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This research was motivated by the low Food Security Index in Serang City, particularly in Unyur Village, which became the target area of the Safe Food Village Program initiated by the Serang BBPOM in 2021. The program aims to increase community independence in achieving sustainable food safety through community empowerment, especially among housewives. This study aims to analyze the implementation of the Safe Food Village Program in Unyur Village. The research used a descriptive qualitative method and applied the Van Meter and Van Horn policy implementation model as the analytical framework. The results indicate that the program implementation has not yet run optimally or sustainably on an independent basis. The main obstacles include poor communication and coordination between village authorities and food safety cadres, limited human resources and lack of financial incentives for cadres, low leadership commitment in integrating the program into village work plans, and budget limitations after BBPOM intervention ended. Nevertheless, the social conditions and community infrastructure in Unyur Village actually have strong potential to support program sustainability if utilized strategically by the village government.

Liquidity management is an important aspect in maintaining the operational stability of Islamic banking. Inadequate liquidity management can affect a bank’s ability to fulfill its short-term obligations and reduce public trust in banking institutions. This study aims to examine the basic concepts of liquidity management, liquidity management practices, and the various challenges faced by Islamic banks in maintaining financial stability. The study employed a qualitative method using a literature review approach through the examination of various sources, including books, scientific journals, and research articles relevant to the topic. The collected data were analyzed descriptively to obtain a systematic understanding of liquidity management in Islamic banking. The findings indicate that liquidity management in Islamic banks is carried out through asset and liability management, fund collection, financing distribution, and the implementation of GAP management. In addition, Islamic banking faces several challenges, including the limited availability of Islamic money market instruments, imbalance between assets and liabilities, risks of massive customer withdrawals, and changes in economic conditions and regulations. Therefore, adaptive liquidity management strategies based on prudential principles are required to maintain operational stability and ensure the sustainability of Islamic banking institutions.

This study aims to analyze the level of financial literacy and examine its influence on the household welfare of vegetable farmers. Agricultural households, particularly smallholder vegetable farmers, frequently experience economic vulnerability due to several structural challenges such as unstable agricultural income, seasonal production patterns, fluctuating market prices, limited access to formal financial services, and inadequate financial management skills. These conditions often make farm households more susceptible to economic shocks, including crop failure, input price increases, or sudden market price declines. In this context, financial literacy becomes an essential capability that enables farmers to manage their financial resources more effectively.This research employed a quantitative research design using a survey approach. The study involved 120 vegetable farmers selected as respondents from major vegetable-producing areas. Data were collected through structured questionnaires designed to measure farmers’ financial literacy levels and household welfare conditions. Financial literacy was assessed through indicators such as financial knowledge, financial behavior, and financial attitudes, while household welfare was evaluated based on indicators including consumption stability, education and health expenditures, savings capacity, and overall economic resilience. The collected data were analyzed using descriptive statistics to describe the characteristics and financial literacy levels of respondents, and multiple linear regression analysis to examine the relationship between financial literacy and household welfare.The results of this study highlight the importance of strengthening financial education programs targeted at agricultural communities. Improving financial literacy among vegetable farmers can contribute not only to better household financial management but also to broader rural economic development. Therefore, financial education initiatives should be integrated into agricultural extension programs, farmer group activities, and local government development strategies. Such initiatives may include training in household financial planning, simple bookkeeping for farm businesses, savings management, and responsible credit use. By enhancing farmers’ financial capabilities, these programs can help improve household welfare, strengthen rural economic resilience, and support the long-term sustainability of the agricultural sector.

State finances rely heavily on tax revenues, yet tax avoidance remains a persistent obstacle that can reduce government income. This practice is commonly associated with internal corporate conditions. Therefore, this research examines how profitability, leverage, firm size, and capital intensity relate to tax avoidance behavior. Employing a descriptive design with a Systematic Literature Review (SLR), the study evaluates ten empirical articles published between 2021 and 2025 in Sinta and Scopus indexed journals. The analysis indicates that the influence of these internal factors varies across studies. Profitability and leverage demonstrate contradictory effects, as strong earnings and higher debt may stimulate aggressive tax planning through tax shields, but may also restrain avoidance to preserve corporate image. Firm size likewise presents inconsistent results due to regulatory and public attention. In contrast, capital intensity generally shows minimal influence because investments in fixed assets are directed toward operational efficiency. These findings provide valuable considerations for policymakers to strengthen tax deduction regulations and encourage responsible corporate tax compliance.

This study aims to analyze the risk of non-performing loans from a financial accounting perspective at the Bahtera Sejahtera Credit Union where Nita works. This study was conducted at the Bahtera Sejahtera Credit Union where Nita works from August 1 to December 19, 2025, located in Nita Village, Nita District, Sikka Regency. Data was collected using interviews, observation, documentation, and literature study techniques. Data analysis techniques consisted of three steps, namely data reduction, data presentation, and conclusion drawing and verification. The results of this study indicate that non-performing credit risk is one of the main risks faced by KSP CU Bahtera Sejahtera Tempat Pelayanan Nita and has a significant effect on the cooperative's financial condition. This risk mainly arises due to delays and the inability of members to fulfill their loan payment obligations in accordance with the agreed terms. From a financial accounting perspective, non-performing credit risk management has been carried out through a measurement process based on loan collectability, recognition by forming a credit loss reserve, and presentation and disclosure as reflected in the financial statements and notes to the financial statements. The application of these accounting treatments aims to present financial information that is fair, transparent, and reliable to both internal and external parties of the cooperative. Non-performing credit risk has a direct impact on the decline in surplus (SHU) and has the potential to disrupt the liquidity of the cooperative. Therefore, credit risk control through loan feasibility analysis, payment monitoring, and the establishment of adequate loss reserves is essential to maintain the stability and sustainability of the cooperative's business. Thus, the application of appropriate financial accounting in managing credit risk is an important factor for KSP CU Bahtera Sejahtera Tempat Pelayanan Nita in improving financial performance and maintaining member trust.

This activity was conducted in Timbang Lawan Village, located in Bahorok Sub-district, Langkat Regency, North Sumatra Province. The results of surveys and interviews with partners indicate that most residents, especially housewives, carry out activities at home, work as agricultural laborers, and engage in farming. This situation provides significant opportunities to train and educate them through programs aimed at improving economic conditions and financial independence. However, the main inhibiting factors identified are limited access to information, knowledge, and technology, which hinder their creativity in utilizing leisure time productively. The purpose of this community empowerment program is to provide education and socialization to inspire and empower the community in addressing economic problems through training in making dishwashing liquid. After this activity, it is expected that participants can reduce household expenses by no longer needing to purchase dishwashing liquid on a daily basis. Moreover, if opportunities arise, they may also identify business prospects to develop dishwashing liquid production. The expected benefit of this activity is to foster an entrepreneurial spirit among housewives in Timbang Lawan Village.

Electricity dependence is increasing as people have easier access to electronic devices. However, this ease of access is not always accompanied by adequate energy literacy. In its Community Service program, Universitas 17 Agustus 1945 Jakarta helped to educate the residents in RW06 Kalibaru, Jakarta, about the safe and efficient use of electricity. This community service program was conducted through participatory seminar with a qualitative approach for residents. The activity used informal visual presentations and discussions in an informal atmosphere. The outreach program demonstrated residents' high enthusiasm for the efficiency of electrical equipment usage such as air conditioners, refrigerators, and water pumps. Through the discussion session, residents realized that using air conditioners with too low a power consumption actually leads to higher energy consumption because the compressor runs continuously. Participants understood that investing in automation concepts, such as using water reservoirs, provides significant long-term electricity cost savings. This outreach successfully shifted residents' paradigm from just simply seeking low prices to selecting devices with optimal capacity according to their needs. This education program demonstrates the effectiveness of energy literacy in improving electricity consumption habits at the household level. Therefore, simple technical understanding can boost family economic financial advantages through sustainable effective energy consumptions.

This study aims to analyze the marketing strategy of Betet Rice at Toko Cendrawasi Fakfak. The research uses a qualitative approach with data collection methods including field research, interviews with managers and employees, observations on sales data management, and documentation. The data were analyzed using marketing mix analysis and SWOT analysis. The results show that Betet Rice is distributed directly to customers through Toko Cendrawasi Fakfak, which acts as a distributor of the product. Toko Cendrawasi has made efforts to provide significant market access for Betet Rice marketing, with products and prices adjusted to customer desires and purchasing power. The marketing strategy used involves the marketing mix of product, price, promotion, and distribution, which has led to an increase in demand for Betet Rice every year. Based on the SWOT analysis, the marketing strategy implemented includes strengths in strong financial conditions and a fleet of ships, weaknesses in the lack of attention to key marketing elements, opportunities in market analysis and customer segmentation, and threats from increasing competition and globalization of competitors offering similar products.

This study aims to analyze the financial performance of PT Aviasi Pariwisata Indonesia (Persero), commercially known as Injourney the state-owned enterprise (BUMN) holding company for the aviation and tourism sectors during the 2021-2024 period. Performance is measured using liquidity ratios (Current Ratio, Cash Ratio), solvency ratios (Debt to Asset Ratio, Debt to Equity Ratio), activity ratios (Total Asset Turnover), and profitability ratios (Net Profit Margin, Return on Equity) compared against industry standards. This research employs a descriptive quantitative approach. The data utilized is secondary data sourced from the published financial statements of PT Aviasi Pariwisata Indonesia (Persero). The results indicate varied liquidity performance, with an average Current Ratio of 97.82% (below the 200% benchmark, categorized as poor) and a Cash Ratio of 63.03% (above 50%, categorized as good). Solvency performance is underperformed, with an average DAR of  and DER of, reflecting a high reliance on debt. Activity performance is identified as inefficient with an average TATO of 0.199 times (<2 times), while profitability remains negative on average with an NPM of and ROE of. Despite a significant upward trend in performance improvement, the company's overall financial health is considered suboptimal compared to industry standards. This condition is primarily driven by high debt burdens and low asset efficiency within the company.

Local governments manage substantial public resources under conditions of decentralization, fiscal complexity, and heightened accountability demands, making them particularly vulnerable to financial mismanagement and fraud. In this context, risk-based internal oversight has increasingly been promoted as a governance-oriented alternative to traditional compliance-based supervision. This literature review article examines how risk-based internal oversight is conceptualized, operationalized, and linked to fraud prevention and control in the management of local government finance. The study addresses a central problem in the existing literature: the fragmentation of analytical perspectives across risk-based internal auditing, fraud risk management, internal control systems, public financial management, and public accountability, which has limited a comprehensive understanding of how internal oversight contributes to safeguarding public funds. The primary objective of this article is to synthesize and integrate these strands of literature to clarify the role of risk-based internal oversight as a systemic governance mechanism for fraud prevention and control at the subnational level. Methodologically, the study employs an integrative literature review approach, drawing on peer-reviewed journal articles and authoritative institutional publications indexed in major academic databases over the past decade. A structured search, screening, and thematic synthesis process was applied to identify patterns, convergences, and divergences across conceptual, empirical, and policy-oriented studies. The findings indicate a clear shift from compliance-oriented inspection toward risk-based internal oversight that prioritizes high-risk financial processes—particularly procurement, grants, and asset management—where fraud risks are most pronounced. The synthesis further shows that effective fraud prevention depends on the alignment of risk-based oversight with fraud risk management practices, robust internal control systems (including SPIP).

This article examines administrative capacity at the local government level as a critical determinant of the effective implementation of grants for Early Childhood Education (ECE), a policy domain widely recognized as a strategic public investment with long-term social and economic returns. Despite the growing reliance on subnational grants to finance ECE services across diverse governance systems, implementation outcomes remain uneven, frequently constrained by limited administrative capacity, weak public financial management, fragmented governance arrangements, and fragile accountability mechanisms. Responding to these challenges, this study aims to synthesize and critically assess the international literature to clarify how administrative capacity shapes the design–implementation nexus of local government ECE grants and to identify the institutional, managerial, and fiscal conditions under which such grants are more likely to achieve their intended objectives. Methodologically, the article adopts a conceptual–comparative literature review approach, drawing on a systematic search of peer-reviewed journal articles from major academic databases and applying thematic synthesis to integrate findings across governance contexts and policy traditions. The review is anchored in Administrative Capacity Theory and analytically enriched through insights from policy implementation theory, public financial management, good governance, and public accountability. The synthesized findings demonstrate that administrative capacity operates as a multidimensional and relational construct, encompassing institutional coherence, managerial coordination, human resource competence, procedural stability, and analytical capability. The literature consistently shows that weaknesses across these dimensions undermine grant implementation through delays, inefficiencies, limited oversight, and uneven service quality, while strong capacity enables more predictable, accountable, and effective ECE grant governance.

Delayed loan repayment by members is one of the main risks that can affect the financial stability of savings and loan cooperatives. This study aims to analyze the risk of delayed loan repayment by members and its implications for financial stability at KSP CU Bahtera Sejahtera. The study employed a descriptive qualitative approach with data collected through observation, interviews, and documentation. The data consisted of primary data obtained from cooperative management and staff, as well as secondary data in the form of financial reports and non-performing loan data for the period 2022–2024. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. The findings indicate that delayed loan repayment is influenced by members’ repayment capacity, weaknesses in credit monitoring, and unstable economic conditions of members. These conditions have an impact on cash flow, liquidity, and the overall financial health of the cooperative. The study highlights the importance of applying prudential principles in credit provision, strengthening credit monitoring systems, and utilizing non-performing loan data as a basis for risk management to maintain sustainable financial stability

Cashier service plays a crucial role in cooperative operations as it is directly related to members’ financial transactions. Service quality contributes to member satisfaction and loyalty, which in turn affects cooperative performance. This study aims to evaluate the role of cashier services in cooperative performance and member satisfaction at the Koperasi Simpan Pinjam Credit Union Bahtera Sejahtera. A descriptive qualitative approach was employed using observation, interviews, and documentation as data collection techniques. The findings indicate that the cashier service system has generally been implemented well and is positively perceived by members. However, several constraints remain, particularly during peak service hours, including long waiting times caused by the limited number of cashier staff and overlapping responsibilities with customer service functions. These conditions reduce service responsiveness. Nevertheless, cashier services significantly contribute to enhancing member satisfaction and supporting cooperative performance through efficient financial transactions and increased member trust. Improvements in service efficiency and task allocation are therefore recommended to optimize cashier service quality.

The role of accounting in supporting the smooth execution of management tasks is very prominent, particularly in the planning and control functions. Accounting is able to provide financial information that is presented in the form of financial statements. Financial statements are considered fairly presented when they are prepared in accordance with the provisions of PSAK; the characteristics of such financial statements must be understandable, relevant, reliable, and comparable. In the preparation of financial statements, there are rules for recording transactions, which are known as the double-entry bookkeeping system. This system is commonly and widely used in the preparation of financial statements. However, financial statements in restaurant businesses in the city of Surabaya are prepared using a single-entry bookkeeping system. Theoretically, when financial statements are prepared using a single-entry system and the existing records do not show a complete summary of transactions, many specific difficulties will be encountered in preparing accurate financial statements. In addition, there is no direct way to determine whether the balances are correct, thus posing the risk of bias, inaccuracy, and misinterpretation, resulting in financial statements that do not comply with financial accounting standards. This condition motivated the author to conduct research on restaurant businesses in the city of Surabaya. In this study, the researcher restated the financial statements of restaurant businesses in Surabaya for the years 2023, 2024, and 2025 using the double-entry system, and presented them in accordance with the provisions of PSAK No. 1 concerning the Presentation of Financial Statements. 

Customer churn is a strategic challenge for digital streaming platforms because it directly Impacts revenue and business sustainability. This study aims to analyze the factors influencing customer Churn and develop a churn prediction model using the Random Forest algorithm. The study uses a Quantitative approach with an explanatory design and utilizes secondary data from the Netflix Customer Churn and Engagement Dataset available on Kaggle. The dataset consists of 1,000 customer data with 16 Variables covering demographic characteristics, service usage behavior, financial condition, and customer Satisfaction level. The data was processed through preprocessing, one-hot encoding, and a 70:30 split Between training and test data. Model performance was evaluated using accuracy, precision, recall, F1 Score, and ROC-AUC metrics. The results show that the Random Forest model produces an accuracy of 53.7%, precision of 56.3%, recall of 63.6%, F1-score of 59.7%, and ROC-AUC of 0.534, indicating Moderate predictive ability and only slightly better than random classification. Feature importanceAn.evealed that user engagement levels, such as viewing duration and frequency of interactions, Were the most dominant factors influencing churn, followed by economic factors and customer satisfaction. The results of this study are expected to provide a basis for streaming platforms to design more effective Customer retention strategies.

This study aims to analyze the implementation of digitalization in the operational management of Batik TIN MSMEs as a strategy to enhance business competitiveness. Digitalization is considered an important step for MSMEs in facing increasingly competitive market conditions in the digital economy era. The research method employed is qualitative with a case study approach. Data were collected through in-depth interviews with the owner and employees of Batik TIN MSMEs, direct observation of operational processes, and documentation related to production, marketing, and financial management activities. The results show that the implementation of digitalization in the production aspect helps improve work efficiency and product quality control. In the marketing aspect, the utilization of social media and digital platforms is able to expand market reach and enhance interaction with consumers. Meanwhile, digitalization in financial management facilitates transaction recording, improves the accuracy of financial reports, and supports more accurate decision-making. Overall, the implementation of digitalization has proven to make a positive contribution to improving operational efficiency and strengthening the competitiveness of Batik TIN MSMEs. Therefore, digitalization can be an effective and sustainable strategy for MSMEs to survive and grow amid dynamic industrial competition.

The auditor's responsibilities include not only assessing the accuracy of financial statements and detecting fraud, but also evaluating the company's ability to continue its business on an ongoing basis. This responsibility arises from the expectations of shareholders and other stakeholders that auditors provide timely and relevant information about the company's future prospects to support rational and evidence-based investment decision-making. In this context, audit opinions related to business continuity are an important instrument in reducing information asymmetry between management and investors. This study aims to analyze the impact of liquidity, solvency, and audit quality on the issuance of business continuity declarations. The research sample consisted of coal mining companies listed on the Indonesia Stock Exchange between 2014 and 2017, a period marked by fluctuations in commodity prices and global economic uncertainty. Logistic regression is used as an analysis method because dependent variables are dichotomous. The results showed that audit quality had a significant negative impact on the issuance of business continuity declarations, while liquidity and solvency did not have a significant impact on the issuance of the declarations, indicating that the factors of governance and auditor independence were more decisive than short-term financial conditions.

Financial management plays a crucial role in individual financial planning, particularly in the context of increasingly unstable macroeconomic conditions. Effective financial management behavior enables individuals to allocate resources wisely, manage risks, and achieve financial sustainability in the long term. Therefore, identifying the key factors that influence financial management behavior is essential. This study aims to analyze the effect of income and financial literacy on financial management behavior (FMB). The population of this study consists of teachers and administrative employees aged 24 to 60 years from two educational institutions located in Bandar Lampung and Metro. Using a snowball sampling technique, a total of 93 respondents were obtained. Data were collected through an online survey questionnaire designed to measure income level, financial literacy, and financial management behavior. The collected data were then analyzed using a multiple regression model to test the proposed hypotheses. The results of the analysis indicate that both income and financial literacy have a positive and significant effect on financial management behavior. Individuals with higher income levels tend to demonstrate better financial management practices, while greater financial literacy enhances individuals’ ability to plan, control, and make informed financial decisions. These findings highlight the importance of improving financial literacy and income management skills to strengthen financial management behavior, particularly among educators and educational staff.

This article discusses the strengthening of business management at Gerai Puan Hayati, an MSME in Central Java, through participatory mentoring. The partner faced problems including disorganised financial records, ad-hoc business planning, inconsistent branding, and limited use of digital media for promotion and market expansion. The programme was carried out through observation, interviews, focus group discussions, training, guided practice, and mentoring. The materials covered bookkeeping, cash flow management, business strategy, service enhancement, digital marketing, and mapping local cultural values as product strengths. Evaluation was conducted qualitatively by comparing the partner’s condition before and after the activities, supported by field notes and reflection. The results showed improved business administration, better understanding of cost and revenue separation, more planned use of digital media, and confidence in developing product innovation and marketing networks. This initiative also strengthened women’s participation, motivation, and awareness that local culture can serve as a sustainable competitive resource for MSMEs.

This study aims to analyze the impact of the increase in Value Added Tax (VAT) and inflation on the sales revenue of PT Astra International Tbk during the 2022–2024 period. The research employs a quantitative approach using multiple regression analysis to examine the relationship between VAT, inflation, and sales revenue. Secondary data were obtained from the company’s financial statements, inflation data from Statistics Indonesia (BPS), and VAT rate information from the Directorate General of Taxes (DJP). The data were analyzed to identify how VAT and inflation influence the company’s revenue. The results indicate that both VAT and inflation have a significant effect on sales revenue, both simultaneously and partially. The coefficient of determination (R²) of 0.899 shows that 89.9% of the variation in sales revenue is explained by the changes in VAT and inflation rates. These findings suggest that VAT and inflation are important economic factors that should be considered by businesses, especially in the automotive industry, when planning strategies for revenue generation. Furthermore, the study emphasizes the critical need for companies to adapt to changing fiscal policies and macroeconomic conditions to maintain profitability and competitive advantage in a fluctuating economic environment.