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Community service  looks at business financial management which has not been implemented optimally by business actors. This becomes a problem and instability in running a business. Community service is implemented in four stages. The four stages are related to each other so that solutions can be found to existing problems, including the lack of clarity regarding profit distribution in financial reports, so that financial management is traditional. Community servive was carried out at shop X in Riau Province. The implementation of community service ran smoothly, supported by good cooperation with partners.

The purpose of this community service is to improve the understanding of financial management literacy to teenagers in Kelambir Lima Kebun Village, Hamparan Perak District. The specific target in this community service is that the teenagers of Kelambir Lima Kebun Village know how to manage finances. The materials presented in this community service are: what is financial management literacy and how to implement it. The material presented in this community service is: what is financial management literacy and how to implement it, which will affect the financial condition of the teenagers of Kelambir Lima Kebun Village so that the teenagers get solutions in financial management. From this community service, the results show that the teenagers of Kelambir Lima Kebun Village have known and understood the importance of understanding financial management so that they will be able to manage the flow of money in and out and then know its use.

This study explores the effect of Islamic microfinance on empowering rural communities through environmentally sustainable business practices. Rural areas often face significant financial exclusion, with limited access to ethical financial services, particularly for eco-friendly enterprises. Islamic microfinance, grounded in Sharia principles such as risk-sharing, ethical investment, and the prohibition of interest (riba), offers an alternative financing model that can potentially foster both economic and environmental sustainability. The objective of this research is to analyze the impact of Islamic microfinance on rural communities, focusing on income growth, the adoption of environmentally sustainable business practices, and social empowerment. Using a mixed-methods approach, the study combines field surveys and interviews with beneficiaries of Islamic microfinance institutions (IMFIs) in rural areas. Data collection tools included questionnaires, focus group discussions, and institutional reports. Key findings reveal that participants in Islamic microfinance programs experienced significant income growth, an increase in environmentally friendly entrepreneurship (e.g., organic farming and recycling businesses), and enhanced community participation and self-reliance. The discussion highlights how Sharia principles encourage ethical investment and sustainable practices, contributing to a triple-bottom-line impact—economic, social, and environmental. However, challenges such as limited awareness, lack of green finance literacy, and regulatory constraints were identified. A comparison between Islamic and conventional microfinance outcomes showed that Islamic microfinance offers a distinct advantage by integrating moral, social, and ecological responsibilities. The study concludes that Islamic microfinance can serve as a transformative tool for rural development, offering solutions to both economic and environmental challenges. The research underscores the need for supportive policy frameworks and further investigation into the long-term impacts of green Islamic finance.

This study explores the role of Sharia-compliant crowdfunding platforms as ethical financial innovations in supporting green startups, particularly in emerging economies. Green startups, which are inherently mission-driven and environmentally conscious, often face challenges in accessing traditional funding due to the long-term nature of their returns and perceived investment risks. Conventional financing mechanisms are frequently profit-oriented and risk-averse, making them unsuitable for ventures that prioritize sustainability and community impact. In contrast, Sharia-compliant crowdfunding platforms offer alternative financing pathways that are grounded in Islamic ethical principles, such as profit-and-loss sharing and the prohibition of interest and speculation. The research uses a qualitative-comparative case study approach, drawing from secondary data and interviews with platform operators and green startup founders. Thematic and comparative analyses reveal that Sharia crowdfunding platforms not only attract ethically motivated investors but also foster trust, transparency, and alignment with the values of environmentally conscious communities. These platforms provide higher levels of ethical accountability, although they are currently limited by low public literacy and a lack of regulatory frameworks in many regions. The study concludes that Sharia-compliant crowdfunding platforms have significant potential to bridge the financing gap for green startups. Their success depends on collaborative support from government, financial institutions, and academia, along with increased efforts in education and regulatory development. By integrating religious ethics and sustainable finance, these platforms can help create inclusive, transparent, and socially responsible funding ecosystems that contribute meaningfully to green economic growth.

This study explores the influence of Islamic environmental ethics on Corporate Social Responsibility (CSR) and business decision-making, emphasizing how faith-based ethical frameworks guide sustainable practices in contemporary corporate environments. Grounded in the principles of stewardship (khalifah), justice (adl), and collective welfare (maslahah), Islamic ethics provide a holistic model for aligning profitability with moral and environmental responsibility. Using a mixed-method approach that combines survey research and content analysis, data were collected from 50 Shariah-compliant and ethically oriented companies across multiple industries. The survey measured the integration of ethical values into CSR initiatives, while content analysis of corporate reports evaluated transparency, environmental commitment, and ethical disclosures. The findings reveal that organizations adhering to Islamic ethical principles exhibit stronger environmental accountability, higher ethical compliance, and more sustainable long-term strategies compared to secular firms. These companies perceive environmental responsibility as a moral obligation rather than a regulatory requirement, integrating ethical governance into daily operations and strategic planning. The results also highlight that employee engagement and stakeholder trust improve significantly when CSR activities are guided by Islamic values. Furthermore, case studies of Islamic banks and small-to-medium enterprises (SMEs) in Muslim-majority regions demonstrate practical applications of these principles, including the use of zakat and waqf funds for environmental initiatives and community development programs. The study concludes that embedding Islamic ethics into business operations fosters a balance between economic growth, social welfare, and environmental stewardship. It also provides a pathway for strengthening corporate integrity and long-term competitiveness. Future research is recommended to examine the applicability of Islamic ethical principles across different industries and explore their intersection with emerging areas such as green innovation, artificial intelligence governance, and digital finance. Overall, this research underscores the potential of Islamic ethics as a foundation for sustainable business models that harmonize spiritual and economic objectives.

According to Articles 33 & 34 of the 1945 Constitution Law of the Republic of Indonesia, the state is tasked with protecting the entire Indonesia nation and promoting general welfare in realizing social justice for all Indonesia people. One of the government's strategies in realizing social welfare is to distribute social assistance (Law Number 11 of 2009). Based on the Regulation of the Minister of Finance (PMK) number 181 of 2012, social assistance (bansos) is assistance in the form of transfer of money, goods, or services by the central/regional government to the community to protect the community from the possibility of social losses, increase economic capabilities, and improve social welfare. This type of research is descriptive qualitative research. This research is to identify and analyze Public Service Development Strategies in Increasing Transparency of Aid Distribution in Wajo Regency. This study uses qualitative research methods in the research design. The results of interviews with Social Service employees and the community show that the public service development strategy in Wajo Regency focuses on the use of information technology, effective socialization, and an empathetic approach. Overall, the efforts made by the Social Service have brought positive changes in the distribution of social assistance in Wajo Regency, with an increase in public trust and satisfaction with the services provided.

Working capital is to finance the company's daily operations, such as paying salaries, buying raw materials, paying transportation, paying debts, paying electricity accounts, and paying other costs. The purpose of this study is to analyze the behavior of data on profitability, liquidity, and leverage variables on working capital. Quantitative methods emphasize aspects of measurement and calculation. The manufacturing company used a research method, namely purposive sampling. The data used is secondary data sourced from the statement of financial position and profit and loss in the company's annual report. This study was conducted to determine whether each independent variable affects the dependent variable. The results of this study indicate that Profitability, Liquidity, and Leverage together (simultaneously) have a significant effect on Working Capital. Based on the results of partial panel data analysis, the Profitability variable has a negative effect on Working Capital. The Liquidity variable has a positive and significant effect on Working Capital. Leverage variable has a negative effect on Working Capital.    

This study aims to analyze the factors that affect the quality of government financial report information at the Regional Finance and Assets Agency (BKAD). The factors studied include human resource competence, internal control, information technology utilization, and accounting understanding. Data was collected through a questionnaire distributed to BKAD employees and analyzed using the multiple linear regression method. The results of the study show that all the factors studied have a significant influence on the quality of financial statement information. These findings emphasize the importance of improving human resource competence, effective internal control, optimal use of information technology, and a good understanding of accounting in order to produce quality financial reports. 

In order to reduce poverty and inequality and increase economic growth and productivity, the paper examines the importance of financial inclusion and national development in Nigeria, with a focus on Niger State. It does this by assisting individuals and businesses, particularly small and medium-sized enterprises (SMEs), in saving and investing, managing financial risks, and facilitating smooth consumption. This study identifies major supply-side and demand-side obstacles to financial inclusion as well as structural barriers, and it draws attention to Niger's relative behind other WAEMU nations in terms of youth and women's use of formal financial services. In order to assist the nation's development goal, it lays out major targets for Niger to harness the potential of increased financial inclusion. These include initiatives to address inadequate financial literacy, encourage digitization, and address informality.

This research aims to discuss the effectiveness and efficiency of E-Tax Invoice in issuing invoices at PT Syma Berkah Indonesia. The core discussion discussed in this research is the level of effectiveness and efficiency of E-Tax Invoice in issuing invoices. This research was conducted at PT Syma Berkah Indonesia using descriptive qualitative methods and data collection techniques using interviews and observation. To find out the actual situation, interview administration and accounting managers and observe for 5 months. Based on the research results, it shows that the implementation of E-Tax Invoice in issuing invoices at PT Syma Berkah Indonesia has not reached the expected level of effectiveness and efficiency. The causal factors are limited human resources, busyness and access of the main director, lack of understanding and training of administrative managers and finances in using E-Tax Invoice.

The Wealth Report 2022 by Knight Frank, states that the number of people with ultra-high net worth individuals (UNWHI) in Indonesia had reached 1,403 people. In contrast, the number of super-rich people in Indonesia has increased 68% since 2016 when it was recorded at only 832 people.The richest official in Indonesia, Minister of Tourism and Creative Economy, followed by Prabowo Subianto, Nadiem Anwar Makarim, Luhut Binsar Pandjaitan, and Airlangga Hartarto. Meanwhile, the status of the State Administrator's Wealth Report (LHKPN) for 5 (five) other officials is still in the verification process, namely Tahir, Muhamad Mardiono, Benny Laos, Wiranto, and Muhidin, for Echelon I officials, this was achieved by Suryo Utomo, an employee of the Ministry of Finance.The level of LHKPN compliance in various Ministries, officials, both executive, legislative and judicial, namely: In the Republic of Indonesia Ministry environment, the highest was achieved by the Ministry of Health, namely 89.45%, while the lowest LHKPN Compliance was completed by the Coordinating Ministry for Political, Legal and Security Affairs (Coordinating Ministry for Political, Legal and Security Affairs), namely only 40.22%.

Socialization is a means of the learning and teaching process. The purpose of socialization and counselling is to provide individuals and community groups with an understanding of something. Saving is essential in terms of financial management. Saving is setting aside money for a certain period that can be used. Knowledge about finances is not only intended for adults or parents, but young children need to be given understanding and good habits that can be useful in later life. The targets for this activity are the children of the Al Hayat Orphanage in the Milangasri District, Panekan District. Magetan. The number of participants was 28 people, consisting grade elementary school to high school. This activity benefits children at the Al-Hayat Magetan Orphanage to be more creative in processing used goods into valuable products even though they are not of high value. Apart from that, this activity is hoped to inspire others to see creative potential in things that are usually considered waste or rubbish.

The Child Identity Card (KIA) policy is one of the policies that has been issued by the government in accordance with Minister of Home Affairs Regulation Number 2 of 2016. The policy regarding child identity cards (KIA) started in 2016 in each Regency/City, while the implementation of this policy is implemented in Karimun Regency itself started in May 2018. In its implementation there were several problems that emerged where there were still many children under the age of 17 who still did not have a child identity card (KIA), of course this was not in line with the number of children in Karimun Regency which each year is increasing. The aim of this research is to determine the implementation of the child identity card (KIA) policy and to find out what are the inhibiting factors. The research method used in this research is a qualitative descriptive method. The data collection techniques used were observation, interviews and documentation. This research uses the main theory of Edward III, seen from 4 variable indicators that can influence the implementation of a policy. The results of the research show that the implementation of the child identity card (KIA) policy by the Population and Civil Registration Service of Karimun Regency, when viewed from the communication aspect, has run optimally. Judging from the aspect of resources, it is quite competent, and in terms of quality it is adequate. Judging from the disposition aspect, the officers/employees uphold high enthusiasm in implementing policies and carrying out their assigned tasks. Then, if we look at the bureaucratic structure aspect, officers/employees can always manage well in collaborating with each other. The inhibiting factor in this research is that the availability of budget to finance blanks is still relatively lacking, many applicants for child identity cards (KIA) have not yet completed the requirements, so this makes it difficult for officers/employees to process them.

This research was conducted among the people of Suka Makmur Village, Muaro Jambi Regency, among whom work as farmers and traders. In the lean season, they still have to fulfill their daily needs, such as clothing, food and shelter. Apart from that, they also have to save and invest to meet future needs. This research aims to: (1) find out strategies for managing family finances in an Islamic way in creating a sakinah family. (2) knowing the supporting and inhibiting factors faced by the people of Suka Makmur Village, Muaro Jambi Regency in managing family finances in an Islamic manner in creating a sakinah family. This research uses a qualitative approach with the type of field research. Determining the research subjects was purposive and used data collection techniques through observation, interviews and documentation. The results of this research show that the Islamic family financial management strategy in creating a sakinah family in the Suka Makmur Village community, Muaro Jambi Regency has carried out financial planning such as managing family finances, savings, investment and zakat. Meanwhile, the supporting and inhibiting factors faced by the people of Suka Makmur Village, Muaro Jambi Regency in managing family finances in an Islamic manner in creating a sakinah family. Supporting factors are faced such as instilling mutual respect, providing support to your partner or family, and having a good personality such as being frugal. Meanwhile, factors such as wasteful nature, lack of communication, and economic problems.    

Partners in this program are bamboo craftsmen Jihan Craft, Somakaton Village, Somagede District, Banyumas Regency. The problems faced by partners are lack of equipment in running their business; very limited capabilities in business management consisting of production management, HR, marketing and finance; limited ability in bookkeeping and financial reporting; limited ability to carry out online marketing activities; do not form groups; do not understand group management; and do not have the skills to carry out group administration. To achieve the goals, activities are carried out in the form of counseling, practice and mentoring. The evaluation method is carried out by comparing the level of knowledge and abilities as well as the production and marketing performance of partners before and after the activity. The benefits of this service activity are that partners get additional mechanical production equipment so they can increase the quantity and quality of their products and can produce more efficiently, partners' business management abilities increase, they have the ability to do bookkeeping and financial reporting, they can carry out online marketing activities well, the formation of groups Jihan Craft business officially, understand and can practice group management well; and can carry out group administration activities well.

This research aims to determine the management of village funds in Pagar Puding Lamo Village, Tebo Regency from the perspective of sharia financial management. This research is a type of qualitative research using descriptive analysis. Descriptive analysis is data obtained and expressed in the form of words and images, so that it can be described to provide clarity. This research uses data collection methods by means of observation, interviews and documentation. The results of this research indicate that the management of village funds in Pagar Puding Lamo Village is in accordance with Permendagri No. 113 of 2014 starting from the planning, implementation, administration, reporting and accountability stages. In the review of sharia management regarding the management of village funds, it is clear that the management still does not implement the sharia system, the system used still tends to be conventional, but judging from the nature and values ​​of honesty, trust and fair sharia in its management, village officials have implemented it in managing village finances.

Nowadays, the business world is the world that is most often discussed in various forums, both national and international. The many discussions that are often discussed on this issue are the main benchmark for a country's progress. One measure of a country's progress is economic progress and the backbone of economic progress is the business world. The main problem that companies often face in any field cannot be separated from the funds needed, namely capital to finance the company's business, whether used for investment capital or working capital. A company that initially only cares about big profits will quickly do whatever it takes to achieve the desired target without thinking about the impact in the future. However, as time goes by, companies will also realize that every activity carried out must take into account future risks, which of course is the responsibility of the managerial side.    

The mandate of Article 33 of the 1945 NRI Constitution states that the natural wealth contained therein must be managed sustainably for the greatest prosperity of the Indonesian people. It is important to understand that regional autonomy originates from the management of maritime areas, which is the result of the exercise of authority relating to various activities on land. One way to improve people's welfare is by utilizing natural land and sea resources, finance and public services. One of Indonesia's greatest natural riches is natural oil and gas resources (SDA MIGAS). Normative juridical research which aims to study authority, especially the management of OIL and Gas mines in offshore areas under Aceh's special autonomy. This research is based on the diversity of legal science, which results in a normative research approach. Research shows that the law limits BPMA from managing OIL and Gas in Aceh. It is interesting to note that Aceh's OIL and GAS mines, which have large deposits, are located between 12 and 200 nautical miles. One example is the oil and gas location in Simeulue, which is located 20.5 nautical miles. Therefore, BPMA does not have the authority to negotiate, especially in terms of ratifying and signing Cooperation Contract (KKS) agreements. Therefore, laws made by the governor with the approval of the DPRA or DPRK automatically do not apply and become mere rules without action.

A standard known as SAK EMKM regulates MSMEs (Micro, Small and Medium Enterprises).finances. This research aims to apply SAK EMKM as a basis for preparing financial reports for Seblak Prasmanan Bunda MSMEs, which are MSMEs that have developed and should have prepared their financial reports based on SAK EMKM. However, in preparing it, they experienced difficulties or obstacles in preparing financial reports based on SAK EMKM. This research aims to find out and examine what obstacles MSMEs face in preparing simple financial reports based on SAK EMKM. This research uses a qualitative approach using the case study method. The data sources used are primary data and secondary data. The results of the research show that in preparing financial reports, MSME actors have not implemented SAK EMKM due to business actors never receiving socialization, minimal educational background of MSME actors, no regulations related to the implementation of SAK EMKM, low capital to employ expert staff in preparing financial reports and business facilities. Therefore, in this research, a simple financial report was created which can help MSMEs understand how to prepare financial reports based on SAK EMKM.  

Islamic banking in Indonesia has experienced significant growth in recent years, driven by the increasing demand for financial services that comply with Sharia principles and laws. The role of the Sharia Supervisory Board (SSB) is crucial in monitoring and evaluating the compliance of Islamic banks with Sharia principles. This study aims to analyze the effectiveness of Sharia supervision by the SSB in ensuring the operational compliance of Islamic banks with Sharia principles. The research method used is a literature study, collecting and analyzing data from various written sources such as books, journals, and related documents. The findings of the study indicate that the effectiveness of SSB supervision is influenced by the qualifications and understanding of SSB members on fiqh muamalat and modern Islamic finance. Additionally, the SSB plays a role in ensuring that the products and services offered by Islamic banks adhere to Sharia principles through the evaluation of contract structures, transaction mechanisms, fund usage, and profit distribution mechanisms. With effective supervision from the SSB, it is expected that Islamic banking can continue to grow and gain public trust. This research contributes to the development of knowledge and practice in the field of Islamic banking.