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The financial performance of MSMEs is the result of a business's success in sustaining itself thru financial management. This research aims to provide information on the impact of financial literacy, payment gateways, and financial inclusion on the financial performance of MSMEs. This investigative activity involves two types of variables: independent variables consisting of financial literacy, payment gateways, and financial inclusion, while the financial performance of MSMEs is the dependent variable. Food and beverage MSMEs under the auspices of Rumah BUMN are the study population, totaling 337. The method for determining the sample size was determined using Slovin's formula, and sampling was conducted using specific criteria, resulting in a sample size of 77 respondents. The data analysis technique involves multiple linear regression analysis. This research activity found that each of the variables used, namely financial literacy, payment gateway, and financial inclusion, has a significant positive impact on the financial performance of MSMEs. The coefficient of determination shows that 91.3% of the variables of financial literacy, payment gateway, and financial inclusion are able to explain the financial performance variable of MSMEs.

Low financial literacy among students, particularly in Islamic boarding schools, poses a challenge in fostering early economic independence. At Pondok Pesantren NW Montong Lisung, students generally lack the ability to manage pocket money, maintain financial records, and develop saving habits. This condition underlies the implementation of a community service program aimed at building smart financial habits through financial management education. The method employed a participatory approach consisting of counseling, training, and mentoring stages. Evaluation was conducted using pre-test and post-test, observation, and assessment of students’ financial record practices. The results showed a significant improvement in students’ financial literacy, increasing from an average of 42.5% to 79.5%, along with positive behavioral changes such as increased saving habits and better expense control. These findings indicate that financial management education is effective in improving students’ financial understanding and skills. Therefore, this program is important to be implemented sustainably to support the development of students’ economic independence in the future.

This study examines the theological tension between devotion to God and the influence of mammon within the context of church ministry, as reflected in Matius 6:24. The research aims to analyze how materialism shapes attitudes, motivations, and practices in ecclesiastical service, particularly in relation to financial and administrative responsibilities. The method employed is a literature analysis combined with a phenomenological approach, allowing for an integration of biblical teachings and lived ministry experiences. The findings reveal that mammon is not merely a material entity but a competing spiritual force that demands human loyalty, often subtly influencing the orientation of ministry. Materialism, therefore, emerges as a critical challenge to ministerial integrity, especially in contexts involving financial management. The novelty of this study lies in its integration of theological reflection with empirical ministry experience, emphasizing that integrity in church service is not only tested in spiritual expressions but also in the handling of material resources. This study contributes to practical theology by offering a contextual understanding of how faithfulness to God must be maintained amidst the persistent tension between spiritual calling and material demands.

One of the most actively traded and liquid stock groups in the capital market is the LQ45 index, which consistently attracts investor attention due to its strong market capitalization and transaction volume. This study aims to analyze the influence of financial performance and financial management strategies on firm value among companies listed in the LQ45 index on the Indonesia Stock Exchange during the 2018–2022 period. The study population consisted of 73 LQ45-indexed companies, with purposive sampling used to select 23 companies that met the research criteria. This research employed a quantitative approach using path analysis to examine both direct and indirect relationships among variables. The findings indicate that profitability and leverage have a positive and significant effect on firm value. In addition, profitability and leverage also positively influence firm size, indicating that companies with stronger profitability and effective debt management tend to expand their operational scale. However, firm size does not significantly affect firm value and is unable to mediate the relationship between profitability, leverage, and firm value. These results suggest that investors place greater emphasis on profitability and leverage indicators than company size when evaluating firm value in LQ45 companies. Therefore, effective financial performance remains the primary factor in enhancing corporate value and investor confidence.

This study aims to analyze the comparison of equity-based financing decisions and sukuk from the perspective of Sharia principles in companies in Indonesia. The development of the Islamic capital market in Indonesia shows a significant increase in the use of financing instruments that comply with Islamic principles, thereby encouraging companies to consider funding alternatives that are not only financially efficient but also Sharia-compliant. In the framework of Sharia financial management, capital structure decisions must consider the prohibition of usury, the principle of risk sharing, fairness in risk distribution, and contract certainty. This research uses a qualitative approach with a literature study method thru the analysis of various scientific journals, regulations, and academic sources related to capital structure theory, the concept of Sharia equity, and the characteristics of corporate sukuk in Indonesia. The study results indicate that equity-based financing provides flexibility in capital structure and reflects a risk-sharing mechanism, but it has the potential to cause ownership dilution. Meanwhile, sukuk offers asset-based financing with a clear contractual structure and does not dilute company ownership, although it requires an underlying asset and a more complex issuance process. Comparatively, both instruments have Sharia legitimacy as long as they meet the screening requirements and contract structures applicable in Indonesia. This research emphasizes that corporate financing decisions in Indonesia need to consider the balance between financial efficiency and compliance with Sharia principles.

KIP Kuliah is a government-funded educational assistance program aimed at high school (SMA) graduates or equivalent who demonstrate strong academic potential but face economic constraints. This program is expected to expand access to higher education and help students complete their studies on time without being burdened by financial concerns. However, the effectiveness of KIP Kuliah utilization depends not only on the amount of aid provided but also on students’ ability to manage their finances wisely through the implementation of good money habits This study is a field research using a descriptive qualitative approach. The sample consists of six informants, namely KIP Kuliah recipients at Politeknik Negeri Medan from the 2020–2023 cohorts. The results show that personal financial management among students includes budgeting, controlling expenses, and saving behavior. In addition, several factors influence students’ financial behavior, such as financial literacy, social environment, lifestyle, and individual needs. With proper financial management, KIP Kuliah funds can be utilized optimally to support students’ academic success.

This study aims to analyze the effect of financial literacy and lifestyle on financial management of students of the Management Study Program at Universitas Pamulang. This research uses a quantitative method with an associative approach, with data collected through questionnaires distributed to 160 respondents. Data analysis was conducted using validity tests, reliability tests, classical assumption tests, simple and multiple linear regression analysis, t-test, F-test, and coefficient of determination (R²). The results show that partially financial literacy has a positive and significant effect on financial management with a t-value of 7,161 > t-table 1.975 and a significance value of 0.000 < 0.05, while lifestyle also has a positive and significant effect with a t-value of 6,881 > t-table 1.975 and a significance value of 0.000 < 0.05. Simultaneously, financial literacy and lifestyle have a significant effect on financial management with an F-value of 853.671 > F-table 3.05 and a significance value of 0.000 < 0.05. The coefficient of determination of 0.916 indicates that 91,6% of the variation in students’ financial management is explained by financial literacy and lifestyle, while the remaining 8,4% is influenced by other factors outside this study.

The rapid development of information technology requires adaptation across various business sectors, including small and medium enterprises (SMEs). BUMDes Poto Bo’o, located in Wolotopo Village, Ndona Timur District, still manages sales data manually using ledger books. This practice leads to several issues, such as data inaccuracies, lack of automatic inventory updates, and delays in report generation.This study aims to design and implement a basic necessities (sembako) sales information system for the BUMDes. The system development method used is the waterfall model, which consists of requirement analysis, system design, implementation, testing, and maintenance stages. The system is developed using PHP programming language and MySQL database.The main features of the system include product management, customer management, transaction processing, tracking of incoming and outgoing goods, and real-time sales reporting. The results show that the developed information system improves transaction recording accuracy, enhances inventory data accuracy, and accelerates the sales reporting process.Therefore, the system is expected to improve the operational efficiency of BUMDes Poto Bo’o, support financial management transparency, and increase public trust in the performance of the village-owned enterprise.

This community service program aims to improve adolescents’ financial literacy through an educational initiative entitled “Smart Teens: Managing Money Without Drama”, conducted for the youth of Vihara Dhamma Bhakti Tangerang. The program is motivated by the relatively low level of financial literacy among adolescents, which may lead to consumptive behavior and a lack of personal financial management skills from an early age. The methods employed include interactive lectures, financial management simulations, and group discussions covering basic financial planning, saving habits, and expense control. The results indicate an improvement in participants’ understanding of fundamental financial concepts, such as managing allowances, the importance of saving, and the ability to distinguish between needs and wants. Furthermore, participants demonstrated more responsible attitudes in making financial decisions. This program is expected to serve as an effective community-based financial literacy education model in fostering healthy financial behavior among adolescents.

This community service program aims to improve adolescents’ financial literacy through an educational initiative entitled “Smart Teens: Managing Money Without Drama”, conducted for the youth of Vihara Dhamma Bhakti Tangerang. The program is motivated by the relatively low level of financial literacy among adolescents, which may lead to consumptive behavior and a lack of personal financial management skills from an early age. The methods employed include interactive lectures, financial management simulations, and group discussions covering basic financial planning, saving habits, and expense control. The results indicate an improvement in participants’ understanding of fundamental financial concepts, such as managing allowances, the importance of saving, and the ability to distinguish between needs and wants. Furthermore, participants demonstrated more responsible attitudes in making financial decisions. This program is expected to serve as an effective community-based financial literacy education model in fostering healthy financial behavior among adolescents.

Limited understanding of inheritance law and village financial management among village officials remains a significant issue that may trigger social conflict and weaken village governance effectiveness. This community service program aims to strengthen the capacity of village officials through inheritance law socialization and assistance in village financial management. The activity employed a descriptive method with a participatory approach. Implementation was carried out through structured socialization sessions, interactive discussions, and direct technical assistance adjusted to village administrative practices. Data collection techniques included observation, documentation, and pre-and post-activity evaluations to measure participants’ understanding. The results demonstrate an improvement in village officials’ knowledge of basic inheritance law principles and their awareness of transparent, accountable, and regulation-based village financial management. Furthermore, the program enhanced officials’ understanding of their strategic role in addressing community legal issues and supporting good village governance. Overall, this activity contributes to improving the professionalism and accountability of village administration in delivering community-oriented public services.

This study aims to analyze the effect of financial literacy and the use of accounting information on the financial performance of Micro, Small, and Medium Enterprises (MSMEs), with financing as a moderating variable. The research sample consists of 100 MSME owners or managers located in Gresik City, specifically in Gresik, Kebomas, and Manyar Districts, selected using purposive sampling based on predetermined criteria. Hypothesis testing was conducted using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method with the assistance of SmartPLS software through a bootstrapping procedure and one-tailed testing. The results indicate that financial literacy and the use of accounting information have a positive and significant effect on MSME financial performance. In addition, financing is proven to strengthen the influence of financial literacy and accounting information on MSME financial performance. This study is expected to provide practical benefits for MSME actors in improving financial performance through better financial management and access to financing. The limitation of this study lies in the limited research area and the use of perception-based data.

This study aims to analyze the level of financial literacy and examine its influence on the household welfare of vegetable farmers. Agricultural households, particularly smallholder vegetable farmers, frequently experience economic vulnerability due to several structural challenges such as unstable agricultural income, seasonal production patterns, fluctuating market prices, limited access to formal financial services, and inadequate financial management skills. These conditions often make farm households more susceptible to economic shocks, including crop failure, input price increases, or sudden market price declines. In this context, financial literacy becomes an essential capability that enables farmers to manage their financial resources more effectively.This research employed a quantitative research design using a survey approach. The study involved 120 vegetable farmers selected as respondents from major vegetable-producing areas. Data were collected through structured questionnaires designed to measure farmers’ financial literacy levels and household welfare conditions. Financial literacy was assessed through indicators such as financial knowledge, financial behavior, and financial attitudes, while household welfare was evaluated based on indicators including consumption stability, education and health expenditures, savings capacity, and overall economic resilience. The collected data were analyzed using descriptive statistics to describe the characteristics and financial literacy levels of respondents, and multiple linear regression analysis to examine the relationship between financial literacy and household welfare.The results of this study highlight the importance of strengthening financial education programs targeted at agricultural communities. Improving financial literacy among vegetable farmers can contribute not only to better household financial management but also to broader rural economic development. Therefore, financial education initiatives should be integrated into agricultural extension programs, farmer group activities, and local government development strategies. Such initiatives may include training in household financial planning, simple bookkeeping for farm businesses, savings management, and responsible credit use. By enhancing farmers’ financial capabilities, these programs can help improve household welfare, strengthen rural economic resilience, and support the long-term sustainability of the agricultural sector.

Based on Law Number 11 of 2006 concerning the Government of Aceh, the Government of Aceh has been granted special authority to manage and regulate various governmental affairs, including land administration. This authority is specifically outlined in Article 16 paragraph (1) letter k, which empowers the Government of Aceh to handle land affairs that span across regencies and municipalities. This power is further reinforced by Presidential Regulation Number 23 of 2015, which transformed the Regional Office of the National Land Agency of Aceh into the Aceh Land Agency, and Qanun Aceh Number 13 of 2019 regarding the Establishment and Organizational Structure of Aceh Regional Apparatus, which laid the foundation for the establishment of the Aceh Land Office. This office is responsible for managing and certifying the Aceh Government’s land assets. This study aims to assess the implementation of the Aceh Land Office’s authority in certifying government land assets, the institutional synergy with the National Land Agency, and the challenges faced in ensuring legal certainty over these assets. The research employs an empirical juridical method with a sociological approach. Data were gathered from interviews with officials from the Aceh Land Office, the Aceh Financial Management Agency, and the National Land Agency, as well as secondary data from legal documents, books, and academic resources. The study found that while the certification process is legally supported, challenges such as incomplete ownership documents and limited resources hinder effective implementation. Measures, such as re-tracing and remapping land assets, are being taken to address these challenges.

The community service activity entitled “Optimization of MSME Financial Management Based on Sharia Economic Principles” aims to enhance financial literacy and management capacity of micro, small, and medium enterprises (MSMEs) in Bekasi Regency in a sustainable manner. This program is designed to address the practical needs of business actors in managing their finances in an orderly, transparent manner and in accordance with Sharia values. Through a participatory training approach and action-based mentoring, a total of eight MSME participants took part in a series of activities, including basic financial recording training, simulations of Sharia-based financial statement preparation, as well as an introduction to various halal financing alternatives and the utilization of Sharia fintech. The results of the activity indicate a significant increase in participants’ understanding of Sharia financial concepts, rising from 45% to 85%, along with improved skills in preparing financial statements in accordance with Sharia principles. In addition, this program also generated positive social changes, marked by the establishment of the “Bekasi Berdaya Sharia MSME Group” as a platform for collective learning, business collaboration, and network strengthening. These findings demonstrate that the application of Sharia financial principles in community empowerment programs can strengthen economic resilience while fostering ethical, transparent, and value-driven business practices.

This study examines the influence of earnings quality and dividend policy on firm value at PT Alkindo Naratama Tbk during the period 2014–2024. Firm value is measured using the Price to Book Value (PBV), earnings quality is proxied by the ratio of operating cash flow to net income (QOE), and dividend policy is measured using the Dividend Payout Ratio (DPR). This research adopts a quantitative approach with an associative causal design using secondary data obtained from the company’s quarterly financial reports over eleven years, resulting in 44 observations. The analysis method applied is multiple linear regression. The findings reveal that earnings quality has a positive and significant impact on firm value. Dividend policy also shows a positive and significant effect on firm value. Simultaneously, earnings quality and dividend policy significantly influence firm value. The coefficient of determination indicates that a large proportion of firm value variation can be explained by these two variables. These results support signaling theory, which suggests that high earnings quality and stable dividend distribution provide positive signals to investors and increase market confidence in the company. The study contributes to financial management literature by highlighting the importance of financial performance indicators in determining firm value.

Economic empowerment of rural communities through the strengthening of Micro, Small, and Medium Enterprises (MSMEs) is a crucial pillar in achieving national economic independence. One of the fundamental obstacles faced by MSMEs in rural areas is financial exclusion due to low digital literacy and dependence on conventional cash transaction systems. The Community Service Program (KKN) of students from the State Islamic University of North Sumatra (UIN SU) in Pematang Tengah Village was designed to bridge this gap by optimizing the Indonesian Standard Quick Response Code (QRIS). Through an intensive participatory mentoring approach, students acted as agents of digital transformation who educated, trained, and facilitated 10 local MSME actors in adopting non-cash payment technology. The results of the program show a significant shift from digital skepticism to digital trust. The implementation of QRIS has been proven to increase operational efficiency, financial management accuracy, and strengthen the image of business modernity in the eyes of consumers. This article emphasizes that the role of students is not merely as information deliverers, but as catalysts of social capital that is crucial for the sustainability of digitalization at the village level.

This study aims to develop a strategic plan for Information Systems and Information Technology (IS/IT) at KR Hotel Palembang by applying the Ward and Peppard methodology. The analysis began with external environment assessment using the PEST framework and internal analysis through the MOST method and Value Chain model. The results were synthesized into a SWOT analysis to identify the organization's strengths, weaknesses, opportunities, and threats. From this, Critical Success Factors (CSF) were formulated to guide the determination of key information system needs. Application portfolio mapping was then conducted using the McFarlan Strategic Grid to classify systems based on their strategic impact. Findings indicate that KR Hotel has strong potential in leveraging digital technologies but faces challenges such as the absence of integrated systems across departments and limited IT training for staff. To address these issues, an integrated system named ZKBiolock was proposed, encompassing modules such as hotel management, financial management, customer relationship management (CRM), human resource training systems, digital promotion, and internal network monitoring and control. This strategic plan is supported by a comprehensive database design, network topology, human resource and infrastructure analysis, investment budgeting, and Return on Investment (ROI) evaluation. The proposed strategy aims to enhance the efficiency and effectiveness of the hotel's operational management.

This study aims to analyze the effect of digital financial literacy and economic stress on household financial management quality, with self-control as an intervening variable. This research adopts a quantitative approach using Partial Least Square–Structural Equation Modeling (PLS-SEM). Data were collected through questionnaires distributed to household respondents and analyzed using SmartPLS. The results indicate that digital financial literacy has a positive and significant effect on household financial management quality and self-control. In contrast, economic stress does not have a significant effect on either self-control or household financial management quality. Furthermore, self-control does not mediate the relationship between digital financial literacy and economic stress on household financial management quality. These findings highlight the importance of enhancing digital financial literacy to improve household financial management in the digital era.

This study investigates the direct and indirect effects of transformational leadership and digital literacy on civil servant performance through the mediating role of adaptability. The research population comprised all 75 employees at the Regional Financial Management and Local Revenue Agency (BPKPAD) of Demak Regency, Indonesia. A saturated sampling method was employed, utilizing the entire population as respondents. Primary data were collected through structured questionnaires and analyzed using Structural Equation Modeling-Partial Least Square (SEM-PLS) with SmartPLS 3.3 software. The findings reveal that transformational leadership significantly and positively influences both civil servant adaptability and performance. Digital literacy demonstrates a significant positive impact on both adaptability and performance, emerging as the most dominant factor in the research model. Civil servant adaptability significantly and positively affects performance. However, mediation analysis indicates that adaptability does not significantly mediate the relationships between transformational leadership, digital literacy, and performance, suggesting that direct effects predominate over indirect effects in the BPKPAD Demak Regency context.