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This study aims to analyze the potential and business development strategies of Warung Misop Kampung Yani Mbotz in Tanjung Morawa District as a representative of traditional culinary MSMEs. The main problems identified are limited capital, simple business management, and the lack of digital promotion. This research employs a qualitative descriptive method with a case study approach, using direct observation, interviews with the business owner, and document analysis. Data were analyzed using the SWOT (Strengths, Weaknesses, Opportunities, Threats) framework to identify internal and external factors, and the Business Model Canvas (BMC) to formulate development strategies. The results reveal that the main strengths of the business lie in authentic taste, affordable prices, and customer loyalty. Weaknesses include limited menu innovation, underutilized digital promotion, and the absence of systematic financial recording. Opportunities arise from the growing public interest in traditional culinary products and government support for MSMEs, while threats come from competition with modern food outlets, fast-food chains, and rising raw material prices. The strategies formulated through the BMC framework include product innovation, service diversification, the optimization of social media marketing, and the strengthening of business networks. The study concludes that applying BMC-based strategies can enhance the competitiveness of Warung Misop Kampung Yani Mbotz while preserving traditional culinary heritage. These findings are expected to serve as a reference for other culinary MSMEs in developing their businesses sustainably.

Baitul Maal wat Tamwil (BMT) is an Islamic microfinance institution that plays an essential role in expanding financial access for low-income communities and supporting sustainable economic development. This article aims to analyze the role of BMT as an inclusive monetary instrument within the framework of the Sustainable Development Goals (SDGs). The study employs a library research approach with descriptive-analytical methods based on secondary data from books, academic journals, research reports, and official documents. The findings show that BMT significantly contributes to financial inclusion through real-sector-based Islamic financing, especially for micro-enterprises and low-income households. Moreover, BMT’s social function—realized through the management of zakat, infaq, and sadaqah—strengthens income redistribution, poverty alleviation, and community welfare. BMT supports several SDG targets, particularly in reducing poverty, creating decent employment, developing MSMEs, and minimizing socioeconomic inequality. However, the optimization of BMT’s role still faces challenges such as limited capital, governance constraints, digital transformation, and institutional strengthening. Therefore, synergy between BMT, the government, regulators, and the community is needed to enhance BMT’s contribution as an inclusive, sustainable, and Sharia-compliant economic development agent.

Artificial intelligence (AI) is currently a rapidly developing technology in all fields, particularly in finance and the military. This study aims to examine the application of Artificial Intelligence (AI) technology to support financial report analysis and internal control within Indonesian Navy (TNI AL) work units. Along with the development of information technology, AI has the potential to provide innovative solutions to improve efficiency, accuracy, and transparency in state financial management, particularly in a military environment that demands high accountability. The research method used was descriptive qualitative with a case study approach in several work units within the Indonesian Navy. Data were obtained through interviews, observations, and a review of relevant documents and literature. The results indicate that the use of AI, such as machine learning and data analytics, can identify unusual financial transaction patterns, predict potential irregularities, and improve the effectiveness of internal oversight. However, the implementation of this technology still faces challenges, such as limited digital infrastructure, the need for human resource training, and the need for policies that support sustainable digital transformation. This study recommends the gradual and strategic integration of AI as part of the reform of the Indonesian Navy's financial management system.

Cooperatives play a significant role in Indonesia’s economic system because they aim to enhance member welfare through collective ownership and cooperative principles. To maintain accountability, cooperatives are required to prepare financial reports following the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). This study examines how SAK ETAP is applied in the financial reporting practices of Koperasi Simpan Pinjam (KSP) Mandiri Sejahtera, Comal Branch. Using a qualitative descriptive method with a case study approach, data were gathered through interviews and an analysis of the 2022 financial statements. The results indicate that although the cooperative has implemented several elements of SAK ETAP, full compliance has not been achieved due to limited human resources and the absence of an integrated reporting system. Nevertheless, the preparation of PPAP reports reflects prudence in managing credit risk and highlights the need for digital systems and improved accounting skills to strengthen transparent and accountable financial management.

The management of Corporate Social Responsibility (CSR) in the banking sector holds strategic importance in strengthening public trust, supporting sustainable development, and ensuring that the distribution of CSR funds aligns with principles of good governance. However, CSR implementation among Indonesian banks continues to face fundamental issues, including limited transparency, inconsistent reporting standards, and weak supervisory mechanisms. This study aims to analyze the synergy between the Financial Services Authority (OJK) and the banking industry in establishing transparent and accountable CSR fund management. Using a normative legal approach combined with institutional analysis, the findings reveal that although OJK has issued sustainable finance regulations such as POJK No. 51/POJK.03/2017, these regulations have not fully ensured the integrity and accountability of CSR distribution. Strengthening reporting standards, ensuring independent audits, and integrating a digital CSR reporting system are essential to enhance oversight. This study proposes a regulatory–institutional synergy model between OJK and the banking sector to build CSR governance that is transparent, participatory, and impact-oriented.  

This community service activity aims to enhance digital literacy and digital entrepreneurship skills among teachers and students (santri) at Pondok Pesantren Al Ittihad Darunnajah. The main issue faced by the partner institution is the low level of understanding in utilizing digital technology as a medium for business development. Using a Participatory Action Research (PAR) approach, the program was carried out through stages of observation, planning, training, and evaluation, employing lectures, discussions, and hands-on practice with digital platforms. The results show a significant improvement in participants’ understanding of digital entrepreneurship, online marketing, and technology-based business management. Participants were able to apply basic skills such as creating e-commerce accounts, promoting products, and managing simple financial records. Overall, this program successfully fostered student independence and economic empowerment through the utilization of digital technology and strengthened the role of the pesantren as a center for modern entrepreneurial development.

This community service program aims to strengthen institutional capacity and develop the business units of the Padangan Village-Owned Enterprise (BUMDes) through enhanced managerial capabilities, business innovation, and enhanced digital marketing strategies tailored to local potential and needs. The program was implemented using a participatory empowerment approach involving various stakeholders, including the village government and local economic actors. The methods used included needs assessment, management and entrepreneurship training, intensive mentoring, and collaborative business planning. The program's results demonstrated significant improvements in BUMDes organizational governance, administrative professionalism, and a more organized and accountable financial reporting system. Furthermore, business unit diversification, local product quality improvement, and community capacity to utilize digital technology for marketing activities increased. The program also provided academic contributions in the form of empirical data and an applicable model of village empowerment based on Islamic economics. Overall, empowerment based on participation and Islamic economic values ​​has been proven to promote sustainable village economic resilience and independence.

Financial management and administration have an important role in maintaining the sustainability and quality of educational institutions. Effective financial management is one of the indicators of good institutional governance and has a direct effect on the quality of educational services. This study aims to analyze the implementation of financial management and administration in MTs Muhammadiyah 3 Al-Furqon Banjarmasin. The research method used is descriptive qualitative with data collection techniques through in-depth interviews, direct observations, and documentation studies. The results of the study show that the financial management of madrasah has been carried out systematically and transparently with a clear division of duties between the head of the madrasah, the treasurer, and the school committee. The use of the Madrasah Activity Plan and Budget (RKAM) digital application has been proven to increase efficiency, accuracy, and administrative order in financial reporting. However, there are still several obstacles, such as delays in the disbursement of School Operational Assistance (BOS) funds and limited internet networks. Good cooperation between madrassas and foundations also plays a role in maintaining the sustainability of educational programs. Overall, the madrasah financial system reflects the principles of transparency, accountability, and professionalism in the management of education finances.

The mentoring program was implemented to address issues related to the low practice of financial recordkeeping and the suboptimal utilization of digital marketing among Aisyah Laundry MSMEs in Dusun Gatak. The objective of this activity was to implement a simple financial recording system, build a basic understanding of the separation between personal and business finances, and introduce digital marketing strategies aimed at enhancing business management effectiveness. The methods employed included a participatory approach through initial condition observation, socialization of the benefits of recordkeeping, training in the use of simple bookkeeping formats, digital content training, and outcome evaluation. The results demonstrated a significant improvement in the regularity of daily transaction recording, administrative skills, and the establishment of a more systematic financial management pattern. In the marketing aspect, activation of the business’s Instagram account contributed to expanded service information outreach, increased customer interest, and a shift in the business owner's perspective regarding the importance of digital media. These findings affirm that hands-on mentoring is effective in improving financial and digital literacy among MSMEs and in encouraging sustainable changes in business behavior.

Educational transformation in the era of globalization and the Industrial Revolution 4.0 requires educational institutions not only to produce academically competent graduates but also individuals with entrepreneurial spirit, creativity, and adaptability. The high rate of educated unemployment indicates the need for alternative approaches, one of which is the implementation of an edupreneurial business model. This concept integrates entrepreneurial principles into educational management, emphasizing innovation, value creation, and sustainability. This study analyzes the application of business models in edupreneurship within formal educational institutions, covering conventional, digital, and social models. The findings indicate that edupreneurship enhances educational relevance, expands accessibility, and supports financial independence of institutions. Social edupreneurship is considered effective in promoting educational equity through socially impactful business models. The success of implementing an edupreneurial business model depends on continuous innovation, technological utilization, strategic partnerships, and diversification of funding sources. Therefore, edupreneurship is recommended as a visionary, adaptive, and sustainable strategy for educational transformation.

Financial decision-making among university students has become a critical issue in the digital era, requiring adequate financial literacy and adaptive skills. This study aims to explore how students at Lampung Uni-versity make financial decisions by examining three main factors: financial literacy, peer influence, and digital transformation. A qualitative phenomenological approach was employed to capture students’ subjective experiences regarding their thought processes, considerations, and social dynamics influencing financial choices. Data were collected through in-depth interviews with participants selected using purposive random sampling and analyzed using thematic coding with NVivo 12 Pro software. The findings indicate that financial literacy serves as a cognitive foundation, enabling students to assess risks, prioritize ex-penditures, and develop basic financial management strategies. Peer influence affects financial decisions through social norms, social comparisons, and peer recommendations. Meanwhile, digital transformation facilitates access to information, accelerates transactions, and shapes new consumption and investment patterns among students. The interaction of these three factors contributes to the formation of com-prehensive financial awareness. This study provides insights for enhancing financial education and promoting rational financial behaviors among young adults.

In this era of digital disruption, Islamic banks face significant challenges in maintaining public trust. Despite growth in assets and market share, many believe that Islamic banks operatein much the same way as conventional banks, while financing marginsare often considered higher than conventional bank interest rates. This perception contributes to low public trust, declining interest in saving, and public hesitation in using Islamic financing products. This study aims to explore how entrepreneurialinnovation and internalization of da'wah values canbe strategies to rebuild public trust in Islamic banks. Using the library research method, this study analyzes secondary data from scientific journals, reports, andliterature related to Islamic banking, digital transformation, and Islamic managerial ethics Islam. The results of the study show that the integration of dakwah princip lessuch as transparency, fairness, and ethical management in entrepreneurial practicesand digital innovation can strengthen public trust andincrease the competitiveness of Islamic banks. This study provides theoretical and practical insights for Islamic banks to align digital innovation and business strategies with core Islamic values, there by supporting financial sustainability and social legitimacy.

The program “Youth Empowerment in Developing UMKM Assets through a Basic Business Management Workshop in Balung Lor Village” aims to address the low involvement of youth in the village’s micro-business sector, which is currently dominated by elderly entrepreneurs. This community service initiative applies the Asset-Based Community Development (ABCD) approach using observation, interviews, focus group discussions, and community asset mapping. The theoretical framework of asset-based empowerment positions youth as a crucial human asset for economic regeneration. The discussion highlights entrepreneurial mindset building, basic business literacy, digital marketing skills, and youth creativity in generating new economic initiatives. The results show significant improvement in youth understanding of production costing, capital management, business planning, and social media-based promotion. In conclusion, the ABCD approach effectively enhances youth participation in local economic development, strengthens UMKM sustainability, and lays a solid foundation for creating a future generation of adaptive and innovative village entrepreneurs.  

The Innovation Development Program conducted by Group 2 in Gunung Sari Ulu Village consisted of a structured series of mentoring activities designed to strengthen the financial literacy and marketing capabilities of local UMKM. The program focused on guiding participants in recording simple cash flow using the Monly AI application, which helped them understand how Artificial Intelligence can support more accurate and organized financial management. In addition, participants were taught how to properly separate incoming and outgoing transaction notes so that their business finances could be monitored more clearly and systematically. The program also introduced strategies for promoting products through digital marketing, enabling UMKM to expand their market reach by utilizing online platforms and creating more appealing promotional content. Overall, this activity aimed to broaden the participants’ knowledge of AI-based financial recording while also equipping them with practical marketing skills needed to increase visibility and attract consumer purchasing power. By integrating technology with improved marketing practices, the program sought to empower UMKM to operate more efficiently, enhance their competitiveness, and strengthen the sustainability of their business activities within the local community.

The digital era demands that organizations be fast-moving, adaptable, and innovative. With the advancement of information technology, changes in work methods, global competition, and stakeholder demands are becoming increasingly complex. Knowledge Management (KM) plays an important role as a strategic mechanism for identifying, acquiring, storing, sharing, and utilizing knowledge to improve organizational effectiveness and efficiency. In this context, knowledge management becomes one of the important elements for organizations to enhance performance. Knowledge management is not just about collecting data or information, but how organizations can store, share, create, and utilize knowledge to gain a competitive advantage. This article aims to analyze the importance of knowledge management for organizational performance in the digital age, including how the digital era changes the dimensions of knowledge management, how knowledge management contributes to organizational performance, the challenges faced, and their implications. The data obtained for this study were gathered from observations thru interviews with relevant parties and a literature review study by examining the results of empirical research from the past five years (2020–2025). The method used was descriptive literature analysis of 15 scientific articles from accredited national journals. The analysis focuses on the relationship between knowledge management dimensions (knowledge creation, storage, sharing, and application) and organizational performance indicators (financial performance, innovation, productivity, and customer satisfaction). The study results show that the implementation of knowledge management significantly contributes to improving organizational performance, both directly thru increased efficiency and effectiveness of work processes, and indirectly thru strengthening a culture of innovation and organizational learning. This article asserts that an organization's success in the digital age is not solely determined by its ability to adopt technology, but also by its ability to manage and leverage knowledge as a strategic resource. Therefore, knowledge management needs to be systematically integrated into the organization's digital strategy, accompanied by strengthening a learning culture, human resource training, and adaptive information technology systems.

Generation Z is recognized as a group that is adaptive to technological developments; however, they still face serious challenges in terms of financial management. Based on the National Survey of Financial Literacy and Inclusion by the Financial Services Authority (OJK) in 2022, the level of financial literacy in South Kalimantan is still far below the national average, at only 42.88% compared to 49.68%. This low level of financial literacy often triggers consumptive behavior and lack of responsibility in financial decision-making. This community service activity aims to enhance comprehensive understanding of financial literacy, build skills in financial management and recording, and foster interest in safe investment through education digitalization. The implementation method includes material delivery through socialization, followed by discussion and question-and-answer sessions, as well as evaluation using Pre-Test and Post-Test instruments. The results of the activity demonstrate an increase in understanding, as reflected by the increase in the average scores from 75,33 in the Pre-Test to 100 in the Post-Test, indicating a 24,67% improvement. Thus, this activity not only enhanced understanding but also fostered awareness of the importance of wise financial management in the face of digital economic challenges.

Innovation is the process of optimizing various resources to produce more efficient and sustainable solutions. This study aims to examine the relationship between resources and innovation strategies in supporting sustainable entrepreneurship through a Systematic Literature Review (SLR) approach. A total of 25 scientific articles were analyzed using PRISMA guidelines to examine the role of resources such as human, technological, information, financial, and physical resources in the context of product, process, and managerial innovation. The research findings indicate that the success of innovation is strongly influenced by the organization's ability to utilize and synergize its resources, especially in the development of internal capabilities such as tacit knowledge, research and development activities, and digital technology. Human resource creativity is the main driver of product innovation, while process innovation is strengthened by the application of technology and a learning culture. Managerial innovation is heavily influenced by entrepreneurial orientation and dynamic capabilities in responding to change. The implementation of sustainable innovation strategies such as green, digital, and social innovations also increases business competitiveness through cross-sector collaboration. This study emphasizes the importance of integrated resource management and innovative strategies to achieve sustainability, especially in the small and medium enterprise sector.

Digital development has significantly influenced business practices, particularly for Micro, Small, and Medium Enterprises (MSMEs), which are required to adapt to technological changes in order to remain competitive. However, many MSMEs still rely on conventional marketing methods and have limited understanding of digital marketing and digital financial management. This community service program aims to strengthen MSMEs’ competitiveness through the implementation of digital marketing strategies that support market expansion and improve business sustainability. The program was conducted using a qualitative descriptive approach through a series of community service activities, including field observations, interviews, seminars, and mentoring sessions for MSME actors. The focus of the activities was to introduce and assist MSMEs in utilizing digital marketing platforms, particularly social media such as Instagram, TikTok, and Facebook, as well as online marketplaces, to promote products more effectively. In addition, MSME participants were introduced to basic digital financial applications to support more structured and transparent financial recording. The results of the community service activities indicate positive changes among MSME participants, including increased awareness of the importance of digital marketing, improved product branding, broader market reach beyond local areas, and better financial management practices compared to previous manual recording methods. The adoption of digital marketing strategies enabled MSMEs to communicate product information more efficiently and build consumer trust through online presence. This community service program demonstrates that digital marketing assistance combined with practical mentoring can enhance MSMEs’ competitiveness and contribute to improving community economic welfare. Continuous support and consistency from MSME actors are essential to ensure the sustainability of digital transformation initiatives.

This study aims to analyze how digitalization of governance, particularly through the implementation of e-financial reporting, digital audit trails, and cloud-based data security and reliability systems, contributes to increased transparency, accountability, and data protection in educational institutions. Using a qualitative approach with in-depth interviews and thematic analysis, this study reveals that digitalization can create a more objective, standardized, and difficult-to-manipulate control mechanism. The e-financial reporting system strengthens transparency through open processes and reduces opportunities for irregularities. Digital audit trails provide authentic evidence that facilitates the process of verification, monitoring, and tracking every administrative activity in real time. Meanwhile, data security supported by layered encryption, automatic backups, and emergency recovery access increases internal and external trust in the integrity of information systems. These findings indicate that digitalization not only provides technical tools but also forms a more disciplined, adaptive, and public accountability-oriented governance structure. This study broadens understanding of the relationship between digital technology and organizational culture and provides a theoretical foundation for developing a more reliable and sustainable information system-based educational governance model.  

Digital transformation in the field of information technology requires Micro, Small, and Medium Enterprises (MSMEs) to improve the quality of financial management to be able to compete sustainably. One effort that can be done is through the implementation of the Financial Management Information System (MISK). This study aims to analyze the implementation of MISK in MSMEs, examine the benefits obtained, and identify obstacles faced in the implementation process. The research method used is a qualitative descriptive approach with data collection techniques through interviews, observation, and documentation. The object of the study is the culinary MSME "Dapur Lestari Jambi" which has implemented a digital financial recording application and Point of Sale (POS) system. The results of the study indicate that the implementation of MISK can increase the accuracy of transaction recording, accelerate the preparation of financial reports, improve cash flow management, and support data-based managerial decision-making. However, the implementation of MISK still faces several obstacles, especially related to limited human resource competency, consistency of recording, and adaptation to technology. This study concludes that the Financial Management Information System has a strategic role in increasing the efficiency, transparency, and professionalism of MSME financial management, and is an important factor in supporting business sustainability in the digital era.