’s main source of income, along with profit growth and operational efficiency, serve as key indicators of the success of management strategies in addressing post-pandemic challenges and expanding national toll road projects. Additionally, improved debt management is evidenced by the declining leverage ratios year after year. These findings support the hypothesis that there has been an improvement in financial performance during the observation period.

Puskesmas are the spearhead of the government in providing basic health services to the community in Indonesia. Puskesmas are required to provide excellent quality services to the community, but these expectations have not been met. Government efforts are then made through independent financial management of the Regional Public Service Agency (BLUD). Karang Rejo Health Centre is one of the Health Centres that successfully received a designation by the Government of Tarakan City, North Kalimantan Province as one of the Independent Health Centres with BLUD management. This study aims to analyse the role & interaction between political actors or leaders in Puskesmas in improving the quality of excellent service at Karang Rejo Puskesmas. The research informants are 1). Head of Puskesmas, 2). The Head of Section and Head of Administration. Visitors include patients who come for treatment and take care of health certificates. The research used descriptive qualitative research in order to explore in-depth information about the excellent service of Karang Rejo Health Centre. The results showed that first the Head of Puskesmas is a professional doctor, as a political actor has a very important role, especially when conducting vertical interactions and horizontal interactions. Vertical interaction with the leaders above him (head of department, regent) and horizontal interaction with the leaders below him (head of section & head of administration), causing Karang Rejo Health Centre to become independent with BLUD management. Secondly, in the dimensions of public service quality at Puskesmas Karang Rejo, West Tarakan Sub-district, Tarakan City, North Kalimantan Province, Indonesia, which has been running optimally with an achievement of 85% is the reliability dimension, the responsiveness dimension and the guarantee dimension. These dimensions can be optimal due to changes in the Puskesmas institution which was previously not independent in terms of its finances, turning into independent with BLUD management. Meanwhile, the dimensions of public service quality that have not run optimally and require improved management, amounting to 15%, namely the dimensions of physical evidence and empathy.

Regional income is one of the important indicators in assessing the financial performance of local governments, especially in supporting development and public services. Malang City as one of the regions with growing economic dynamics, requires optimal revenue management through the Regional Financial and Asset Management Agency. The purpose of this study is to analyze the structure and trend of local income and evaluate the allocation of regional spending. The method used is quantitative descriptive with data collection through observation of budget realization reports and analysis of revenue trends. The findings of the study indicate a significant increase in local revenue, especially from the hotel, restaurant, and entertainment tax sector, although there are still challenges in managing assets and transfer funds. The implications of the results of this study are expected to contribute to the development of more effective fiscal policies, as well as increasing transparency and accountability in regional financial management in Malang City. This study also provides strategic recommendations for optimizing regional income in the future.

This study aims to analyze the financial performance of PT Siloam International Hospitals Tbk during the period 2020–2023 using a financial ratio approach. The method employed is a descriptive quantitative analysis of liquidity ratios, capital structure and solvency, return on investment, operational performance, asset utilization, and market size. The results of this study indicate that the company's capital structure and solvency, return on investment, operational performance, and asset utilization ratios are in the very good category, while the liquidity and market size ratios are considered fairly good but not yet optimal. Overall, PT Siloam International Hospitals Tbk demonstrates solid, efficient, and sustainable financial performance, making it a commendable example of financial management excellence in the private hospital sector in Indonesia in the post-pandemic era.    

This study analyzes the effectiveness of the Republic of Indonesia's Audit Board (BPK) in supervising regional financial management. The aim is to assess the extent to which BPK's supervision has encouraged the creation of good governance in regional financial management while identifying obstacles that hinder its effectiveness. Using qualitative methods and secondary data from existing documents and reports, the results of the study indicate that although BPK has attempted to improve accountability and transparency, there are still a number of significant challenges, including low compliance with recommendations and the influence of external factors. This study concludes with recommendations to strengthen BPK's capacity and improve coordination with related institutions to encourage better regional financial management.

Indonesia has a big aspiration to achieve the status of a developed and sovereign country by 2045, known as Indonesia Emas 2045. A strong and adaptive fiscal foundation is a crucial prerequisite to realize this vision. This article aims to analyze the potential for Indonesia's fiscal transformation in the context of this vision. This study uses a qualitative method with a literature study that collects and analyzes from three research journals, namely from economic journals, money and banking credit journals, and financial inclusion development journals, the journals focus on two significant aspects: the necessity of a policy to increase the Value Added Tax (VAT) rate to 12 percent and the influence of the development of the cashless society phenomenon. Through a synthesis and comparative analysis of various previous studies, this article explores the potential economic and social impacts of the increase in tax rates, and identifies the opportunities and challenges posed by the shift in transaction preferences towards non-cash on state revenues and financial management. The results of this study are expected to provide a comprehensive perspective for policy makers in formulating effective, sustainable, and responsive fiscal strategies to economic and social dynamics in order to achieve Indonesia Emas 2045.