Publication Search

The procedures for collecting, spending, and storing funds must be carefully considered when managing communal or group-owned finances. This is due to the trust placed in the treasurer to safeguard and supervise the group’s finances. A structured plan is essential in the management of religious gathering (pengajian) funds to ensure that the money is used for the benefit of the group and that unnecessary expenses are kept to a minimum. In practice, the management of pengajian funds is often conducted manually, without regard to efficiency. This study aims to analyze strategies for managing pengajian funds to improve the welfare of its members. A descriptive qualitative research method was used, with data collected through documentation, interviews, and observation. Data analysis involved data reduction, data presentation, and conclusion drawing. The findings indicate that seven financial management principles—consistency, accountability, transparency, sustainability, integrity, stewardship, and adherence to accounting standards—are applied to evaluate the management of pengajian funds. Based on the analysis, it is concluded that the implementation of strategic fund management has contributed to improving the welfare of the group’s members, while adhering to established standards and objectives.

This study investigates the influence of village government human resource (HR) competence and information technology (IT) utilization on the accountability of village fund management, with empirical evidence drawn from villages in Pringsewu Regency, Indonesia. The research addresses critical concerns about the underperformance and misuse of village funds, often linked to weak HR capabilities and limited IT adoption. The primary objective is to examine how HR competence and IT usage affect financial accountability in village fund management. Utilizing a quantitative approach, this study surveyed 91 village officials across 13 villages using a structured questionnaire, applying multiple linear regression analysis for hypothesis testing. Findings reveal that both HR competence and IT utilization significantly and positively influence accountability, suggesting that skilled personnel and effective use of digital systems enhance transparency and financial governance. The results support the Technology Acceptance Model (TAM) and stewardship theory, emphasizing the importance of reliable personnel and technological systems in public financial management. The study concludes that strengthening human resource capacity and advancing IT infrastructure are critical steps in ensuring accountable village fund management, especially in rapidly developing regions such as Pringsewu Regency.

Improving financial management effectiveness in cooperatives, particularly Savings and Loans Cooperatives, can be better achieved through the implementation of an accounting information system. The effectiveness of an accounting information system refers to the extent to which the system can collect, process, store data, and provide information and reports in a timely manner. This study aims to examine the influence of personal technical skills, management participation, and the utilization of information technology on the effectiveness of accounting information systems. The sample consisted of 118 cooperative employees who use information systems in their daily work, selected using a purposive sampling method. Data collection was conducted through a questionnaire, and the analytical technique used was multiple linear regression analysis. The results show that personal technical skills, management participation, and the utilization of information technology have a significant positive effect on the effectiveness of accounting information systems. This study provides empirical evidence supporting the Technology Acceptance Model (TAM), which explains that the acceptance of a technology is mainly influenced by two key factors: perceived ease of use and perceived usefulness.  

This study aims to evaluate the implementation of the main tasks and functions of financial management in the General and Finance Section of the Tanjungpinang City DPRD Secretariat, with a focus on identifying obstacles and formulating strategic solutions to improve the efficiency of financial management. Using a descriptive qualitative approach, data were collected through interviews, and analysis was carried out based on Edward III's policy implementation theory which emphasizes four key variables: communication, resources, disposition, and bureaucratic structure. The results of the study indicate that the implementation of the main tasks and functions is running quite well, supported by effective internal communication, the availability of human resources, budget, and infrastructure, as well as a bureaucratic structure that still faces challenges, such as minimal technical training and vacancies in functional positions that have an impact on bureaucratic effectiveness. Capacity building and structural arrangements are needed so that financial management can run more optimally, accountably, and in accordance with the principles of good governance.

This research aims to analyze the strengths, weaknesses, opportunities, and threats (SWOT) and find out the marketing strategies that can be carried out by Ibnu Sina Islamic Hospital Simpang Empat. The research method used is descriptive qualitative with a case study approach. Data were collected through observation, interviews with hospital management and staff, and documentation studies. The results of the SWOT analysis showed that Ibn Sina Simpang Empat Islamic Hospital has a strategic location, and has been accredited with 5-star plenary twice. Weaknesses found include not having a complete permanent doctor, not being able to refuse policies from the Regional Government, limited hospital land making it difficult to develop, difficult to make strategic policies related to human resources and finance. medical services that are not updated and others. Opportunities that can be utilized include the many opportunities for cooperation with other companies, the only private general hospital in West Pasaman, a strategic location in the government area, the population of the West Pasaman community of around 441,773, a fairly good community economy, the UHC (Universal Health Coverage) system from the government, and Yarsi branding. Based on the results of the SWOT analysis, this study recommends several strategies to improve the competitiveness of the Ibn Sina Simpang Empat Islamic Hospital, namely with aggressive strategies such as improving financial management, strengthening promotion and marketing, developing the competitiveness of the hospital.

This study aims to examine the influence of financial knowledge and financial attitude on financial management behavior in STAI Sangatta students, East Kutai. This study is a field research with a quantitative approach. Data were collected from 50 respondents using sampling techniques, and analyzed using validity and reliability tests, multiple linear regression tests, classical assumption tests (Normality, Heteroscedasticity, Linearity, Multicollinearity, Correlation Coefficient Test, Hypothesis (F and T Tests). Data analysis was carried out using SPSS software. The results of the study showed that financial knowledge and financial attitude together had a significant effect on financial management behavior, with a determination coefficient (R²) of 0.603. The F test showed a significance value of 0.000 ≤ 0.05 and F count 35.659 ≥ F table 4.034. The t test showed that financial knowledge had a significant effect on financial management behavior (t count 5.650 ≥ t table 1.677; significance 0.000 <0.05), while financial attitude did not have a significant effect (t count 1.472 <t table 1.677; significance 0.639 > 0.05). Thus, financial knowledge has an important role in shaping students' financial management behavior.

This study aims to analyze the effectiveness of educational financing management at Central Java State Vocational High Schools, especially in allocating funds for students from low-income families. The background of this study is based on the importance of an efficient, transparent, and targeted financing system in creating inclusive and quality education. This study uses a qualitative approach with a case study method and was conducted on April 25, 2025. Data were collected through interviews and reinforced by information from the school's official website. The results of the study indicate that budget planning and allocation have been systematically arranged based on the priority scale of student needs. However, the effectiveness of fund allocation in supporting superior programs still needs to be improved. Budget evaluations are carried out periodically, but do not yet include indicators of impact on student achievement and work readiness. Supervision is carried out internally and externally, but is still constrained by strict administrative procedures. This study suggests the need to strengthen the impact-based evaluation system and increase the flexibility of budget use policies to be more responsive to the real needs of students.  

This Community Service was carried out in Kampung Baru,jalan Timor Raya KM 8 Kelurahan Oesao,kecamatan Kupang Timur. Kabupaten Kupang on June 16, 2025 with the aim of increasing public understanding of Financial Technology (FinTech) as part of digital financial literacy. The activity began with a pre-test to identify the community's initial knowledge, continued with the delivery of material through an interactive lecture method, a simulation of the digitalization of the payment system using QRIS, and ended with a post-test and a question and answer session. The material presented included the basic concepts of FinTech, types of digital financial services, digital security, and the benefits and risks of using financial technology. The community showed high enthusiasm, as evidenced by active participation in the discussion and increased understanding based on the results of the post-test evaluation. This PKM activity has a positive impact in raising public awareness and readiness to face the increasingly rapid digital transformation in the financial sector in the future. As a follow-up, the community is expected to be able to learn and utilize FinTech wisely in everyday life, especially in digital transactions and personal financial management.

The implementation of educational financial management is crucial as part of the commitment to progress that is the focus of this study, with the aim of examining financial management based on the principles of effectiveness, efficiency, transparency, and accountability in the 'Aje Kendor Sekolah' program using Public Financial Management Theory and Policy Implementation Theory. This study uses a qualitative research method with Creswell's case study approach. The research findings indicate that budget management aligns with formal procedures, but planning is not yet fully participatory. The reporting system is structured, but community involvement in oversight remains symbolic. The presence of collaboration among various stakeholders has not addressed the shortages in facilities and funding. Therefore, these shortages need to be addressed to encourage sustained school participation in the future.

Using a case study of the Food and Beverage industry listed on the Indonesia Stock Exchange (IDX) between 2017 and 2022, this study seeks to examine the partial impact of financial performance on stock prices through Earnings Per Share (EPS). Ratios like Return on Assets (ROA), Return on Equity (ROE), EPS, and share prices are used to gauge financial performance. Using a saturated sampling method, 18 firms were chosen for the sample. Using a quantitative technique with a descriptive approach, this study performs data analysis using Structural Equation Modeling (SEM) with the aid of SmartPLS version 3. 0. According to the study's findings, ROA has a considerable impact on EPS but not on share values. ROE has no discernible impact on stock prices or EPS. Nevertheless, EPS is shown to be a mediating variable between ROA and ROE, both of which have a substantial impact on share values. Improving the efficiency and effectiveness of financial management is one of the recommendations, particularly in areas that have an impact on EPS, such as capital structure and profitability. When making investment decisions, investors should pay attention to financial performance metrics like stock values, EPS, ROA, and ROE. To gain a more thorough analysis, future academics are urged to consider more variables, such the Price to Earnings Ratio, Dividend Payout Ratio, and external elements such as inflation and interest rates.

Cash management is one of the most crucial aspects of financial management in a company, serving to maintain liquidity, optimize fund utilization, and ensure smooth operations. This study aims to analyze effective strategies and techniques in cash management to improve financial efficiency in a business entity. The method used is a literature review with a qualitative descriptive approach. The results show that proper cash management through cash flow planning, expenditure control, and the utilization of cash surpluses can help companies avoid liquidity issues and increase profitability. Therefore, efficient cash management is essential to support the long-term stability and growth of a company.

This study aims to evaluate and develop SISKEUDES implementation in Sindangheula Village through the lens of Everett M. Rogers' Diffusion of Innovation theory. Using a qualitative descriptive method, data were collected through interviews with the village head and financial affairs officer. The findings indicate that SISKEUDES has been adopted primarily due to its relative advantage in replacing manual systems, resulting in more structured and accountable financial management. However, the complexity of the system, particularly in terms of technical usage and cognitive adaptation, presents challenges for village apparatus with limited digital literacy. The study highlights that successful adoption depends not only on the innovation's superiority but also on institutional readiness and continuous support. It concludes that while SISKEUDES brings significant improvements, its sustainability requires regular training and the institutionalization of digital competence within the village governance system.

Community service activities involving academic teams can make a significant contribution to the development and progress of society, as well as enhance the competitiveness and economic opportunities of the community as a whole, particularly in financial management, in Kassi Village, Rumbia District, Jeneponto Regency. In addition, community service can also serve as a forum for applying the knowledge possessed by lecturers and can be applied directly to the community, providing real benefits. The purpose of this service is to develop the knowledge and skills of partners in terms of utilizing the results of BEP analysis for their business. The partners in this service are MSME players in Kassi Village, Rumbia District, Jeneponto Regency. Kassi is a village in Rumbia District, Jeneponto Regency, South Sulawesi Province, Indonesia. Kassi Village, also known as Butta Panggallarrang, has developed into a tourist spot that includes religious culture, food, and art. This service activity uses lecturer, Focus Group Discussion (FGD), training, and monitoring and evaluation methods. The technique for implementing this activity includes the preparation stage, implementation stage, and evaluation and monitoring.

This study aims to analyze the spending patterns of students at the Faculty of Islamic Economics and Business (FEBI), State Islamic University of North Sumatra (UINSU), and to examine the implementation of personal financial planning in their daily lives. This research employs a qualitative approach using a case study method. Data were collected through in-depth interviews with 40 students from various departments and semesters, selected purposively. The findings indicate that most students have high expenditures on consumption needs such as food and internet access, as well as lifestyle expenses like online shopping and entertainment. The majority do not regularly prepare a financial budget, rarely record their expenses, and exhibit impulsive spending behavior influenced by social pressure and digital media. Although students possess theoretical knowledge of Islamic economic values, their practical application in financial management remains limited. This study recommends the need for more practical, Islam-based financial literacy programs within the FEBI UINSU environment. Financial training and mentoring programs are considered essential to enhance students' financial awareness and independence.

The purpose of this community service activity is to increase knowledge for mothers at the Garuda 04 Posyandu in Harapan Jaya Bekasi on how to use income to manage a balanced life between the needs of early childhood or toddlers and family needs. The results show that most members of the Garuda 04 Posyandu do not understand properly and correctly how to manage family income properly and correctly from the financial income they earn, such as the difference between needs and wants, budgeting, and the importance of saving and managing the fulfillment of toddler needs for the children they have. The training was conducted in one day with a participatory-educational approach and socialization. This method includes providing materials, group discussions, simulations, and reflections from each individual. The activities showed high active participation from participants and were actively involved in the discussions that were carried out. This socialization provides evidence that an experience-based approach can effectively increase understanding and awareness of the importance of financial management that they are facing.

Community service on financial literacy with the aim of changing the mindset and behavior of business actors in managing their businesses has been carried out. The community service method used is based on lectures and training on financial management; both in planning programs based on financial capabilities, implementing programs and evaluating programs that have been created. The results of the community service show that business actors, especially BUMDes Zansibar managers, have understood how to utilize the capital they have to plan superior BUMDes programs. In addition, with this community service they can make simple financial reports in reporting organizational performance as a form of transparency in organizational management.

This study aims to analyze the extent to which the production budget and operational budget influence business growth at Gilingan Bakso Margi Utomo in North Bekasi. The research is motivated by the increasing importance of effective financial management and budgeting in navigating the challenges of a highly competitive and dynamic business environment. A quantitative approach was used in this study, with data collected through observation, intervies, and the distribution of questionnaires to 28 respondents directly involved in the business management. The variables analyzed include Production Budget (X1), Operational Budget (X2), and Business Growth (Y). Data analysis was conducted using multiple linear regression, preceded by tests for validity, reliability, and classical assumption testing (normality, multicollinearity, and heteroscedasticity). The results reveal that both production and operational budgets significantly affect business growth, both individually and collectively. These findings highlight the critical role of sound budget management as a fundamental driver of stable and sustainable business development. Moreover, the study provides strategic insights for small business owners seeking to enhance their competitiveness and financial efficiency.

Public finance is a key element in state governance, especially in the collection and allocation of funds for public services and government. In the Islamic tradition, the concept of public finance has developed since the time of the Prophet Muhammad SAW with sharia principles such as justice, transparency, and accountability to achieve prosperity (falah) in the world and the hereafter. In the modern era, Islamic public finance faces new challenges and opportunities, especially through digitalization and economic globalization. Technologies such as blockchain and big data open up opportunities to increase the effectiveness and openness of Islamic public financial management. Innovations in sharia financial instruments such as zakat, waqf, and sukuk further strengthen the contribution of Islamic public finance to social and economic development. However, challenges such as low public understanding of sharia finance, gaps in access to technology, and the need for supporting regulations and infrastructure are still obstacles. Issues of fiscal sustainability, debt management, and the development of adaptive sharia instruments are also important concerns in the dynamics of the global economy.

This study aims to analyze internal factors that influence the tendency of accounting fraud in Village Credit Institutions (Lembaga Perkreditan Desa/LPD) in Badung Regency. The research is based on the fraud triangle theory, which highlights conditions that may trigger fraudulent behavior. A quantitative approach was employed, with data collected through questionnaires distributed to the heads and treasurers of each LPD. The study population consisted of 115 LPDs, with a sample of 54 LPDs selected using purposive sampling. Data analysis was conducted using multiple linear regression with SPSS version 26 to examine the effects of internal control, human resource competence, compliance with accounting rules, and ethical organizational culture on the tendency of accounting fraud. The results indicate that internal control, human resource competence, compliance with accounting standards, and ethical organizational culture all have a negative and significant effect on the tendency of accounting fraud. These findings underscore the importance of strengthening internal controls, enhancing employee competence, adhering to accounting standards, and fostering an ethical organizational culture to minimize the occurrence of accounting fraud in LPD financial management.  

This study aims to analyze the impact of Mekar Bank loans on the economic well-being of clients and the implementation of sustainable economic principles in financing. The method used is a qualitative approach with case studies conducted in several regions of Indonesia, particularly in the researcher's village, Blimbing, Kesambi, Besuki, Situbondo, where the program is implemented. The results of this study show that Mekar Bank loans have provided easier access to financing aligned with sustainable economic principles, contributing to increased income and improved living standards, especially among women. However, the study also identifies several challenges in the program's implementation, including a lack of client understanding regarding sustainable economic principles and effective financial management. To enhance the program's effectiveness, additional education on sustainable principles and financial management is necessary. Thus, Mekar Bank loans serve not only as a financing tool but also as a means of economic empowerment. These loans also encourage clients to adopt more sustainable business practices, such as the use of sustainable business capital. Therefore, Mekar Bank loans help promote economic growth while also fostering sustainable economic development, ensuring that the positive impacts of these loans continue and extend to more segments of society.