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Micro, Small, and Medium Enterprises (UMKM) play a crucial role in the national economy. However, significant challenges such as limited resources, market access, and inadequate managerial capabilities remain obstacles to enhancing competitiveness. Developing managerial capacity through technological innovation has become a strategic solution for UMKM to survive and grow in the digital era. This study aims to analyze the importance of developing managerial capacity in improving UMKM competitiveness through technology adoption. The research method used is a literature review and analysis of secondary data from various relevant sources. The findings indicate that technological innovation in managerial aspects, such as the use of digital systems for marketing, finance, and operations, positively impacts efficiency and competitiveness. Therefore, appropriate strategies are needed to enhance UMKM managerial capacity in adopting technology to compete globally.

Penelitian ini bertujuan untuk mengeksplorasi perilaku investor wanita dalam pengambilan keputusan investasi. Investor wanita di Makassar adalah informan penelitian tesis ini serta menggunakan kualitatif dengan pendekatan deskriptif. Paradigmanya interpretif dengan metode fenomenologi. Analisis datanya interpretative phenomenological analysis (IPA). Teori dalam penelitian ini menggunakan teori perilaku keuangan (behaviour finance) dengan konsep utamanya teori prospek. Hasilnya yaitu pemahaman investor wanita dalam keamanan berinvestasi, penggalian data, ketepatan waktu, kemudahan transasksi, dorongan menanti, pemaknaan berita, dorongan kejelian, dan imbal hasil. Implikasinya dari hasil dari pemahaman investor wanita dalam berinvestasi akan memicu pemahaman investor wanita dalam penggalian data, ketepatan waktu dan pemaknaan berita akan memuculkan perilaku keamanan. Pemahaman investor wanita dalam kemudahan transaksi, dan  dorongan kejelian akan memunculkan perilaku kenyamanan. Untuk pemahaman investor wanita dalam penggalian data, ketepatan waktu, dorongan kejelian dan imbal hasil akan memunculkan perilaku keuntungan. Dari ketiga perilaku yang ada yaitu keamanan, kenyamanan dan keuntungan akan menghasilkan sebuah perilaku investor wanita.

Over the years, there have been issues with the relationship between Nigeria's three levels of government. Numerous committees and commissions have been established, and suggestions have been made, but until the levels of government continue to clash over finances today. Being the third level of government, the local government has been hardest damaged, which has made it impossible for it to successfully perform its mandated duties. Because of this, this study looked at Nigerian local government performance and intergovernmental relations. The study used a survey design, with a focus on descriptive research. Focus groups and questionnaires were used to gather data. The Central Bank of Nigeria and government documents provided the secondary data. Among other things, the results showed that intergovernmental relations have somewhat eased tensions between Nigeria's three levels of government. Additionally, the 1999 constitution's flaws have hindered fiscal relationship among Nigeria's three levels of government. Among other things, the research suggested that efforts be made to guarantee that all levels of government follow the constitutional rules on budgetary relations, accountability, and openness.  

This study explores the potential and challenges of the Treasury Single Account (TSA), which the cur-rent government of Nigeria has recently fully implemented to drive economic growth and development. The government aims to close gaps and plug leaks in government funds while ensuring a robust finan-cial management system to guarantee transparency and efficiency in the administration of public fi-nancial resources. The paper provides a conceptual understanding of TSA and discusses its anticipated benefits to Nigeria’s economy, particularly in the context of financial management and control. Key benefits include reducing the cost of government borrowing, ensuring optimal utilization of govern-ment financial resources, and consolidating various government accounts into one unified account. The study also examines the structure of the TSA system and its various accounts, including the TSA pri-mary account. In addition, the paper highlights the goals of the TSA, such as improving accountability and reducing corruption. After discussing the potential and challenges associated with implementing the TSA, the study concludes that political will, integrity, and commitment are crucial for overcoming these challenges. Successful implementation of the TSA system requires addressing identified obstacles to realize the anticipated benefits, which would significantly enhance the efficiency of financial man-agement in Nigeria.

North Kalimantan Province as one of the regions is required to prioritize capital expenditure to support community economic activities. The Budget Realization Report (LRA) as a form of government accountability in managing finances shows priorities on government operational expenditures. The purpose of this study is to examine the financial performance of the Regional Government of North Kalimantan Province for Fiscal Year 2018 – 2022 using 5 data analysis tools consisting of: 1) Regional Financial Independence Ratio, 2) Growth Ratio, 3) Regional Original Revenue Effectiveness Ratio, 4) Regional Financial Efficiency Ratio, and 5) Compatibility Ratio. This research includes quantitative research with a descriptive approach derived from secondary data, namely the North Kalimantan Provincial Government Budget Realization Report 2018 – 2022. The results of the study using the ratio of regional financial independence showed the value of independence classified as consultancy

The Society 5.0 era integrates digital technology with human values to create a human-centered society that addresses social issues, enhances quality of life, and promotes sustainability. Digital literacy and multidimensional skills are crucial in education to prepare students for global challenges. Strengthening literacy in reading, numeracy, science, finance, digital competence, and citizenship is key to adaptation and progress. However, literacy levels in Indonesia, including at MTs Negeri 1 Kota Prabumulih, require improvement to foster critical thinking and knowledge application. Based on multiliteracy and multidimensional theories, literacy development extends beyond text comprehension to include interactions with cultural, social, and technological contexts for meaningful learning. This qualitative study with a phenomenological approach explores students' literacy levels, relevant literacy concepts for Society 5.0, the integration of Islamic Education (PAI) values with literacy, and how PAI supports literacy enhancement at MTs Negeri 1 Kota Prabumulih. Data were collected through interviews, observations, and documentation. The results indicate that students' literacy levels remain moderate, requiring enhancement. Literacy integration with PAI is evident in thematic approaches, linking zakat to financial literacy and Qur'anic verses to science. However, optimizing facilities, teacher training, and project-based learning is necessary for stronger literacy development.

This study aims to evaluate various strategies for optimizing parking fees to increase their contribution to the PAD of Malang Regency. The method used is a combination of primary data collection through direct interviews with the Malang District Transportation Office and secondary data in the form of literature, laws and regulations, and data from BPS Malang District. The results showed that there are 68 official parking spots in Kepanjen, all of which are categorized as Public Parking Lots (TJU) with deposits varying from Rp10,000 to Rp300,000 per week. Planned optimization efforts include digitizing the QRIS-based retribution collection system and improving supervision through regular monitoring, applying strict sanctions, and curbing illegal parking attendants. The Malang District Transportation Office targets to increase the contribution of the parking sector to PAD by 20% per year with a target revenue from public roadside parking services by 2025. The implementation of a comprehensive optimization strategy has implications for increasing the effectiveness, transparency, and accountability of parking management so that it can make a significant contribution to strengthening regional finances.

Villages have a very important role in development in Indonesia, so the role of villages in development must be recognized and developed to ensure the achievement of welfare and progress of the village community. In running the government in a village, the village government certainly requires a number of funds. In Law Number 6 of 2014 concerning Villages, it is stated that villages have sources of income in the form of original village income, budget allocations from the State Budget (APBN), part of the results of regional taxes and regional levies of districts/cities, Village Fund Allocations which are part of the balancing funds received by districts/cities, financial assistance from the provincial APBD and district/city APBD, grants and donations that are not included from third parties, and other legitimate village income. As an implementing regulation of Law 6 of 2014 concerning Villages, the Government issued Government Regulation Number 60 of 2014 as amended by Government Regulation Number 22 of 2015 concerning Village Funds Sourced from the State Budget. Village Funds are funds sourced from the APBN which are allocated for villages that are transferred through the district/city APBD and are used to finance the implementation of government, implementation of development, community training, and community empowerment.

The inability of rural banks to adapt to the changing global landscape, particularly owing to globalisation, could also have adverse effects on economically disadvantaged populations. This research aims to examine the dynamics of regulating rural banks in Indonesia, the pressing need for legal reforms in rural banks to address the problems posed by globalisation, and the legal reforms for rural banks that are based on the Values of Pancasila. The study methodology employed is the Normative Juridical approach. The research findings suggest that initially, the licencing and activities of the rural bank required permission from the Minister of Finance. However, after the amendment of Law Number 7 of 1992 concerning Banking with Law Number 10 of 1998, the licence for rural banks is now granted by the leadership of Bank Indonesia, as stated in Article 16 paragraph. Globalisation has a significant impact on community life, leading to the emergence of new requirements. One of these requirements is the need for easier transactions, which can be achieved through the digitalisation of banking or the provision of electronic banking facilities. Consequently, legal reforms for banking institutions need to be implemented, taking into account the noble values of the nation as reflected in the moral principles of Pancasila. These values include morality, respect, protection of human rights without discrimination, unity, social justice in the economic and community sectors, and the realisation of people’s sovereignty and adherence to the law.

This study aims to determine the influence and analyze the proposed changes in salaries and services of financial sub-division employees on the job satisfaction of senior high school teachers in Ogan Ilir Regency, both partially and simultaneously. The population of this study were teachers at senior high schools in Ogan Ilir Regency and the sample taken was 119 teachers. The research data collection technique used questionnaires and documentation. The research data analysis technique used a program assisted by SPSS. The results of this study concluded: 1) The proposed salary changes affect the job satisfaction of senior high school teachers in Ogan Ilir Regency; 2) The services of financial sub-division employees affect the job satisfaction of senior high school teachers in Ogan Ilir Regency; 3) The proposed changes in salaries and services of financial sub-division employees simultaneously affect the job satisfaction of senior high school teachers in Ogan Ilir Regency.

Effective financial management is a major challenge for micro, small and medium enterprises (MSMEs) in Cikarang, especially in the culinary sector such as Ayam Geprek Bungsu. The main problems faced by business owners are economic limitations and uncertain fluctuations in raw material prices, which have an impact on the stability of cash flow and business profits. This condition results in suboptimal financial management, because often business owners are unable to separate personal and business finances, as well as difficulties in long-term budget planning. This activity aims to analyze the financial management of Ayam Geprek Bungsu and identify strategic steps that can be taken to improve financial efficiency. The research method used is a case study through interviews and analysis of simple financial statements. The results of the analysis show that the lack of regular financial records and the absence of a structured financial management system are the main causes of financial inefficiency. In addition, dependence on a single supplier for raw materials led to vulnerability to price increases. As a solution, this report recommends the implementation of a simple yet regular financial recording system, financial management training for business owners, and diversification of raw material suppliers to minimize the impact of price fluctuations. With these measures, Ayam Geprek Bungsu is expected to improve financial stability, optimize cash flow management, and ultimately strengthen business sustainability amid dynamic economic challenges. The growth and role of MSMEs can still be improved not only because of their resilience in the face of various economic shocks, but also their ability to provide employment, and overcome poverty.

This study examines profitability determinants of Indonesian manufacturing firms, emphasizing sustainable practices. Using a systematic literature review and regression analysis of secondary data from publicly-traded firms, the research analyzes the impact of financial factors (working capital, size, growth) and environmental considerations (green supply chain, sustainable finance) on profitability. Findings provide recommendations for firms, policymakers, and stakeholders to enhance profitability and environmental sustainability amidst climate change challenges.

Accurate and transparent financial reporting is crucial in building investor trust and ensuring the confidence of other stakeholders. However, earnings management remains a key concern in accounting and finance as it affects the quality of financial information and economic decision-making. This study aims to analyze the influence of Capital Intensity, Managerial Ownership, and Profitability on Earnings Management, with Firm Size as a moderating variable. Using a quantitative approach with the deducto hypothetico verifikatif method, this study empirically tests hypotheses through inferential statistical analysis. The results show that Capital Intensity and Managerial Ownership have a negative effect on Earnings Management, while Profitability has a positive effect. Furthermore, Firm Size does not moderate the effect of Capital Intensity on Earnings Management but weakens the influence of Managerial Ownership and strengthens the effect of Profitability on Earnings Management. This study is expected to provide insights for investors, managers, and regulators in understanding the factors influencing earnings management practices and their implications for financial reporting quality.

MSMEs play an important role in the village economy, but many business actors still face obstacles in managing finances and marketing their products effectively. This community service aims to improve the understanding and skills of MSME actors in Kertomulyo Village, Trangkil District, Pati Regency in terms of financial management and marketing strategies. This training is carried out through an easy-to-understand approach, including simple financial recording, business capital management, and digital marketing strategies using social media. Participants are trained to record income and expenses systematically so that they can better understand the financial condition of their business. In addition, they are also taught how to promote products online in order to reach a wider market. The results of this activity show an increase in the participants' understanding and skills in managing finances and implementing more effective marketing techniques. With this training, it is hoped that MSMEs in Kertomulyo Village can develop more rapidly, increase competitiveness, and expand their marketing networks.

Financial management can improve financial management well and have an impact in the future, including future threats that cannot be predicted to be able to face emergency funds. Emergency funds can provide a sense of security to face events that cannot be predicted in advance. The aim of this training is to increase insight into emergency funds among the Banyumas community, especially for customers of state-owned banks in Banyumas Regency branches. From this training it can be concluded that financial management has an important role in the financial management process, both sources of income and expenditure management. And it was also found that 97% of the 34 participants felt that emergency funds were important, but only 20 people currently had emergency funds.

Investment Management Institution (LPI) as an entity, LPI is an institution established by law and is responsible to the President so that it has high credibility and perception of stability internationally. LPI's assets are also included in the Separated State Assets. As a sui generis institution, LPI has strong independence and professional management, this aims to maximize investors who want to invest in Indonesia. Institutionally, LPI has elements as a public legal subject because LPI in its operations uses a budget sourced from state finances. In addition, LPI also has characteristics as a private legal subject in terms of carrying out investment activities or capital investment.

This Community Service Program (PkM) aims to implement financial reports, especially for non-profit organizations through groups of social organizations that are members of the Indonesian Radio Antar Masyarakat (RAPI) organization in the Semarang City Region. The implementation of community service first identifies and assesses internal organizational factors that influence how the organization prepares its financial reports. This community service is carried out using the socialization and training methods, making financial reports, especially for non-profit organizations in accordance with ISAK 35. The Indonesian Radio Antar Masyarakat (RAPI) Organization in the Semarang City Region has an organization at the local level or sub-district level or a combination of several sub-districts, with a total of 17 administrators from five local and regional administrators present. In addition to providing an understanding and explanation of financial reports in general and in particular financial reports for non-profit organizations, there are differences, so that in preparing financial reports must be in accordance with applicable regulations. Because financial reports for profit-oriented organizations with non-profit-oriented organizations are different. It is hoped that with the existence of financial reports in accordance with ISAK 35, organizations that manage finances from member sources or the government through grants are expected to be an effort to increase transparency and accountability of the organization. Keywords: Financial Reports of Non-Profit  Organizations, ISAK 35

Micro, small, and medium enterprises (MSMEs) have an important role in the Indonesian economy, but many business actors still face challenges in systematic and transparent financial records. The Pituin Coffee House, as one of the MSMEs in the culinary sector, faces obstacles in managing bookkeeping effectively. Therefore, digital financial bookkeeping training and assistance are carried out using the YouTap POS application to improve the efficiency and accuracy of financial records. The methods used in this activity include training sessions, hands-on practice, and intensive mentoring to ensure optimal understanding and implementation. The results of this program show that the use of the YouTap POS application is able to improve financial management skills, make it easier to monitor transactions, and support better business decision-making. With the digitization of bookkeeping, it is hoped that MSMEs such as The Pituin Coffee House can be more developed and competitive in the digital era.

This research discusses the role of fatwa of Indonesian Ulema Council (MUI) in the development of Islamic financial products in Indonesia. By using document analysis method and interviews with Islamic scholars and practitioners, this study found that MUI's fatwa has a strategic role in providing sharia legitimacy to various Islamic financial products. However, the main challenge faced is the lack of public understanding of the principles of Islamic finance.

The maritime industry operates in a complex, rapidly evolving global environment where decision-making accuracy is critical for operational efficiency, sustainability, and risk mitigation. Traditionally, maritime leadership has relied heavily on experience-based decision-making, often leading to cognitive biases and strategic inefficiencies. This study examines the role of scientific paradigms in managerial decision-making, emphasizing how structured epistemological reasoning enhances strategic accuracy and reduces decision-making errors. This research provides original value by addressing the limited integration of structured decision-making models in maritime leadership, which has been largely overlooked in previous studies. While scientific reasoning has transformed decision-making in industries such as finance and healthcare, its application in maritime management remains underdeveloped. The study explores the following research questions: To what extent do scientific paradigms influence managerial decision-making in maritime leadership? How can structured reasoning reduce bias and improve decision accuracy? Using a qualitative approach, semi-structured interviews were conducted with maritime experts, lecturers, and postgraduate students, followed by thematic analysis and comparative evaluation. Results indicate that structured decision frameworks significantly improve managerial effectiveness, yet barriers such as industry conservatism and limited competency development hinder widespread adoption. The study concludes that integrating scientific reasoning into maritime leadership training programs can enhance decision accuracy, promote evidence-based management, and ensure sustainable strategic planning.