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This study aims to analyze the effect of self-control and peers on student learning motivation in Financial Management courses in the Office Administration Education Study Program, State University of Jakarta. This research is motivated by the high dropout rate in Indonesia, which shows that learning motivation is an important factor in achieving academic success. The method used is quantitative with data analysis using the t test and F test to test the hypothesis. The results showed that self-control had no significant effect on learning motivation, with a t value of 1.455 and a significance of 0.170. In contrast, peer influence proved significant, with t count 2.640 and significance <0.001. The F test also showed that both variables simultaneously had a significant effect on learning motivation, with a calculated F value of 5.306 and significance below 0.05. The findings confirm the importance of social support from peers in increasing students' learning motivation, while self-control needs to be strengthened to support better academic achievement. This study provides recommendations for students to choose a positive social environment and for lecturers to create a learning atmosphere that supports interaction between students

Exchange rate stability is an important indicator in maintaining the balance of a country's economy, especially in facing global market dynamics. This research aims to analyze the effectiveness of sharia monetary policy instruments in maintaining exchange rate stability, with a focus on the principles of justice, transparency and stability which are the basis of the Islamic economic system. Instruments such as sukuk, mudarabah contracts, and ijarah are analyzed from theoretical and empirical perspectives to measure their impact on exchange rate fluctuations. This study uses a qualitative approach with analysis of secondary data obtained from various economic reports, scientific journals and related statistical data. The research results show that sharia monetary policy has significant potential in mitigating exchange rate volatility through stable liquidity management and a system free from speculation. Consistent implementation of sharia principles can also increase market confidence in the domestic currency. Furthermore, this research finds that integration between sharia monetary policy and conventional approaches can create synergy in maintaining exchange rate stability. This collaboration allows the monetary authority to be more flexible in responding to global economic challenges without abandoning sharia principles. Apart from that, educating market players regarding the benefits of sharia monetary policy is considered important to expand the adoption of this instrument. This study concludes that the successful implementation of sharia monetary policy is highly dependent on the commitment of the government and regulators in providing a conducive ecosystem, including financial infrastructure, strengthening regulations, and integrated policy support. This research provides theoretical and practical contributions in the development of sharia-based monetary policy in countries with dual economic systems.

UMKM is an economic platform for the community which is a basic component in the development of economic pillars starting from the lowest level, small and medium enterprises (UKM/UMKM) are types of companies in Indonesia which are owned by individuals or business entities in accordance with the criteria set by Law No. 20 of 2008. UMKM is able to defined as business run by individuals, households, or small-sized business entities. The classification of UMKM is based on limits on annual revenue turnover, total assets, and number of employees. The development and quality improvement needs to get serious support for its further growth, this is not only in terms of capital and ease of doing business, but also needs to be done in terms of management up to the ability of the perpetrators, one of that the UMKM perpetrators must learn about management, especially in financial management, starting with simple things such as preparing a cash book. Most UMKM are run by individuals who do not have special skills. UMKM run as they are and do not have a good financial planning system and financial management system, this is one of the weaknesses of UMKM, so they cannot make plans for future business development. The cash book preparation training aims to increase the financial management capacity of Micro, Small and Medium Enterprises (UMKM). The training method is designed to provide a basic understanding of accounting principles, financial statement preparation techniques, and practical applications that are relevant to the needs of UMKM. This training program is expected to improve the quality and financial performance of UMKM, so that they can be more competitive and sustainable in the market.

This paper examines the practices of financial reporting within corporations. Through meticulous preparation of records, bookkeeping, and detailed reporting of business activities, management can effectively oversee business developments. In this context, financial reports serve as a crucial tool for evaluating and monitoring a company’s financial performance over a specific period, particularly when employing a decision-usefulness approach. To fully grasp this concept, it is essential to explore other relevant economic and financial theories. For accountants, understanding how to enhance the utility of financial statements and the concept of "usefulness" is paramount. Moreover, providing a clear and comprehensive explanation of financial information is necessary. Theories related to decision-making and investment further support a deeper understanding of the principles underlying financial reporting practices.

The capital market plays a significant role in modern economies by providing a platform for individuals and companies to raise funds and invest. This study explores the dynamics of capital market investments, focusing on managing risks and maximizing returns. The objective is to understand the types of risks involved in capital market investments and identify strategies for effective risk management. The research uses qualitative methods, reviewing literature and analyzing case studies of successful capital market investments. The findings suggest that diversification, hedging, and portfolio management are key strategies in minimizing risks, while long-term investments and active trading offer significant profit potential. The study concludes that a deep understanding of market conditions, coupled with risk management techniques, is essential for investors to achieve sustainable profits. The implications of this research highlight the importance of financial education in making informed investment decisions and the role of the capital market in economic growth.

Entrepreneurship plays a vital role in global economic progress and is the main path to financial independence and innovation. Amidst the rapid development of technology and rapid changes, new opportunities for entrepreneurs are wide open, but they also have to face various challenges that require wise management. This article reviews five important aspects for entrepreneurs in the digital era. First, the importance of recognizing business opportunities that arise from technological advances and digital market transformation. Second, the implementation of sustainable innovation strategies to remain competitive in the market. Third, managing risks and uncertainties in the digital business world. Fourth, utilizing technology to improve business operational efficiency. Fifth, the importance of creating a strong brand and building customer loyalty in a competitive market. By understanding and implementing these five aspects, entrepreneurs can maximize their potential and achieve sustainable success in the ever-evolving business world.

This service aims to provide education and understanding of simple bookkeeping in business financial management. This service was carried out at MSMEs Warung Makan Mbak Tari located in Argomulyo Village, Sedayu District, Bantul Regency, Yogyakarta and Warung Soto Seger Bu Tini located in Sumbersari Village, Moyudan District, Sleman Regency, Yogyakarta. The methods used in this service are 1) Observation 2) Training, 3) Evaluation. The results of this service show that MSME actors understand simple bookkeeping so that they can manage their finances properly

Manual financial management often hinders the efficiency and accuracy of financial reporting in micro, small, and medium enterprises (MSMEs). Cafe Abang, an MSME in Batam, faces challenges in maintaining effective financial records, which leads to delays and inaccuracies in its financial reports. The purpose of this community service project is to implement Manager.io accounting software as a digital solution for the financial system, enabling the management team to generate accurate and timely basic financial reports. The methods used in this activity include observation, interviews, and training on the software for the owner and manager of Cafe Abang. The results of the service showed that after the implementation of Manager.io, the owner and managers were able to generate income statements, balance sheets, and cash flow reports automatically and accurately, reducing recording errors and enhancing financial transparency.

This study aims to evaluate the financial performance of PT Kalbe Farma Tbk between 2021 and 2023 through the analysis of financial ratios, including liquidity, solvency, activity, and profitability ratios. The method used is a descriptive quantitative approach, utilizing secondary data from the company’s financial statements to conduct time series analysis. The study calculates and analyzes financial ratios to assess the company’s performance over the specified period. The results show significant changes in PT Kalbe Farma’s financial condition, with a notable increase in total assets and equity, although net profit experienced a significant decline in 2023. The liquidity ratios indicate that the company maintains strong financial stability and can meet its short-term obligations, while the solvency ratios reflect a prudent approach in debt management and a reduction in reliance on external financing sources. These findings highlight the importance of effective financial management in maintaining corporate stability amidst the challenges faced in the pharmaceutical sector

This research explores the influence of financial literacy, self-confidence in managing personal finances, and the use of fintech payments on the personal financial management of Sharia Financial Management students at UIN Sayyid Ali Rahmatullah Tulungagung. This research is motivated by students' lack of understanding regarding personal financial management, which has the potential to affect their readiness to face financial challenges in the future. Through good financial literacy and self-confidence in managing finances, students are expected to be able to manage their finances more wisely. On the other hand, the use of fintech payments is also thought to have an influence on students' financial management behavior. This research uses a quantitative approach with associative methods and purposive sampling techniques, involving 86 students from the class of 2020-2022. Data was collected via questionnaire, then analyzed using multiple linear regression via SPSS-26. The research results show that financial literacy, financial self-efficacy, and payment fintech together have a positive and significant influence on personal financial management, financial literacy has a positive and significant influence, financial self-efficacy has a positive and significant influence, and payment fintech also has an influence positive and significant on students' personal financial management.

Islamic accounting is an accounting system rooted in Islamic principles, such as fairness, transparency, and social responsibility. This system aims to support ethical economic practices that align with Islamic values, including the prohibition of usury, gharar (uncertainty), and activities that conflict with sharia. This article examines the benefits of Islamic accounting in fostering the growth of the Islamic economy. First, Islamic accounting helps build trust among business stakeholders and the wider community by providing accurate and transparent financial information in line with sharia principles. Second, it promotes more responsible financial management, thereby reducing financial risks that do not comply with sharia. Third, Islamic accounting plays a role in developing Islamic financial instruments, such as sukuk, zakat, and waqf, which serve as sources of productive financing for the Islamic economic sector. Therefore, the effective application of Islamic accounting can stimulate sustainable growth in the Islamic economy, promote financial inclusion, and enhance global economic stability.

This study examines the effect of leverage on the profitability of PT Pabrik Kertas Tjiwi Kimia Tbk during the 2020–2024 period. Using a causal research method with secondary data obtained from financial reports published on the Indonesia Stock Exchange (IDX), the study analyzes the relationship between Debt to Equity Ratio (DER) as the leverage indicator and Return on Assets (ROA) as the profitability indicator. The results indicate a significant negative relationship between leverage and profitability. Increased DER is associated with a decrease in ROA, suggesting that excessive debt reduces financial performance due to higher interest costs and financial risks. This study contributes to the understanding of leverage's impact on profitability in the manufacturing sector, offering valuable insights for corporate management, investors, and academics. Recommendations include enhancing operational efficiency and optimizing debt management strategies to improve long-term profitability

This study examines the influence of Local Own Revenue and Balance Funds on government expenditure and economic growth in Central Kalimantan. Economic development is a primary goal of local governments aimed at enhancing community welfare, requiring sufficient funding sourced from PAD and Balance Funds provided by the central government. Central Kalimantan, rich in natural resources, faces challenges in optimizing the utilization of these funding sources to support effective local government spending that promotes sustainable economic growth. The research employs a quantitative approach with panel data from 14 districts/municipalities over the 2010–2022 period. The findings indicate that both Local Own Revenue and Balance Funds and Balance Funds significantly affect government spending and, consequently, economic growth, highlighting the need for strategic financial management in regional governance to achieve better economic outcomes for the community

The focus of sharia monetary economics is to apply Islamic rules in financial management to improve welfare and reduce poverty. The system emphasizes the concepts of justice and equity and avoids elements such as usury, uncertainty, and excessive speculation. The sharia monetary economy aims to increase income equality by using instruments such as zakat, infaq, alms, and waqf. This study shows how sharia monetary economics can help overcome poverty in Indonesia, especially through sharia financial instruments such as microfinance institutions and yield principles. Studies show that Islamic finance improves economic stability and helps people achieve sustainable prosperity.

Good financial management is an important aspect of student life, especially for those studying economics. Economics students are expected to have a deep understanding of personal financial management and long-term financial planning. However, not all students have the same ability to manage finances. This research aims to analyze the factors that influence the financial management patterns of students at the Faculty of Economics and Business, Brawijaya University. This research uses a quantitative research method with a cross-sectional survey design, namely, data was collected from 50 students through a structured questionnaire. The research results from this method show that the factors that influence the financial management of economics students are  monthly income, knowledge about finance, attitudes toward financial management, experience in financial management, social support, and personal financial needs and goals. Suggestions that can be given to university is to provide guidance to their students include holding regular training on financial management, inviting financial experts to give seminars or guest lectures, and holding student financial counseling.

This study aims to explore the concepts, objectives, functions, and principles of financial management in educational institutions. With the increasing complexity of educational institutions, efficient and effective financial management has become a crucial factor in supporting the creation of quality education. To achieve this goal, the study uses a literature review method. Data sources were obtained from various academic journals, reference books, and publications related to financial management in educational institutions. The results of the study show that good financial management plays an important role in supporting the overall management of education. This is achieved through the optimization of available financial resources, management of facilities and infrastructure, and improvement of the welfare of educators. The implementation of effective financial management enables educational institutions to allocate funds more strategically, thus supporting various educational programs and activities. With good financial management, it is expected that the quality of education provided by educational institutions can continue to improve over time.

This study aims to enhance the financial performance of Micro, Small, and Medium Enterprises (MSMEs) by applying sharia economic principles, with a focus on business sustainability and open innovation. MSMEs are vital to the Indonesian economy but often face challenges such as limited capital, restricted market access, and low sharia financial literacy. Using a sharia economic framework rooted in principles of fairness, transparency, and sustainability, the study explores innovative strategies to boost the competitiveness of MSMEs. The open innovation approach promotes collaboration between MSMEs and various stakeholders, including sharia financial institutions, government agencies, and local communities, to create a supportive environment for sustainable development. The findings suggest that integrating sharia economic principles with open innovation can enhance operational efficiency, strengthen financial structures, and positively impact the long-term sustainability of MSMEs. Based on these results, the study recommends that MSMEs incorporate this approach into their financial management practices to navigate global economic challenges and achieve sustainable growth.

This study examines the impact of operational cost budgeting on company profitability in Indonesia through a literature review approach. Analysis of various studies over the past decade reveals a significant positive relationship between effective operational cost budget management and increased profitability. However, this relationship is complex and influenced by factors such as the optimal point of budget control, management information systems, and external conditions like the COVID-19 pandemic. Variations across industry sectors were also found, with the manufacturing sector showing the strongest correlation. This research identifies best practices in budgeting as well as implementation challenges in Indonesia. These findings provide important implications for financial management practices and open directions for further research in the context of Indonesia's dynamic business environment.

This writing aims to find out restaurant tax revenue in increasing Regional Original Revenue at the Cilegon City Regional Financial, Revenue and Asset Management Agency. The rapidly growing number of restaurants in Cilegon City will get optimal results in restaurant tax revenue and become a source of regional income. This writing uses descriptive methods with data collection techniques in the form of interviews, observations, documentation and literature studies. The object of writing is the office of the Cilegon City Regional Financial, Revenue and Asset Management Agency on the staff of the Regional Tax and PAD Control Division. The results of the writing show that the effectiveness of restaurant tax revenue fluctuates every year with realization exceeding the target. Restaurant tax in increasing local revenue is still in the small category. The Cilegon City Regional Finance, Revenue and Asset Management Agency experiences obstacles to restaurant tax revenue, namely the lack of understanding of taxation by the community, but there are several efforts made such as collecting data on potential new taxpayers, having Tapping Boxes and PDT, controlling and checking taxes, reward activities, conducting socialization and education.

The purpose of this research is to examine the influence of internal control systems and internal audit implementation on Good Corporate Governance (GCG). This study was conducted at PT. Pertamina Persero, using primary data obtained by distributing questionnaires to 30 personnel in the audit and financial management divisions. The analysis method used in this research is multiple linear regression analysis. The results from the t- test (hypothesis test) show that (1) the internal control system variable has a positive effect on good corporate governance, with a calculated t-value of 3.921, which is greater than the t-table value of 1.701, and a significance value of 0.001, which is less than 0.05. (2) The internal audit implementation variable does not significantly affect good corporate governance, with a calculated t-value of -0.829, which is less than the t-table value of 1.701, and a significance value of 0.414, which is greater than 0.05. (3) There is a positive and significant influence of the internal control system on good corporate governance, while the internal audit implementation does not significantly impact good corporate governance. This is evidenced by an R Square value of 0.649, indicating that 64.9% shows a significant influence, and the remaining 35.1% is influenced by other variables outside of this study.