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Information technology has an important role in the continuity of business activities for MSMEs. The application of technology to build a business is called effective and efficient digital transformation for MSMEs. One form of digital transformation is in the aspect of recording transactions and finances called Point of Sale (POS). POS is an application in the form of an online cashier with integrated electronic transaction service features which is aimed at increasing the sustainable development of digital entrepreneurs or Digipreneurs through digital transaction services to analyze administrative and financial matters which can help MSMEs. This research aims to prepare for the digital transformation of MSMEs in using digital POS system applications using the I-TOE framework. This research is qualitative in nature with data collection techniques by conducting interviews with 6 MSMEs in Salatiga, Central Java. From the interview results, it can be concluded that through the I-TOE framework, it is known that the readiness for digital MSME transformation is influenced by several aspects (1) Type of business, (2) Age of the manager. (3) Human resources and (4) Environmental demands.

Continuous improvements in infrastructure, security measures, and user education can help address these weaknesses and improve the overall effectiveness of QRIS as a digital payment solution. Some of the roles of using QRIS in the millennial generation are convenience. QRIS makes it easy for millennials to make digital payments without the need to carry cash or credit/debit cards. They can simply use their mobile phones to scan the QR code and complete the payment transaction. QRIS transactions are processed in real-time, meaning payments can be completed almost instantly. Many digital payment platforms that support QRIS offer promotions and discounts to users who make payments using their platform. This is especially attractive to millennials who are always looking for ways to save money.

We used a few financial ratios in this study: the price-earning ratio (PER), net profit margin (NPM), debt-to-equity ratio (DER), current ratio (CR), and economic ratio (ER). Our goal is to gather actual data regarding changes in the financial performance of nickel companies listed on the BEI before and after the implementation of Permen No. 11 in 2019 regarding the export restrictions of nickel ore. This is a quantitative study that uses SPSS and the Paired T-test method. The financial accounts of nickel companies serve as a secondary data source for our investigation.

Community service activities aim to increase understanding and knowledge about digital or non-cash payment systems. This service was carried out at the MSMEs of the "Bu Yani" Grocery Store located in Karanglo, Argomulyo, Sedayu District, Bantul Regency and the MSMEs of the "Bu Ratmi" Grocery Store located in Balong, Kaligintung, Temon District, Kulon Progo Regency. The stages used in service activities are 1. Observation, 2. Presentation, 3. Training and Mentoring, 4. Evaluation. The result of this service activity is that MSME actors already understand QRIS and its benefits as an effective means of payment transactions, and the two grocery store MSMEs already have a new payment instrument with non-cash payments.

Financial management is one of the key factors in determining the success of a company, especially for Micro, Small, and Medium Enterprises (MSMEs) in the digital era. This study aims to analyze the literature that discusses the influence of financial management practices on MSME performance, considering the role of digital technology in financial management. This study explores key aspects of financial management, such as financial planning, budget control, cash flow management, and investment, and how the application of technology can improve its efficiency and effectiveness. The results of the study show that the use of digital technology, such as cloud-based accounting applications and digital payment systems, can improve the accuracy and speed of financial management, which ultimately has a positive impact on MSME performance. This study provides important insights for MSME actors and policy makers in integrating digital technology to strengthen financial management and improve business competitiveness.  

This community service activity aims to implement a digitalization system using BizSchool as a solution to enhance operational efficiency. The methods used include needs observation, software installation, employee training, and system effectiveness evaluation. The implementation results show improved accuracy in cash flow and inventory recording, reduced human errors, and accelerated financial reporting processes. Bizschool also supports deeper data analysis, enabling companies to develop more effective business strategies. This activity recommends utilizing additional features for further integration and regular monitoring to ensure the sustainability of the implementation results. Operational digitalization with systems like Bizschool can serve as a solution for SMEs to increase competitiveness in the market.

This study aims to examine the strategies implemented by the Regional Drinking Water Company (PDAM) in providing adequate clean water and sanitation services in Labuan Bajo Village, Komodo District, West Manggarai Regency. The results indicate that PDAM possesses several strengths, weaknesses, opportunities, and threats in carrying out its functions. The main strengths of PDAM include an extensive distribution network, strong regulatory support, adequate technical capacity, stable availability of raw water, and responsive services. However, its weaknesses include aging infrastructure, limitations in human resource management, financial constraints, the long distance of raw water sources from the distribution center, and frequent service disruptions. The opportunities that PDAM can leverage include regulatory support from the government, increased public awareness of the importance of clean water, the implementation of innovative projects, partnerships with the private sector, and the adoption of modern technology. On the other hand, threats faced by PDAM include the impact of climate change on raw water availability, limited water resources, suboptimal human resource management, and issues with cash flow and long-term funding.By understanding these factors, PDAM can formulate more effective strategies to enhance its performance and provide better clean water and sanitation services. Several recommendations are proposed, including infrastructure revitalization, improved staff training and development, diversification of funding sources, adoption of innovative technologies, and strengthening collaboration with external partners. Implementing these recommendations is expected to support the sustainability of PDAM Labuan Bajo's services in meeting the community's needs for clean water and sanitation in the region.

This research aims to examine the influence of profitability, leverage, and corporate governance on tax planning. The independent variables used in this study are profitability, leverage, and inventory intensity. Meanwhile, the independent variable in this study is tax planning. The tax pre-planning in this study was measured by the Cashl Effectivel Tax Ratel (CETRl). The population in this study is lmanufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2021-2023 period. The determination of the sample in this study used the purposive sampling method. The results of the study show that profitability, leverage, and inventory intensity have a significant effect on tax planning.

Assistance with digital financial reports using the Jaraya application for culinary MSMEs aims to increase the understanding and skills of MSME players in managing financial reports in a more efficient and structured way. Culinary MSMEs often face challenges in accurate and transparent financial records, which can affect their business decisions and business growth. In this program, the Jaraya application is introduced as a practical solution to simplify the process of recording transactions and creating digital financial reports. Assistance is provided through direct training, application usage simulations, and discussions to overcome problems faced by business actors. The results of this assistance show an increase in MSME players' understanding of the importance of organized financial reports and their ability to use the Jaraya application to monitor cash flow, manage profit and loss, and make better business decisions. This program is expected to have a positive impact on more efficient financial management and support the growth of culinary MSMEs in the future.

This research analyzes the role of monetary policy in controlling inflation through a literature study. Monetary policy, with instruments such as interest rates, open market operations, and minimum cash reserves, plays an important role in stabilizing prices. Literature analysis shows that the effectiveness of monetary policy in controlling inflation is highly dependent on economic conditions, political stability and public expectations. In addition, monetary policy sometimes faces limitations in dealing with global crises, which require fiscal policy support for optimal results. It is hoped that the results of this research can become a reference for more effective policies in controlling inflation in the future.

The purpose of this study was to evaluate and analyze the financial performance of PT Indofood Sukses Makmur Tbk (INDF) using financial ratios such as solvency, liquidity, profitability, and activity. This research uses quantitative methodology with an emphasis on numerical data. The data source used for analysis is the financial statements of PT Indofood Sukses Makmur Tbk (INDF) from 2019 to 2023. The results of the analysis conducted provide an overview of the financial condition of PT Indofood Sukses Makmur Tbk (INDF). The current ratio shows generally good performance, while the cash ratio and quick ratio are also in the “good” category. Because PT Indofood Sukses Makmur Tbk (INDF) is able to fulfill its obligations well in the long term, it can be concluded that the company can perform very well. This research is useful for investors, managers and other stakeholders involved in decision making based on accurate and reliable data from the financial industry.

Micro, Small, and Medium Enterprises (MSMEs) are types of economic activities managed by individuals, community groups, or families. Economic development has a major influence on businesses that are included in the national economic sector. Most of the country's income comes from small-scale economic activities. MSMEs have a very important role in advancing the economy both at the regional and national levels. The purpose of this study is to analyze the implementation of a simple bookkeeping system in micro and small businesses at the Kurnia Flower Shop, East Nusa Tenggara. The method used is a qualitative type with a case study type. Data were collected through interviews. The results show that the Kurnia Flower Shop does not apply the Micro, Small, and Medium Entity Financial Accounting Standards (SAK EMKM) in bookkeeping or financial reports that are still made using a cash basis, namely cash in and cash out manually (recorded in the book) and bookkeeping is done every day.

The liquidation of a subsidiary in the banking sector is a strategic step with a significant impact on the financial performance, reputation, and sustainability of the parent company. This study aims to analyze the factors that drive liquidation, both internal such as financial performance, mismanagement, and legal compliance, as well as external such as market changes, natural disasters, and globalization pressures. Data were collected through academic literature review using qualitative approaches and data triangulation to improve the reliability of the results. The results of the study show that poor liquidity management, both due to internal and external factors, is the main cause of liquidation. The impact on the reputation of the parent company is dualistic: on the one hand it increases operational efficiency, but on the other hand it risks creating negative perceptions, such as management failures or employee losses. Therefore, companies must strengthen financial management, utilize technology to monitor cash flow in real-time, and develop flexible risk policies. Transparent communication with stakeholders is also important to minimize reputational impact. This study shows that effective liquidity management supports operational efficiency and increases public confidence, customers, and regulators, relevant for both Islamic and conventional banking in dealing with market dynamics.

The use of the internet is not only limited to utilizing information that can be accessed via social media, but can also be used as a means to carry out trade transactions that have been introduced in Indonesia, namely e-commerce. In e-commerce transactions in cyberspace, it is possible for disputes to occur, just like disputes that occur in a conventional legal relationship. The more numerous and extensive trading activities and e-commerce transactions, the higher the frequency of disputes and this means that there will be many disputes that must be resolved. One of the payments in e-commerce is COD (Cash On Delivery) which is made on the spot after the order from the courier is received by the buyer. In fact, there have been several cases that have resulted in losses felt by the seller in a buying and selling transaction via e-commerce. How to alternatively resolve consumer disputes through an out-of-court settlement process, and how to provide legal protection for consumers and business actors.    

The advancement of payment technology has shifted the role of cash to non-cash systems. Generation Z plays a significant role in the adoption of this technology. One of the innovations introduced by Bank Indonesia is the Quick Response Code Indonesian Standard (QRIS), launched on August 17, 2019, to support digital payments through server-based e-money applications, e-wallets, or mobile banking. This study aims to analyze the factors influencing QRIS usage behavior among Generation Z based on the Unified Theory of Acceptance and Use of Technology (UTAUT). The study employs a quantitative method involving 275 respondents collected through an online questionnaire. Data are analyzed using SmartPLS. The results show that performance expectancy, facilitating conditions, and social influence have a positive influence on QRIS usage behavior. In contrast, effort expectancy does not have an influence. These findings are expected to support strategies for increasing QRIS adoption among Generation Z.

Technological advancements have had a significant impact on facilitating financial transactions, one of which is through the use of digital payment systems. ShopeePay, as one of the e-wallets that has rapidly grown in Indonesia, offers convenience in making cashless transactions. Although ShopeePay is becoming increasingly popular, several factors still influence the behavior of its use, particularly among Generation Z. This study aims to analyze the factors that affect ShopeePay usage behavior among Generation Z students at the Universitas Muhammadiyah Surakarta using the UTAUT model. The sampling method used is convenience sampling. This quantitative research uses primary data collected through an online questionnaire via a Google Form link. A total of 275 respondents are involved in the study. Data analysis is conducted using the Smart PLS application. The results of the study indicate that performance expectancy, social influence, and facilitating conditions have affect use behavior, while effort expectancy does not have use behavior. This study emphasizes the importance of performance, social, and infrastructure support aspects in enhancing the acceptance of ShopeePay as a digital payment technology.

UMKM is an economic platform for the community which is a basic component in the development of economic pillars starting from the lowest level, small and medium enterprises (UKM/UMKM) are types of companies in Indonesia which are owned by individuals or business entities in accordance with the criteria set by Law No. 20 of 2008. UMKM is able to defined as business run by individuals, households, or small-sized business entities. The classification of UMKM is based on limits on annual revenue turnover, total assets, and number of employees. The development and quality improvement needs to get serious support for its further growth, this is not only in terms of capital and ease of doing business, but also needs to be done in terms of management up to the ability of the perpetrators, one of that the UMKM perpetrators must learn about management, especially in financial management, starting with simple things such as preparing a cash book. Most UMKM are run by individuals who do not have special skills. UMKM run as they are and do not have a good financial planning system and financial management system, this is one of the weaknesses of UMKM, so they cannot make plans for future business development. The cash book preparation training aims to increase the financial management capacity of Micro, Small and Medium Enterprises (UMKM). The training method is designed to provide a basic understanding of accounting principles, financial statement preparation techniques, and practical applications that are relevant to the needs of UMKM. This training program is expected to improve the quality and financial performance of UMKM, so that they can be more competitive and sustainable in the market.

The implementation of the Zoho Books application at PT. Damai Indopertama Sukses aims to improve the efficiency and accuracy of the company's financial records, which were previously managed manually using Microsoft Excel. The application deployment method includes interviews, observations, and documentation to understand the company's needs. The implementation results indicate that Zoho Books simplifies financial transaction recording, generates automated financial reports, and provides real-time access to financial data. This reduces the risk of manual errors and accelerates the financial reporting process. Additionally, the automation features in Zoho Books enable the company to better monitor cash flow and financial performance, supporting accurate data-driven decision-making. This implementation offers a significant solution to the challenges of manual financial management and establishes a foundation for the company's operational sustainability.

Manual financial management often hinders the efficiency and accuracy of financial reporting in micro, small, and medium enterprises (MSMEs). Cafe Abang, an MSME in Batam, faces challenges in maintaining effective financial records, which leads to delays and inaccuracies in its financial reports. The purpose of this community service project is to implement Manager.io accounting software as a digital solution for the financial system, enabling the management team to generate accurate and timely basic financial reports. The methods used in this activity include observation, interviews, and training on the software for the owner and manager of Cafe Abang. The results of the service showed that after the implementation of Manager.io, the owner and managers were able to generate income statements, balance sheets, and cash flow reports automatically and accurately, reducing recording errors and enhancing financial transparency.

The Non-Cash Food Assistance Program (BPNT) is assistance provided by the government to Beneficiary Families (KPM) in the form of non-cash every month. Initially, the Non-Cash Food Assistance (BPNT) program was a replacement program for the Prosperous Rice Program (Rastra) which had several problems. Presidential Regulation of the Republic of Indonesia Number 63 of 2017. This BPNT uses an electronic account mechanism, so it can only be used to buy food from traders or e-warongs that have collaborated with Himbara banks, but now BPNT assistance has changed to being in the form of money that is withdrawn at Bank link. This study aims to identify and analyze the obstacles faced in the implementation of the Non-Cash Food Assistance Program (BPNT) in Barengkok Village, Leuwiliang District, Bogor Regency. This study uses a qualitative approach with in-depth interview and observation methods. Data were collected from various sources, including beneficiaries, program implementers, and other related parties. The analysis was carried out to identify and group the main obstacles that affect the implementation of BPNT. The study identified several major obstacles in the implementation of BPNT, which were grouped into three categories: (1) Technical obstacles, including problems with infrastructure such as internet networks and EDC machines; (2) Administrative obstacles, including inaccuracies in data verification and lack of socialization about BPNT mechanisms; and (3) Socio-Economic obstacles, such as difficult access to e-warongs and low financial literacy among beneficiaries. These obstacles indicate that the implementation of BPNT in Barengkok Village faces various challenges that affect the effectiveness of the program. To improve the results and impact of BPNT, improvements need to be made in technical, administrative, and socio-economic aspects. Recommendations include improving infrastructure, improving administrative coordination, and improving education for the community.