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Entrepreneurship training is an important strategy in the economic empowerment of village communities, especially for the youth of Karang Taruna and PKK members who have a strategic role in local development. In Kaladawa Village, local potentials such as agricultural products, processed food, and handicrafts actually have a fairly high economic value. However, this potential has not been utilized optimally due to low knowledge, skills, and access to information and technology that supports entrepreneurship. Lack of understanding of business planning, digital marketing, and financial management is often the main obstacle that hinders village communities from starting and developing businesses independently. This community service activity aims to increase the capacity and economic independence of the residents of Kaladawa Village through practice-based entrepreneurship training. The training is comprehensively arranged, combining interactive lecture methods, group discussions, case studies, and simple business simulations so that participants are able to understand in theory and practice. The training material includes basic concepts of entrepreneurship, identification and analysis of local potential-based business opportunities, preparation of business plans, digital marketing strategies using social media, and financial management of micro businesses. Not only technical skills, this training also equips participants with soft skills such as business communication skills, teamwork, and creative and innovative thinking. The results of the activity showed a significant increase in participants' understanding of the basic principles of entrepreneurship and readiness to start a business independently. The pre-test and post-test evaluations showed a spike in comprehension scores, while the business plan products developed by participants showed creativity and the use of local potential that had not been previously worked on. Some participants have even formed community-based small business groups. This training also succeeded in forming an adaptive and innovative entrepreneurial mindset and building a social network that supports business collaboration.

This study aims to analyze how the elements of the Fraud Triangle, namely pressure, opportunity, and rationalization, influence the occurrence of financial statement fraud. Using a qualitative method with a descriptive approach and secondary data sources from relevant literature published in 2020–2025, this study examines various previous research findings related to the application of the Fraud Triangle theory in the industrial sector in Indonesia and internationally. The study results indicate that pressure, especially in the form of high financial targets and external pressure, is the dominant factor that triggers management to manipulate reports. Meanwhile, opportunity does not always have a significant impact on fraud due to the presence of effective internal control systems and external supervision. Rationalization has been proven to also drive fraudulent actions through moral justification by the perpetrators. This study concludes that the Fraud Triangle remains a relevant conceptual framework in understanding and detecting potential financial statement fraud, as well as providing implications for improving corporate governance and control systems.  

The Liga 1 Independent Campus Competition Program (PKKM) is an initiative of the Ministry of Education, Culture, Research, and Technology which aims to provide opportunities for students to learn outside the classroom through structured internship activities. The Independent Learning Independent Campus (MBKM) internship program is designed to equip students with readiness to enter the business and industrial world (DUDI), as well as implement course theory through hands-on work practice in the field. The MBKM internship activity which was carried out in Bongo Village, Batudaa Pantai District, Gorontalo Regency, aimed to provide real experience to students in village financial management. Bongo Village was chosen as the location of the internship because of its reputation as the best village in the region. The intern students converted the courses that had been programmed with the practice of implementing the village financial system based on the Siskeudes application. Through this activity, students not only understand the theory of public financial management, but also gain technical and social skills in interacting with village officials and the community. The results of the internship activities show that students are able to understand and operate the Siskeudes system effectively. The knowledge and skills gained are expected to be implemented in nine other villages in Bone Bolango District, as a form of real contribution to more transparent and accountable village financial governance. This program proves that collaboration between universities and village governments can have a positive impact on human resource capacity building and village governance. Thus, MBKM internships are a strategic means in supporting the transformation of higher education that is relevant to the needs of the community and regional development.

Entrepreneurship training is a key strategy for empowering village economies, especially among youth from Karang Taruna and PKK members. In Kaladawa Village, local potential such as agriculture and handicrafts has not been fully utilized due to limited entrepreneurial knowledge and exposure. This program aims to enhance participants' entrepreneurial competencies through practical-based training methods, including interactive lectures, group discussions, and business simulations. A participatory approach was implemented to help participants identify local potentials, develop business ideas, and formulate digital-based marketing strategies. The results of the training indicate a significant improvement in participants’ understanding of entrepreneurship, as reflected in the emergence of innovative business plans focused on local and digital products. Pre- and post-training evaluations showed increased motivation, creativity, and readiness among participants to initiate independent ventures. The training also fostered a sustainable entrepreneurial spirit by covering essential topics such as financial management, digital transformation, and business networking. Participants acknowledged that direct experiences and intensive mentoring during the sessions played a crucial role in building their confidence and competitiveness. However, for long-term success, continuous mentoring and institutional support are required, along with strategic collaboration between stakeholders such as village governments, local MSMEs, and higher education institutions. Thus, this program not only contributes to improving technical and entrepreneurial skills but also plays a pivotal role in developing a self-reliant and sustainable rural entrepreneurial ecosystem. The integration of similar training into broader community empowerment programs is recommended to ensure lasting impact, inclusive access, resilience, innovation, adaptability, creativity, empowerment, collaboration, leadership, and meaningful local economic development.

A web-based budget management information system is a modern solution for efficient school financial administration. This system facilitates the process of budget recording, monitoring, and reporting, leading to faster, more precise, and accurate work. SMK Tunas Pemuda, as a vocational high school, currently manages its budget manually, which is prone to recording errors, data loss, or damage. These issues include managing income from various sources, allocating expenditures, and generating accurate financial reports. Given these challenges The study focuses on designing and implementing a digital platform for managing school budgets. budget management financial system application at SMK Tunas Pemuda. This application is designed to simplify the budget management process, from recording every income and expenditure transaction, monitoring fund allocation, to printing budget reports and transaction proofs. The Waterfall development method is used to develop this application systematically and structured through planning, analysis, design, implementation, and testing phases. Based on the test results, the system has been successfully created and proven 100% compliant with user expectations, simplifying the budget management process, and increasing effectiveness and efficiency. This application also allows for printing budget reports and transaction proofs for both income and expenditure.

Late payment of accounts receivable is a serious challenge that can disrupt the stability of the company's cash flow and financial performance. This study aims to evaluate the role of risk management in minimizing late payment of accounts receivable at PT Alam Mulya, a logistics company in Surabaya. The research method used is descriptive qualitative with a case study approach, through direct observation, interviews, and documentation during the five-month internship period. The results showed that the company has implemented risk management principles, such as customer identification, setting credit limits, monitoring maturity, and implementing active collection. However, the implementation has not been thorough and consistent, especially in the aspects of using digital systems, documenting credit policies, and applying sanctions for late payments. It was also found that decision interventions based on personal relationships hindered the effectiveness of risk control. This study recommends the implementation of an integrated digital system, the establishment of a written credit policy, and staff training related to risk management and collection. By strengthening comprehensive risk management, the company is expected to improve the efficiency of receivables management and maintain optimal cash flow sustainability.

This study aims to analyze the effectiveness of funding sourced from Danantara—a digital platform that manages state investment with funding support from state-owned bank customers—in supporting the acceleration of national development. In the context of state investment, collaboration between the Investment Management Institution (LPI) and state-owned financial institutions is important as a form of fiscal innovation and expansion of non-APBN financing sources. The method used is a qualitative descriptive approach with literature studies from various scientific journals and related laws and regulations. The results of the study show that Danantara has the potential to be a reliable, flexible, and sustainable long-term funding instrument. Through funds collected from state-owned bank customers, state investment can be focused on strategic sectors such as infrastructure, energy, and digitalization. However, its effectiveness is still faced with regulatory challenges, transparency of governance, and public literacy regarding state investment mechanisms. For this reason, it is necessary to strengthen regulations and synergy between financial institutions, as well as increase public trust so that Danantara can function optimally as the main supporter in realizing fiscal independence and national economic growth.

This community engagement program aims to enhance financial literacy as a preventive measure against the widespread issue of fraudulent investment schemes. Titled “Synergy in Financial Literacy Education: Breaking the Chain of Fraudulent Investment Victims”, the activity was conducted in Sanrobone Village and involved 20 participants consisting of local residents and university students. The method employed was an interactive seminar that combined presentations with open discussions. The results showed a significant increase in participants’ understanding of the characteristics of illegal investments, the importance of personal financial management, and the need for caution in making financial decisions. The synergy between academic institutions and the community is expected to serve as a strategic effort to strengthen financial resilience and reduce the number of victims of investment fraud.

The analysis in this study aims to evaluate the influence of Restaurant Tax, Parking Tax, and Groundwater Tax on the Regional Original Revenue (PAD) of Wonogiri Regency. A quantitative method was applied in this research, utilizing historical data collected from the Regional Financial Management Agency (BPKD) of Wonogiri Regency for the 2020–2024 period. The results indicate that the Restaurant Tax does not have a significant effect on PAD, with a significance value of 0.204. In contrast, both the Parking Tax and Groundwater Tax have a positive and significant impact on PAD, with significance values of 0.001 and 0.007, respectively. These findings suggest that although the number of restaurants has increased, the demand for restaurant services has not kept pace. Meanwhile, the growth in motor vehicle numbers and public awareness of groundwater tax obligations have contributed to the increase in PAD. This study recommends enhancing the effectiveness of tax management and improving public outreach regarding tax obligations by the local government.

This research seeks to develop a web-based tuition payment system to improve the efficiency of financial administration at SMK Techno Media.The Agile development method was employed, with data collected through observation, interviews, literature review, and documentation. Several challenges were identified, such as delays in processing, inaccuracies in payment information, and inefficiencies in financial reporting. The developed system includes functionalities for generating bills, tracking payment status, sending notifications, and producing financial reports. These features are designed to be utilized by six user roles: administrators, teachers, students, parents, finance staff, and the school principal. The implementation results show notable improvements in data accuracy, information transparency, and administrative efficiency. Furthermore, the system supports digital transformation in the school’s financial management processes.

PT. Taspen is engaged in the field of Pension Insurance and Old Age Benefits with financial management and reliable services as well as quality insurance products. The purpose of this service is to assist the pension archive management process at Malang Branch. This service is descriptive using observation, interviews, documentation and literature studies. The analysis uses literature studies and direct observations in the field. Administrative activities in the service division are managing, receiving, producing and storing files into archives. Pension archive management plays an important role so that it must be in accordance with established procedures. Pension archives consist of submissions of pension participant rights claims that are stored so as to determine the smoothness of the service process for pension participants. The more files that are collected and stored, the more important archive management is in its role as a source of information that is orderly and neat, making the tasks of the service section for pension participants able to run smoothly and on time. The result of the service is a pension archive management system including receiving archives in the form of file sorting, sorting archive numbers, sterilizing archives, weeding files, scanning, Compressing and ELO (Electronic Leitz Ordner), and storing archives. The storage of archives is carried out by arranging the file boxes on the archive rack according to the archive number listed on the map. The activities of borrowing and rediscovering archives are carried out according to the archive number needed in the participant service process. And another activity is the destruction of pension archives carried out by the general section if they are no longer needed.

This community service activity aims to improve transparency and accountability in the management of citizen contributions through the implementation of a digital reporting system based on Google Spreadsheet in the Seroja Home Residence 2 Complex. The problems previously faced were the limitations of the manual system which was slow, inefficient, and less transparent. This activity was carried out through a series of stages, namely identifying needs, preparing system designs, training administrators and residents, and assisting with implementation. The results of the activity showed that the digital reporting system was able to improve administrative efficiency, strengthen citizen participation, and form an open and collaborative governance culture. This activity also increases digital literacy among residents and results in social change in the form of a shift in the role of residents from recipients of information to active partners in environmental management. This finding is reinforced by recent literature showing that simple yet participatory technology can be an innovative solution in strengthening local-based community governance. This activity can be replicated in similar environments with ongoing training and mentoring support.

The policy default case by PT Asuransi Jiwasraya caused widespread unrest among the public and became an important precedent in assessing the effectiveness of legal protection for consumers in the financial services sector, especially life insurance. This research aims to analyze the form of legal protection provided to consumers, identify the regulations governing it, and evaluate the role of the Financial Services Authority (OJK) in supervising and handling the default case. The method used is a normative juridical approach by analyzing laws and regulations, legal doctrines, and court decisions, and supported by literature reviews from various scientific journals. The results show that although the regulatory framework governing consumer protection in the insurance sector is quite complete, such as Law Number 40 of 2014 concerning Insurance and Law Number 8 of 1999 concerning Consumer Protection, its implementation is still weak. OJK's role as a supervisor has proven to be not optimal, both in early detection of Jiwasraya's financial crisis and in taking action against violations of the prudential principle by company management. The conclusion of this study states that legal protection of consumers in the Jiwasraya case has not been functionally effective, and needs to be strengthened through supervisory reform and regulatory improvement. This research is expected to contribute to the formulation of policies and the improvement of the consumer protection system in the future.  

This study describes the role of leadership in improving the quality of education through School Based Management which is applied at S MI Roudlotul Jannah Prambon with the formulation of the research problem: What is the role of leadership in improving the quality of education, What are the supporting and inhibiting factors in improving the quality of education through School Based Management . The method used is a qualitative approach with a case study approach. Data collection techniques are used by observation, interviews and documentation studies. Data analysis techniques are made by data reduction, data display and conclusion (verification) and data validity. The results of this study indicate that school principals have implemented SBM to improve the quality of education with the following activities: First, madrasah heads have planned and evaluated school programs, curriculum management and teaching and learning processes, student services, human resource management, financial management, facility management and Infrastructure and School-Community Relations. Second; the head of the madrasa plays a role as; Supervisors, Managerial and Educators thus the leadership role of the head of the madrasa at MI Roudlotul Jannah in order to improve the quality of education, has been quite well demonstrated by the graduation standards which increase every year. Third; supporting and inhibiting factors include: Supporting: Visionary Leadership, Qualified Teachers, Relevant Curriculum, Parental and Community Participation and Adequate Facilities; Barriers: Technology and Globalization Challenges, Lack of Funding Sources, Inadequate Evaluation and Monitoring, Lack of Access to Technology and Infrastructure.

Yohanes N. Gela Loy, NIM 33120041, Thesis entitled "Analysis of Fixed Asset Revenue and Its Contribution to Local Original Income (PAD): Case Study at Lasiana Beach Kupang". Under the guidance of Mrs. Maria Goreti Malut as the first supervisor and Mr. Antonius Y.W. Timuneno as the second supervisor. The problem raised in this study is how fixed asset revenue from the Lasiana Beach Kupang tourist area can contribute to increasing Local Original Income (PAD). The purpose of this study is to analyze the extent to which the utilization of fixed assets owned and managed by the East Nusa Tenggara Provincial Government can contribute significantly to PAD. This study uses a qualitative method with primary and secondary data sources. Data collection techniques were carried out through interviews with the NTT Provincial Tourism Office as well as documentation of financial reports and PAD revenue targets for 2021–2023. The results of the study indicate that although there has been an increase in revenue every year, its contribution to PAD has not been optimal. This is caused by several factors, including: damage to facilities such as stalls and sales stalls, minimal tourism promotion, and lack of supporting facilities. Therefore, to increase the contribution of fixed assets to PAD, infrastructure improvements, increased tourism promotion capacity, and strategic cooperation with the private sector are needed so that asset management can run effectively and sustainably.

Strengthening the position of cooperatives as business entities that are responsive to market changes and capable of competing effectively requires a well-planned business development strategy. In facing the challenges of globalization and increasingly complex business competition, cooperatives can no longer rely solely on the principle of togetherness but must implement a modern managerial approach based on data and measurable strategies. This study aims to analyze how cooperatives develop their businesses by understanding market characteristics and competitor strategies through the application of operations management using the Balanced Scorecard (BSC) framework. The method used is a literature review with a qualitative descriptive approach, focusing on analyzing various literatures related to cooperative management, strategic management, and organizational performance measurement systems. The findings show that the Balanced Scorecard is effective as a tool to assist in formulating comprehensive strategies through four main dimensions: financial, customer, internal process, and learning and growth. With this approach, cooperatives can improve operational performance, gain deeper insights into market needs, respond appropriately to competition, and create long-term value for all their members.

This study aims to analyze the level of efficiency of the financial performance of Islamic commercial banks in Indonesia using the Data Envelopment Analysis (DEA) method. This study uses a purposive sampling method and uses secondary data in the form of input and output variables from 2020 to 2024 at 10 selected Islamic Commercial Banks (BUS). Data processing was carried out using MaxDEA 12.2 software. The results of the study show that the average annual efficiency level is relatively stable, ranging from 0.773 to 0.817. 2023 recorded the highest average efficiency level, indicating an increase in input management in most banks. Conversely, 2022 was the period with the lowest efficiency, which was likely due to increasing inefficiency or less than optimal utilization of resources in that year. Individually, only Bank Panin Dubai Syariah, Bank Syariah Bukopin, and BTPN Syariah emerged as the banks with the most efficient performance, marked by efficiency scores approaching or reaching 1 in almost all years of the study.

Risk control mechanisms in murabahah and mudharabah financing are implemented to anticipate potential risks arising from the customer's position. The objective is to uphold sharia principles while ensuring that the mitigation efforts by Sharia Rural Financing Banks (BPRS) provide advantages for both the bank and the wider community, particularly the customers. This qualitative case study investigates BPRS Madina in Yogyakarta. The findings reveal that BPRS Madina adopts several approaches to mitigate risks in murabahah and mudharabah financing. First, it verifies the completeness of financing documents using available data sources. Second, it checks for any history of problematic financing by the customer. Third, when necessary, the bank conducts restructuring to minimize risk. Additionally, BPRS Madina carries out risk control measures based on DSN MUI Fatwa No. 04/DSN-MUI/IV/2000 on Murabahah Financing and No. 07/DSN-MUI/IV/2000 on Mudharabah. While Islamic financial institutions do not inherently require guarantees in financing, they are permitted to request collateral to prevent losses. This collateral is not intended to ensure full compliance with the contract terms but rather to safeguard the return of the capital provided. Lastly, the risk management strategies employed by BPRS Madina for murabahah and mudharabah financing are deemed effective, as less than 1% of customers currently encounter issues, and operational risks remain well-managed.    

This community service activity aims to improve the competitiveness of MSMEs through mentoring entrepreneurs based on managerial economics. Many MSMEs have not optimally implemented managerial principles, such as financial planning, market analysis, and decision-making strategies. The managerial economic approach is used to help MSMEs understand consumer behavior, cost efficiency, and effective resource management. The implementation methods for this activity include field observation, training, interactive discussions, and direct mentoring for MSMEs in the target area. The results of this activity show an increase in participants' understanding of business management, such as the implementation of more measurable strategies to face market competition. Thus, mentoring based on managerial economics has proven effective in strengthening the foundations of entrepreneurship and increasing the competitiveness of MSMEs in a sustainable manner.

Corruption is a serious issue that can hinder development and undermine good governance. This article discusses various anti-corruption prevention efforts implemented at the Office of the Regional Financial and Asset Management Agency (BPKAD) in Kotabumi, North Lampung. This study uses a descriptive qualitative approach, with data collected through interviews, observations, and document analysis. The findings indicate that BPKAD has adopted several preventive strategies, including increased transparency in budget management, the implementation of internal control systems, and ethics and integrity training for employees. Additionally, the use of information technology has been utilized to minimize the potential for irregularities. The main challenges in these efforts include resistance to change and a lack of awareness among some officials about the importance of anti-corruption culture. Therefore, stronger commitment from all organizational elements and support from external parties are needed to create a clean and accountable work environment.