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This activity is a workshop that aims to provide insight and skills to the guardians of Kasih Bunda Kindergarten students regarding parenting strategies related to financial management and the importance of children's mental health. This activity discusses how to teach the value of money and financial management to children with educational and fun methods. The workshop was also accompanied by an interactive question and answer session, distribution of Supplementary Food (PMT) for children, and a group photo session as a symbol of togetherness. This activity has a positive impact in the form of increasing parents' knowledge about children's financial management, strengthening the relationship between guardians and schools, and supporting children's physical and mental growth and development.This study aims to determine the effect of price and product quality on purchase intention of Toyota Agya cars in Tuban City.

This research focuses on the phenomenon that occurs at Cipadas Coffee and Chill, a business in Sukajadi District, Pekanbaru City, which has been operating for about three years but has not prepared financial reports based on Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM). This research aims to identify and analyze the obstacles faced by partnership owners in preparing financial statements based on SAK EMKM. In this study, researchers used a qualitative approach with the case study method. The data used is primary data obtained from direct interviews with business owners. The results showed that Cipadas Coffee and Chill had not implemented SAK EMKM in compiling its financial reports due to several reasons, namely the owner's lack of knowledge about SAK EMKM and the procedures for preparing appropriate financial reports, lack of owner participation in socialization activities about SAK EMKM and owner orientation which was more inclined to the aspect of operating profit. Thus, the results of this study indicate the need for further education and socialization efforts to partnership owners regarding the importance of applying SAK EMKM in preparing financial reports. With adequate knowledge and understanding, it is hoped that Cipadas Coffee and Chill will be able to prepare financial reports in accordance with applicable accounting standards, thereby increasing transparency and financial accountability.

Housewives in Tinalan GK II RW 04 Prenggan Kotagede Yogyakarta are business actors who manage their businesses with inadequate skills, especially in terms of financial management and recording, as well as entrepreneurial innovation. Financial management is an important aspect for the progress of family entrepreneurship. This is because the actors are faced with the problem of human resource capabilities in financial management and recording. Financial management and recording can be done through accounting, although in this case the standards used are basic and simple. On the other hand, entrepreneurial innovation related to packaging design and marketing is another major problem. Based on these problems, this community service aims to improve the insight, knowledge, and skills of housewives in Tinalan KG II RW 04 Prenggan, Kotagede District, Yogyakarta City in financial management and recording in entrepreneurship and entrepreneurial innovations that need to be done for their businesses.

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 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.

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 socialization activity aims to enhance students' understanding of business planning, particularly in the acrylic flower board decoration industry. The main problem faced by the community partners, who are aspiring student entrepreneurs, is the lack of practical and theoretical knowledge in designing comprehensive and applicable business plans. The proposed solution is integrated training that includes basic business planning theory, marketing strategy, financial analysis, and hands-on simulation focused on creative products. The methods used in this activity involve a combination of material presentations, group discussions, and direct practice in preparing business plans using the acrylic flower board as a case study. The results of the activity indicate a significant increase in students’ interest, understanding, and skills in the business planning process, as evidenced by higher evaluation scores before and after the training.This socialization activity aims to enhance students' understanding of business planning, particularly in the acrylic flower board decoration industry. The main problem faced by the community partners, who are aspiring student entrepreneurs, is the lack of practical and theoretical knowledge in designing comprehensive and applicable business plans. The proposed solution is integrated training that includes basic business planning theory, marketing strategy, financial analysis, and hands-on simulation focused on creative products. The methods used in this activity involve a combination of material presentations, group discussions, and direct practice in preparing business plans using the acrylic flower board as a case study. The results of the activity indicate a significant increase in students’ interest, understanding, and skills in the business planning process, as evidenced by higher evaluation scores before and after the training. 

Modern money offers various conveniences and efficiencies in transactions, which are increasingly popular among the public, especially in this digital era. However, along with its advantages, modern money also poses new challenges such as the potential for misuse of technology, increased risk of hacking, and regulatory issues that have not been fully resolved, so socialization is needed. The purpose of this socialization is to increase the level of financial literacy for the public in using modern money that can be used in everyday life and provide knowledge about how to make non-cash payments using modern money safely.

Despite the country’s muslim-majority population, the penetration of Islamic insurance in Indonesia remains relatively low. One of the main challenges lies in the limited financial literacy and lack of public trust toward Islamic insurance products. As part of West Java Province, the city of Bandung has one of the largest Muslim populations in Indonesia, characterized by a high level of awareness toward halal products. This study aims to analyze the influence of promotion, product knowledge, and trust on the purchase intention of Islamic insurance policies among the muslim community in Bandung. A quantitative approach was employed using a survey method involving 141 respondents, with data analyzed through Structural Equation Modeling (SEM) using SmartPLS 3.2.9. The results indicate that promotion, product knowledge, and trust each have a positive and significant effect on the intention to purchase Islamic insurance policies. These findings highlight the importance of informative promotional strategies, improved literacy in Islamic insurance, and the need to strengthen public trust toward Islamic financial institutions. This research is expected to serve as a reference for Islamic insurance providers in developing effective and sustainable marketing strategies.

This study aims to examine the influence of financial knowledge and financial attitude on financial management behavior in STAI Sangatta students, East Kutai. This study is a field research with a quantitative approach. Data were collected from 50 respondents using sampling techniques, and analyzed using validity and reliability tests, multiple linear regression tests, classical assumption tests (Normality, Heteroscedasticity, Linearity, Multicollinearity, Correlation Coefficient Test, Hypothesis (F and T Tests). Data analysis was carried out using SPSS software. The results of the study showed that financial knowledge and financial attitude together had a significant effect on financial management behavior, with a determination coefficient (R²) of 0.603. The F test showed a significance value of 0.000 ≤ 0.05 and F count 35.659 ≥ F table 4.034. The t test showed that financial knowledge had a significant effect on financial management behavior (t count 5.650 ≥ t table 1.677; significance 0.000 <0.05), while financial attitude did not have a significant effect (t count 1.472 <t table 1.677; significance 0.639 > 0.05). Thus, financial knowledge has an important role in shaping students' financial management behavior.

Community service activities involving academic teams can make a significant contribution to the development and progress of society, as well as enhance the competitiveness and economic opportunities of the community as a whole, particularly in financial management, in Kassi Village, Rumbia District, Jeneponto Regency. In addition, community service can also serve as a forum for applying the knowledge possessed by lecturers and can be applied directly to the community, providing real benefits. The purpose of this service is to develop the knowledge and skills of partners in terms of utilizing the results of BEP analysis for their business. The partners in this service are MSME players in Kassi Village, Rumbia District, Jeneponto Regency. Kassi is a village in Rumbia District, Jeneponto Regency, South Sulawesi Province, Indonesia. Kassi Village, also known as Butta Panggallarrang, has developed into a tourist spot that includes religious culture, food, and art. This service activity uses lecturer, Focus Group Discussion (FGD), training, and monitoring and evaluation methods. The technique for implementing this activity includes the preparation stage, implementation stage, and evaluation and monitoring.

This study aims to reveal Financial Behavior and Financial Attitude influence the development of micro, small and medium enterprises in Jambi City. This thesis uses a quantitative approach using multiple regression statistical analysis methods partially and simultaneously with a sample of 60 MSMEs. The results of the study indicate that Financial Behavior has a significant influence on the development of MSMEs in Jambi City. Financial attitude has a significant influence on the development of MSMEs in Jambi City. Financial Behavior and Financial Attitude together or simultaneously have a significant influence on the development of MSMEs in Jambi City. In business development, good knowledge is needed to help MSMEs to be innovative and produce new ideas to develop their businesses and knowledge management can help companies to develop a healthy and positive work culture.  

The importance of implementing community service activities (PKM) in the Tri Dharma of higher education has a positive impact on the community. The title of this PKM is "Empowerment of human resources through digital financial literacy to prevent illegal online lending practices among mothers of Majelis Taklim Al Hasanudin. " The low level of digital financial literacy is the main cause that makes mothers entangled in illegal loans. The purpose of this PKM is to increase the understanding of digital financial literacy, which is crucial for the community to recognise and stay away from unauthorised online loans. With good knowledge, each individual is expected to make smart financial decisions and avoid the trap of illegal debt. This community service activity took place in the Sawah Baru Ciputat area, South Tangerang. The methods used in the implementation of this PKM include participatory approaches, lectures, and focus group discussions (FGDs). The results of this activity show that the participants, namely the mothers of Majelis Taklim Al Hasanudin who have received education, are able to take both preventive and responsive steps to protect themselves from the negative impacts of illegal online loans. Their improved understanding of the characteristics of illegal online loans, the importance of financial planning, and the ability to access legitimate financial information were significant results. Thus, digital financial literacy proved effective in strengthening the capacity of the women to maintain personal financial stability and avoid illegal online lending practices.

This community service activity aims to increase the financial independence of the Women Farmers Group (KWT) in Sudiang, Makassar, through a networking approach and strengthening financial literacy capacity. The main problems faced by the local KWT are the still low understanding of group financial management, limited access to financial information, and dependence on external assistance. Through socialization, training, and interactive discussions, participants were provided with an understanding of the basic concepts of financial independence, simple financial record keeping, collective fund management, and the importance of institutional networks as a sustainability strategy. The results of the activity showed an increase in members' understanding of the importance of financial literacy and the ability to design an internal financial system independently. In addition, strengthening networks with local stakeholders was also started as a first step towards finding a KWT business. The activity concluded with a question and answer session and the presentation of certificates to participants as a form of appreciation and ongoing motivation. Going forward, further mentoring is needed so that the empowerment process can continue to develop consistently. As a follow-up to this activity, a sustainable mentoring strategy is needed so that the understanding and skills that have been acquired do not just stop at the level of knowledge, but can be implemented in real life in the KWT's daily activities. This mentoring can include monitoring the group's financial records, facilitating access to microfinance institutions, and training in building partnerships with external parties such as government, academics, and the private sector. With structured mentoring, KWT is expected to be able to build a transparent and accountable financial management system and support the growth of sustainable, productive businesses. This aligns with efforts to strengthen women's independence in the agricultural sector while contributing to the welfare of families and the wider community.

This Community Service activity aims to increase the capacity of women farmer groups (KWT) in developing human resources (HR) in the agricultural sector. KWT plays a crucial role as agents of change in improving food security and family welfare. However, limited knowledge, managerial skills, and access to technology are often major obstacles. The research method used was a qualitative approach with a case study technique. Data were collected through participant observation, in-depth interviews, and Focus Group Discussions (FGDs) with KWT members. The results showed that capacity building can be achieved through several strategies, including: 1) Continuous training on innovative cultivation techniques, financial management, and agricultural product marketing; 2) Intensive mentoring by agricultural extension workers in implementing new practices; and 3) Facilitating access to resources such as capital, market information, and appropriate technology. This capacity building not only increases agricultural productivity but also strengthens women's economic independence, self-confidence, and strategic roles in decision-making at the community level. Thus, strengthening KWT in human resource development is an important investment to realize a more sustainable and gender-equitable agriculture. Furthermore, this community service activity highlights the importance of community participation in maintaining the program's sustainability. Active participation by KWT members in every stage of the program, from planning to evaluation, is crucial to ensuring that the program is tailored to local needs and conditions. Through collaboration between KWT, agricultural extension workers, and various other stakeholders, such as microfinance institutions and local governments, it is hoped that an ecosystem will be created that supports the growth and development of an inclusive and sustainable agricultural sector. This program is expected to have a long-term impact, not only on the welfare of KWT members but also on improving food security at the community level.

As a major contributor to GDP and job creation, Micro, Small, and Medium Enterprises (MSMEs) play an important role in the Indonesian economy. The purpose of this study is to evaluate the extent to which MSME business actors are able to support tax compliance while maintaining their business continuity through the implementation of the Income Tax (PPh) Article 23 policy. in the form of services, rent, profits, interest, and royalties are subject to PPh Article 23 tax. The implementation of the Income Tax Article 23 policy using taxation theory, public policy theory, tax law theory, and public management theory, this study uses a descriptive analysis methodology. The impact of the implementation of this tax on the financial and administrative aspects of MSMEs is examined, as well as the efficiency of the tax deduction system in increasing tax compliance. The results of the study, the application of a final rate of 0.5% based on PP No. 23 of 2018 and the supporting deduction / collection method in the PPh Article 23 policy, help ease the tax burden for MSMEs. The source deduction scheme has succeeded in increasing state revenues and ensuring tax compliance. There are still issues regarding the effectiveness of this policy, especially related to administrative compliance, such as processing certification, which is required to obtain a lower final rate. The main obstacles are literacy among MSMEs, lack of knowledge about the tax administration process, and the possibility of double taxation for MSMEs that do not have certificates are the main challenges noted. have not utilized the available incentives optimally due to lack of awareness and familiarity with the policy. This study concludes that in order to increase the effectiveness of the Income Tax Article 23 policy for MSMEs, significant efforts need to be made, such as tax education, simplification of administration, and strengthening supervision. The suggestion that can be given is that this policy can provide the greatest benefits for the growth and sustainability of MSME businesses which are the foundation of the national economy.  

Low financial literacy is caused by several factors. Research related to financial literacy in the Management Study Program of the Islamic University of North Sumatra is still rarely conducted so it is necessary to discuss and analyze what factors can influence financial literacy in the study program. This study uses a descriptive research method with the research approach used by the author is quantitative research. This approach uses a quantitative approach because it uses numbers, starting from data collection, data interpretation, and presentation of results. Based on the significance value (Sig.) in the F test, it can be concluded that the hypothesis is accepted. This means that Age (X1), and Parental Education Level (X2) simultaneously (together) have a significant effect on the Financial Literacy variable (Y). Based on the magnitude of the determination coefficient (R Square) of 0.902 or equal to 90.2%. This figure means that the variables Age (X1), and Parental Education Level (X2) simultaneously (together) influence the Financial Literacy variable (Y) by 90.2%. Management study program students are expected to be able to better understand Financial Literacy because this will be knowledge in the future and is also very important for the role of parents. The Adjusted R Square level reached 89.9% and the remaining 10.1% was influenced by other variables outside this regression equation or variables that were not studied or significant

The development of the Islamic economy globally continues to show an encouraging increase. However, in Indonesia, Islamic financial literacy and inclusion are still relatively low. One of the main challenges is the gap between theoretical understanding and application of Islamic financial products, especially among Gen-Z students. This study aims to evaluate students' level of knowledge about Islamic finance and their tendency to manage their personal finances, as well as identify factors that hinder the use of Islamic financial services. This study used a descriptive qualitative method with data collection techniques through questionnaires. A total of 77 students from Universitas Pendidikan Indonesia (UPI) became respondents in this study. The results obtained show that although students have a fairly good level of literacy and high interest in the Islamic financial system, it has not been followed by real practice in everyday life. The findings emphasize the need to increase educational efforts, utilize digital media more effectively, and strengthen the accessibility of Islamic financial services among the younger generation.

The research aims to clarify the relationship between artificial intelligence and the future of the accounting profession, and to clarify the knowledge foundations of artificial intelligence and the future of the accounting profession and the application of the term artificial intelligence in the future of the accounting profession and highlight the position of the term artificial intelligence for the economic unit of the research sample, which is Asia cell Iraq Company. The research relied on the collection of data related to the theoretical aspect on a group of Arab and foreign sources related to the subject under research from books, research, studies, theses and university theses, as well as research and periodicals published on the Internet, as for the applied side, the research relied on field visits to the research sample and personal interviews with managers and officials in the research sample as well as to the accounting of the force the research reached a set of conclusions, the most important of which was that the subject of artificial intelligence itself is one of the contemporary topics that did not find any interest at the conceptual, practical and even academic levels, at least at the level of libraries and scientific research centers. After the results of the electronic field surveys showed that the Arab and Iraqi libraries are devoid of any author or detailed study on the subject, and in conclusion, the research reached a set of recommendations, the most important of which was the need to give the artificial intelligence variable greater research attention as one of the intellectual dialectics in contemporary literature in the field of accounting management and to highlight its role in achieving sustainable artificial advantage in the business environment.

This community service program aims to improve digital literacy and tax compliance among micro and small business operators in the WTC (Way Tebing Ceppa) tourism area, South Lampung. The primary issues addressed include the lack of digital financial recording practices and low awareness of tax obligations. Through a participatory approach involving training and mentoring, participants were introduced to digital business tools and basic tax administration. Results show a significant improvement in digital and fiscal knowledge, with increased use of financial recording applications and successful registration of Tax Identification Numbers (NPWP). This initiative supports the development of a transparent, compliant, and technology-adaptive tourism economy.