Publication Search

Community service is carried out by providing internship assistance at the Public Housing and Settlement Areas Service, South Central Timor Regency. This practical internship activity aims to provide opportunities for students to apply theory and knowledge during lectures to practical realities in the world of work. The method used is Field Work Practice at the Public Housing and Settlement Department, South Central Timor Regency. Mentoring was carried out for 4 students with an effective period of 40 working days. The results of the internship work practice are that interns can learn directly about the financial realization of the settlement development program, settle incoming and outgoing letters, prepare accessories to repair pipes that are still leaking

Financial management is very crucial in practice, both personal and business financial management. This is very important, especially for MSMEs, because poor financial management will have an impact on bookkeeping and make income and expenses confusing, especially if the business being run has started to increase in sales. Financial recording is an important thing but is often underestimated even though there are many benefits that entrepreneurs get by recording financial reports. There are many reasons why a business has not recorded financial reports properly, such as a lack of insight into what it is like to make or record its own financial reports and there are no resources that can handle it, as is also felt by the entrepreneur who owns the Tunas Sari semprong located in Rengasdengklok-Karawang. Starting from this, in this community service, we aim to provide basic training in simple financial recording to improve the performance of entrepreneurs' businesses. Apart from the manual, we also provide understanding in operating financial records using a digital application in the form of BukuKas which can be installed on business people's smartphones. This makes it easier for entrepreneurs to operate financial reports. With knowledge of financial reports, we can easily find out our income and expenses and can be used as evaluation material in improving business performance and developing the business we own. From the results of this training, it is hoped that entrepreneurs will be able to record simple financial reports and be able to operate the BukuKas application to make recording easier.

Administrative services at the sub-district or village level are one of the public services that are very important for the community. This administrative service includes various types of certificates, such as birth certificates, death certificates and resident mutation letters. This research uses a qualitative method with a descriptive approach, with library study research techniques and field studies with observation, interviews and documentation to collect data. Other research shows that analysis of the quality of administrative services at the sub-district office of Gunung Halu Regency can be carried out using quantitative methods with techniques. questionnaire data collection. The results of the research show that the quality of administrative services at the sub-district office of Gunung Halu Regency still needs to be improved. In technical guidance, village officials are provided with knowledge and skills in financial management and village administration.

Business ethics can be defined as knowledge about the ideal procedures for regulating and managing a business that takes into account norms and morality that apply universally and economically/socially, and the application of these norms and morality supports the aims and objectives of business activities. Determining profits based on business ethics is not always easy, so companies must pay attention to the fact that implementing business ethics is very important, because this can provide long-term benefits for the company and society as a whole. This research aims to find out how to determine profits based on business ethics in Indonesia. The method used in this research is a descriptive research method using a qualitative approach. The research results show that good business activities strive to achieve profits by paying attention to corporate social responsibility (CSR) and the application of business ethics in determining profits involves a balance between achieving financial goals and paying attention to social, environmental and moral impacts.

The goals of this community service are to develop Gentansari Village MSMEs with their potential through marketing digitalization training, financial recording, education regarding capital and  product design for e-commerce. Followed by approximately 40 MSME actors in Gentansari Village who produce various kinds of snacks. Carried out in two stages, the first stage is training regarding product design, financial recording, capital and social media management. The output of this activity is: increasing the knowledge and interest of MSME actors in Gentansari Village; creating a simple financial recording account; product design; management and commerce.

This research aims to investigate and analyze the influence of financial knowledge, financial attitude and locus of control variables on personal financial management behavior of undergraduate students in the Management Study Program at Primagraha University class of 2021. This research applies a quantitative approach using primary data with a non-probability sampling method using purposive techniques sampling.. Data collection technique by distributing questionnaires to 50 undergraduate students of the Management Study Program at Primagraha University class of 2021. The test results show that financial knowledge towards personal financial management behavior shows a calculated t value = -4.683 and a sig probability value of 0,000. The financial attitude variable towards personal financial management behavior shows a t value = 8.956 and a sig probability value of 0,000. And the locus of control variable on personal financial management behavior shows a t value = 3.180 and a sig probability value of 0,003. The results of this research partially show that the variables financial knowledge, financial attitude, and locus of control have a significant influence on personal financial management behavior.

Through web-based business applications, it helps start-up companies to reach their target markets more quickly and in a more organized manner, with a more efficient level of economic costs compared to using conventional consumer marketing methods which require higher levels of economic costs. However, more than 40% of SMEs and startup companies in Indonesia, both digital and non-digital based, experience financial failure and fail to maintain their business continuously, due to inefficient management of the financial aspects of the organization, which becomes an obstacle for business actors in planning and can also disrupt the level of continuity of the business. This is the background for the need for community service activities in order to improve the quality of financial inclusion, especially in terms of working capital management budgeting for mobile-based SMEs and startup companies.  This community service activity was formed to expand knowledge regarding effective and efficient working capital management budgeting, where it is hoped that through this program, mobile-based SMEs and startup business actors will have the knowledge to know the financial strength of their business and can be used as a consideration in decisions and make the business run healthier in the future.

The purpose of this study: 1). To determine and explain the influence of financial knowledge on family financial management behavior, 2). To determine and explain the influence of financial attitudes on family financial management behavior, 3). To determine and explain the influence of financial knowledge and financial attitudes on family financial management behavior. The population in this study were residents of Kaligangsa Kulon Village, Brebes District, Brebes Regency who were 17 years old and over and totaled 5879 people. The study was conducted based on probability sampling techniques, simple random sampling. The results of the study can be concluded that: 1). Financial knowledge does not affect family financial management behavior, 2). Financial attitudes have a positive and significant effect on family financial management behavior, 3). Financial knowledge and financial attitudes have a positive and significant effect on family financial management behavior.

The importance of knowledge related to Islamic finance and management related to Islamic finance, so that people are not trapped in debt, such as online loans, want financial institutions that provide loans with very large interest to the community. The purpose of this community service is to provide knowledge on the importance of sharia financial literacy and sharia financial management procedures. The method of implementing this community service uses the method; FDG: Lectures, Practices and Participant Assistance. The implementation of this community service was on December 16, 2023, at one of the meeting places in Sasa village, independent PKM activities were held in the afternoon at 13.00 Wit until completion. Participants who attended this PKM activity were 25 people consisting of mothers in Sasa village.

This examination means to investigate and recognize the different sources and components adding to income age in the financial area inside the City of Medan. The study evaluates the various sources, instruments, and strategies utilized by banks to generate income and delves into the intricate details of revenue streams. Using a blended strategies approach, the exploration consolidates both quantitative information investigation and subjective experiences from key partners inside the financial business. The quantitative perspective includes the examination of fiscal summaries, pay reports, and execution pointers, giving a complete outline of income patterns. Key central places of the exploration incorporate the ID of premium pay, expense-based pay, and other subordinate sources adding to the general income of banks in Medan. The subjective part includes meetings and conversations with banking leaders and controllers to accumulate nuanced experiences about the techniques utilized for income expansion and maintainability. Primer discoveries show a different scene of income sources, including conventional financial exercises, imaginative monetary items, and computerized administrations. The examination adds to the comprehension of the elements of income recognizable proof in the financial area, giving important bits of knowledge to monetary foundations, policymakers, and industry experts.

Brokerage companies have long developed in Indonesia, but this development has not been accompanied by a good image. The image of brokers in Indonesia seems bad in society so that Indonesian brokerage companies experience losses in reputation and customer trust, which will ultimately affect the business performance of brokerage companies. This phenomenon was also experienced by PT Victory International Future, one of the official brokers and supervised by Bappebti. It is necessary to identify the key factors that influence this bad image. The expected results will outline various marketing strategies that can be used, including communication that focuses on conveying clear information, education on investments and financial instruments, as well as service to clients that prioritizes transparency. Apart from that, it provides strategy options and suggestions for brokerage companies in an effort to improve the company's image and as a real social contribution to developing public knowledge about finance and improving the financial services sector.

This Community Service Activity (PKM) is one manifestation of the Tri Dharma of Higher Education, namely providing benefits to the community. This PKM activity is aimed at high school students located on Jalan Social Palembang. The method for implementing community service activities is by providing online training. The target participants for this training are Karya Ibu High School students. For the Raden Fatah State Islamic University, the Faculty of Economics and Islamic Business is one of the means to introduce the Raden Fatah State Islamic University of Palembang and is a community service activity carried out by Lecturers at the Raden Fatah State Islamic University of Palembang to be able to apply the knowledge they have to the community. . The topic chosen for this activity was training in making financial reports among high school/vocational school students. This topic was chosen because it remembers the importance of understanding in preparing financial reports to be able to measure the company's performance and financial position. The output resulting from this community service activity is a module in the form of a financial report compilation and as the final stage, we will create a report on the implementation of this Community Service (PKM) task.

Micro, Small, and Medium Enterprises (MSMEs) are a crucial sector in economic growth. However, they often face challenges in financial management, including accurate and reliable financial reporting. Based on a research activity, it was found that a significant portion of MSMEs do not regularly manage and present financial information. This is attributed to several issues encountered by MSMEs. The main identified problem is the limitation of competent human resources. Most MSMEs lack adequate financial experts. Additionally, some MSMEs face issues such as a lack of understanding of proper financial recording for informed business decision-making. Constraints in time and knowledge of financial management also hinder effective financial information management. This research was conducted on MSMEs located in Bandar Lampung. The sampling technique employed was purposive sampling, in which the researcher specified certain criteria to filter an appropriate sample size deemed relevant to the research objectives. A questionnaire was utilized as a research tool, employing the Structural Equation Model (SEM) for data analysis, including outer model and inner model testing. The research findings indicate that the quality of financial information positively influences the performance of MSMEs in  Bandar Lampung.

Cooperation between economic actors such as financial institutions is an embodiment of the concept of the rule of law in economic development. Financial institutions such as banks provide credit to the public but there are also credit risks. So Bank Indonesia issued Guidelines for Preparing Credit Policies (PPKPB) for Commercial Banks, on March 31 1995, through Bank Indonesia Directors' Decree No.27/162/KEP/DIR which contains credit agreements in standard form. The existence of standard clauses in bank credit agreements containing the debtor's obligations, which aim to protect the creditor's interests, is unfair to the debtor. For this reason, it is necessary to study the weaknesses in the regulation of default on agreements with guarantees of mortgage rights. This research is based on John Rawls's Theory of Justice and Lawrence M. Friedman's Legal System Theory. The research specifications are analytical descriptive, with a sociological juridical research type. Regulations on default on agreements with guaranteed mortgage rights have weaknesses in the legal structure aspect, namely the lack of synergy between law enforcement officials. Apart from that, there are weaknesses in the legal substance aspect, namely related to the provisions contained in Article 15 UUHT, as well as weaknesses in the legal culture aspect which can be seen from the public's lack of knowledge about credit agreements and the lack of socialization regarding legal regulations related to the basic principles of agreement law.

It is hoped that the growth and development of entrepreneurship can reduce the number of unemployed and increase prosperity. The entrepreneurial spirit of today's students has begun to decline because most students who have the mindset of wanting to work for a company do not want to create jobs. Entrepreneurship is the ability and willingness to develop, manage and running a business, including taking the risks involved in it to achieve profits, therefore an entrepreneurial spirit is very important for students. There are very few MSMEs (Micro, Small and Medium Enterprises) nowadays due to people's interest in entrepreneurship and their lack of knowledge or insight into entrepreneurship.As for problems with MSMEs in Indonesia, such as weak business management capabilities, limited quality of human resources (HR), and weak access to financial institutions, especially banking. These businesses usually do not have a bookkeeping system, have difficulty expanding the business scale, and still have limited capital. Therefore, this independent entrepreneurship program can foster an entrepreneurial spirit and improve the quality of SMEs. The independent entrepreneurship program activities launched by the Ministry of Education and Culture are intended to study as well as exploring students' abilities to improve their entrepreneurial spirit and urging students to improve their entrepreneurial skills and make a positive impact on society.

Financial Accounting Standards (SAK) are guidelines for the preparation of corporate financial statements in Indonesia. There is a component of the Financial Accounting Standards that has an important role in business combination is the Presentation and Disclosure Principle (PPP) in the Financial Accounting Standards. A business combination occurs when one or more companies merge to form a new business entity separate from the merging companies. The method used in this research is descriptive analysis through the development of data related to the topic of discussion collected by reviewing the financial statements of PT GoTo Gojek Tokopedia Tbk which can be accessed on the Indonesia Stock Exchange (IDX) website. The result of this study is that PT GoTo Gojek Tokopedia Tbk has carried out business combination activities by identifying the party to be acquired and measuring the value based on a predetermined acquisition price in obtaining control in accordance with the percentage of ownership. This study aims to explain the application of business combination accounting based on PSAK 22 at PT GoTo Gojek Tokopedia Tbk. This research is intended as an effort to develop the knowledge obtained by the author in order to obtain an optimal solution in exploring the combination operation process carried out by PT GoTo Gojek Tokopedia Tbk.

This service aims to increase knowledge of financial reports at Burjo Minang MSMEs and Berkah Market Snacks in Tamantirto through simple bookkeeping education and training. This research was conducted using qualitative methods and a descriptive approach. The research results show that simple bookkeeping training provides significant benefits for MSMEs in making accurate financial reports. This research also identifies factors that cause errors in bookkeeping and provides solutions to overcome these problems. Thus, this research contributes to increasing knowledge regarding financial reports and the effectiveness of bookkeeping at MSMEs Burjo Minang and Jajanan Pasar Berkah.

Knowledge of finance, understanding of religiosity and security are three aspects that can influence a person's decision to make savings. By understanding these three aspects, it is hoped that the millennial generation will become a generation of quality for the progress of the nation and state. This research is a descriptivequantitative research using primary data. The sample used in this study was 95 millennial generation respondents. Data were obtained by distributing questionnaires both in person and online to respondents who met the qualifications as millennials or those born in 1990 to 2000. The data that was obtained was then processed with statistical software tools, namely SPSS version 26. The results in this study based on the regression test are: first, partially, the financial literacy variable has no influence on saving decisions. Second, partially, religiosity does not have a significant influence on the decision to save in Islamic banks. Third, partially, security has a significant influence on the decision to save in Islamic banks. And fourth, simultaneously, financial literacy, religiosity and security variables significantly influence the decision to save in Islamic banks.

This research aims to determine the influence of education on creativity and innovation in entrepreneurship. Entrepreneurship education can arouse the spirit of entrepreneurship. An entrepreneur requires tenacity and skills in running a business. Mastering, understanding and applying one's abilities in running an entrepreneur cannot be separated from the ability to understand entrepreneurial knowledge. Entrepreneurship education is a process of motivating students to recognize the environment and open their own business (entrepreneurship), create different values by devoting the necessary time and effort, also bear financial risks, bear the accompanying psychological and social impacts, and receive monetary rewards. . Entrepreneurship education has a big influence on entrepreneurial motivation, being motivated to become an entrepreneur, being able to create your own business activities, building attitudes, mentality and character.

This financial management and digital marketing assistance aims to provide knowledge of financial often experienced by UMKM entrepreneurs is ineffective financial management, and a lack of knowledge causes poor business performance. Not only that, but weak digital marketing knowledge is also a problem that is lacking in UMKM entrepreneurs. Therefore, it is necessary to have training and mentoring activities for financial management and digital marketing for local UMKM entrepreneurs. The implementation of this activity was carried out from July 24, 2023, to August 8, 2023. This activity was attended by two UMKM entrepreneurs. The methods the team used were counseling and mentoring. The results of this activity can increase knowledge and financial management, both properly and professionally.