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The rapid development of information technology has had a significant impact on various sectors of life, including micro-enterprises such as meatball stalls. Amidst increasingly fierce competition and the need for operational efficiency, many micro-enterprises are shifting from manual management systems to digital systems. This study aims to explain the background, objectives, and benefits of utilizing information technology in managing meatball stalls, with a focus on the implementation of the Odoo application as a business management solution. Odoo is an open-source Enterprise Resource Planning (ERP) system that offers various functional modules such as Point of Sale (POS), inventory management, accounting, and Customer Relationship Management (CRM). Through the implementation of Odoo, meatball stalls can manage various operational aspects in an integrated manner, from recording sales transactions, managing raw material stock, financial reporting, to customer relations. The results of this technology implementation show significant improvements in data recording accuracy, service speed, and ease of decision-making based on accurate and real-time data. In addition, this technology also provides opportunities for stall owners to develop their businesses more professionally and competitively. Thus, the integration of information technology like Odoo not only improves efficiency and productivity but also contributes to economic growth by strengthening the micro-enterprise sector. This digital transformation is expected to be a strategic step in realizing a modern meatball stall that can compete in the digital era.

This community service activity focuses on improving financial recording practices at Maya Fruit Shop, an MSME in Palangka Raya City, which previously relied on manual bookkeeping. The main objective of this activity is to help business owners switch to a more efficient and accurate digital financial recording system using the cashier application and Manager.io. The method used is Participatory Action Research, which is carried out based on transactions for three months through the stages of preparation, implementation, and evaluation. The results of the mentoring showed a significant improvement in business owners' understanding and ability to manage financial records, reducing administrative errors, and enabling the preparation of more accurate financial reports. These improvements increased the owner's confidence in making business decisions and strengthened the financial resilience of the business.

Document forgery is a criminal offense that frequently occurs in society, despite being clearly regulated under Article 263 Paragraphs (1) and (2) of the Indonesian Penal Code (KUHP). This community service activity, conducted in Bantarpanjang Village, Tigaraksa District, Tangerang Regency, aims to raise public legal awareness regarding document forgery crimes. Through legal education sessions, the community was informed about the elements of documented forgery offenses, various forms of forgery, and the associated legal consequences, including imprisonment of up to six years. The program also emphasizes the importance of verifying the authenticity of documents used in legal and social transactions. The results showed high enthusiasm and participation from the community, along with an increase in their understanding of the importance of valid legal documents. Comprehensive evaluations were carried out to measure the effectiveness, sustainability, and impact of the program in enhancing community legal awareness.

Bos Salad Bengkalis is a culinary company that offers healthy and fresh salads. With rapid business growth, managing customer data, reward programs, and transactions is becoming increasingly important. For this reason, a Mobile-based membership management system is needed that can improve customer experience by creating a Reward program, then to facilitate management and customer transaction data, a Website-based system is also made for the admin. This research aims to design and develop an effective and efficient customer membership management system using the Rapid Application Development (RAD) method. This method was chosen because it allows rapid and orderly development, so that the system built can meet the needs. The main features to be developed include member registration, member profile management, point and reward system, and transaction management. Through the implementation of this system, Bos Salad Bengkalis can obtain more accurate data on customer behavior and preferences. Thus, the development of this membership management system is a strategic step for Bos Salad Bengkalis in facing challenges and taking advantage of opportunities in today's digital era.

This study aims to examine the influence of trust and promotions on repurchase intention on the Tokopedia e-commerce platform among students of Mulawarman University. E-commerce is increasingly becoming the primary platform for buying and selling activities, and understanding the factors that influence repurchase intention is crucial for business sustainability. Trust and promotions are two key variables believed to significantly shape consumer behavior. This research employs a quantitative method by distributing questionnaires to 100 Mulawarman University students who have previously shopped on Tokopedia. The collected data were analyzed using multiple linear regression techniques to test theinfluence of trust and promotions on repurchase intention. The analysis results indicate that both trust and promotions significantly influence repurchase intention on Tokopedia. Trust is found to be the most dominant factor, followed by promotions, which also have a positive impact. These findings imply that increasing trust through secure transactions, reliable products, and responsive customer service, along with effective promotional strategies, can enhance consumers' repurchase intention. This study provides practical contributions for Tokopedia management in designing strategies to maintain and increase repurchase intention among students. Additionally, it offers theoretical insights for further research on consumer behavior in e-commerce platforms

This study aims to analyze the impact of the Russian invasion of Ukraine on February 24, 2022, on the Indonesian capital market, particularly on the stocks listed in the LQ45 index, as well as on exchange rates and cryptocurrency trading volumes. The research employs a quantitative approach using an event study method, focusing on a 15-day observation window—comprising 7 days before, the day of, and 7 days after the invasion event. The variables analyzed include abnormal return (AR), trading volume activity (TVA), exchange rates, and cryptocurrency transaction volume. The research sample consists of issuers listed in the LQ45 index and the three largest cryptocurrencies by market capitalization—Bitcoin, Ethereum, and Tether (USDT)—selected through purposive sampling. The findings indicate that the Russian invasion of Ukraine had a significant impact on abnormal returns and trading volume activity of LQ45 stocks, as well as on exchange rates and cryptocurrency trading volumes. This geopolitical event emerged as an external factor contributing to market uncertainty, prompting investors to adjust their investment strategies in both stock markets and digital assets. These findings confirm that global conflicts are closely linked to the dynamics of domestic financial markets.

Strengthening transparency and accountability in the financial management of Village-Owned Enterprises (BUMDes) is crucial in promoting good village governance. However, many BUMDes still face challenges such as weak record-keeping systems, the absence of internal audits, and limited human resource competencies in financial aspects. This community service activity aims to build an internal audit system as a strategy to improve the financial governance of BUMDes in Pematang Serai Village, Tanjung Pura Sub-District. The approach used is Community-Based Participatory Action Research (CBPAR), which emphasizes active community involvement throughout the process. The stages of the activity include problem identification, internal audit and basic accounting training, preparation of financial SOPs, implementation of the initial audit, and evaluation of the results. The results show that BUMDes administrators are able to independently conduct internal audits, compile cash reports and transaction documentation more systematically, and present the results in village deliberation forums. This activity also succeeded in increasing the capacity of administrators to compile simple digital reports using Excel. Community participation also encouraged the formation of a new culture that is more transparent and open to the process of managing village finances. This activity not only produced administrative outputs but also created institutional transformation that promotes more integrity-based BUMDes governance. The educational-participatory approach in internal audits has proven effective and is feasible to be replicated in other villages with similar conditions as part of efforts to strengthen good governance at the local level.

Bank reconciliation is one of the crucial internal control procedures in maintaining the accuracy of a company's financial statements. This study aims to analyze the role of bank reconciliation in improving the accuracy of PT Adhibaladika Agung's financial statements. The research method used is a descriptive qualitative approach with observation methods conducted during an internship in the accounting and finance division. The internship was conducted over a period of 5 months, from January 20, 2025, to June 20, 2025. In the reconciliation process, the main focus of this study was on cash transactions involving settlements from Electronic Data Capture (EDC), which were then matched with the Operational Report (OPR), summarized, and entered into Microsoft Excel. The results of the study indicate that bank reconciliation plays a very important role in identifying discrepancies between company records and bank statements, ensuring the completeness of transaction records, and enhancing the reliability of financial information. A systematic and regular reconciliation process can reduce the risk of recording errors, aid in the early detection of potential fraud, and improve transparency in financial reporting. This study provides practical contributions to PT Adhibaladika Agung in optimizing the bank reconciliation process as part of an effective internal control system.

In the ever-evolving digital era, digital payment technology has increasingly become the preferred method for conducting financial transactions. This study aims to empirically examine the influence of perceived quality of accounting information systems, ease of use, and trust on the decision to use e-wallets in financial transactions. The sampling method employed in this study was non-probability sampling, specifically purposive sampling, with criteria set for selecting respondents, namely active accounting students from the 2021 cohort who are currently using or have previously used e-wallets for financial transactions. This research is grounded in the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB). Data were collected through a Google Form, yielding 252 valid responses. The data were then analyzed using SPSS Statistics 26. The results show that perceived quality of accounting information systems, ease of use, and trust have a positive influence on the decision to use e-wallets. This indicates that the higher the perceived quality of accounting information systems, ease of use, and trust felt by students in using e-wallets, the more likely they are to decide to use e-wallets in their financial transactions.

Auctions in Indonesia serve a dual function not only as a mechanism for buying and selling to obtain optimal prices, but also as a legal enforcement tool that reflects both the public and private aspects of the auction process. This study aims to analyze the legal standing of the auction minutes deed (akta risalah lelang) in providing legal certainty for auction winners, particularly concerning ownership of vehicles resulting from the execution of state-confiscated assets. This study employs a normative approach, which examines law as a set of norms applicable within society and functions as a guideline for individual behavior. In this context, the auction minutes deed is regarded as an authentic deed; however, its existence does not automatically serve as legitimate proof of ownership for the winning bidder. Nevertheless, the deed still ensures legal certainty by demonstrating the good faith of the buyer and can serve as the legal basis for transferring vehicle ownership documents, proof of the sales transaction, and valid legal evidence.

In the digital economy era, financial transparency has become a critical aspect for the sustainability and credibility of Micro, Small, and Medium Enterprises (MSMEs). Despite their substantial contribution to employment and economic growth, many MSMEs in Indonesia still rely on manual accounting systems, which limit the accuracy and traceability of financial reporting. This study aims to empirically examine the effect of cloud-based accounting automation on financial transparency among Indonesian MSMEs. Using a mixed-methods approach, the research collected quantitative data from 120 MSME respondents in Jakarta and West Java through structured questionnaires and qualitative data from six key informants through semi-structured interviews. The quantitative data were analyzed using simple linear regression, resulting in a coefficient of determination (R²) of 0.513 and a beta coefficient of 0.598 (p = 0.000), indicating a strong and significant influence of accounting automation on financial transparency. Qualitative findings also revealed improvements in real-time access, reporting accuracy, and transaction traceability. The study confirms that cloud-based digital accounting systems enhance financial transparency by enabling automated integration, audit trails, and timely reporting. These findings contribute to the literature on digital transformation in MSMEs and offer practical implications for policymakers, financial institutions, and software providers to accelerate technology adoption and improve financial governance in the MSME sector.

Digital transformation has brought significant changes to the payment system in Indonesia, shifting from cash-based transactions to non-cash payment methods. This study aims to examine the role and policies of Bank Indonesia in supporting the use of technology through digital payment systems. The method used is descriptive qualitative, relying on secondary data from various credible sources. The findings indicate that Bank Indonesia has taken strategic steps through policies such as the implementation of QRIS, the development of BI-FAST, the National Standard for Open API Payments (SNAP), and the Digital Rupiah initiative. These policies have successfully strengthened the national payment system by providing services that are fast, secure, accessible, and support the expansion of financial inclusion. However, challenges remain, particularly in terms of user data protection and the need for regulations that are responsive to technological developments. The results highlight the importance of adaptive policies and cross-sector collaboration in creating an efficient and sustainable digital payment system.

This study analyzes Gopay user satisfaction in DKI Jakarta area. Amidst Indonesia's booming digital economy and the shift to cashless transactions, Gopay's role as a leading e-wallet is crucial, making user satisfaction vital for business sustainability. Employing a quantitative descriptive approach, data was collected via surveys from 170 Gopay users in DKI Jakarta, primarily young adults (18-29) and students. Data were analyzed using descriptive and exploratory factor analysis with SPSS version 25. Descriptive analysis showed respondents hold a highly positive perception across all five satisfaction dimensions: Content, Accuracy, Format, Ease of Use, and Timeliness. Factor analysis extracted five key factors—Completeness, Accurate, Appearance, Easy to Understand, and Information Availability—collectively explaining 68.601% of the total variance. These factors significantly contribute to overall user satisfaction. The findings offer valuable insights for Gopay to enhance services and foster user loyalty by focusing on these critical aspects of application quality.

This study proposes a hybrid approach combining Frequent Itemset Mining (FIM) and Algorithms and Genetic Algorithm for product layout optimization with a case study at PT. MPI Pharmacy. The FIM Algorithms is employed to extract association rules from 1,000 beauty product sales transactions, while the Genetic Algorithm is utilized to perform product placement based on these rules generated, with storage space constraints. Implementation results demonstrate that this hybrid approach successfully identifies 18 key association rules (support >15, confidence >80%) and proposes an optimal layout configuration model that reduces customer travel distance by 25 compared to conventional layouts used by MPI Pharmacy. The Genetic Algorithm solves complex rule-based optimization problems for product placement, which are limited by traditional market basket analysis (MBA) approaches that rely solely on association rules. This hybrid sistem not only improves pharmacy operational efficiency at PT MPI (reducing service time by 18) but also increases cross-selling opportunities by 22. Hence, inventory operations management impproved efficiently. The research findings contribute to the field of retail space optimization by effectively integrating association rule mining and evolutionary computation.  

This study aims to examine the effect of attitude and brand innovation on brand equity among Bank Mandiri Customers in West Jakarta. In the face of increasing competition in the banking industry, effective brand management is crucial for maintaining market position and enhancing customer loyalty. This research uses a quantitative approach by analyzing data from 100 respondents who are involved in transactions at Bank Mandiri. The data is analyzed using Structural Equation Modeling (SEM) to explore the relationships between variables. The findings show that both brand attitude and brand innovation have a significant positive effect on brand equity. Specifically, a positive brand innovation enhances perceptions of quality and the brand’s competitiveness in the market. This study provides practical implications for Bank Mandiri’s management in formulating more effective marketing strategies by considering these two factors. The research also emphasizes the importance of innovation that aligns with customer expectations in strengthening brand equity in the competitive banking market.

The high level of turnover intention in frontliner employees is a serious challenge for retail companies, including CV. Premium Indonesia. This study aims to analyze the effect of transactional leadership on turnover intention mediated by organizational commitment. This research uses a quantitative approach with survey techniques on 56 frontliner respondents. The results showed that transactional leadership has a negative influence on turnover intention. This means that the more effective the application of transactional leadership style, the lower the employee's intention to leave the company. In addition, organizational commitment also negatively affects turnover intention and is proven to be able to mediate the relationship between transactional leadership and turnover intention. These findings confirm the important role of leadership and commitment in retaining the workforce, especially in the dynamic and competitive retail sector.

This research aims to understand the concept and regulations of Islamic pension funds (dana pensiun syariah) in Indonesia, which impact life in old age based on the Maqasid al-Shariah (objectives of Islamic law). An Islamic pension fund is a pension fund that administers a retirement program based on Sharia principles (DSN-MUI Fatwa Number: 88/DSN-MUI/XI/2013). The management of Islamic pension funds in Indonesia is carried out through investments in Sharia-compliant pension funds that are distributed to participants. This is closely tied to the contractual consequences of the underlying agreement governing the transactional relationship between DPLK (Financial Institution Pension Fund) participants and the Sharia DPLK, which is based on the contract of Wakalah bil Ujrah (agency with fee).This study uses a qualitative approach with a descriptive-analytical method to analyze instruments of old-age protection based on Maqasid al-Shariah in the management of pension funds within Islamic financial institutions. The research is rooted in the management of pension funds aligned with the Maqasid al-Shariah, which represent the main objectives of Islamic law—namely, to realize the welfare (maslahah) of humanity in both this world and the hereafter. This pension fund also serves as a form of old-age security designed to provide income certainty for workers after entering retirement.

Digital nomad is one of the jobs that utilizes the existence of information technology, apart from being easy to do without being bound by time and place, this job also provides a pretty good result.  The existence of this digital nomad is able to have a fairly good impact on modern society by opening up quite extensive employment opportunities. In addition to this, regulations are needed that are able to accommodate all provisions regarding digital nomads, so that digital nomad actors get their rights as laborers. Thus, the problem studied is related to how the role of Law No. 1 of 2024 concerning the Second Amendment to Law No. 11 of 2008 concerning Electronic Information and Transactions. Thus, it can see the existence and role of these regulations which should explicitly regulate. The research method in this paper uses normative juridical research. With this research, it will be facilitated in monitoring the existence of digital nomads and the fulfillment of the rights of digital nomad actors.

Ariezta Art is a micro-enterprise in Sidorejo Village, Pemalang Regency, producing handmade resin-based crafts. The business faces several challenges, such as limited digital marketing skills, unsystematic product design, and lack of basic financial recording. This community service program seeks to empower Ariezta Art through digital promotion training, product design assistance aligned with market demands, and basic financial literacy education. The implementation stages include identifying partner needs, preparing relevant training modules, and evaluating program outcomes. Results show improved partner capability in utilizing social media for promotion and recording daily financial transactions. Additionally, product designs have become more attractive and market-oriented. This program is expected to contribute to strengthening the competitiveness and business continuity of Ariezta Art, helping the MSME face the dynamic demands of the creative market.

This study aims to examine the realization of Grice’s cooperative principles in transactional speech acts between sellers and buyers at the Depo Air Minum Isi Ulang Sehat Lestari (Healthy Refill Drinking Water Depot). The cooperative principles consist of four maxims: quantity, quality, relevance, and manner. The research is motivated by the importance of effective communication in sales interactions, particularly to avoid misunderstandings in conveying intentions and information. A qualitative descriptive method was employed, with data collected through participatory observation and recorded conversations. The findings indicate that all four maxims were naturally realized in daily interactions. Utterances such as “Mas, air satu” (“One gallon, please”), “Air galon segar loh” (“The water is fresh”), and “Tolong kirim air 10 galon” (“Please deliver 10 gallons”) reflect contextually appropriate and functionally effective applications of the maxims. Furthermore, the use of concise, clear, and straightforward speech structures shows that the cooperative principles are not only evident in content but also in the linguistic form used. These findings highlight that communication in micro-level services such as water refill depots tends to be pragmatic, efficient, and shaped by local social norms and contextual understanding.