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The implementation of this Mentoring activity is carried out by assisting in Marketing, Financial Management and Independent Business Development which is carried out by the Toraja Church Youth Fellowship of the Buntu Lemo Congregation which is managed independently for the needs of the PPGT organization. This community service activity method has several stages, including initial surveys, interviews with partner groups to find problems and solutions offered as well as assistance with marketing and financial management. The PPGT Buntu Lemo Congregation's independent business includes several types of business, including: tent rental, sound system rental and dance studio and decorations. Strengthening the marketing strategy of the PPGT Mandiri Business of the Buntu Lemo Congregation to be able to compete in marketing products and managing finances correctly and regularly will make the business better.

This research aims to understand the level of competency of accounting staff at the Tarbiyah College of Science (STIT) Batu Bara, the quality of regional financial information, the role of accounting staff competency at the Tarbiyah College of Science (STIT) Batu Bara, and its impact on the competency of accounting staff. The research method used is Census with a qualitative and quantitative approach. The analysis tool used is simple regression. The research results show that the important role of accounting staff competencies such as a thorough understanding of financial accounting standards, proficiency in financial analysis, and technical proficiency in accounting information systems in maintaining the quality of regional financial data. This shows that there is a need to increase investment in developing the skills of accounting staff through training and continuous education to support the efficiency and effectiveness of financial management in the educational environment. It can be believed that this research can expand knowledge about the relationship between the quality of regional financial information and the ability of accounting staff, especially at the Tarbiyah College of Science (STIT) Batu Bara.  

 The purpose of this study research is to determine the financial position of the retail company, namely PT Ramayana Lestari Sentosa Tbk in the last few years. The company's profit and loss report can be reviewed in the financial report to determine the company's financial condition. Each company has its own financial reports which aim to provide very useful information for both external and internal parties. Financial reports must be prepared in a structured and systematic manner. These reports are prepared as a form of management accountability to parties affected by the company's performance over a certain period of time. The Profit and Loss Report is a more comprehensive and detailed explanation of the company's financial results and costs over a certain period of time. This report is very useful for the business world, with one of its main objectives being to help the business world in making decisions regarding future actions.

The development of the Islamic banking sector in Indonesia reflects a response to the public's need for a banking system that not only provides sound financial services, but also adheres to sharia principles. PT Bank Syariah Indonesia as a major player in this sector has to face the changes that occur due to high competition in an effort to win customer trust and support. Currently, customer behaviour in the Indonesian banking industry is very diverse. Low administrative costs are also an important consideration for customers. The importance of these factors in customer decision-making has been recognised by modern banks, which now realise that customers do not only consider interest rates or financial benefits, but also want the sophistication and full features of banking products. Technological advancement, especially in mobile banking, has become a significant trend, not only in developed countries but also in developing countries such as Indonesia. Mobile banking, as one of the service products offered by PT Bank Syariah Indonesia, is an important factor in students' decision to open an account online. The existence of good virtual services from Bank Syariah Indonesia, especially through the mobile banking platform, is a major attraction for students, given their dependence on technology and the need for convenience in transactions.

Bank Syariah Indonesia (BSI) is a financial institution that offers a variety of products, including savings with wadiah contracts (maintaining the authenticity of assets) known as "Easy Wadiah Savings". This savings product uses Wadiah Yad Damana contract in Rupiah currency with a zero-profit deposit system. There is no monthly management fee for these savings. You can also make free cash withdrawals at all BSI ATMs and Bank Mandir. In addition, all EDC Bank Mandir, EDC Indonesia, and EDC PRIMA networks are free of charge. In addition to mobile and internet banking, you can easily transact with ATM cards that you can use at all BSI ATMs, Bank Mandir, ATM Bersama, ATM Prima, ATM Link, and ATMs with the VISA logo. The account opening process can be done online through the BSI mobile application. This research is based on qualitative methods with descriptive explanations of data results.  The data used is obtained from various references or secondary data, such as journals, articles, dissertations, and other sources. Research shows that customer interest in Easy Wadiah savings is increasing from year to year. The reason is, that the marketing strategy implemented by Bank Syariah Indonesia was successful and made many customers use Wadia contracts.

Hospitals have various operational activities, including production, marketing and financial recording activities. The concept of operations management is very important for managing hospital operations. Globalization has had an impact on changes in the strategic environment. Globalization has triggered the emergence of competition in various fields. With this competition, every hospital strives and is required to improve the quality and quality of services both in terms of methods and technology used to support services. Quality control must be implemented and maintained properly as a value that has an impact on all aspects of the hospital, one of which is increasing turnover from the business side. A quality management system is an arrangement that ensures the achievement of planned quality goals and objectives in hospital services. To carry out quality hospital services, it is necessary to implement good operational management as a means of supporting high quality hospital services that have value in the point of view of the community. This phenomenon exists, therefore the authors use the scoping review method as a research method. This aims to review previous literature that has explored the quality of hospital services and the implementation of operational management as a means of quality control in hospitals.

The aim of this research is to describe the implementation of educational financial management in the aspects of planning, implementation, evaluation and accountability of educational finances at Al-Manar Galur Muhammadiyah Middle School. At Muhammadiyah AL-Manar Galur Middle School, financial management is an urgent matter because education faces obstacles in managing limited funds and budgets. Al-Manar Galur Muhammadiyah Middle School often faces limited financial resources, but has an obligation to improve the facilities and quality of education. Setting the budget in detail and systematically Al-Manar Galur Middle School needs to make arrangements so that every expenditure can be properly accounted for. Good financial management at AL-Manar Galur Middle School can help the institution provide student infrastructure and change education for the better. Managing finances effectively can contribute to increasing the efficiency of using funds, controlling expenses and transparent financial reporting.

This mini-research aims to achieve the goals of an entity, a system of rules known as good corporate governance regulates interactions between various interested parties, or stakeholders. The goal of good corporate governance is to control these interactions, prevent strategic errors in an institution's plans, and ensure that errors can be corrected promptly. The National Committee for Governance Policy (KNKG) develops the principles of Good Corporate Governance which include Transparency, Accountability, Independence, Accountability and Fairness. These principles can help an institution achieve its goals.

Islamic economics is an economic framework based on the principles of Islamic teachings, combining religious values with sustainable and just economic concepts. This journal explores the scope of Islamic economics by focusing on the core principles that form the basis of the economic system. Apart from that, there is also the impact of Islamic economics in building financial inclusion and fighting economic inequality. By upholding the values of justice and social responsibility, Islamic economics encourages financial inclusion by providing access to financial services to disadvantaged groups in society. This approach helps reduce disparities between different economic groups and creates broader opportunities for sustainability and equitable economic development. However, although Islamic economics offers a useful approach, this article also discusses the challenges faced by Islamic economic practices in dealing with the complexit of the global economy and achieving a balance between finance and religious values. This journal provides a comprehensive overview of the diversity and complexity within the scope of Islamic economics, exploring the implications and opportunities for further development in an ever-evolving global context. This study used descriptive qualitative method. The types of data used are secondary data and primary data

The study of the role of the Financial Services Authority (OJK) in protecting banking customers is an important topic in the context of consumer protection and the stability of the financial system. OJK has the authority to end operational supervision procedures related to bank and non-bank exchange transactions, as well as providing legal certainty for customers. It is an Islamic economic perspective, OJK also has a role in protecting sharia banking customers. Legal protection for depositing customers has been regulated in various laws and regulations, including Law Number 21 of 2011 concerning OJK. OJK also has an important role in resolving consumer complaints in accordance with those regulated in the Consumer Protection Law. In addition, OJK is also involved in regulating national economic stimulus policies that have an impact on the spread of COVID-19. Through regulations such as OJK Regulation No. 48/POJK.03 Year 2020, OJK plays a role in loving the guarantee for financial losses felt by depositing customers. Thus, the role of OJK in protecting banking customers is very important in maintaining public trust in the financial system.

One of the important things in a company is its accounting system, where accounting is an information system that records, identifies, communicates and collects financial data that is useful in decision making. Through the existence of technology that continues to develop in each era, the availability of information systems has added value to processes, production, quality, management, decision making and problem solving as well as competitive advantages that will be beneficial for business activities. This research uses qualitative research methods with a descriptive approach. The type of data used is secondary data with a library study data collection method. The results of this research found that other studies showed similar results, namely that the performance of the accounting information system had an influence on decision making in financial reports.

This study aims to examine the development of Ijarah products as an alternative financing in Islamic Financial Institutions (LKS) in Indonesia, with a focus on its implementation in meeting customer financing needs. Ijarah, as a lease agreement in the Islamic financial system, offers financing solutions that are in accordance with sharia principles and has great potential in the Indonesian Islamic financial industry. This study uses a qualitative method with a case study approach, analyzing primary and secondary data from several LKS that have implemented Ijarah products. The research findings show that Ijarah products have advantages in providing financing flexibility, especially in fixed asset sectors such as property and vehicles. However, challenges faced in developing this product include a lack of customer understanding and regulatory complexity. The implications of this study indicate that strengthening socialization and increasing the operational capacity of LKS in offering Ijarah products is very important to increase the competitiveness and inclusion of Islamic finance in Indonesia.

This webinar discusses the importance of technological innovation in accounting information systems to enhance the efficiency and effectiveness of financial management among Micro, Small, and Medium Enterprises (MSMEs). By leveraging technologies such as cloud computing and integrated accounting information systems, MSMEs can improve transparency, accuracy, and speed in financial reporting, ultimately supporting better strategic planning and decision-making. The findings from this webinar reveal that many MSMEs still rely on traditional methods to assess financial health, which are inadequate to face the current economic challenges. The speakers emphasized the importance of good risk management and effective branding strategies to achieve sustainable business growth. By adopting new technologies and implementing prudent financial management, MSMEs can maintain their competitiveness in the dynamic global market.

This study aims to explore the role of English proficiency in accounting information systems, as well as its implications for global financial reporting. The study was conducted for one month in January 2024 at STIE Ganesha, involving 20 college students. The research method used is a qualitative approach, with data collection through interviews and observation. The findings show that English proficiency has a significant impact on the use of accounting information systems and understanding of global financial reporting. The implications of this study emphasize the importance of developing English language skills among accounting students and professionals to improve the quality of financial reporting accessed globally. This research is important because it fills a gap in understanding of the role of English proficiency in accounting information systems for global financial reporting. The implication is that a better understanding of the relationship between English proficiency and needs in the context of accounting information systems will help prepare accounting students for more success in their careers, especially in an increasingly connected global business environment. In addition, this research can also provide new insights for educational institutions and the world of work in designing curricula and training that are more relevant and effective in preparing accounting professionals to deal with future global challenges.

This research aims to evaluate the impact of Information Technology (IT) on Modern Accounting Systems. The research background reflects a shift in the traditional accounting paradigm towards the increasingly rampant application of information technology. The research method used is literature analysis and case studies. Research findings reveal that IT implementation in modern accounting systems not only increases the efficiency and accuracy of data processing, but also makes a significant contribution to strategic decision making and risk management. The implications of this research include the need to develop IT competencies for accounting professionals, as well as the importance of information security policies in managing financial data. Thus, this research provides insight into the crucial role of IT in the transformation of modern accounting systems and highlights important aspects that need to be considered in facing technological developments in the accounting field.    

This century has seen an increase in the development of sustainable development, and to help with this, the green economy strategy has been established. Businesses who are aware of this are beginning to include environmental management components to the strategic roadmap in order to accommodate this programme, which needs funding in order to be carried out. As a result, many institutions are now beginning to use green budgeting techniques. A budgeting model known as "green budgeting" gives environmental considerations top priority during the planning, execution, monitoring, and assessment stages. Organisations can use budgets as a tool to promote the accomplishment of environmental goals by implementing green budgeting. The OECD-based green budgeting theory and idea is applied. The purpose of this study is to offer a framework for implementing the green budgeting idea in line with business needs. This study employs qualitative methodologies grounded in financial company case studies. The information used came from documents and interviews pertaining to the organisation's green corporate roadmap and budgeting procedure. The study's findings demonstrate that PT. Smart Finance has strategic goals for environmental management in its frame design, and these goals are guided by the company's long-term aims and its shareholders. The company has relevant policies, such as the Green Company Document Blueprint, to put this idea into practice. It also has media, such as management reports and sustainability reports, to report on its progress and provide information on programme realisation. If this idea is put into practice, the annual budget of the company will need to be prepared with a grading system for environmental management.

The rapid advancement in information technology has transformed the landscape of accounting, making it increasingly computerized, enhancing efficiency through the automation of routine tasks, enabling real-time access to financial data, and providing more sophisticated data analytics capabilities. However, alongside these benefits, technology also brings challenges related to data security and changing regulations, necessitating accountants to continuously develop their technological skills. Online collaboration between accountants and clients is becoming more common, reflecting the influence of information technology on the evolution of accounting practices. Technological developments also affect Accounting Information Systems (AIS), changing the way data is processed, internal controls are implemented, and financial information is prepared. Despite initial concerns, the advancement of IT ultimately opens up new opportunities, such as computer-based information system audits, computer-based information system consulting, and web trust audits. This is the essence of the impact of information technology on the development of accounting, presenting opportunities and challenges that require adaptation and a strong understanding from accounting professionals in the digital era.

Field Work Practice (PKL) or also known as Innovation Development (PI) is a service activity of STIE Madani Balikpapan students to the community, especially to Micro, Small and Medium Enterprises (MSMEs). The MSME target for the Innovation Development Program (PI) in this group is Ery Noer Craft which is located in RT 27 Prapatan Village, Balikpapan City District. The aim of this PI activity is to assist in the creation of product packaging innovations that are more attractive and safe. Apart from that, it also helps in assisting in recording simple financial reports through a digitalization system.

This research was conducted at Online Shop XYZ, a medical equipment shop that operates online and utilizes technology such as marketplaces and financial applications such as Jubelio. From the research results, it can be concluded that the Jubelio application has an important role for the inventory accounting information system owned by the XYZ online shop. The jubelio application makes it easier for the XYZ online shop warehouse to maintain its stock, the jubelio application can also improve the performance of the warehouse department. The jubelio application also makes it easier for the XYZ online shop which applies the perpetual method to always monitor its merchandise inventory.

The emergence of the term Financial Technology (fintech) today is one of the changes caused by current developments. Financial technology (fintech) has several types, one of which is payment gateway. Currently, MSMEs in Indonesia have an important role in Indonesia, namely improving its economy and being able to accelerate regional development. The aim of this research is how influential the use of digital payment "payment gateways" is in improving the financial performance of MSMEs, through the findings and views of previous researchers. The method used is the Systematic Literature Review (SLR) method, which aims to find out the results of previous research related to this research. The results of this research show that digital payments "payment gateway" have a positive effect on improving the financial performance of MSMEs.