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The purpose of this study is to examine how risk management techniques can reduce credit risk and increase liquidity in the Indonesian banking industry. It used quantitative methods and collected information from 130 banking professionals through a survey created on a Likert scale ranging from 1 to 5. The Structural Equation Modeling Partial Least Squares (SEM-PLS 3) approach was used to test the hypothesis. According to research, practicing efficient risk management techniques significantly lowers credit risk while increasing liquidity. The findings of this study emphasize the crucial importance of having a strong risk management framework due to its role in ensuring financial stability and enhancing the performance of the Indonesian banking sector. The conclusion of this study offers strategic benefits to banking institutions and policymakers in maximizing risk management procedures in the face of shifting economic conditions.

This study analyzes the implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) at Alfapro Stationery. The analysis results indicate that Alfapro Stationery has applied several basic principles of SAK EMKM in preparing its financial statements, such as recognizing fixed assets based on acquisition costs, recording inventory, and recognizing revenue and expenses. The financial statements prepared include the statement of financial position, income statement, and notes to the financial statements, supported by a computer-based accounting system (AIO System) that helps generate automatic financial reports every month, thereby increasing accuracy and transparency. However, Alfapro Stationery has not been able to separate personal and business assets, violating the "Separate Economic Entity" concept, which is fundamental in preparing financial statements according to SAK EMKM. Although the company's financial statements formally appear to meet the requirements of SAK EMKM, the lack of clear separation between personal and business assets indicates non-compliance with the standard. Further research can focus on a more in-depth analysis of the effectiveness of the internal control system, evaluating the impact of the latest technology on store operations, better human resource management strategies, and comparative studies with other UMKM that have best practices. This aims to provide broader perspectives and innovative solutions to be implemented at Alfapro Stationery.

The stability of the banking sector is crucial in maintaining a country’s financial system and economic sustainability. This study analyzes the impact of Net Interest Margin (NIM), Non-Performing Loans (NPL), and Capital Adequacy Ratio (CAR) on banking stability in Indonesia. The inconsistency of previous research findings indicates a research gap that requires further exploration. This study employs a quantitative approach using secondary data from financial reports of conventional banks listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sample was selected using purposive sampling, resulting in 39 banks with 195 observations. Data analysis was conducted using multiple linear regression with classical assumption tests, including normality, heteroscedasticity, multicollinearity, and autocorrelation, to ensure model validity. The results show that NIM positively but not significantly affects banking stability, while NPL has a negative and significant effect. CAR also significantly influences banking stability. Enhancing banking intermediation effectiveness through NIM and CAR can strengthen financial stability, whereas increasing credit risk, reflected in NPL, can weaken stability. This study provides insights for regulators and banking management in designing more effective policies to maintain banking sector stability in Indonesia.

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.

The implementation of the Elektronik Barang Milik Daerah (e-BMD) system is crucial for improving the management and financial reporting of regional government assets. This study examines the effectiveness of e-BMD at the Badan Pengelola Keuangan dan Aset Daerah (BPKAD) of Sikka Regency in preparing financial reports, particularly for fixed and current assets. Using qualitative methods, data were collected through interviews, observation, and document analysis. The results show that e-BMD significantly enhances efficiency, accuracy, and accountability in asset management, although technical and resource limitations remain challenges. Recommendations include training enhancement and system optimization to improve performance.

This community service program aims to assist Deppa Tori’ business actors in optimizing production and financial management in order to improve the quality, capacity, and sustainability of their business. The methods used in this program include training, direct assistance, and implementation of more efficient production strategies and more systematic financial records. In addition, this program also prioritizes branding and marketing aspects that are in line with local tourism potential, so that Deppa Tori’ can be better known as a typical souvenir that supports the tourism industry in the Toraja area. The expected results of this activity are increased production efficiency, better product quality standards, and a more organized financial system for Deppa Tori’ business actors. Thus, MSMEs can develop more professionally and contribute to strengthening the local creative economy and tourism sectors.

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.

Badan Usaha Lembang (BumLem) Tallu Lolona faces challenges in financial management that affect the sustainability of its operations, which include credit provision and rice and coffee milling services. This study aims to enhance the capacity of its administrators and managers in financial management through mentoring and training. The methods employed include classical training, practical workshops, and group discussions. The results indicate that participants successfully grasped the basic principles of financial management, improved their ability to prepare financial reports, and identified solutions to financial issues through discussions. It is expected that this initiative will create new institutions, foster positive behavioral changes, and cultivate local leadership in BumLem’s financial management.

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.

Micro, small and medium-sized enterprises (MSMEs) have the potential to generate new jobs, offer diverse economic services to society, and contribute to accelerating national growth and stability. Of course, MSMEs are a very important sector of the national economy that can affect the lives of people in general.One of the objectives of this research is to find solutions to the problems found in the business information system of Dim Sumeya MSMEs in Pangandaran. Furthermore, data collection techniques are applied through observation and interview stages. This study was carried out by applying descriptive qualitative techniques which include analysis, summary of phenomena, as well as direct depiction of phenomena from data obtained through observations and interviews. The study collected information through interviews with the owner of Dim Sumeya. The results indicated that Dim Sumeya has not maximised its digital financial transaction recording and still does it manually. As a result, the author recommends the use of the BukuWarung application. Through this application, Dim Sumeya can support their micro, small, and medium enterprises (MSMEs) in the management of the financial system, thus minimising the risks associated with using the application.

This study aims to analyze the influence of e-money usage and financial literacy on the consumption behavior of accounting students in Batam City. E-money as a digital payment method has become increasingly popular among the younger generation, while financial literacy plays an important role in effective personal financial management. The study uses primary data collected from questionnaires distributed to 97 accounting students in several universities in Batam, as well as secondary data from interviews with 10 accounting students regarding e-money and financial literacy. The results show a positive correlation between high financial literacy and wise financial management, which in turn influences students' consumption behavior. Additionally, the use of e-money plays a significant role in facilitating transactions and changing consumption patterns. Simultaneously, all three variables have a significant impact with a coefficient of determination (R²) of 38.5%. The findings are expected to provide insights for relevant stakeholders in designing more effective financial education programs and promoting the use of e-money among students.

The maritime industry requires financially literate and strategically competent professionals to navigate challenges in shipping management, business sustainability, and economic resilience. However, vocational maritime education often lacks practical financial training and sustainability-driven business strategies, creating gaps between academic learning and industry needs. This research addresses these gaps by analyzing how maritime education aligns with financial sustainability and business competency development. Unlike previous studies that separately examine maritime education or financial sustainability, this research integrates expert insights, graduate experiences, and educator perspectives to develop a holistic framework for maritime business and financial training. The findings contribute to policy discussions on improving vocational curricula and bridging industry-academia gaps. This study investigates the effectiveness of maritime vocational education in developing competencies in financial decision-making, economic resilience, and business sustainability. It evaluates curriculum alignment with industry demands and identifies key areas for enhancement. A qualitative research design was used, incorporating semi-structured interviews with 13 maritime professionals, 4 educators, and 33 graduates. Thematic analysis was applied to assess vocational training effectiveness in financial sustainability and business resilience. Findings reveal strong technical competency but gaps in financial literacy and sustainability-driven business strategies. Maritime education programs scored 9/10 in effectiveness, but practical applications of financial decision-making and risk management need reinforcement. This study provides actionable insights for vocational training reforms, emphasizing applied financial education, industry collaboration, and sustainability-driven business strategies. The findings support future curriculum development to equip maritime professionals with enhanced financial and managerial competencies for industry leadership.

The MSME actors in Sei Rampah Village lack adequate understanding of financial management principles. Moreover, they face challenges in accessing business financing sources. This prompted the service team to conduct a community service activity in the village. The activity was organized in the form of a socialization program aimed at improving business owners' understanding of managing business finances and strategies for accessing financing sources. The program was attended by 20 participants. The methods employed in this activity were lectures and interactive discussions. The stages of the community service included the preparation phase and the implementation phase. This activity had a positive impact on the MSME actors in the village. Their knowledge of financial management and access to financing sources increased. The MSME actors stated that they now understand how to manage business finances and strategies to access financing sources. This indicates that the community service activity carried out has made a positive contribution to business owners in Sei Rampah Village..

The limited knowledge of MSME entrepreneurs in Binjai Estate in managing their business finances affects the business continuity of MSMEs, causes errors in determining the amount of the cost of goods sold resulting in errors in determining the amount of the selling price, resulting in difficulty of increasing competitiveness which will affect the level of sales and profits of MSMEs. The purpose of these activities is to help MSME players increase their sales by providing simple financial management training and promoting their merchandise through social media and online shops so that later they can increase MSME sales. The methods used are observation, interview, and documentation methods. The results of this service activity are that Bandrek Jahe Merah and Gedebog Pisang MSMEs can already recognize the importance of business financial management and identify company assets to be separated from personal assets. However, further training is needed to assist businesses in making budgets and determining the cost of production and the cost of goods sold to determine the selling price of their products.

This community service aims to improve the entrepreneurial competence of the Mekar Jaya Village community, Cilamaya Kulon District, Karawang Regency, through training and mentoring for local potential-based businesses. A qualitative approach was used in this activity by involving observation, interviews, and focus group discussions (FGD) with the community and micro-business actors. The program implementation includes three stages: preparation, training, and mentoring. The results of the activity show that the community has great potential in developing local products, but faces obstacles such as lack of knowledge of business management, digital marketing, and product innovation. Through entrepreneurship training, there was an increase in participants' understanding in managing a business, especially in terms of financial planning and marketing strategies. Business mentoring helped participants apply the knowledge they had gained, which was seen from the increase in product quality and market access. The findings also revealed that the success of the activity was greatly influenced by the enthusiasm of the participants and the active involvement of the facilitators. This activity has a positive impact on increasing public awareness of the importance of entrepreneurship as an effort to improve economic welfare. This program is expected to be a model of sustainability that can be applied in other villages by adjusting to their respective local needs and potentials.

Economic literacy education and personal financial management have an important role in preparing the younger generation to face future economic challenges. The aim of this service is to increase students' understanding of SMK Nurcahaya Medan about economic literacy and how to manage personal finances effectively. This activity is carried out through counseling, interactive discussions and financial management simulations. The results of this activity show an increase in students' knowledge regarding basic economic concepts, budget management, and the importance of financial planning. With this activity, it is hoped that students can practice wise financial management in everyday life.

The importance of employee performance accountability in transparent and efficient public financial management, particularly amid the demands for improved public service quality. This study aims to identify and analyze the factors affecting employee performance accountability, namely the regional government accounting system, accounting control, legislation, human resource quality, and reporting systems. The research employs a quantitative methodology with a descriptive approach. A census technique was utilized, where all employees of BPKAD, totaling 51 individuals, were designated as respondents. The data analysis technique employed is multiple regression to determine the influence of each independent variable on the dependent variable, which is employee performance accountability. The findings of the study indicate that the regional government accounting system, accounting control, and human resource quality significantly influence employee performance accountability. Conversely, legislation did not show a significant influence, while the reporting system approached the significance threshold. In conclusion, this study emphasizes that improving the quality of the accounting system, internal control, and human resource development is crucial for enhancing employee performance accountability at BPKAD Pekanbaru City. The implications of this research are expected to provide insights for decision-making and improvements in public financial management practices.  

The purpose of this study is to design and build a garden fence made of wood and recycled bottles in an effort to develop an environmentally friendly and cost-effective solution. In addition to functioning as a room divider, this garden fence can also be used as a decorative component to add to the aesthetic appeal of the garden. This study examines the structural strength, material durability, and aesthetic value of the fence building using wood and recycled bottles. The method used in this activity is the ABCD method, the ABCD (Asset Based Community Development) approach method which is a mentoring method that prioritizes the utilization of assets and potentials around the community. This research method also evaluates the environmental impact and cost efficiency of using recycled materials. The results of the study show that a fence made of wood and recycled bottles can be a practical and attractive choice for a garden plan. This fence not only supports the management of plastic bottle waste, but also provides a smart solution that is financially efficient and affordable.

Individual economic stability is a crucial prerequisite for achieving well-being and financial independence. The Community Service Program (PKM) titled "Initial Steps Towards Economic Stability for Students of SMA Swasta Nurcahaya Kota Medan" aims to enhance students' financial literacy and entrepreneurial skills through socialization and discussion. This activity involved introducing the basic concepts of economic stability, personal financial management, and simple entrepreneurial initiatives. The results showed positive responses, with increased student understanding of financial literacy, awareness of the importance of personal economic stability, and interest in starting small businesses. These findings indicate that the program successfully motivated students to create simple financial plans and be more attentive to economic conditions. This step serves as a significant foundation for preparing students to face future economic challenges.