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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.  

This community service activity aims to improve the financial management ability of Micro, Small, and Medium Enterprises (MSMEs) chips in Tunggulsari Village, Brangsong District, Kendal, Central Java. Given the limited access to technology, the mentoring approach is carried out flexibly, combining manual and digital methods. Training focuses on using notebooks, simple tables, and calculators. For MSMEs that have access to smartphones, training is given on using simple financial recording applications. The activity results showed a significant improvement in the ability of MSMEs to record transactions and understand simple financial statements. Despite the obstacles to access to technology, this activity has succeeded in increasing financial capacity with an adaptive approach. Thus, it is hoped that MSMEs in Tunggulsari Village can make better business decisions and improve the competitiveness of MSME chips.

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.

Sharia cooperatives are Sharia-based economic institutions that play a strategic role in empowering the economy of the Muslim community. By adhering to principles such as the prohibition of riba (usury), gharar (uncertainty), and maysir (gambling), as well as implementing profit-sharing systems (mudharabah or musharakah), Sharia cooperatives provide a fair, transparent, and inclusive alternative to support economic activities in society. These cooperatives aim not only to achieve financial gains but also to fulfill social missions, such as poverty alleviation, equitable welfare distribution, and holistic improvement of the community’s quality of life. Various products and services offered—such as Sharia savings, halal financing, and Sharia-compliant investments—provide financial solutions that align with Islamic values and meet societal needs. Nevertheless, the implementation of Sharia cooperatives faces several challenges, including limited public understanding, competition with conventional financial institutions, and constraints in human resources and capital. Through public education, capacity building for cooperative managers, and comprehensive government policy support, Sharia cooperatives hold great potential to become a key instrument in fostering a more just, equitable, and sustainable economy. This study emphasizes the importance of integrating Sharia values into cooperative management to ensure its contribution to the sustained welfare of the community.

This qualitative literature review explores the impact of stringent environmental policies on environmental risk management and audit costs. It investigates the evolving role of environmental regulations in shaping corporate risk management strategies, particularly focusing on how businesses address environmental risks and the associated costs of audits. The review synthesizes findings from various studies, highlighting the importance of integrating environmental risk management into corporate governance structures to mitigate financial and legal risks. It also emphasizes the necessity of environmental audits in ensuring compliance with regulatory frameworks, despite their associated costs. The review concludes that while the initial costs of environmental audits may be high, their long-term benefits, including regulatory compliance, risk reduction, and improved stakeholder relations, justify the investment. Future research should address the challenges faced by SMEs and explore the geographical and sector-specific differences in managing environmental risks.

This qualitative literature review examines the impact of strengthened tax enforcement on corporate cash holdings, synthesizing findings from recent empirical studies. The review highlights that enhanced tax enforcement prompts firms to adopt precautionary cash management strategies, often resulting in higher cash reserves to mitigate tax-related risks. Key factors influencing this relationship include firm size, governance quality, industry characteristics, and jurisdictional tax policies. Cross-country comparisons reveal significant variations, with institutional frameworks playing a crucial role in shaping corporate responses. While stricter enforcement ensures compliance, it may inadvertently constrain investment and operational efficiency due to increased liquidity demands. This study underscores the complexity of corporate financial decision-making under tax enforcement pressures and identifies gaps for future research, particularly in emerging markets.  

This study aims to analyze the effect of financial literacy and risk perception on impulsive consumptive behavior on students of the Faculty of Economics, Sheikh Abdul Halim Institute impulsive consumptive behavior in students of the Faculty of Economics, Sheikh Abdul Halim Hasan Institute Binjai. Using a quantitative approach with an explanatory survey method, this study involved 56 respondents selected using accidental sampling technique. The regression analysis results show that financial literacy has a significant positive effect on consumptive behavior (B = 1.157; sig. = 0.000), while risk perception has a significant negative effect (B = -0.555; sig. = 0.017). Simultaneously, these two variables contribute significantly to consumptive behavior with a coefficient of determination (R²) of 61.4%. The results of this study reveal that high financial literacy can increase the tendency of consumptive behavior due to increased confidence in financial management, while high risk perception can suppress consumptive behavior through awareness of potential losses. This study emphasizes the importance of a holistic approach in the formation of healthy financial behavior, involving the improvement of financial literacy as well as education related to risk perception. The findings are expected to contribute to the development of more effective financial education strategies for economics students. 

Household financial management is an important aspect of daily life that is often overlooked or does not receive serious attention. This is even though it plays a major role in determining the economic well-being of the family. Given the complexity of household life involving various needs and expenses, effective financial management is essential to achieving long-term goals and improving the quality of family life. Good management can help overcome various economic challenges and prepare families for unexpected financial conditions.

The interest rate in the Iraqi economy represents an active and important element in the management of monetary policy in the Iraqi economy, as it is used by the monetary authority represented by the Central Bank of Iraq to influence the money supply, as well as the impact of this also by allocating the available resources for savings among foreign investments to achieve the central goal of the monetary authority of achieving stability in prices such as the interest rate and various prices and values of investments together and thus achieve balance at the economic and financial levels. This research analyzes the relationship between interest rate changes (IRC) and foreign direct investment (FDI) in the Iraqi economy during the period from (2004-2023). Multiple analytical tools were used, including descriptive statistics, correlation analysis, time series analysis, and prediction models using ARIMA and Prophet. The results showed an association between the two variables under consideration, with the ability of the ARIMA and Prophet models to provide accurate forecasts of future   FDI trends. A quantitative methodology that includes descriptive statistics, correlation analysis, time series models, and forecasting tools has been adopted to clarify the relationship between the two variables and draw conclusions that support economic decision-making.

This study examines how corporate governance practices affect local government financial reports' accountability. Transparency and accountability in local government financial management are thought to be improved by good corporate governance. The findings demonstrate that corporate governance practices have a favorable impact on the caliber of financial reports produced by local governments. These results emphasize how crucial it is to put good governance concepts into practice in order to promote accountability in the financial management of local governments.

This study aims to examine the effect of tax planning, tunneling incentives, and foreign ownership on transfer pricing practices in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. Using a quantitative approach and panel data regression method, this study analyzes secondary data from the company's annual financial statements. The results of the study indicate that tax planning has a significant positive effect on the company's decision to carry out transfer pricing. Meanwhile, tunneling incentives and foreign ownership are proven to negatively affect transfer pricing, although with variations in influence that are not too large compared to other variables. This study provides an important contribution in understanding the factors that influence transfer pricing policies, which can be a reference for policy makers, company managers, and researchers in better tax management.

Bankruptcy is a state in which a company is unable to fulfil its financial obligations or a situation where the corporation initially functions but thereafter fails in business management. Bankruptcy is a state in which a firm lacks the money to operate its operation. The objective of the research is to identify the variables contributing to bankruptcy in PT. Garuda Indonesia. This research employs the Altman Z-score methodology using a bankruptcy calculation. This analysis indicates that the firm is at risk of bankruptcy, since its present assets from 2016 to 2019 are insufficient to meet its financial obligations. Companies must use deliberate, clear, and suitable measures to enhance operational cost efficiency. An inadequate business plan and human resources without a clear vision and goal for the organisation contribute to losses. This research seeks to evaluate the financial performance of PT Garuda Indonesia (Persero) Tbk from 2016 to 2019 using the Altman Z-Score model. The population and sample in this research consist of the complete financial statements of PT Garuda Indonesia (Persero) Tbk for the years 2016 to 2019. The findings of this research indicate that from 2016 to 2019, the bankruptcy rate at PT Garuda Indonesia (Persero) Tbk was unfavourable, as shown by a Z-Score below 1.10, signifying a state of bankruptcy. The most pronounced decrease was seen in the Working Capital to Total Asset ratio, particularly in 2019. This results from the annual growth in current obligations.

In research this, ratio profitability compared to with performance finances of PT Indofood Sukses Makmur Tbk during period 2019–2023. Total ratio profitability used​ including Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), and Gross Profit Margin (GPM). The results of the study show that performance finance company has changed for five years Lastly, with ROA value remains below​ standard. This result show that improvement management assets and equity required For support growth greater profitability​ consistent in the future.

Knowledge related to finance and management in running a business is very important. This is the basis for managing a business so that it can survive in an era of developments and increasing business competition. Culinary businesses, such as Albania Coffee & Resto, often face challenges in managing finances and running operations. The purpose of this activity is to provide financial and business management assistance to the Albania Coffee & Resto business located in the Limbangan-Boja area, Kendal Regency, Central Java. This community service provides a real contribution in increasing the capacity of micro, small, and medium enterprises (MSMEs) in the culinary field. By equipping the owners of Albania Coffee & Resto with the knowledge and skills needed, it is hoped that they can increase the competitiveness of their businesses and contribute to local economic growth.

This study aims to determine the effect of earnings management and financial performance in firm value. The companies used in this study are food and beverage subsector companies listed on the Indonesia Stock Exchange for the period 2020-2022. The method in this study uses a quantitative approach with secondary data in the form of company financial reports. The population in this study were 51 companies, using purposive sampling method and obtained a sample of 11 companies. The data analysis technique uses the classical assumption test, panel data multiple linier regression test, f test and t test, and the coefficient of determination test. The results of this study indicate that earnings management has a significant negative effect on firm value, profitability has a significant positive effect on firm value, earnings management and profitability affect firm value.

The application of the Know Your Customer (KYC) principles in the Indonesian banking sector plays a crucial role in preventing money laundering activities. KYC, which includes data collection, identity verification, transaction monitoring, and risk management, helps detect illegal activities as well as ensuring compliance with applicable regulations. This study aims to analyze the implementation of KYC as a measure for preventing money laundering in Indonesia and to evaluate the effectiveness of procedures applied by financial institutions. The research method used is a qualitative approach with a descriptive design through a literature review, which gathers and analyzes various written sources related to KYC and money laundering prevention. The findings of the study indicate that the implementation of KYC in Indonesia's banking sector is highly effective in detecting illegal activities and preventing money laundering. The money laundering case involving Rafael Alun Trisambodo illustrates how KYC procedures, such as transaction monitoring and careful data analysis, successfully uncovered money laundering practices and led to the prosecution of the perpetrators. With consistent and strict implementation of KYC, the banking sector can maintain the integrity of the financial system and prevent harmful abuses.