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The field practice program, also known as Innovation Development, is a community service activity conducted by students of STIE Madani Balikpapan aimed at assisting Micro, Small, and Medium Enterprises (MSMEs) in improving their business performance and sustainability in the city of Balikpapan. In this program, Group 6 focuses on the MSME “Mamidah’s Homemade,” located in RT 34, Mekar Sari Subdistrict, Central Balikpapan District, which operates in the home-based food production sector. This activity is designed to provide practical assistance and applied knowledge to address several existing business challenges faced by the MSME. The main objectives of this Innovation Development activity are: (1) to assist in creating a systematic, structured, and consistent financial recording system as a basis for operational planning, evaluation, and decision-making; (2) to support the development of a comprehensive and well-organized business portfolio to strengthen business identity and credibility; and (3) to help business owners enhance their digital branding capabilities through the effective use of online platforms and social media to expand market reach and competitiveness.

This study focuses on evaluating the depth of understanding and implementation of the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) in the accounting system of savings and loan cooperatives and financing at the Nur Insani Cooperation located in South Tangerang. In addition, this study aims to determine whether there are differences or inconsistencies in the recording, measurement, and disclosure of  savings and loan transactions and financing that refer to SAK ETAP. The research method adopted is descriptive qualitative, which focuses on a detailed description of accounting practices. The secondary data sources used are 2023 financial statements obtained from the official website, supplemented with supporting references including scientific journal articles and e-books on savings and loan cooperative accounting. The study shows that the Nur Insani Cooperation has fully adopted SAK ETAP. This cooperative has compiled five elements of financial statements, namely the statement of financial position, income statement, statement of changes in equity, cash flow statements, and notes to the financial statements by following appropriate, relevant, and reliable accounting principles. This implementation contributes to improving the quality of financial reporting, facilitating efficient decision making, and strengthening stakeholder confidence.

Digital payment systems have become one of the main innovations in financial transformation. Over the past few years, these systems have gained significant traction and are now at the forefront of reshaping financial landscapes globally. Currently, digital payment systems have changed global transactions by slowly replacing the transaction patterns of societies that were previously dominated by conventional transactions, offering more efficiency, security, and accessibility. This transformation is closely related to the development of fintech, which has given rise to instruments in the form of electronic money and blockchain technology. These advancements have not only changed the way payments are made but also enabled the inclusion of previously underserved populations in the financial ecosystem. This study uses a bibliometric approach to analyze scientific publications, with the main sources coming from Scopus using the keywords “digital payment systems,” “electronic money,” and “fintech.” By utilizing Biblioshiny in the VOSviewer application, this study aims to examine publication trends, contributions from various countries, institutions involved, and thematic connections between topics. In conclusion, this study contributes to expanding the understanding of the development of digital payment systems, while also presenting a global research map that can be used as a reference for academics, researchers, and policymakers involved in financial innovation.

This study aims to analyze the major challenges in regional financial management that affect the quality of the implementation of regional autonomy in Indonesia. Regional financial management plays a crucial role in achieving fiscal independence and ensuring the effectiveness of local governance. This research employs a descriptive qualitative method using a literature review approach by examining various scholarly sources, legal regulations, policy reports, and relevant previous studies. The analysis reveals three recurring and interrelated issues: the high level of fiscal dependence of local governments on the central government, the limited capacity and competence of regional financial management personnel, and the persistence of budget misuse reflecting weak governance and oversight mechanisms. These challenges form structural barriers to the realization of fiscal self-reliance and accountable local governance. The study emphasizes that improving regional financial management cannot be carried out in a partial or fragmented manner but requires a comprehensive approach involving the enhancement of human resource capacity, reform of budgeting systems and mechanisms, and the strengthening of transparency and public accountability. Therefore, improving regional financial governance is a strategic step toward achieving effective, sustainable regional autonomy that is oriented toward public welfare.

This study presents a meta-analysis of open-access accounting information systems (AIS) literature in Indonesia during the digital transition period of 2015-2025. The primary objective is to identify and map the taxonomy of Independent Variables (X) and Dependent Variables (Y) predominantly used in academic and practical research. Through a systematic review of 15 key accredited articles with Digital Object Identifiers (DOI), this research finds that AIS success determinants (Variable X) have evolved from purely technical factors to integrative clusters encompassing Human Capital (competence, training), Organizational (culture, management commitment), and Technological (infrastructure, internal control) aspects. Meanwhile, Dependent Variables (Y) have shifted from mere technical user satisfaction to strategic impacts such as financial report quality, operational efficiency, and MSME business performance. These findings indicate that AIS research in Indonesia is heavily influenced by public sector regulatory contexts and cloud technology adoption in the MSME sector. This report serves as a reference framework for future researchers to explore emerging variables such as artificial intelligence and cybersecurity behavior within the accounting ecosystem.

Climate risk finance has emerged as an increasingly important field of research along with the growing urgency to address climate change and its impacts on the global financial system. Climate change poses real risks to the stability of the international economy and financial systems. Climate risk finance represents an approach that encompasses various financial instruments in supporting climate change mitigation and adaptation. Although the term climate risk finance has not been widely used explicitly as a single keyword, the concept that integrates climate risk and financing is reflected in related keywords such as climate risk, climate finance, and climate change. This study employs a bibliometric analysis method using the Scopus database, supported by analytical tools such as VOSviewer and R Studio, to explore the development of research on climate risk finance. The study identifies publication patterns, international collaborations, and emerging themes within the related literature. The findings show that the publication rate on climate risk finance is relatively moderate each year, but has experienced growth in the last decade. The evolving understanding in this field is expected to strengthen the resilience of financial systems and support sustainable strategies to address long-term climate risks.

Over the past 20 years, developments in digital technology have led to the emergence of financial innovation in the form of cryptocurrencies, with Bitcoin being the main pioneer. Bitcoin is a decentralized, blockchain-based electronic payment system that is not controlled by a single financial institution. Although its presence facilitates quick and straightforward cross-border transactions, it also raises ethical and legal issues, especially when taking into account Islamic law, which strongly emphasizes justice, certainty, and the welfare of society. This paper aims to investigate the usage of Bitcoin in modern economic transactions from the standpoint of Islamic and international law. This study investigates Islamic legal sources, the views of Islamic scholars, fatwas (religious decrees), and international laws and regulations pertaining to cryptocurrency assets using a qualitative, normative-empirical methodology. The results show that, although opinions among scholars differ, the usage of Bitcoin is subject to ijtihadiyah (Islamic ijtihad) in Islamic law. Some reject it because of its great volatility and speculative potential, while others allow it as long as it provides advantages and does not include riba, gharar, or maysir (the risks associated with gambling). In terms of international law, Bitcoin is typically seen as a digital asset that has to be closely watched in order to preserve economic stability and deter financial crime. Therefore, balanced legislation is required to guarantee that the usage of Bitcoin is in line with the principles of sharia maqasid and global economic fairness.

This study aims to identify the factors causing delays in the issuance of the Certificate of Pratique (COP) for foreign vessels and to review the standard procedures applicable at the Banten Health Quarantine through the role of PT. Bahari Tirta Jaya Banten Branch. The COP is a critical document certifying that a vessel has met health requirements and is permitted to have contact with the shore (berthing/stevedoring). The research method employed is field research through direct observation at the port and library research involving laws, regulations, and relevant port literature. The research findings indicate that delays in COP issuance are caused by several primary factors, including: (1) incomplete ship administrative documents, (2) quarantine procedures requiring additional inspections, (3) poor ship hygiene conditions, (4) limited human resources within the quarantine office, and (5) technical constraints in the quarantine information system. These delays have a significant impact on ship berthing schedules, the efficiency of loading and unloading processes, and potential financial losses for shipping companies. This study recommends the need for improved coordination between ship agents and Health Quarantine authorities, evaluation of procedural efficiency, and strengthening of information system resources to ensure smooth services within the Banten Port area.

This study aims to analyze the management process of the Cargo Ship Safety Construction Certificate by PT. Putra Andalas Samudera at the Port Authority and Harbormaster Office (KSOP) Class I Dumai. This certificate is a vital document to ensure ship seaworthiness in accordance with the standards of the Directorate General of Sea Transportation. The research method used is descriptive qualitative with data collection techniques through field observations, in-depth interviews, and documentation studies during the internship period. The results indicate that the management procedure is currently conducted digitally through the Shipping and Seafarers Information System (SIMKAPEL). Although the system aims for efficiency, several main obstacles were found, namely: data entry errors by staff, excessive digital document file sizes that hinder system verification, and internet network instability causing disruptions to the central server. Optimization efforts carried out by the company include increasing the accuracy of document validation before uploading and strengthening coordination between the agent, ship owner, and KSOP authorities. This study concludes that optimal certificate management is crucial to prevent financial losses due to ship operational delays and to ensure the safety of the crew and cargo.

The interval between 2018 and 2025 represents a defining epoch in financial assurance, characterized by a systemic collision between traditional audit methodologies and the exponential sophistication of fraudulent actors. This research employs a comprehensive library research methodology, utilizing Systematic Literature Review (SLR) to evaluate the evolving landscape of audit and fraud. The study traces the theoretical migration from Cressey’s Fraud Triangle to multidimensional frameworks like the Fraud Pentagon, which emphasizes the roles of arrogance and competence. Through a forensic examination of catastrophic audit failures including Wirecard, FTX, and the emerging risks of crypto-assets, the research identifies recurring patterns of auditor failure in assessing operational risks and internal controls. Furthermore, the report analyzes the dual-edged impact of Artificial Intelligence (AI); while machine learning algorithms offer enhanced detection capabilities, the rise of Generative AI (GenAI) and deepfake technology has empowered perpetrators to execute sophisticated "synthetic reality" frauds. The study critically evaluates regulatory responses, particularly the revision of International Standard on Auditing (ISA) 240, which mandates a more proactive "fraud lens." The findings suggest that the auditing profession faces an existential crisis of relevance, necessitating a fundamental shift toward a forensic mindset supported by advanced technological integration.

This study examines the impact of Pentagon Fraud factors on FSF, with WBS as a moderation variable, focusing on Indonesian State-Owned Enterprises (SOEs) from 2021 to 2024. The Pentagon’s Fraud Theory encompasses five key elements: pressure, opportunity, rationalization, competence, and arrogance, each of which is represented by financial stability, ineffective monitoring, the quality of auditors, the experience of directors, and CEO pictures. This study aims to determine how these factors affect financial reporting that contains fraud, and whether WBS can strengthen or weaken the relationship between the two. Using a quantitative approach with secondary data from the annual reports of 104 SOEs, thisi study applied panel data regression method. FSF was measured using the Beneish M-Score, while the effect of moderation was tested through moderated regression analysis. The results of this study are expected to provide deeper insights into the dynamics of fraud in the public sector and highlight the importance of WBS as a governance tool in reducing the risk of fraud. The study contributes to the previous literature by integrating a comprehensive fraud framework and testing it with moderation mechanisms, while also focusing on specific institutional contexts (SOEs), which have not been explicity explored in previous studies.

Advances in digital technology have led to significant transformations in management accounting practices, particularly with the use of cloud accounting, big data analytics, artificial intelligence (AI), and digital-based management accounting information systems. These changes have resulted in a shift in the function of management accounting from merely a documentation tool to a strategic decision support system that provides information quickly, accurately, and in real time. This study aims to analyze the implementation of management accounting in the digital business era, identify the obstacles faced by organizations in the digitization process, and explain the opportunities that can be utilized to improve the efficiency of financial management systems. The research method applies a qualitative approach by conducting a literature study that reviews a number of journals, books, and scientific documents related to the topic. The research findings indicate that digitization has a positive impact on operational efficiency, clarity of information, and the quality of managerial decision-making. However, organizations still encounter various challenges, such as low human resource technological capabilities, complexity in system integration, and increased threats to data security. This study concludes that the implementation of digital management accounting is a strategic necessity for companies in the modern business era, requiring technological readiness, increased human resource capacity, and internal policies that support a complete digital transformation process.  

The development of information technology has encouraged various organizations, including cooperatives, to digitize their service systems. The Credit Cooperative (Kopdit) CU Mera Ndi Ate is one of the cooperatives that still uses a manual system in managing savings and loans, which causes the service process to be slow, inaccurate, and has a high risk of recording errors. This study aims to design and build a web-based savings and loans system that can be used by members of Kopdit CU Mera Ndi Ate. This system allows members to conduct transactions online, view transaction history, and monitor savings or loan balances. The research methods used are observation, interviews, and literature studies. The system development process uses a waterfall model with stages of analysis, design, implementation, and testing. The result of this study is a prototype of a web-based savings and loans information system that has main features such as member registration, transaction recording, financial data management, and automatic financial report generation. With the implementation of this system, it is hoped that the cooperative can improve work efficiency, speed up services, and provide easy access to information to all members.

This study aims to understand how accounting functions as a social construction in shaping the meaning of transparency and responsibility in the modern business world. Accounting has long been viewed as a technical, neutral, and objective system; however, both financial and non-financial reporting practices also reflect the values, ideologies, and moral consciousness embedded within organizations. Using a qualitative interpretive approach within the framework of social constructivism (Berger & Luckmann, 1966), this study explores the meanings constructed by accounting practitioners through social interactions, organizational culture, and reporting policies. Data were collected through in-depth interviews, participatory observations, and document analysis of corporate reports, and were analyzed using interpretative thematic analysis. The results reveal that transparency and responsibility are not merely formal obligations but the outcomes of social processes involving the externalization of values by leaders, the objectivation of those values through reporting systems, and their internalization within individual moral awareness. In this context, accounting functions as a social language that reflects organizational morality, legitimacy, and identity. Organizations with participatory and reflective cultures are found to develop more authentic transparency, while bureaucratic structures tend to produce symbolic transparency. Theoretically, this study contributes to the discourse of critical accounting by asserting that accounting numbers and reports are socially constructed artifacts imbued with values. Practically, the findings highlight the importance of ethical leadership, reflective culture, and social dialogue as foundational elements for implementing authentic transparency and sustainable corporate responsibility.

This study aims to analyze the potential and business development strategies of Warung Misop Kampung Yani Mbotz in Tanjung Morawa District as a representative of traditional culinary MSMEs. The main problems identified are limited capital, simple business management, and the lack of digital promotion. This research employs a qualitative descriptive method with a case study approach, using direct observation, interviews with the business owner, and document analysis. Data were analyzed using the SWOT (Strengths, Weaknesses, Opportunities, Threats) framework to identify internal and external factors, and the Business Model Canvas (BMC) to formulate development strategies. The results reveal that the main strengths of the business lie in authentic taste, affordable prices, and customer loyalty. Weaknesses include limited menu innovation, underutilized digital promotion, and the absence of systematic financial recording. Opportunities arise from the growing public interest in traditional culinary products and government support for MSMEs, while threats come from competition with modern food outlets, fast-food chains, and rising raw material prices. The strategies formulated through the BMC framework include product innovation, service diversification, the optimization of social media marketing, and the strengthening of business networks. The study concludes that applying BMC-based strategies can enhance the competitiveness of Warung Misop Kampung Yani Mbotz while preserving traditional culinary heritage. These findings are expected to serve as a reference for other culinary MSMEs in developing their businesses sustainably.

This study aims to comprehensively examine the implementation and mechanisms for results in Al-Mudharabah financing at Bank Muamalat Rangkasbitung, while also assessing the level of compliance of its implementation with sharia principles. This study applies a qualitative descriptive method with a field study approach involving direct observation, interviews, and review of documents related to Mudharabah financing procedures. The research findings show that Bank Muamalat Rangkasbitung implements a profit-sharing system based on the principles of justice (al-'adl) and trustworthiness (al-amanah). The profit-sharing scheme is carried out proportionally according to the ratio agreed upon in the initial contract, so that both parties have clarity regarding rights and responsibilities. The implementation of this system not only ensures the avoidance of usury but also strengthens the partnership between the bank and customers through practices of transparency, information disclosure, and a shared commitment to business management. Overall, these findings show that the implementation of Al-Mudharabah financing at Bank Muamalat Rangkasbitung has been running in line with several sharia values ​​and even supports the realization of fair, ethical, and sustainability-oriented Islamic economic practices. Thus, Mudharabah financing at the branch can be an example of the effective implementation of sharia contracts and is able to encourage the development of the sharia financial sector at the local level.

Internal control is a crucial aspect for SMEs in maintaining the reliability of revenue recording and preventing the risk of misappropriation. This study aims to analyze the implementation of internal control in the revenue cycle at Exmo Tea Café and to evaluate its effectiveness through internal audit. The research uses a qualitative descriptive approach with data collection through interviews with management personnel directly involved in transactions and financial recording. The analysis is conducted using the COSO framework, which includes five main components: control environment, risk assessment, control activities, information and communication, and monitoring. The research results indicate that Exmo Tea Café has implemented several basic elements of internal control, such as recording transactions through a cashier application, daily cash reconciliation, and reporting to the owner. However, the effectiveness of these controls is still limited because the segregation of duties between receiving and recording is not optimal, risk assessment is reactive, documentation and report archiving are not systematic, and monitoring is conducted informally. In addition, there are no formal policies regarding operational standards (SOPs) or internal audit procedures that could serve as guidelines for continuous control implementation. These conditions have the potential to lead to risks of fraud, recording errors, and delays in financial reporting. Therefore, these findings underscore the need for a comprehensive enhancement of the internal control system, including strengthening the separation of duties, conducting preventive risk assessments, providing employee training related to financial governance, as well as implementing more formal monitoring and documentation. These improvements are expected to increase reporting accuracy, operational effectiveness, and minimize the potential for errors or fraud in the company's financial activities.  

This study was conducted to analyze the implementation of financial management and accounting practices at a Coffee Shop in South Jakarta operating within the MSME sector, with a focus on the importance of structured financial management and the application of standardized accounting as a fundamental element in supporting business sustainability. The research employed a qualitative descriptive method through interviews, direct observations, and document review. The findings indicate that the Coffee Shop has applied a cash-based recording system and utilizes a simple point of sales (POS) application to monitor cash flow and sales transactions. However, the recording of fixed assets, depreciation calculations, and the recognition of liabilities have not fully complied with the guidelines of FAS MSMEs, resulting in financial information that remains limited, lacks transparency, and does not provide a comprehensive overview of the business’s financial condition. Therefore, this study highlights the need to improve human resource capabilities in accounting and to implement simple yet credible accounting software to support more accurate, efficient, and accountable financial reporting. With more professional financial management, business owners will be better equipped to make strategic decisions, strengthen stakeholder trust, and enhance the competitiveness and long-term sustainability of the Coffee Shop.

This study aims to analyze in-depth the interest of the Setro Village community in choosing PNM Mekaar Syariah financing as a source of capital for micro and small enterprises (MSMEs). This phenomenon is interesting because it shows how economic, social, and spiritual factors contribute to the financial decisions of rural communities. This research was conducted using a qualitative exploratory approach, using case studies and in-depth interviews with key informants. To explain the relationship between attitudes, subjective norms, and behavioral control on community intentions to choose Islamic financing, data analysis was conducted thematically. The Theory of Planned Behavior (TPB) framework was also used. The study shows that positive community perceptions of ease of access, economic benefits, and compliance with Islamic principles are the main factors shaping community interest in PNM Mekaar Syariah. Fast, easy, and uncomplicated financing increases consumer trust and enhances perceived behavioral control. Conversely, increased business capital and family income enhance the sustainability of micro-enterprises. The institution is given moral legitimacy and spiritual conviction by the implemented Islamic values, such as the yield system and the freedom from usury. Community participation decisions are also driven by social factors such as group support, advice from group leaders, and the quality of service provided by field officers. Theoretically, this study adds local religiosity and socio-cultural aspects to enrich the application of the Theory of Planned Behavior in the context of rural Islamic finance.

This study examines how climate justice principles can be integrated into fiscal governance frameworks to enhance accountability within global climate finance. As climate change intensifies economic vulnerabilities, particularly in developing countries, the allocation and oversight of climate finance have become critical determinants of equity and resilience. Current fiscal oversight mechanisms exhibit notable progress in transparency but remain insufficient in addressing fairness, distributive justice, and participation. Through a comparative institutional analysis of global financial institutions, national budget systems, and emerging technological tools, this study identifies persistent challenges—including fragmented accountability structures, lack of standardized reporting mechanisms, and political-economy dynamics that hinder equitable funding flows. The findings emphasize that climate finance often prioritizes procedural compliance over transformative outcomes, limiting its potential to reduce structural inequalities and build adaptive capacity. The study argues that accountability frameworks must evolve beyond conventional financial auditing, incorporating social and environmental metrics that reflect the moral imperatives of climate justice. By integrating participatory governance, digital innovations, and harmonized reporting standards, fiscal systems can foster more transparent, just, and impactful climate finance. This research contributes to the discourse on climate governance by proposing accountability reforms capable of linking financial decision-making with ethical considerations, thereby advancing global efforts toward a fair and resilient climate transition.