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Increasing the rate of entrepreneurship is crucial for promoting inclusive and sustainable economic growth, as it serves as a vital component of the economy and job creation. This study aims to analyze the factors that influence entrepreneurial intention among Generation Z (Gen Z), with a specific focus on financial literacy and motivational factors as mediating variables. A total of 114 Gen Z individuals domiciled in West Java participated as respondents in this study. The research employed quantitative methods with data collection through questionnaires and data analysis techniques using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings reveal that financial literacy does not have a significant direct effect on entrepreneurial intention. However, motivational factors are found to play an essential mediating role, strengthening the indirect effect of financial literacy on entrepreneurial intention. Furthermore, the study shows a direct and positive relationship between motivational factors and entrepreneurial intention, as well as a direct effect of financial literacy on motivational factors. These results suggest that enhancing financial literacy alone may not be sufficient to increase entrepreneurial intention without the support of strong motivational drives. The implication of this study highlights the importance of designing educational curricula and training programs that not only build financial knowledge but also foster entrepreneurial motivation. Such efforts can ultimately strengthen entrepreneurial intention and contribute to sustainable economic growth. The limitation of this study lies in its focus on Gen Z respondents exclusively from West Java, which may affect the generalizability of the findings.

This community service activity was carried out with the primary objective of improving the financial literacy of Micro, Small, and Medium Enterprises (MSMEs) in Pesawaran Regency. Financial literacy is considered a fundamental aspect in maintaining business continuity, as it is directly related to the ability of business actors to manage income, record transactions regularly, develop short-term and long-term financial plans, and utilize digital technology as a supporting tool. Low financial literacy is often an obstacle to the development of MSMEs, so interventions in the form of structured training and mentoring are essential. The activity method includes several stages, namely a pre-test to measure initial conditions, interactive delivery of training materials, direct practice using digital financial applications, and a post-test to disseminate learning outcomes. The evaluation results showed a significant increase in all measured indicators. Basic financial literacy increased by 10.16 points, financial recording skills increased by 14.47 points, the ability to prepare financial plans increased by 12.43 points, while financial digitalization experienced the highest performance with an increase of 18.12 points. These findings confirm that financial literacy training programs not only improve conceptual knowledge but also develop the practical skills essential for MSMEs to face the challenges of the modern economic era. This increased understanding and skills are expected to make Pesawaran MSMEs more independent, adaptable to digital technology developments, and more competitive.

This study investigates the differences in customer satisfaction levels toward the services of Bank Syariah Indonesia by employing a nonparametric statistical approach. Customer satisfaction is a critical benchmark in Islamic banking, as it not only reflects the quality of services but also the extent to which sharia compliance is embedded in financial practices. Given that satisfaction data are generally ordinal and may not fulfill the assumptions of normal distribution, nonparametric methods such as the Kruskal-Wallis and Mann-Whitney tests were selected as the primary analytical tools. This research adopts a qualitative library-based method by reviewing relevant literature, scientific articles, and previous empirical studies to construct a comprehensive understanding of customer satisfaction measurement within Islamic banking. The findings highlight that variations in satisfaction are influenced by multiple factors, including service speed, staff friendliness, accessibility of digital platforms, and clarity of sharia principles applied in daily operations. Results further suggest that demographic characteristics and service usage frequency significantly shape satisfaction differences across customer groups. Theoretically, this study enriches the body of knowledge on the application of nonparametric statistics in Islamic banking research, while practically, it provides actionable insights for Bank Syariah Indonesia in formulating adaptive service strategies. These contributions are expected to assist the bank in strengthening customer loyalty, enhancing competitiveness, and sustaining growth in the dynamic modern banking industry. Theoretically, this study enriches the body of knowledge on the application of nonparametric statistics in Islamic banking research, while practically, it provides actionable insights for Bank Syariah Indonesia in formulating adaptive service strategies. These contributions are expected to assist the bank in strengthening customer loyalty, enhancing competitiveness, and sustaining growth in the dynamic modern banking industry.  

Cahaya Amal Soleh Foundation is a social institution that focuses on community service through various institutional programs engaged in social, education, and community empowerment. However, a number of operational staff who do not have a financial background have difficulty in understanding and managing financial reports effectively. This study aims to assist staff through the On-the-Job Learning and Development Program (OLDP) themed Finance for Non-Finance with the SIAPIK (Islamic Boarding School and Social Charity Accounting Information System) application approach. The method used is a qualitative approach with a participatory model, involving direct training, transaction recording simulations, and evaluation of participant understanding. The results of the assistance showed a significant increase in staff understanding of basic accounting principles, transaction recording, and SIAPIK-based financial reporting. These findings indicate that a practical approach through an application based on the foundation's needs can improve the financial capacity of non-accounting staff. The implications of this activity reinforce the importance of digitizing the financial system of social organizations and the need for ongoing training for human resources so that accountable and transparent financial governance can be realized sustainably. In addition, the results of this program highlight that the integration of technology and participatory training can overcome barriers in financial literacy among non-finance staff. The SIAPIK application provides an accessible interface and structured modules that are easy to understand, thereby reducing the complexity usually associated with financial management. Staff who previously felt unconfident in processing financial transactions gradually gained competence and independence in applying accounting procedures. The training also fostered collaborative learning, where participants supported each other in solving case simulations, enhancing not only technical knowledge but also teamwork and problem-solving skills. Furthermore, the foundation’s management expressed that the program positively contributed to institutional performance by ensuring more reliable and transparent financial reporting.

Dawet Ayu in Banjarnegara Regency is one of the traditional culinary micro, small, and medium enterprises (MSMEs) that until now is still able to survive and continue to grow. This typical beverage product not only has cultural value, but also has the potential to be a promising economic source for the local community. However, the reality on the ground shows that Dawet Jabung's business actors are still facing various serious obstacles. Limited understanding of business management, difficulties in calculating production costs in detail, and inability to determine the right selling price of products are the main obstacles. In addition, the low knowledge related to aspects of marketing, promotion, and business communication strategies makes it difficult for this business to expand the market. As a result, some business actors have actually experienced a significant decrease in sales from year to year. To answer these challenges, community service activities are carried out through two approaches, namely Action and Quality Awareness and Rapid Rural Appraisal (RRA). Action and Quality Awareness are carried out through extensive counseling, lectures, and mentoring aimed at increasing the knowledge of business managers. In this activity, business actors are guided to understand the importance of financial recording, cost management, and strategies to improve product quality. Meanwhile, the RRA method is used to identify real needs in the field, as well as prepare training, mentoring, and coaching programs that are relevant to business conditions. The results of the activity showed an increase in the ability of partners to classify production costs into the categories of raw materials, labor, overhead, marketing, and transportation. In addition, business actors are now more skilled in determining selling prices based on the realization of costs incurred, not just estimates. They also began to compile simple bookkeeping related to assets, debts, and capital, so that business management became more professional, transparent, and sustainable

This study aims to analyze the influence of financial technology, risk tolerance, return expectation, and financial literacy on student investment decisions, with a specific focus on students of the Faculty of Economics and Business, Budi Luhur University, Jakarta. The increasing growth of young investors in Indonesia, particularly from Generation Z, emphasizes the urgency of understanding the behavioral and technological factors that shape their financial decision-making. The research employed a quantitative approach using purposive sampling by distributing online questionnaires to 100 executive class students, calculated using Slovin’s formula. Data collection was supported by literature reviews and documentation, while analysis was conducted using multiple linear regression with the help of SPSS version 26 and Microsoft Excel 2019. The results reveal that financial technology, return expectation, and financial literacy each have a positive and significant effect on student investment decisions. In contrast, risk tolerance shows a significant negative effect, suggesting that higher risk tolerance does not necessarily translate into better decision-making among students. These findings highlight the complex interplay of behavioral and cognitive factors in shaping investment choices. The study contributes to the field of behavioral finance and provides practical implications for financial education, suggesting the need for stronger integration of financial literacy programs and responsible fintech usage among young investors. In conclusion, enhancing financial knowledge and aligning return expectations are critical strategies to improve rational investment behavior in the digital era.

The community service activity carried out with farmer groups in Kelungkung Village, Sumbawa Regency, aims to enhance farmers’ capacity and independence through an innovation-based business approach. The specific objectives of this activity include: (a) developing an innovation-oriented business model to support agricultural product enterprises, (b) strengthening marketing management for competitiveness, (c) improving skills in simple financial management analysis, and (d) providing an understanding of creative thinking methods capable of generating innovations by integrating community needs, technological potential, and business success factors. The methods applied involved training sessions, mentoring, and interactive discussions focusing on business model design, digital financial management practices, and modern marketing strategies. The results of the activity indicate that: (1) partners are able to understand and elaborate on key business components such as customer segments, value propositions, distribution channels, customer relationships, revenue streams, key resources, key activities, key partners, and cost structures; (2) partners can evaluate their businesses, identify opportunities, and formulate solutions to existing challenges; (3) partners have acquired basic knowledge of digital-based financial management analysis that is simple yet applicable; and (4) partners have developed the capacity to expand their farming enterprises, particularly in the field of digital marketing. Overall, this program has successfully encouraged farmer groups to be more adaptive to technological developments and modern market demands.

This study explains the analysis of the relationship between nurses' knowledge and compliance in implementing fall risk prevention in the inpatient ward of RSI Sultan Agung Banjarbaru. Fall risk is one of the most common patient safety incidents in hospitals, with significant impacts on the physical, psychological, and financial conditions of patients. Data from RSI Sultan Agung Banjarbaru in 2024 recorded three fall incidents, while a preliminary survey showed that 40% of nurses had insufficient knowledge of fall risk prevention and 60% were not compliant with existing preventive procedures. This study aims to determine the relationship between nurses' knowledge and compliance in reducing patient fall risk. The study design used a quantitative approach with a cross-sectional method, involving 97 nurses selected through simple random sampling. The instruments used were questionnaires designed to measure nurses' knowledge and compliance. Data were analyzed using Somers’ D test. The results showed that the majority of nurses had good knowledge (87.6%) and high compliance (90.7%). Additionally, a very strong and significant relationship was found between nurses' knowledge and compliance in implementing fall risk prevention (Somers’ D = 0.844; p = 0.000). This indicates that good knowledge of fall risk prevention procedures is strongly related to nurses' compliance in applying preventive measures. Therefore, it is essential for hospitals to provide ongoing education and training to enhance patient safety. With improved knowledge and compliance among nurses, fall risks are expected to be minimized, and patient safety can be better maintained.

Community service (PKM) is one of the pillars of the Tri Dharma of Higher Education, aimed at improving the quality of life of society through the transfer of knowledge and technology. This study focuses on the strategic role of PKM in addressing the low literacy levels in Indonesia, an issue that directly impacts social-economic welfare. Based on literature studies, this article analyzes the relationship between PKM, literacy, and welfare, as well as identifying effective implementation methods. The analysis results show that PKM is not only limited to formal education but must also be solution-oriented, participatory, and sustainable. Relevant PKM programs, such as the establishment of reading gardens, digital training for MSMEs, and financial education, have proven effective in enhancing community literacy. Improving literacy, including digital and financial literacy, is an essential tool for empowering communities to access information, develop skills, and make informed decisions. Digital literacy, for instance, opens access to vast information, while financial literacy helps communities manage their finances wisely, ultimately increasing their economic competitiveness. Through a participatory approach, PKM can also encourage communities to be more actively involved in decision-making processes related to their welfare. Through PKM programs, academics can bridge the knowledge and skills gap in society, contributing to the reduction of poverty and inequality. Thus, literacy not only functions to enhance individual capacity but also serves as a bridge to better welfare, covering economic, social, and health aspects. Solution-oriented and sustainable PKM programs can be the key to creating a more prosperous and independent society.

This community service program aims to empower UMKM Keripik Wulan 008 in Panimbang Jaya Village through a series of activities focusing on business capacity enhancement. The program was initiated to address challenges faced by the business, such as limited product innovation, lack of branding, insufficient digital marketing strategies, and suboptimal financial management. To overcome these issues, the program adopted a participatory approach consisting of several stages: field observation to identify core problems, training sessions to improve knowledge, workshops for practical application, and direct mentoring to ensure implementation. Key activities included product innovation by introducing new flavor variants and designing more attractive packaging, strengthening brand identity through the creation of professional logos and labels, and expanding marketing reach via social media and marketplace platforms. Additionally, Excel-based financial recording training was provided to simplify cash flow monitoring and basic financial reporting. The team also assisted in preparing a proposal for production equipment support to increase production capacity. Evaluation results demonstrated significant improvements in product quality, stronger brand identity, and more modern and effective marketing strategies. Overall, this program has proven to be effective in enhancing the competitiveness of UMKM Keripik Wulan 008 and is expected to serve as a sustainable empowerment model for small businesses, thereby contributing to local economic development.

Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting the national economy, yet they still face challenges, particularly in maintaining financial records and reporting in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Abata Galleries MSME, as the partner in this activity, previously did not have a structured financial recording system, thus requiring technology-based assistance. This training activity aims to strengthen financial literacy and bookkeeping skills through the use of the KASIU mobile application based on SAK EMKM. The methods applied included a pre-test, material presentation, hands-on practice with the application, a post-test, and an evaluative discussion. The results of the activity indicate a significant improvement in participants’ understanding of SAK EMKM as well as their skills in preparing financial reports in accordance with the standards using the KASIU application. Participants who previously had no knowledge of SAK EMKM are now able to comprehend and implement standardized financial recording. This activity also fostered behavioral changes, particularly the awareness of the importance of maintaining structured daily records, thereby supporting transparency, accountability, and business sustainability.

Public Financial Management (PFM) is a critical element of good governance, transparency, and accountability, with direct implications for education and youth development. Despite its significance, research on PFM in these sectors remains fragmented, limiting a holistic understanding of its impact. This study conducts a Systematic Literature Review (SLR) to synthesize existing scholarship on PFM in education and youth affairs, following the PRISMA 2020 guidelines. A comprehensive search across Scopus and Web of Science identified peer-reviewed studies addressing financial governance, budgeting practices, accountability mechanisms, and financial literacy programs. The findings reveal that effective PFM contributes to improved educational outcomes by enhancing financial literacy, ensuring timely budget disbursement, promoting student savings, and enabling equitable access to financial education. Conversely, persistent challenges such as delays in fund allocation, weak accountability, and disparities in program implementation continue to hinder progress. The review also highlights the broader implications of SLRs in advancing curriculum innovation, guiding evidence-based policymaking, and strengthening accountability frameworks in education finance. This study contributes to both theory and practice by offering an integrated synthesis of PFM in education and youth affairs, identifying critical research gaps, and providing recommendations for policymakers and practitioners. The results underscore the importance of embedding financial literacy into school curricula, adopting performance-based budgeting, and fostering collaboration between researchers and policymakers. Ultimately, strengthening PFM in education not only enhances institutional efficiency but also equips youth with the financial skills and opportunities required for sustainable social and economic development The findings from this review contribute to the ongoing discourse on PFM by offering an integrated synthesis of current knowledge. The study not only uncovers critical research gaps but also provides actionable recommendations for both policymakers and practitioners.

This study evaluates the effectiveness of the SAP accounting information system in supporting the implementation of the Independent Learning–Independent Campus (MBKM) Internship Program at PT Japfa Comfeed Indonesia Tbk, Gedangan Unit. SAP, as an integrated Enterprise Resource Planning (ERP) system, was adopted to replace the previous desktop-based system, which had significant limitations, such as restricted local access, dependence on additional licenses, and lower integration capabilities across departments. The main objective of this research is to determine how SAP contributes to improving organizational efficiency while simultaneously providing practical learning opportunities for students participating in the MBKM internship program. A descriptive qualitative approach was employed, with data collected through direct observation of company operations, semi-structured interviews with student interns and field supervisors, and analysis of company documentation. The findings indicate that the use of SAP has enhanced efficiency, accuracy, and speed in recording and reporting financial transactions. Through their internship, students engaged directly in business processes, particularly in handling purchase requisitions, reimbursement procedures, and asset management activities. This exposure enabled students to develop a deeper understanding of integrated financial systems and the workflow of a large-scale agribusiness corporation. Although several technical challenges were encountered, particularly in the form of temporary network disruptions, such issues did not substantially hinder the system’s overall performance. The availability of prompt technical support from the company’s IT team minimized potential negative impacts and ensured system continuity. Beyond improving corporate financial governance, SAP also offered valuable experiential learning for interns, bridging theoretical knowledge acquired in academic settings with real-world industrial applications. Overall, the study concludes that SAP functions not only as a strategic enterprise tool for the company but also as an effective educational medium that supports the success of the MBKM internship program.

This study aims to analyze the extent to which Statement of Financial Accounting Standards (PSAK) 109 on Zakat Accounting has been implemented in the financial reporting of Amil Zakat Institutions. PSAK 109 is designed as a guideline to ensure that the management of zakat, infaq, and alms funds is carried out in an accountable, transparent, and Sharia-compliant manner. The research employs a qualitative descriptive approach, using in-depth interviews, observation, and documentation as data collection techniques, allowing for a comprehensive exploration of zakat accounting practices applied by the institution. The findings indicate that the Amil Zakat Institution has implemented most aspects of PSAK 109, particularly in the recognition, measurement, and presentation of zakat funds, which are clearly separated from non-zakat funds. This practice demonstrates a positive effort by the institution to maintain accountability and transparency in managing public funds. However, the study also reveals weaknesses in the disclosure aspect, especially in the Notes to Financial Statements (CALK), where the information provided remains limited and has not fully met the requirements of PSAK 109. Such limitations reduce the overall quality and transparency of financial reporting. The main challenges in implementing PSAK 109 include the limited number of human resources with sufficient technical knowledge of zakat accounting, the inadequacy of the existing accounting information system, and the lack of intensive technical training. These issues hinder the optimal application of PSAK 109 and may lead to inconsistent interpretations in practice. Therefore, strategic improvements are required through internal capacity building, the development of integrated accounting information systems, and continuous assistance from relevant authorities. These efforts are expected to enhance the quality of zakat financial reporting, making it more transparent, accountable, and Sharia-compliant, while also strengthening public trust in Amil Zakat Institutions as trustworthy managers of public funds.

The development of digital technology has provided many conveniences, especially in terms of access to information, communication, and financial services. However, behind these benefits there are great risks, one of which is the misuse of personal data that is rampant through the practice of illegal online loans (pinjol). This phenomenon is a serious threat to society, especially students, who are often targeted due to the lack of digital literacy and lack of awareness about the importance of personal data protection. Illegal loans not only cause financial losses, but also have an impact on psychological and social pressure. This Community Service activity was carried out at STISIPOL Silas Papare Jayapura with the main goal of providing legal and practical education regarding personal data protection as well as preventing illegal loan trapping. Activity methods include interactive legal counseling, group discussions, and case study simulations tailored to student experience. With a participatory approach, participants are encouraged to actively ask, analyze, and find solutions to problems they may face. The results of the activity showed a significant increase in student knowledge about the basic concept of data security, signs of illegal loans, and preventive measures that can be taken. Participants also showed a higher critical awareness of the importance of maintaining the confidentiality of personal information, including the wise use of digital media. In addition, case study simulations are able to strengthen students' practical skills in identifying potential risks and strategies to deal with the threat of illegal lending in their surrounding environment.

This study aims to analyze the process of preparing operational budgets in micro, small, and medium enterprises (MSMEs) of Pempek Love Palembang, which are engaged in the culinary sector typical of South Sumatra. Pempek Love Palembang is one of the business actors that plays a role in maintaining culinary traditions while contributing to the local economy. The research approach used is quantitative descriptive, with data collection techniques through direct interviews with business owners. Interviews are focused on operational activities that cover all stages of production to sales. The scope of analysis includes the preparation of various budget components, including sales budgets, production and inventory costs, raw material budgets, direct labor budgets, overhead costs, operational costs, cost of goods sold (COGS), and profit and loss budgets. Based on the findings, it is known that Pempek Love Palembang has not prepared a budget systematically and well documented. This is due to the limited knowledge of owners and employees about the concept of budget planning, so that the financial management process runs less than optimally. The absence of a structured budget makes it difficult to evaluate performance in a measurable manner and limits the ability of businesses to project profits accurately. This study confirms that the implementation of a good operational budget is not only beneficial for setting clear targets, but also serves as a cost control tool and a basis for strategic decision-making. With proper budget planning, MSMEs such as Pempek Love Palembang can increase efficiency, maintain financial stability, and expand business development opportunities in the future. The recommendation of this study is simple financial management training for MSME actors to be able to prepare budgets independently, accurately, and sustainably for more sustainable and stable business growth.

This study investigates the influence of financial literacy and lifestyle on financial management among gym members at USB Fitness. Financial literacy refers to the ability to understand and apply financial concepts, while lifestyle encompasses spending patterns, consumption preferences, and daily habits. Low financial literacy combined with a high-consumption lifestyle can negatively impact personal financial management, potentially leading to poor budgeting, excessive debt, and limited savings.The research adopts a quantitative approach using a survey method, with data collected through structured questionnaires distributed via Google Forms. The population comprises 60 registered gym members, from which a sample of 52 respondents was determined using the Slovin formula with a margin of error of 5%. Data analysis techniques involve both partial (t-test) and simultaneous (F-test) hypothesis testing to assess the effects of the independent variables—financial literacy and lifestyle—on the dependent variable, financial management.The t-test results indicate that financial literacy has a positive and significant effect on financial management (t-count = 6.384 > t-table = 2.00958; p-value = 0.000 < 0.05), suggesting that higher financial literacy levels contribute to more effective personal financial practices. Conversely, lifestyle shows no significant effect on financial management (t-count = -0.013; p-value = 0.990 > 0.05), indicating that lifestyle variations among respondents do not directly determine their financial management capabilities.Simultaneous testing through the F-test reveals that financial literacy and lifestyle together have a significant influence on financial management (F-count = 21.333 > F-table = 3.191; p-value = 0.000 < 0.05). This suggests that while lifestyle alone may not significantly impact financial management, its interaction with financial literacy can influence financial outcomes.The study concludes that improving financial literacy among gym members is essential for enhancing financial management skills, while lifestyle modifications may only be impactful when supported by strong financial knowledge.

The ability to manage family finances is a crucial aspect in realizing household economic resilience. In practice, many housewives do not have adequate knowledge and skills in budgeting, saving, and prioritizing needs wisely. This community service activity was carried out with the aim of improving family financial literacy among housewives, especially members of the Wisma Anggrek Group, Lapandan Village. The method of implementing the activity consists of three main approaches, namely counseling on basic family financial management materials, interactive discussions to explore participants' experiences and challenges, and simulations of realistic and applicable household budget preparation. The training material covers the basic principles of financial management, saving strategies, controlling expenses, and how to prioritize needs based on the scale of urgency and financial capabilities. The results of the activity showed a significant increase in participants' understanding of the concept of family financial management. Participants are able to draw up a simple budget, recognize unnecessary expenses, and start implementing consistent saving habits. In addition, group discussions encourage the creation of spaces for sharing experiences and practical solutions among participants, which strengthens the collective spirit in building healthy financial habits. This activity has a positive impact on shaping a more planned financial mindset and behavior among housewives. It is hoped that this training will be the first step in building sustainable household economic resilience, as well as encouraging family financial independence through wise and responsible financial management.

Micro, Small, and Medium Enterprises (MSMEs) are the backbone of Indonesia's economy with a contribution of around 60% to the Gross Domestic Product and the absorption of more than 90% of the national workforce. In the culinary sector, MSMEs face various challenges, especially in terms of limited access to technology, efficient logistics management, and the implementation of hygiene practices that meet standards. This community service activity aims to empower culinary MSMEs through a structured and comprehensive approach that includes technology training, managerial capacity building, and the implementation of food safety standards. The method of implementing activities consists of three main stages: (1) preparation and planning, (2) implementation of training and mentoring, and (3) evaluation and follow-up. The training is focused on the use of digital technology for business operations, financial and logistics management, and hygiene practices in food production. Mentoring is carried out intensively to ensure that knowledge and skills transfer is effective. The results of the activity showed a significant increase in the understanding and skills of culinary MSME actors. Partners are able to adopt simple technology to support business operations, improve management systems, and implement better hygiene practices. In addition, this activity succeeded in building a collaborative network between MSMEs, academics, local governments, and the private sector, which strengthened the local business ecosystem. However, challenges in the form of limited financial resources and the need for ongoing assistance are still major concerns. Overall, this program makes a real contribution to increasing the competitiveness of culinary MSMEs, encouraging local economic growth, and supporting the development of an inclusive and sustainable business ecosystem based on community empowerment.

This study aims to analyze the influence of Good Corporate Governance (GCG), intellectual capital, and leverage on firm value in technology sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. GCG is measured through three indicators: managerial ownership, institutional ownership, and the presence of an audit committee. Intellectual capital is measured using the Value Added Intellectual Coefficient (VAIC™) method, while leverage is measured using the Debt to Equity Ratio (DER). Firm value as the dependent variable is measured using the Tobin's Q ratio. This study uses a quantitative approach with secondary data obtained from annual reports and financial statements of companies accessed through the official IDX website and each company's website. A purposive sampling technique was used to determine the sample, and eight companies were obtained with a total of 32 observation data over a four-year period. The results show that leverage has a significant effect on firm value, indicating that appropriate and proportional debt structure management is a key factor in increasing the value of companies in the technology sector. Meanwhile, managerial ownership, institutional ownership, the presence of an audit committee, and intellectual capital did not show a significant effect on firm value. This suggests that, in the technology sector, external financing strategies play a greater role than internal company factors such as ownership structure and intangible assets. These findings are expected to serve as a reference for company management and investors in formulating financing policies and managing knowledge-based resources.