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Local government budget management is a crucial element in regional governance, as it directly impacts accountability, transparency, and efficiency in public service delivery. To support effective regional financial management, the Indonesian Government has established the Government Internal Control System (SPIP), as stipulated in Government Regulation Number 60 of 2008. This study aims to examine the role and practical implementation of SPIP in regional budget management through a case study of the Regional Financial and Asset Management Agency (BPKAD) of Dumai City. Using a qualitative case study approach, this study analyzes regional financial documents, audit reports from the Regional Audit Agency (BPKAD), as well as laws and regulations and internal policies governing SPIP implementation. The results indicate that SPIP has been implemented in BPKAD Dumai City throughout the budget management cycle, from planning and implementation to reporting and accountability. However, its implementation has not reached an optimal level due to constraints such as limited leadership commitment, inadequate human resource capacity, and suboptimal internal oversight mechanisms. Therefore, improving SPIP implementation is a strategic step to realize accountable, transparent, and performance-oriented regional financial governance.

Usaha Mikro Kecil Menengah (UMKM) play a strategic role in Indonesia’s economy, serving as key drivers of inclusive economic growth and major contributors to employment creation. Despite their importance, many UMKM operators continue to face significant challenges in financial management, particularly due to the absence of structured and systematic financial record-keeping practices. This condition is also evident among UMKM in Kuning Gading Village, Unit XVIII Kuamang Kuning, where most businesses are still managed in a traditional manner with inadequate bookkeeping systems. This community service program aims to enhance financial literacy and strengthen the capacity of UMKM actors to implement simple bookkeeping as a foundation for effective business financial management. The methods employed include needs assessment through field observation, educational and practical training sessions, hands-on mentoring, and evaluation using pre-test and post-test instruments. The results indicate a significant improvement in participants’ understanding and skills related to transaction recording, separation of business and personal finances, and preparation of simple cash flow statements. Evaluation outcomes show an increase in competency scores from an initial range of 20%–40% to 75%–85% after the training. Furthermore, the program fostered a positive shift in participants’ mindset toward more professional and accountable business management practices. Therefore, the implementation of simple bookkeeping is proven to be an effective initial strategy for strengthening MSME financial governance and supporting sustainable business development at the local level.

The development of information technology encourages organizations to adopt a more efficient, flexible, and secure data management system, especially in the field of financial management that requires high accuracy and reliability. One of the technologies that is widely used is cloud computing, which offers easy access to data and an integrated security system. This article aims to analyze the utilization of cloud technology in improving the security and accessibility of financial management data. The method used in this study is a literature study by examining various scientific sources, books, and online news relevant to the topic of cloud computing and financial data management. The results of the study show that cloud technology is able to improve data security through the implementation of encryption, multi-layered access control, user authentication, and a reliable data backup system. In addition, cloud technology also improves the accessibility of financial data because it allows users to access information in real-time, flexibly, and without location or device restrictions. Thus, the application of cloud technology can be a strategic solution for organizations in improving operational efficiency, data security, and the quality of decision-making in financial management.

Micro-entrepreneurs, particularly small grocery shop owners, commonly encounter challenges in managing business finances and implementing effective marketing strategies. Limited skills in financial recordkeeping often make it difficult for business owners to accurately monitor cash flow and assess their financial condition, which may lead to suboptimal business decisions. In addition, the utilization of digital technology as a marketing tool remains limited, thereby restricting opportunities for market expansion. This community service program aims to strengthen the capacity of micro-enterprises in applying practical basic financial management and optimizing digital platforms for product promotion. The program also seeks to increase awareness of the importance of structured financial management as a foundation for sustainable business development. The activities were conducted through several stages, including the delivery of material on the significance of financial recording, hands-on training sessions, mentoring in preparing simple financial records, and digital marketing simulations using WhatsApp Business and various social media platforms. The results indicate an improvement in participants’ understanding and skills in recording income and expenses, managing business capital more systematically, and utilizing digital features to support promotional activities. Furthermore, participants demonstrated a more positive attitude toward the adoption of technology in their daily business operations. Overall, this program is expected to enhance financial independence, support sustainable business growth, and expand the marketing reach of micro-enterprises

Women micro, small, and medium enterprises (MSMEs) play a strategic role in strengthening both family and community economies; however, they experience to obtain fundamental skill in financial management. One of the main problems is the mixing of personal and business finances, which turn into challenges for entrepreneurs to monitor business performance and to address access financing. This community service activity aims to improve insight of women entrepreneurs in Medan regarding the importance of separating personal and business finances through simple, practice-based training. The activity was conducted in 7 November 2025 in Medan and was attended by 150 women MSME participants from a local entrepreneurship community. The training was held for one day using interactive lectures, group discussions, and hands-on cash recording exercises. The results showed a significant improvement in participants’ understanding of financial separation concepts and their ability to record business transactions. A total of 85% of participants were able to create a simple cash record format and expressed a commitment to applying separate financial practices. This activity contributed to improving the financial literacy of women micro-entrepreneurs and strengthening their managerial capacity toward sustainable business growth.

The rapid development of digital technology requires Micro, Small, and Medium Enterprises (MSMEs) to adapt by utilizing digital marketing and improving financial management practices. However, many service-based MSMEs have not yet optimized digital promotion and integrated bookkeeping in their business operations. This community service activity aims to enhance the promotion of service MSMEs through the implementation of digital marketing and to strengthen cost control through simple bookkeeping at AND CUSTOM LED. The methods used include an initial survey, practical mentoring, and evaluation of the activities. The mentoring process involved training in promotional content creation, the use of social media as a business communication tool, and the application of daily transaction recording. The results indicate an improvement in the business owner’s understanding and behavior regarding promotional management and financial recording. The MSME owner became more active and consistent in implementing digital promotion strategies and more disciplined in recording income and expenses. In addition, the mentoring encouraged a more independent and well-planned work attitude. Overall, this activity demonstrates that integrating digital marketing with simple bookkeeping can improve the quality of service MSME management and support business sustainability in the digital era.

Financial literacy is a crucial competency for today’s young generation, especially Gen Z, who are currently in the midst of the development of financial technology. However, the level of financial literacy among vocational and high school students is still relatively low, including students at SMK Negeri 1 Musuk. This community service activity, which includes outreach activities, aims to provide and improve students’ understanding and also change students’ attitudes towards financial literacy so they can manage their finances well, wisely, and responsibly. The method used in this outreach activity is a qualitative method with a type of outreach activity consisting of several stages or sessions: the first is the observation session, the second is the activity planning, and the third is the implementation of the outreach activity. This activity was carried out on December 5, 2025, with 30 participants from class XI AKL 1 participating in this activity. The material presented consisted of the definition of financial literacy, factors, impacts, financial management strategies, as well as case studies or real examples of financial literacy. The results of this activity indicate that there is an increase in students’ understanding in learning financial literacy material, marked by students’ enthusiasm to listen and focus on the material presented. Not to mention, there were quite positive results from this activity: the students became more active in learning, as evidenced by the way they answered the questions I posed. This activity had a very positive impact on the younger generation, fostering awareness of the importance of financial literacy for their future.

This study explores strategies for mobilizing financial resources and multi-stakeholder participation in Islamic education financing to achieve institutional financial independence. The research was conducted at SMA Muhammadiyah 5 Yogyakarta, a private Islamic secondary school implementing a financing model based on Sharia values and Total Quality Management (TQM) principles. A qualitative case study approach was employed, utilizing primary data from in-depth interviews with school administrators and observations of financial management practices, as well as secondary data from budget plans, government funding reports, and cooperation documents with philanthropic institutions. Data were analyzed using an interactive model involving data reduction, data presentation, and inductive conclusion drawing. The findings reveal that financial independence is strengthened through diversified funding sources, including government support, parental contributions, Islamic philanthropy, and school-based business units. Transparency and accountability are maintained through open financial reporting and stakeholder involvement. The study highlights that integrated Islamic education financing aligned with Sharia values and TQM enhances institutional sustainability, educational quality, and organizational competitiveness.

This study aims to assess the financial performance of the Sukoharjo Regency Government during the 2023-2024 period by employing cash flow statements as the primary analytical tool. Cash flow statements are considered essential as they provide a clear picture of liquidity conditions and the actual capacity of local governments to manage cash inflows and outflows. This research applies a descriptive quantitative approach using secondary data obtained from audited Budget Realization Reports and Cash Flow Statements. Financial performance is evaluated through revenue effectiveness ratios and expenditure efficiency ratios as key indicators of fiscal management. The results indicate that regional revenue realization consistently exceeded the established targets throughout the study period, placing revenue performance in the very effective category. This finding reflects the local government’s ability to maximize revenue potential during the post-pandemic economic recovery phase. However, the analysis of expenditure efficiency reveals that spending management has not yet reached an optimal level, as expenditure realization remained close to the allocated budget limits. These findings demonstrate that strong revenue performance does not necessarily correspond with efficient expenditure control. Consequently, local government financial performance should be evaluated comprehensively by integrating both revenue effectiveness and expenditure efficiency perspectives. This study contributes empirically to public sector accounting literature and offers practical insights for policymakers to strengthen budget control mechanisms and promote sustainable financial management at the regional level.    

Financial literacy and lifestyle are two important factors influencing students' ability to manage their personal finances. Students are in a transitional phase toward financial independence and are therefore required to make rational financial decisions amidst the influence of modern lifestyles. This study aims to understand how students interpret financial literacy and lifestyle in their daily financial management practices. This study used a qualitative approach with descriptive methods. Data were collected through in-depth interviews and observations of active students from various backgrounds. The results indicate that students generally understand the basic concepts of financial literacy, such as managing pocket money and preparing a simple budget. However, the application of this financial literacy is often suboptimal due to the influence of a consumptive lifestyle and social pressures. This study provides important implications for the development of contextual financial literacy education programs in higher education environments. The implication of this research is the importance of developing financial literacy education programs that are more contextual and relevant to students' lifestyles so they can manage their personal finances more wisely and effectively.

This study investigates allegations of fabricated Accountability Letters (SPJ) and budget irregularities at the Tanjungpinang City Women's Empowerment, Child Protection, and Community Empowerment Agency (DP3APM), just as the regional budget deficit reached Rp97 billion. Internal reports and local media coverage reveal strong indications that funds allocated for outbound activities were diverted to purchase clothing and shoes, which were then used for the Proclamation Walk even though the outbound activities themselves never materialized, raising suspicions of fictitious SPJs and a lack of transparency in the management of public funds. Qualitative descriptive methods were applied through in-depth analysis of news documents, official statements, and regional financial management regulations such as Law No. 23/2014 concerning Regional Government. The analysis highlights violations of fiscal accountability principles under the pressure of the local budget crisis, recommending a comprehensive independent audit by the Supreme Audit Agency (BPK) or regional inspectorates, along with oversight reforms involving the digitization of financial reports to prevent a repeat in other regional governments across Indonesia.

The challenges faced by MSMEs in Indonesia, especially in Surabaya, often revolve around business management, finance, and taxation. One potential solution is the integration of the Business Model Canvas (BMC) with financial and tax strategies, which can help MSMEs streamline their operations. The Business Model Canvas (BMC) training program is designed to assist MSMEs in reorganizing their business models and implementing new strategies that address key operational challenges. This program also incorporates financial and tax considerations, helping MSMEs manage their finances more effectively and comply with tax regulations. With this approach, MSMEs are expected to improve their operational efficiency, enhance tax compliance, and strengthen their competitive edge in the market. The method involves direct engagement with MSMEs through hands-on workshops and personalized mentoring sessions. This initiative is set to take place in May 2025, offering MSMEs valuable tools to enhance their business practices, optimize financial management, and foster long-term growth and success in the market.

The growth of the digital economy has accelerated the development of online shops as part of digital MSMEs; however, this growth has not been fully supported by systematic financial management practices. This study aims to analyze financial management strategies applied by online shops in Parepare City based on four main indicators: financial planning, recording, reporting, and control. This research employed a qualitative approach within a postpositivist paradigm. Data were collected through participatory observation, semi-structured interviews, and documentation from five online shops selected using purposive sampling. Data analysis followed an interactive model consisting of data reduction, data display, and conclusion drawing, while data credibility was ensured through source and method triangulation. The findings reveal that financial management practices have been implemented by all research objects but remain at a basic level. Financial planning is primarily short-term and experience-based, financial recording is predominantly manual, financial reporting does not yet include formal profit and loss analysis, and financial control lacks measurable quantitative indicators. These results indicate that the main challenge in online shop financial management lies not in the absence of financial practices, but in the quality of implementation and the use of financial data for strategic decision-making. This study is expected to contribute empirically to the literature on digital MSME financial management and provide practical guidance for online shop owners to improve sustainable financial management practices.

Micro, Small, and Medium Enterprises (MSMEs) are a vital pillar of the Indonesian economy, contributing 61% to GDP and employing 97% of the workforce. Despite their importance, MSMEs face a high failure rate of 78–80%, with financial management problems accounting for 82% of failures. This study aims to analyze and prove the influence of risk management on the success of entrepreneurial efforts in MSMEs, while also measuring its contribution in explaining variations in business success. Using a quantitative approach with a survey method, the research involved 100 purposively selected respondents who met criteria of operating for at least two years and employing at least one worker. Data analysis included validity and reliability tests, classical assumption tests, simple linear regression, t-test, and coefficient of determination (R²). Results confirmed that all instruments were valid and reliable, with data meeting normality and heteroscedasticity assumptions. Regression analysis produced the equation Y = 5.428 + 0.724X, showing that risk management positively influences business success. The t-test confirmed significance, while R² = 0.403 indicated that risk management explains 40.3% of success variation. The findings conclude that effective risk management significantly enhances MSME sustainability and entrepreneurial success.

Traditional snack micro, small, and medium enterprises (MSMEs) in Indonesia face increasing market competition and rapidly changing consumer preferences, particularly among younger consumers seeking innovative and symbolic food experiences. This community engagement study aims to strengthen the profitability and sustainability of traditional snack MSMEs by integrating local flavor innovation with simple business governance practices. Using a participatory action research approach under the Merdeka Belajar Kampus Merdeka (MBKM) program in Palangka Raya, this study involved co-creation between students and local entrepreneurs in product development, production standardization, and basic financial management. Qualitative data were collected through participatory observation and stakeholder discussions, while quantitative data were obtained from sales records and simple financial reports. The results demonstrate that local flavor-based innovation, combined with standardized operating procedures and cost control mechanisms, improved product differentiation, operational efficiency, and financial performance. The intervention generated a positive net profit and strengthened the partner’s capacity for independent business management. This study contributes to the literature by positioning traditional food MSMEs as sites of cultural innovation and micro-governance, while supporting Sustainable Development Goals related to inclusive economic growth, cultural preservation, and responsible production.

The Community Service Program (KKN) in Sidomukti Baru Village aims to enhance the community’s productive skills and financial awareness through training on dishwashing soap innovation and saving education. The main problems faced by the local community are the lack of skills in creating economically valuable products and low awareness of household financial management. This activity employed a descriptive qualitative method with a participatory approach, where the community was actively involved in all stages of implementation, from planning and execution to evaluation. The results show that the dishwashing soap training effectively improved participants’ skills and creativity in processing simple materials into marketable products with local economic potential. Meanwhile, the saving education activities successfully increased financial literacy and encouraged wise financial behavior within families. Through active community participation, this program not only provided new skills but also fostered economic independence and strengthened the spirit of cooperation as a foundation for sustainable empowerment at the village level.

This study aims to analyze the role of UINSU’s Community Service Program (KKN) students in enhancing Islamic entrepreneurial awareness among the residents of Pahang Village, Talawi District, Batu Bara Regency. The KKN program serves as a platform for applying academic knowledge while empowering communities through educational, persuasive, and participatory approaches. The students introduced fundamental concepts of Islamic entrepreneurship, including principles of justice, honesty, sustainability, and the avoidance of riba, gharar, and maisir. Through a series of activities such as seminars, micro-business training sessions, financial management mentoring based on sharia principles, and simple business model simulations, the villagers began to show improved understanding of Islamic economic values. Moreover, the active involvement of students created an inclusive learning environment that was accessible to various community groups. The findings indicate that the presence of KKN students contributed positively to cultivating entrepreneurial motivation, particularly among youth and micro-business actors. This improvement was reflected in changes in mindset, interest in initiating halal businesses, and increased awareness of applying sharia principles in daily economic activities. Thus, the KKN program not only provides practical experience for students but also offers a tangible contribution to strengthening sharia-based economic empowerment at the village level.

This research aims to formulate a strategy to enhance the competitiveness and sustainability of SMEs in East Java, supporting their independence. Using a descriptive qualitative method, data collection involved observation, interviews, and documentation. Key informants included SME actors, relevant agency officials, representatives from SME Banks in East Java, and academics. The analysis revealed that the strategy for enhancing competitiveness focuses on adopting digital marketing, product and process innovation, and strengthening partnerships with government, financial institutions, and large companies to expand market access and resources. Sustainability is supported by effective financial management, compliance with legal requirements, and potential circular economy practices for resource efficiency. The strategy for independence emphasizes entrepreneurship training, mentoring, easier access to capital, and facilitating business matching and exhibitions for market expansion. The government and supporting institutions play a vital role in creating a conducive ecosystem. The relationship between competitiveness, sustainability, and independence is synergistic: increasing competitiveness enhances sustainability, which in turn stabilizes the business environment. Independence allows SMEs to be proactive in achieving both competitiveness and sustainability. With sustained support, East Java's SMEs have significant growth potential, contributing to the economy, but policies, empowerment programs, and resource access facilitation will be crucial to realizing their full potential.

The purpose of this research is to formulate a model for the Strategy to Enhance Competitiveness and Sustainability of SMEs in Supporting Independence in East Java. The research method is descriptive qualitative. Data collection techniques include observation, interviews, and documentation. Data analysis techniques use 1) Data reduction, 2) Data display, 3) Data triangulation, 4) Data verification. The informant determination technique uses indepth interviews with key informants such as SME actors, relevant agency officials, representatives from East Java's SME Banks, and academics. The results of data analysis and literature review indicate that the Strategy to Enhance Competitiveness of SMEs in East Java focuses on the adoption of digital marketing (utilization of social media, marketplaces, and e-commerce), product and process innovation (development of unique and quality products, production efficiency), as well as strengthening partnerships and collaborations with various parties (government, financial institutions, large companies) to expand market access and resources. The strategy for enhancing the sustainability of MSMEs in East Java heavily relies on prudent financial management practices (cash flow management, access to affordable financing such as Prokesra and Dagulir), compliance with legal and certification requirements (PIRT, halal, BPOM), as well as the potential implementation of circular economy concepts for resource efficiency and waste reduction. The strategy supporting the independence of MSMEs in East Java focuses on a comprehensive empowerment program, including entrepreneurship training and intensive mentoring for capacity building, ease of access to capital, and facilitation of business matching and exhibitions/bazaars for network and market expansion. The active role of the government and supporting institutions is crucial in creating a conducive ecosystem. The relationship between competitiveness, sustainability, and independence of SMEs is synergistic and mutually reinforcing. Increasing competitiveness directly contributes to economic sustainability. Sustainability creates stability that allows SMEs to continue innovating and enhancing their competitiveness. Meanwhile, independence empowers SMEs to be proactive in achieving competitiveness and sustainability, with the ability to make strategic decisions and adapt to changes. Overall, SMEs in East Java have great potential to continue growing and contributing to the economy. However, sustained support through appropriate policies, relevant empowerment programs, and facilitation of access to essential resources will be key to realizing SMEs that are not only competitive and sustainable but also fully independent.

Sharia economic education and access to healthcare services are critical components for community empowerment, especially in rural areas like Balapulang Wetan. The Community Service Program (PKM) implemented by STIES Putera Bangsa Tegal in collaboration with Klinik Azzahra integrates sharia economic education with free healthcare services to address the twin challenges of low sharia economic literacy and limited access to quality healthcare. This program employs training and outreach methods alongside provision of basic free health services to the community. Evaluation results indicate increased understanding of sharia economic principles, including zakat, infaq, and financial management, as well as greater utilization of free healthcare services. This holistic approach fosters economic independence and enhances the overall quality of life through improved economic welfare and health. Collaboration among educational institutions, health service providers, and local government forms the foundation for the sustainability and success of this program in creating an inclusive and equitable community empowerment ecosystem.