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This community service program aims to socialize the importance of early saving habits to children using an Islamic financial approach, while also contributing to the village of Jaranguda in environmental preservation through the creation of organic and non-organic trash bins. The activities included preparation, socialization of the program, and participation in various social activities, such as group exercises, religious recitations, and the Independence Day celebration. Furthermore, the program developed the creativity of RA Nur Ilmi kindergarten students through games and skill-based activities. The results show that the program successfully fostered positive relationships between the students and the local community, raised awareness about the importance of saving and environmental management, and provided valuable experience for students in applying their knowledge within the community. The program is expected to continue with the support of various stakeholders to generate more long-term and significant impacts.

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.

Adopting the knowledge of total quality management, which is one of the vital factors in improving the quality of products and services by adopting continuous methodologies for development and improvement when integrating this knowledge with green costs, which focus on measuring the cost of the product while taking into account the environmental impacts, and the importance of the study lies in the fact that the phenomenon of environmental pollution and global warming has become a topic of global interest from the political, economic and financial aspects, and most industrial companies in Sudan do not care enough about measuring green costs. This study aims to provide a scientific theoretical framework by identifying the criteria and rules for determining and measuring green costs and obtaining practical results from the study for the possibility of applying them in Sudanese industrial companies. One of the most important results reached by the study is that adopting the culture of total quality management in measuring green costs improves the indicators of growth and continuity in industrial companies in Sudan.

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 study aims to analyze the optimal design of whistleblowing programs, focusing on the effects of incentives and the dynamics of whistleblower engagement. Through a qualitative literature review, the research explores the impact of financial incentives on the effectiveness of whistleblowing programs and how factors such as organizational culture and management support influence whistleblowers' decisions. The findings show that while financial incentives are effective in encouraging reporting, excessive incentives can reduce the quality of the information provided. On the other hand, factors such as anonymity and protections for whistleblowers significantly increase their engagement. This study highlights the importance of a holistic approach that combines financial and non-financial incentives with strong protections for whistleblowers to ensure program effectiveness. Furthermore, policy implications suggest the need for continuous evaluation of whistleblowing programs to ensure they remain relevant and effective in detecting violations across different sectors. Although this study provides valuable insights, several limitations, including its focus on literature sourced from the United States and the absence of empirical data, affect the generalization of the findings. Therefore, further research is necessary to test these findings in various organizational contexts and environments.

This study examines the interaction between conservative financial reporting and managerial incentives in decision-making, using a qualitative approach through a literature review. Conservative financial reporting plays a crucial role in enhancing the transparency and accuracy of information utilized by managers in the decision-making process. On the other hand, optimally designed managerial incentives can encourage managers to value and utilize the accounting information presented conservatively. The findings indicate that accounting conservatism can reduce the risk of inappropriate decision-making, although it may also pose potential risks of avoidance towards necessary investments for company growth. This research provides insights into the importance of balancing the implementation of conservative financial reporting and managerial incentives, as well as its implications for corporate performance. The results of this study are expected to serve as a reference for company management in designing more effective incentive systems and reporting.

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 type of data used in this research is descriptive quantitative. and the data source of data in this study is primary data, namely data collected and obtained by researchers directly either in the form of reports, documents, and interviews. This study uses financial ratio analysis techniques in the form of profitability ratios and liquidity ratios. The results showed that the financial performance analysis at PT Silvia Maindo SPBU 74.90209 Makassar as measured by the profitability ratio with indicators of GPM, NPM, ROA and ROE has increased every year which shows that the company PT Silvia Maindo SPBU 74.90209 Makassar is able to generate profits for the company. While the financial performance as measured by the liquidity ratio with the Current Ratio, Quick Ratio and Cash Ratio indicators shows that it is quite good even though it has decreased every year, the company PT Sailvia Maindo SPBU 74.90209 Makassar still shows the success of management in covering current debt by using liquid cash.

PT Bank Negara Indonesia (Persero) Tbk or commonly abbreviated as BNI, is an Indonesian state-owned enterprise that provides various financial services. one part of finance is kredit administration, kredit administration is the process of managing and supervising the provision of kredit and monitoring payments from borrowers. in general, kredit administration includes the kredit assessment process, kredit granting decision-making, and risk management during the kredit period. The Kampus Merdeka Internship Regular Program is an activity carried out by the government from the Ministry of Education and Culture to provide space for students to gain experience in understanding the professional world and creating a professional workforce so that students are given the opportunity to help manage the Kredit administration process at.

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 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

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.

The implementation of MYOB Accounting at the Blue Campus Prosperous Employee Cooperative is a strategic step to increase efficiency and accuracy in financial management. Previously, this cooperative used a manual system which was prone to errors and took time in the process of recording transactions. By switching to MYOB Accounting, cooperatives can automate various financial processes, from recording daily transactions to monthly financial reports. This implementation not only speeds up the administrative process, but also increases the transparency and accountability of financial reports. As a result, the Biru Sejahtera Campus Employee Cooperative has experienced an increase in data-based decision making, as well as making it easier for members to access financial information. It is hoped that the implementation of this software-based accounting system can become a model for other cooperatives in improving financial management professionally and efficiently.

The transformation of public sector accounting is critical for enhancing the quality of public services. This evolution is driven by the need for greater transparency, accountability, and efficiency within government operations. Traditional accounting practices, often characterized by a focus on compliance and financial reporting, are being replaced by more comprehensive frameworks that emphasize performance measurement and management. This shift is largely influenced by globalization, technological advancements, and the increasing expectations of citizens for improved public services. By adopting modern accounting practices, public sector organizations can better align their financial management strategies with service delivery goals, thus fostering a culture of continuous improvement. Key elements of this transformation include the integration of performance indicators into accounting systems, the use of budgeting as a tool for strategic planning, and the implementation of accrual accounting. These practices facilitate more nuanced understanding of the resources used in delivering services and the outcomes achieved. Moreover, the adoption of digital technologies in accounting processes enhances data accessibility and enables real-time reporting, which supports informed decision-making. Ultimately, the transformation of public sector accounting is not merely a technical change but a fundamental shift in how public organizations operate. By focusing on outcomes and accountability, this transformation encourages  more responsive and efficient public service, thereby improving the overall quality of services provided to citizens.

In light of the increasing degree of competition in the international business environment resulting from the technological changes that have occurred recently, which has made companies rely on elements through which they can increase the companies’ capabilities to compete and achieve what they aim for, and for this reason the human element (human capital) was the factor. It is decisive in increasing productivity and companies’ abilities to compete in light of the changing and evolving business environment, as the research showed that there is a major role for human capital in increasing the financial performance of the research sample (Al-Janoob Islamic Bank) and achieving high profit levels as a result of that company’s acquisition of competent and skilled human capital. The research compared two different periods in terms of the company’s management at the levels of executive management and the board of directors, and after the bank applied governance and separated ownership of the institution from management, and competent banking and professional cadres took over the management of that company, which was characterized by efficiency and effectiveness, as the research showed the existence of a close and strong relationship between human capital. Efficiency and financial performance represented by the profitability index, where the level of profits achieved before the change of management was low, while it took an upward trend gradually after the change of management and the application of governance. This confirms the relationship between two variables in achieving what the institution aims to achieve in its current and future strategies.

Students are equipped with the knowledge necessary to acquire the skills they will obtain after completing their education through the use of various facilities, learning resources and learning methods that are in line with their abilities, and are expected to be able and willing to face life. With basic knowledge and comprehensive financial insight, students are expected to be able to manage their finances appropriately and wisely and determine policies to prevent financial problems. It is believed that students' personal financial management can be influenced by financial literacy, financial self-efficacy, and fintech payments. The aim of this research is to determine the influence of financial literacy, financial self-efficacy, and fintech payments on students' personal financial management among FEBI UIN STS Jambi students. This research was carried out using a quantitative descriptive approach and carried out direct observations in the field. The research results obtained are that there is a positive and significant influence of the variables financial literacy (X1), financial self-efficacy (X2), and fintech payments (X3) on students' personal financial management (Y). And the influence of the variables sharia financial literacy, financial cell efficacy and fintech payments on students' personal financial management has an influence of 71.9% and the rest is influenced by other variables from outside this research.

This study aims to critically analyze how accounting policies implemented in insurance companies contribute to effective risk management and overall financial stability. As the business environment becomes increasingly complex and competitive, insurance firms must adopt robust accounting policies that not only facilitate accurate financial reporting but also enhance their ability to identify, assess, and manage various risks. By employing a mixed-methods approach that integrates both qualitative and quantitative data, this research will explore the intricate relationships between accounting policies, risk management strategies, and their subsequent impact on the financial performance of insurance companies. The study will first provide a theoretical framework that outlines the significance of sound accounting practices in the context of risk management. It will then delve into empirical analysis through case studies of selected insurance companies, assessing how their accounting policies influence risk assessment and mitigation processes. Data will be collected via surveys and interviews with key stakeholders, including financial managers, risk officers, and auditors, to gather insights on the effectiveness of these policies in practice. Furthermore, this research will evaluate the correlation between specific accounting practices and key performance indicators, such as profitability, solvency, and liquidity ratios. By identifying best practices and potential areas for improvement, the study aims to offer practical recommendations that can enhance the alignment between accounting policies and risk management efforts. Ultimately, this research seeks to contribute to the existing literature on accounting and risk management in the insurance sector, providing valuable insights that can inform policy formulation and strategic decision-making within the industry. Through this comprehensive evaluation, the study aspires to foster a deeper understanding of how effective accounting policies can serve as a foundation for robust risk management frameworks, thereby promoting long-term financial stability in insurance companies.

This study aims to determine the presentation of financial statements based on SAK EMKM at Queen Roti Shop. This research was conducted on MSMEs of Queen Roti Shop located on Jl. Piet A Tallo, Liliba, Oebobo District, Kupang City, East Nusa Tenggara. The type of data of this research is quantitative descriptive using qualitative data related to the implementation of SAK EMKM in financial statements. Data collection uses interviews, documentation, and observation. The results of the study provide an overview that (1) the financial statements of the queen Roti store have a transaction of incoming and outgoing money. When compared to SAK EMKM, financial statements are formed based on Income Statements, Financial Position Statements, and Notes on Financial Statements. (2) The Queen Roti Shop has not used the guidelines in accordance with the SAK EMKM, so the researcher prepared a financial report for the Queen Roti Shop in accordance with the SAK EMKM guidelines.

This research aims to evaluate the impact of the MSME mini festival activities on the development of an entrepreneurial spirit in Datar Village, Warungpring District, Pemalang Regency. This mini festival is designed to promote local Micro, Small and Medium Enterprises (MSME) products and provide a platform for MSME players to interact with visitors and participants. By involving various activities, such as product exhibitions, entrepreneurial workshops, and art performances, this festival is expected to encourage the entrepreneurial spirit, improve business skills, and expand the market for MSME products. The research methodology includes qualitative and quantitative approaches with data collection through surveys, interviews and observations. The survey was conducted to measure changes in motivation and entrepreneurial skills of MSME actors before and after the festival. Interviews were conducted with MSME actors, visitors and festival committee members to gain insight into the impact of the festival. Observations were carried out during the festival to assess the interactions and activities that took place. The research results show that the mini festival has a significant positive impact on the development of an entrepreneurial spirit among MSME players. This festival succeeded in increasing the motivation of MSME players to innovate and develop their products, with an average increase in motivation. Apart from that, the business skills of MSME players also experienced improvements, especially in terms of marketing and financial management. The mini festival also succeeded in expanding the market for MSME products and increasing the visibility of local products.