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This research discusses the influence of financial technology (Fintech) on the financial management of Generation Z, a generation that is familiar with digitalization and has a consumptive lifestyle. Generation Z, which accounts for around 27.94% of Indonesia's population, exhibits financial behaviors that tend to be more concerned with wants than needs. Through a literature review, this research explores how Fintech affects Generation Z's financial behavior, including the challenges that arise, such as shopping addiction and debt risk. Fintech offers easy access to financial services, such as digital payments, investments and online lending, allowing Generation Z to manage their finances more flexibly. However, their low financial literacy may result in suboptimal financial management. This study highlights the importance of financial literacy as a key factor to help Generation Z achieve sustainable financial well-being and respond to the challenges of Fintech development in the digital era

This research analyzes the performance of the Academic Information System (SIAKAD) in supporting student tuition payments at STMIK Widuri using the PIECES method (Performance, Information, Economy, Control, Efficiency, Service). SIAKAD aims to streamline academic administration and enable online payments. However, issues such as system access delays, especially near payment deadlines, still occur, negatively impacting students' academic services and resulting in administrative penalties. The study employed data collection techniques through observation, interviews, questionnaires, and literature review. The PIECES framework was applied to evaluate six key indicators: performance, information, economy, control, efficiency, and service. The findings reveal that all indicators achieved an average score above 3.80, indicating a "good" system performance. Nonetheless, further improvements are necessary, particularly in terms of access speed and data security, to minimize user difficulties. The study concludes that optimizing the SIAKAD system is crucial for achieving effective and efficient payment processes. Recommendations include enhancing service quality, improving information accuracy, and strengthening data security. This optimization is expected to increase user satisfaction and support the institution's financial management stability.

This study aims to determine the role of accounting in performance evaluation to optimize organizational performance. This study uses a literature review method by collecting and analyzing various sources from the Google Scholar database related to the role of accounting in evaluating and optimizing organizational performance. The results of the Literature Study show that the implementation of proper accounting and systematic performance evaluation make a significant contribution to the success of the company's operations. An effective AIS not only improves accuracy in financial management but also improves employee performance by providing relevant information for strategic decision making enabling companies to develop effective programs and address internal problems.

The culture of corruption that is pervasive in Indonesian society presents major challenges for Correctional Institutions, especially in maintaining financial integrity. The prison treasurer has a strategic role in responding to this phenomenon through a series of steps such as implementing a transparent financial management system, increasing strict internal supervision, and regular training for employees regarding ethics and integrity. Apart from that, community involvement and collaboration with external institutions are also needed to strengthen accountability and ensure that efforts to eradicate corruption are effective. Through a comprehensive and collaborative approach, prisons strive to create an environment that is clean and free from corruption. These efforts are not only focused on internal reform, but also on strengthening relations between government institutions, civil society and the private sector, in order to build a system that is more accountable and has high integrity. In the midst of existing progress, significant challenges still hinder this effort, but multidimensional efforts are expected to provide long-term positive impacts.

This Community Service (PKM) aims to improve financial management and digital marketing skills for ecoprint batik groups in Purbalingga. This program is motivated by the needs of craftsmen to develop local economic potential by improving skills in managing finances and utilizing digital technology for product marketing. Through a participatory approach and intensive training, this PKM activity provides an in-depth understanding of good financial management and effective digital marketing strategies. The results of this program show a significant increase in the financial management skills and digital marketing skills of the participants. Thus, this PKM has succeeded in empowering ecoprint batik groups to be more financially independent and able to compete in a wider market through optimizing digital marketing.

This study aims to analyze the implementation of the Interpretation of Financial Accounting Standards (ISAK) 35 in the preparation of financial statements at the People's Coalition for Fisheries Justice (KIARA) NGO and to evaluate the effectiveness of the SANGO Professional accounting software. This research is motivated by the need to enhance transparency and accountability in the financial management of NGOs in accordance with applicable accounting standards. The research method used is descriptive qualitative, with primary data obtained through interviews and participatory observation. Secondary data were taken from KIARA's 2023 financial statements. The results show that KIARA has successfully implemented ISAK 35 in the preparation of its financial statements since 2022. The use of SANGO Professional has helped KIARA in recording financial transactions in a more structured and systematic manner. Additionally, this software facilitates the management of complex financial data, thereby minimizing recording errors. The conclusion of this study is that the implementation of ISAK 35 has improved the accuracy and transparency of KIARA's financial statements. SANGO Professional is effective in supporting financial management, but there is a need for feature enhancements to better support the optimal implementation of ISAK 35.

Implementation of Real Work Lectures is one manifestation of the Tri Dharma of Higher Education, namely empowerment and community service. On this occasion the author carried out Real Work Lecture activities in Tanjung Gusta Village with the main program headline being the socialization of financial literacy to micro, small and medium business actors, especially fish cracker or jangek cracker business actors. The approach used consists of three methods, namely observation, interviews and documentation. The main work program implemented was visiting business actors making skin crackers to socialize about financial literacy and digital promotion. Then the author also held two supporting work programs, namely the socialization of financial literacy education and sharia investment, the main focus of which was on education about investment and financial management and the second was the implementation economic market day for elementary school students with the aim of cultivating students' talents and interests in the field of entrepreneurship. Both the main and supporting work programs were carried out well and without significant obstacles due to support from Tanjung Gusta Village officials, the community and fellow students who worked together to make the work program successful.

This community service activity aims to increase awareness and understanding of early childhood children regarding the importance of saving, especially in facing financial challenges in the future. This program is implemented in Gongsol Village, Merdeka District, Karo Regency, and involves children and parents as the main participants. Through an approach that includes socialization, mentoring, and evaluation, this activity focuses on developing savings habits from an early age as part of basic financial literacy. The methods used in this program include initial surveys, interviews, direct socialization, and the creation of educational media in the form of creative piggy banks to motivate children to be more enthusiastic about saving. The results of this activity show a significant increase in children's understanding of the concept of saving, its benefits, and how to do it effectively. In addition, this program also educates parents about the importance of supporting children in forming savings habits from an early age, in order to prepare them for financial challenges in the future. This socialization has been proven to be able to form a more positive mindset regarding financial management in children, teaching them discipline, responsibility, and independence in managing their pocket money. This program is also expected to be integrated into the school curriculum in the village, to strengthen the habit of saving as part of character education and financial literacy. With ongoing support from various parties, including schools and families, the habit of saving from an early age can be the foundation for the financial stability of individuals and society as a whole.

This outreach program aims to increase financial literacy among Generation Z students at Satrya Budi Trade Vocational School through the introduction of simple financial reports and entrepreneurship. In the digital era which is characterized by easy access to information, understanding personal financial management and entrepreneurship is very important. This activity involves interactive presentations, financial recording simulations, and group discussions to provide hands-on experience to students. The evaluation results showed an increase in students' understanding of financial and entrepreneurship concepts, with participants being successful in answering evaluation questions well. With this program, it is hoped that students can develop the skills needed to manage finances and start a business in the future.

This Real Work Lecture (KKN) program was carried out by students of the Muhammadiyah University of North Sumatra in Telaga Pure Village, Langkat Regency. This activity focuses on observing and analyzing the influence of lack of knowledge and saving habits on personal financial management among students. Through this service, students help and educate the public on the importance of knowing and getting used to saving from an early age among students. The main aim of this activity is to increase awareness and knowledge as well as the habit of saving which will have a long-term impact on individuals who implement this. This program consists of several activities, outreach and mutual cooperation activities to maintain a clean environment. The results of this activity show that the impact of the lack of this is still negative and we will continue to try to find a solution. Apart from that, students also succeeded in educating and socializing the importance of knowledge and the habit of saving for personal finances among students. 

This study aims to identify and analyze the strategies for strengthening Micro, Small, and Medium Enterprises (MSMEs) and sharia financial literacy in Tanjung Gusta Village through the implementation of digital promotion. The village has many untapped MSME potentials, with major challenges in market access and sharia financial understanding. Digital promotion and sharia financial literacy training were provided to business owners to enhance their ability to expand market reach and manage finances according to sharia principles. The research method used includes observation, in-depth interviews, and case studies. The results indicate that the implementation of digital promotion through social media significantly increased MSME product visibility, while sharia financial literacy helped business owners improve financial management, reduce consumptive behavior, and avoid financial risks that are not aligned with sharia principles. This strategy is considered effective in strengthening MSMEs and empowering the community in a sustainable manner.

MSMEs are productive businesses that stand alone, which are carried out by individuals who meet the criteria for MSMEs as stipulated in Law Number 20 Article 1 of 2008. Nabila shop sells daily necessities. To run the business, financial management must be done well, and the purpose of this study is to find out the financial management practices of Nabila shop. Qualitative descriptive methodology was used in this study. Three data collection methods were used: documents, interviews, and observations. This research found that Nabila shop has an automated accounting system that only tracks sales transactions. It does not have a liability account on the balance sheet and income statement, and does not provide notes to the financial statements. the researcher recommends that using the accounting application that is already available in the store properly and correctly, doing complete recording and bookkeeping and having detailed and accurate financial reports. And the owner and staff Nabila shop should attend training on the application of SAK EMKM as a whole at the Tegal Regional Cooperative, MSME and Industry Office so that they can fully implement the three components of SAK EMKM and can also explore learning information on the internet. .

Corruption in the public sector remains a major obstacle to regional development, threatening the effectiveness of financial management and public services. Gaps in financial supervision and management that are not transparent are the cause of fraud in the use of the budget. The agency theory states that corruption is caused by a conflict of interest between the community as the principal and the government as an agent, with the external auditor as a supervisor to prevent irregularities. The focus of this research is to find out the relationship between corruption in local governments and capital expenditure, local own revenue, audit opinions, and audit findings. This study uses quantitative methods and uses secondary data. The sample consistSed of 250 local governments (districts/cities/provinces) in Indonesia during 2020-2022. The analyst method uses SPSS 27 with multiple linear regression method. The test results showed that capital expenditure had no effect on corruption, local own revenue and audit findings had a positive effect on corruption, and audit opinions had nothing to do with corruption in local governments.

The Economic Literacy Development Program for Maryke Village aims to improve community welfare through the utilization of local resources, particularly in managing small businesses like broomstick production. The community’s limited understanding of economic literacy has hindered their ability to manage finances and optimize local economic potential. This research employs a qualitative methodology with a participatory approach, collecting data through observations, in-depth interviews, and group discussions with the community and local stakeholders. The results indicate that the program successfully enhanced the community’s understanding of economic literacy, particularly in financial management and business planning. Participants of the program began to manage household budgets, save regularly, and develop local resource-based businesses. Increased productivity and income were observed in the broomstick production business after the training. The program not only improved the community's awareness of the importance of economic literacy but also encouraged them to use local resources more effectively and sustainably, leading to a positive impact on their welfare.

Education about saving from an early age is an important step in forming good financial management skills in children. Educational activities carried out at the Taqwa Mandala Mosque through Real Work Lectures (KKN), aim to increase children's understanding of the importance of saving and simple financial records. The research method used is a qualitative approach with counseling techniques, where children are introduced to the concept of saving using the media "Saving paper and piggy banks." This activity lasted for 15 days, with a focus on direct interaction to facilitate better understanding. The results of this activity show high enthusiasm among children and an increase in their knowledge about financial management. Support from PRM Mandala also plays an important role in the success of the program. Even though there are challenges, such as low interest in saving, this education has succeeded in instilling awareness of the importance of discipline in managing money. It is hoped that this activity can become a model for efforts to develop financial literacy in other communities, as well as have a positive impact in forming healthy financial habits for children.

Financial management is a key aspect in achieving financial well-being of the community. However, the level of financial literacy in Indonesia is still low, requiring education and development of financial literacy to reduce ineffective financial decisions. The Financial Services Authority (OJK) and Universitas Gadjah Mada (UGM) are actively encouraging the improvement of financial literacy, with a focus on education, national campaigns, strengthening infrastructure, and developing affordable financial service products. Financial literacy, which includes knowledge, understanding, skills, and motivation in making financial decisions, has a positive impact on financial management behavior. Individuals with higher levels of financial literacy tend to make better financial decisions, avoid investment fraud, and understand the principles of financial planning. However, income also plays an important role as a moderator, influencing the relationship between financial literacy and financial management. Individuals with low incomes tend to have lower financial literacy, which can affect their financial management practices. Therefore, challenges such as behavioral bias and external factors can affect financial literacy and its management implementation.

This service aims to assist Micro, Small and Medium Enterprises (MSME) traders in increasing sales and managing their finances through the introduction of financial technology (fintech) and the utilization of the Facebook Marketplace e-commerce platform. This service was carried out in response to the challenges faced by MSMEs in the digital era, especially in the aspects of increasing sales and efficiency of financial management. This service activity involves direct training and assistance to MSME players in Wanayasa District, Banjarnegara Regency. The stages of training activities include 1) survey 2) training and mentoring 3) results and evaluation. This training activity is an introduction to the basics of fintech, how to access and utilize fintech services for financial management, as well as marketing and sales strategies through Facebook Marketplace. The results of this activity show an increase in the ability of MSME traders to use fintech to better manage their finances, including in terms of transaction recording, cash flow management, and access to digital financial services. In addition, the merchants also succeeded in increasing the visibility and sales of their products through Facebook Marketplace.Thus, the introduction of fintech and the utilization of Facebook Marketplace are proven to support the optimization of sales and financial management of MSMEs.

The Regional People's Representative Council's Pokir is the result of absorbing community aspirations conveyed by members of the Regional People's Representative Council in official and informal forums. This Pokir aims to ensure that regional development policies reflect the needs and desires of the local community.To determine the role of the Aceh Singkil Regency People's Representative Council in formulating regional development policy plans through the Main Thoughts (Pokir) of the Regency People's Representative Council In legal research, there are two types of research, namely normative (doctrinal) research and empirical research. The type of research used in compiling this thesis is a combination of normative (doctrinal) research and empirical research. Data collection methods are techniques or methods that can be used by researchers to collect data. Techniques in designating an abstract word that is not manifested in objects, but can only be seen in its use through: questionnaires, interviews, observations, exams (tests), documentation, and others. The data analysis technique used in this legal research uses qualitative analysis methods Based on the results of the study, the Regency People's Representative Council also plays a role in determining the regional budget that will fund various development programs. In this process, the District People's Representative Council must ensure that the budget prepared reflects the development priorities that have been set based on community aspirations. Thus, the District People's Representative Council not only acts as a political representative, but also as a supervisor of budget use to ensure transparency and accountability in regional financial management. The results of the discussion regarding the role of the Aceh Singkil District People's Representative Council (DPRK) in preparing the main ideas (Pokir) show that the DPRK has a crucial role in regional development policy planning. In accordance with the Regulation of the Minister of Home Affairs Number 86 of 2017, the DPRK functions as a liaison between the community and the regional government by preparing Pokir that reflects the aspirations and needs of the community.So it can be concluded that according to the regulations, the District People's Representative Council is tasked with preparing the Main Ideas (Pokir) which are the results of absorbing community aspirations. This Pokir is then submitted to the regional government to be used as a basis for preparing development planning documents, such as the Regional Medium-Term Development Plan (RPJMD) and the Regional Government Work Plan (RKPD).  

This research aims to analyze the implementation of the Village Financial System (Siskeudes) in the management of village finances in Kota SoE Subdistrict, South Central Timor Regency. The implementation of Siskeudes is expected to enhance transoarency, accountability, and effeciency in village financial management. The research method used is descriptive qualitative with data collection techniques through interviews, observations, and documentation. The result of the study indicate that the implementation of Siskeudes in Kota SoE Subdistrict has been running well, although there are still some obstacles such as the lack of understanding among village officials about the system and limited supporting infastructure. Nevertheles, Siskeudes has had a positive impact on village financial management, such as improving the quality of financial reporting and supervision. This study recommends increasing training and socialization for village officials and improving infrastructurue to support the optimal implementation of Siskeudes in the future.

This Community Service activity aims to ensure that every woman is able to have a management strategy in managing household finances so that economic prosperity can be achieved in the family. Participants in this activity are given an understanding of the management strategies applied in managing household finances which will result in output from the participants, namely that each participant knows the level of financial needs, is able to make financial plans well in accordance with the flow of the management process, has an effective financial management strategy and practice in preparing routine financial budgets. It is important to carry out this activity because of economic instability and the increasing cost of living nowadays. It is very necessary to educate the public, especially women, in financial literacy to manage household finances well and optimally. This is an open access article under the CC–BY-SA license