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This study aims to analyze the influence of the work environment, training, and incentives on employee performance at PT. Erela Semarang. The research population includes 877 production employees working at the company. A random sampling technique was applied to ensure representative data, resulting in a sample of 100 production employees. The study adopts a quantitative approach, with data analyzed using multiple linear regression to examine the relationship between the independent variables and employee performance as the dependent variable. The findings reveal that the work environment has a positive and significant effect on employee performance, indicating that comfortable and supportive workplace conditions can improve productivity and job outcomes. In addition, training is proven to have a positive impact on employee performance, showing that skill development and knowledge improvement contribute to better work effectiveness. Furthermore, incentives also demonstrate a positive influence on employee performance, suggesting that financial or non-financial rewards can motivate employees to achieve higher performance levels and support organizational goals.

Break-even point analysis is conducted to assess a company's performance, providing insight into the importance of financial bookkeeping and economic analysis. It can also be used as a consideration for entrepreneurs in making decisions related to sales activities. Break-even point refers to a concept used in financial planning to determine the level of sales or revenue required to cover all costs and expenses, resulting in zero profit or loss. The PKM training is conducted in three stages: the preparation stage, where an initial survey is conducted to determine participants' knowledge of the Break-Even Point (BEP) calculation. The implementation stage, where training is provided to all fishermen on the BEP calculation. The monitoring and evaluation stage, where the implementation of the BEP calculation is monitored and the fishermen's understanding of the break-even point is evaluated. Break-even point (BEP) training is expected to improve business owners' and crew members' understanding of the BEP concept and enable them to apply BEP calculations in decision-making.

This study aims to explain how the implementation of a Financial Management Information System (MISK) can improve decision-making capabilities in Micro, Small, and Medium Enterprises (MSMEs). In the digital era, MSMEs are required to manage their finances quickly, accurately, and in an integrated manner to compete in a dynamic market. The SIMK offers a solution to simplify the process of recording, analyzing, and reporting financial information in real time, enabling business decisions to be based on valid data. Analysis of various studies shows that the implementation of a MISK can improve operational efficiency, financial reporting transparency, and the quality of managerial decisions. However, its effectiveness is greatly influenced by financial literacy, digital readiness, and the ability of human resources to operate the system. Many MSMEs still have not fully utilized technology due to limited capital and accounting knowledge. With training and government policy support, the implementation of a MISK is expected to strengthen the competitiveness of MSMEs, increase productivity, and achieve professional financial governance.

The aim of Community Service Activities is to implement one of the Tri Darmas of Higher Education. Apart from that, it is hoped that with community service, the existence of universities can make a major contribution to the development and application of science to society. The methods used in this Community Service are expository, namely conveying material verbally and inquiry, namely learning that emphasizes critical and analytical thinking processes related to financial management skills, namely Strengthening Financial Governance for MSME Funding (Practical and Innovative Approach) in Kp. Ciwindu Village Ciwarna District. Mancak, Serang Regency. The results of community service obtained are increasing knowledge regarding the management of preparing financial reports and funding for MSMEs located at Kp. Ciwindu, Ciwarna Village, Kec. Mancak, Serang Regency, Banten Province. It is hoped that this training for the community will be able to prepare financial reports practically and increase financial literacy in the village environment.

This community service activity aimed to foster financial literacy awareness and develop wise financial behavior from an early age through the “Early Saving Movement” socialization program for fifth-grade students of SDN Antasan Besar 7 Banjarmasin. The activity was conducted face-to-face using an interactive approach that included the delivery of educational materials, group discussions, question-and-answer sessions, simple simulations of money management, and the administration of pre- and post-activity questionnaires to measure changes in students’ knowledge and attitudes. The results of the analysis showed a significant increase in students’ motivation to save by 93% and an improvement in their understanding of the benefits of saving by 58%. These findings indicate that direct socialization methods accompanied by active student engagement are effective in enhancing elementary school students’ financial literacy and interest in simple and practical financial management. However, challenges were still found in controlling students’ consumptive behavior, which is influenced by the family environment and daily social interactions. Therefore, follow-up efforts are needed in the form of regular saving habit programs and the involvement of parents and teachers in supervising students’ financial behavior. Overall, this activity had a positive impact on shaping students’ discipline, responsibility, and financial independence from an early age.

This community service program aims to strengthen financial literacy and digital finance competencies among Generation Z in the North Banjarmasin District. The program involved 15 participants aged 18–25 years and was implemented through a combination of lectures on fundamental financial literacy, practical workshops using a digital budgeting application, and structured pre-test and post-test assessments. Findings from the evaluation indicate a substantial improvement in participants’ financial management practices, particularly in financial recording habits, which increased from 46.7% to 93.3% after the intervention. Additionally, participants reported high perceived ease of use (80%) and strong satisfaction with the budgeting application (mean score = 4.33). They also expressed a high intention to continue utilizing digital financial tools in their daily financial activities. These outcomes reinforce the relevance of the Unified Theory of Acceptance and Use of Technology (UTAUT) and the Theory of Planned Behavior (TPB), which highlight the influence of perceived usefulness, perceived ease of use, attitudes, and behavioral control in technology adoption. Overall, the program proved effective in enhancing knowledge, practical skills, and responsible financial behavior among Generation Z, equipping them to navigate digital financial management more confidently and independently.

Presently, several micro, little, and medium firms (MSMEs) encounter more intricate difficulties in financial management, particularly concerning efficient capital planning and allocation.  Numerous business proprietors continue to struggle with the effective management of financial resources due to insufficient financial knowledge regarding principles, a lack of confidence in resource management, an unsupportive financial attitude, or reliance on misconceptions about finance.  This study aims to examine the impact of financial knowledge, financial self-efficacy, and financial attitude on the capital budgeting decisions of micro, small, and medium enterprises (MSMEs) in Bandar Lampung.  This research employs a quantitative methodology with primary data gathered from 401 respondents chosen via purposive sampling.  Prior to the analysis of the data utilizing multiple linear regression with SPSS software, it underwent testing for validity, reliability, and classical assumptions.  The findings indicated that financial knowledge, financial self-efficacy, and financial attitude exerted a positive and significant impact on capital budgeting decisions, both individually and collectively.  The results affirm that the Theory of Planned Behavior is crucial in elucidating how knowledge, beliefs, and attitudes underpin rational, strategic, and sustainable decision-making for micro, small, and medium enterprises (MSMEs).

This community service program aims to improve access to economic education for the people of Hukurila Village, Leitimur Selatan District, Ambon City, with a focus on financial management and the empowerment of small businesses. The majority of the population in Hukurila Village depends on agriculture and fisheries, yet they still face challenges in efficiently managing resources and lack understanding of personal and business financial management. Through a series of training sessions and workshops, this program provides knowledge on financial planning, household budget management, and effective small business management techniques, enabling the community to enhance their economic independence. Additionally, the program introduces simple technologies for financial management and marketing business products, with the goal of expanding market reach for local products. By improving economic literacy and introducing technology, it is hoped that the people of Hukurila Village will be able to manage their finances and businesses more wisely, reduce dependence on external aid, and create sustainable economic independence. This program is expected to serve as a model for economic empowerment in other remote villages, promoting well-being through an inclusive and technology-based approach to economic education.

This research explores the impact of stock returns, financial literacy, and risk perception on investment decisions among Generation Z investors who use the Ajaib application in Indonesia. The study is driven by the increasing involvement of young digital investors and the growing importance of financial knowledge, risk awareness, and return expectations in shaping their behavior. A total of 250 respondents were surveyed, and the data were processed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that stock returns (β = 0.436, p < 0.001), financial literacy (β = 0.429, p < 0.001), and risk perception (β = 0.209, p = 0.002) each exert a positive and significant influence on investment decisions. The model explains 68% of the variance in investment decisions (R² = 0.626), confirming the robustness of the proposed framework. These results suggest that Gen Z investors with higher financial literacy, stronger risk awareness, and favorable return expectations are more likely to make confident and deliberate investment choices. The study contributes theoretically to behavioral finance literature and provides practical insights for improving financial literacy programs, enhancing investor education, and designing fintech features that foster trust. The findings can also inform policymakers in creating targeted initiatives to encourage responsible investment behavior among younger generations in Indonesia.

This study aims to analyze the factors influencing members’ decisions to take murabahah financing at BMT Mentari Umat Wangon. The research employed a quantitative approach with descriptive and verification methods. The population consisted of active members using murabahah financing, selected through purposive sampling. Independent variables included service quality, knowledge of Islamic products, trust, location, promotion, profit margin, and financing procedures, while the dependent variable was the members’ financing decision. Data were analyzed using multiple linear regression after validity, reliability, and classical assumption tests. The results show that service quality, Islamic product knowledge, trust, profit margin, and financing procedures significantly affect members’ decisions, whereas location and promotion have no significant effect. The most dominant factors are service quality and institutional trust. These findings support the Theory of Planned Behavior (TPB), which emphasizes that attitudes, trust, and perceived control are key determinants of financial decision-making. The study implies that BMT should enhance service quality, strengthen financial literacy related to Islamic products, and develop digital-based service systems to improve efficiency and competitiveness.

This study analyzes the influence of financial knowledge, self-control, and parental income on the financial behavior of students in Semarang, Central Java, with a population consisting of active students and a sample of 305 respondents. This quantitative study utilizes data obtained through Google Forms and analyzed using the Smart PLS 4 method. Measurements were made using a Likert scale from 1 to 5 for each indicator. The findings of this study indicate that financial knowledge and self-control have a significant and positive influence on financial behavior, with path coefficients of 0.417 and 0.303, respectively, and a p-value of 0.000. Parental income also has a significant impact on financial behavior with 90% confidence, although the path coefficient is lower at 0.078 and the p-value is 0.099. Overall, the three independent variables (financial competence, self-control, and parental income) together contribute 60% in explaining the variation in financial behavior. The remaining 40% is influenced by other factors outside the research model. This conclusion emphasizes that internal factors such as knowledge and self-control are very important, but family economic background also plays a role in shaping individual financial habits and decisions.

This study maps the regulatory landscape of financial technology (fintech), focusing on cryptocurrency regulation at both global and Indonesian levels. Cryptocurrency, one of the fastest-growing fintech instruments, functions as a virtual currency secured by cryptography. Despite lacking physical form, it is widely used for investment, transactions, and speculation, with trust supported by blockchain’s transparency and immutability. However, regulatory frameworks remain fragmented across countries. The research applies a bibliometric approach, using Bibliometrix (R Studio) for descriptive analysis and VosViewer for keyword network visualization. Data were retrieved from Scopus with the keywords “cryptocurrency regulation” and “fintech regulation,” covering 2016–2025. Findings reveal 1,178 documents from 484 sources, contributed by 4,693 authors, with an average of 7.43 authors per document and an international collaboration rate of 24.79%. The annual growth rate reaches 44.31%, with an average of 14.01 citations per document. Keyword analysis identifies four main clusters: financial regulation, green finance and sustainability, decentralized finance (DeFi), and blockchain cybersecurity. This study provides a knowledge map of regulatory evolution from conventional finance to blockchain-based fintech, offering insights for academics, regulators, and industry to balance innovation, consumer protection, and financial stability.

Challenges faced by accounting students in producing accurate financial statements aligned with international standards, notably due to limited English proficiency. Therefore, this study examines the influence of accounting English vocabulary mastery and accounting concept comprehension on students ability in preparing financial statements in English. This study employed a quantitative method with a survey approach and multiple linear regession analysis. The research subjects are 81 accounting department students at Politeknik Negeri Banjarmasin taken with purposive sampling. Data was collected using a questionnaire and a performance task to measure vocabulary mastery, conceptual understanding, and the ability to prepare financial statements. The findings show that accounting English vocabulary mastery has a significant positive effect on students’ ability to prepare financial statements in English, while comprehension of accounting concepts does not show a significant individual effect. The adjusted R-squared value of 0.627 indicates that both variables together explain 62.7% of the variance in students’ ability. These findings emphasize that technical vocabulary mastery is a dominant factor enabling students to apply conceptual knowledge effectively in English-based financial reporting. It also highlights the importance of English for Specific Purposes (ESP) strategies in accounting education and suggests integrating vocabulary-focused learning methods to enhance students’ readiness for global accounting practices.

This study aims to analyze the implementation of internal control in the receivables audit process and evaluate its effectiveness in minimizing the risk of bad debts in a health center environment. Receivables, especially those originating from health services to JKN participants and general patients, can cause problematic receivables if not managed effectively. This study uses a descriptive qualitative approach with data collection through observation, interviews and documentation review during the audit by a public accounting firm. The results of the study indicate that there are still weaknesses in the internal control structure such as suboptimal separation of duties, an unintegrated receivables information system and a weak bad debt reserve policy. In addition, late payments by third parties and poor patient administration knowledge are also external factors that influence the high risk of bad debts. Therefore, improving the internal control system, implementing information technology and strengthening coordination with the guarantor are very important to reduce the risk of bad debts and increase accountability for financial management in the health center environment.

This community service program aims to improve the basic accounting literacy of the students (santri) at Pondok Pesantren Nurmadani NW Montong Lisung as a strategic effort to strengthen their financial independence. The program was initiated in response to the limited understanding of systematic financial management among santri, despite their involvement in various economic activities within the pesantren, such as the cooperative, canteen, and student organizations. The activities were carried out through four main stages: needs assessment, socialization of basic accounting concepts, financial record-keeping training, and evaluation accompanied by follow-up assistance. Interactive learning methods and experiential learning approaches were applied to ensure that participants not only understood theoretical concepts but were also able to practice them directly. The results showed a significant increase in the santris’ knowledge of the basic accounting equation, general journal, ledger posting, and preparation of simple financial statements. In addition to improved knowledge, there was also a positive shift in attitudes toward the importance of transparency, accountability, and sound financial governance. Several pesantren units began implementing the financial recording formats introduced during the training. Overall, this program successfully enhanced the technical skills and financial awareness of the santri and contributed to strengthening the pesantren’s financial management practices in a more professional and sustainable manner.

This study aims to describe the implementation of Islamic financial literacy training and its impact on enhancing students’ understanding of Islamic economics at SMK Negeri 1 Dolok Masihul. The research employed a qualitative descriptive approach involving 25 students as participants. Data were collected through observation, interviews, questionnaires, and documentation. The results show that the training, conducted through interactive methods such as discussions, simulations, and case studies, significantly improved students’ knowledge of Islamic financial principles, including profit-sharing (mudharabah and musyarakah), prohibition of riba, and ethical financial management. The average understanding level increased from 63% before the training to 87% afterward. Supporting factors included teacher involvement, engaging materials, and the practical relevance of the content, while limiting factors were time constraints and lack of reference materials. Overall, the implementation of Islamic financial literacy training proved effective in strengthening students’ conceptual and practical understanding of Islamic economics and can serve as a model for integrating Sharia-based financial education in vocational schools.

Independent Community Service Program (KKN) is a form of student community service that aims to apply knowledge practically in the field. This activity was carried out by students of the University of Muhammadiyah North Sumatra with the theme "Building Student Financial Awareness Through Education and Socialization in Schools. " This program aims to improve financial understanding among students from Elementary and High Schools in Perkebunan Gunung Melayu Village, Rahuning District, Asahan Regency. The methods applied include interactive socialization, educational games, and quizzes to stimulate students' interest and understanding of the importance of saving and managing finances from an early age. The results of this activity show that students begin to recognize the basic concepts of financial management, including how to distinguish between needs and desires, the significance of saving, and the application of Islamic financial principles in daily routines. In addition, this activity also serves to increase public understanding of the importance of financial education for children. The main element that facilitates the implementation of activities is support from educational institutions, village governments, and local communities, while the main challenge faced is the lack of attention of elementary school students caused by their habits that still prefer to play. Overall, this KKN program has a positive impact on increasing students' financial awareness and has the potential to be a simple financial education model at the elementary and secondary school levels

The community-based mentoring program for housewives in health fund planning aims to improve family financial management skills and promote sustainable financial independence. Many families, especially those from lower-income communities, lack awareness and preparedness in allocating funds for health needs. This often leads to financial difficulties when urgent medical expenses arise. Through a community-based approach, this program provides training, group discussions, and practical simulations for housewives on how to manage and plan health funds effectively. The results show a significant improvement in participants’ knowledge, attitudes, and skills in family financial management related to health. Additionally, the establishment of community savings groups has fostered solidarity and mutual financial support among members. This program demonstrates that empowering housewives through community participation can strengthen household economic resilience and encourage greater community self-reliance in managing health funds.

This community service program aims to improve the capacity and sustainability of Micro, Small, and Medium Enterprises (MSMEs) in Paku Village, Payung District, South Bangka, through an integrated intervention approach. The program's primary focus is education on legal protection, digital financial literacy, and product marketing, which can strengthen the competitiveness of rural MSMEs. Rural MSMEs often face various challenges, such as difficulties in complying with legal regulations, limited access to financing, and limited market reach, which hinder their growth. Therefore, this program adopts a participatory approach involving workshops, training, and direct mentoring to provide MSMEs with the knowledge and skills necessary to overcome these challenges. Expected outcomes of this program include increased understanding of business legality, adoption of digital financial transactions, and the implementation of effective digital marketing strategies. Through the integration of these three aspects, this program aims to increase MSME income, expand their competitiveness, and create new jobs at the local level. With long-term impacts that include village economic development and community empowerment, this program is expected to become a sustainable model for MSMEs in other villages in the area.

This community service program aims to improve the capacity and sustainability of Micro, Small, and Medium Enterprises (MSMEs) in Paku Village, Payung District, South Bangka, through an integrated intervention approach. The program's primary focus is education on legal protection, digital financial literacy, and product marketing, which can strengthen the competitiveness of rural MSMEs. Rural MSMEs often face various challenges, such as difficulties in complying with legal regulations, limited access to financing, and limited market reach, which hinder their growth. Therefore, this program adopts a participatory approach involving workshops, training, and direct mentoring to provide MSMEs with the knowledge and skills necessary to overcome these challenges. Expected outcomes of this program include increased understanding of business legality, adoption of digital financial transactions, and the implementation of effective digital marketing strategies. Through the integration of these three aspects, this program aims to increase MSME income, expand their competitiveness, and create new jobs at the local level. With long-term impacts that include village economic development and community empowerment, this program is expected to become a sustainable model for MSMEs in other villages in the area.