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In the digital era, business entities increasingly rely on computerized systems to manage financial activities efficiently. This study aims to design and develop a web-based financial reporting application for UD Jaya Abadi, a trading company located in Magetan Regency. The development process utilized the Rapid Application Development (RAD) methodology to ensure user involvement and rapid prototyping. Data were collected through observation and interviews with the business owner to identify problems in manual bookkeeping and report preparation. The resulting application automates financial processes including sales, purchases, journal entries, and financial reporting in accordance with SAK ETAP standards. System modules include master data management, transaction recording, and financial reporting such as income statements, balance sheets, and cash flow reports. Testing using the black box method confirmed that all system functions operated correctly. This web-based system enhances data accuracy, minimizes human error, and provides real-time access to financial information, significantly improving the efficiency of financial management at UD Jaya Abadi.

This research aims to develop a digital-based governance model for village finance to support the realization of a Smart and Green Village. The study analyzes how digital transformation in village finance management can increase transparency, accountability, and efficiency, while promoting sustainability-oriented budgeting and environmental practices. A Systematic Literature Review (SLR) was used to identify, evaluate, and synthesize scientific publications from 2022 to 2025, accessed through reputable databases such as ScienceDirect, Springer, Wiley, Taylor & Francis, SAGE, ACM, and IEEE. The review focused on topics including digital governance in villages, digital public finance, smart village development, green budgeting, environmental sustainability, and rural digital transformation. Findings indicate that digital-based village finance governance enhances administrative efficiency, strengthens budget transparency through real-time monitoring, minimizes financial deviation risks, and boosts public participation in fiscal accountability. Integrating digital systems with green budgeting features enables the prioritization of sustainable programs, such as renewable energy, waste management, climate change mitigation, and green infrastructure development. The study suggests a comprehensive digital-based governance model that includes e-budgeting, e-accounting, digital payment systems, public transparency dashboards, and environmental performance indicators to support the implementation of a Smart and Green Village. This research offers strategic insights for village governments, policymakers, and practitioners on the importance of adopting digital governance tools to improve financial management and strengthen sustainable development at the local level.

Rapid technological developments are driving companies to transform and build an innovation-oriented work culture in order to maintain competitiveness. Management accounting plays an important role as a strategic information system that provides accurate data for management in formulating policies, improving efficiency, and encouraging digital innovation. This study aims to analyze the application of management accounting at PT Unilever Indonesia Tbk. as a driver for the formation of a digital innovation culture and increased company competitiveness in 2024. This study uses a qualitative approach with a descriptive method based on secondary data from interim financial reports and company documentation. The results show that the implementation of digital management accounting through the integration of ERP systems, IoT-based UMS, and the use of artificial intelligence (AI) contributes to increased operational efficiency and cost control. Despite a decline in sales and gross profit, the company managed to increase its net profit by 2.84% through administrative cost savings. Digital management accounting serves as a strategic partner in decision-making and forms the foundation for a culture of innovation. Its implementation also supports the three dimensions of Dynamic Capabilities theory, namely sensing, seizing, and transforming, which comprehensively strengthen the company's competitiveness and sustainability in the digital era. Thus, digital management accounting is not merely a recording tool, but a key strategic partner in driving innovation, enhancing competitive advantage, and ensuring business sustainability in the digital age.

Regional budget management constitutes a critical foundation for achieving good governance in the era of decentralization and regional autonomy. This article comprehensively examines the pivotal role of accountability and transparency as essential instruments in enhancing the quality of regional budget governance. Employing a qualitative research methodology through systematic literature review and policy analysis, this study investigates the conceptual framework, implementation mechanisms, and practical implications of accountability and transparency principles in regional financial management. The findings reveal that robust implementation of accountability mechanisms—including financial reporting systems, internal and external oversight, and performance measurement—coupled with comprehensive transparency practices through information disclosure, public participation, and digital technology utilization, significantly contribute to strengthening institutional legitimacy, enhancing budget allocation efficiency, and preventing corruption. The research identifies that accountability is operationalized through multiple layers including legal compliance, procedural adherence, program effectiveness, and policy justification, while transparency manifests through open access to budget documents, participatory planning processes, and technology-enabled information systems. However, the study also uncovers substantial implementation challenges encompassing limited human resource capacity in financial management, inadequate inter-agency coordination, varying levels of public financial literacy and participation, and disparities in technological infrastructure between urban and rural areas. These challenges necessitate a multi-dimensional approach to reform. The article proposes evidence-based policy recommendations including systematic capacity building programs for government apparatus, strengthening regulatory frameworks with effective enforcement mechanisms, community empowerment through financial literacy initiatives, strategic investment in integrated digital platforms, and fostering collaborative partnerships among government institutions, legislative bodies, oversight agencies, civil society organizations, and citizens.

This study aims to analyse the strategies implemented by Kopi Kenangan MSMEs, particularly the branch at Jl. Pancing No. 184 Medan, in facing the challenges of globalisation and penetrating the international market. The method used is a case study with a descriptive qualitative approach through interviews, observations, and documentation. The results of the study show that Kopi Kenangan is well prepared to compete in the global market through strengthening internal management, utilising digital technology, and building a brand image based on Indonesian coffee identity. The expansion strategies implemented include selecting markets with cultural proximity, adapting products to local preferences, and collaborating with international partners. The main obstacles faced include competition with global brands, differences in consumer tastes, financial constraints, and export regulations. However, business opportunities remain wide open in line with the increasing global coffee consumption trend, interest in authentic local products, and government support in promoting and facilitating MSMEs. This study concludes that the success of MSME internationalisation is largely determined by the synergy between internal company quality, digitalisation, partnership networks, and external support from the government.

This community service activity aims to empower the Galansia Business Group in Sait Buttu Saribu Village, Pematang Sidamanik District, Simalungun Regency, which is engaged in the processing of agricultural products and household products. The main problems faced by the partners include limited production capacity, inconsistent product quality, simple business management, and traditional marketing methods. To overcome these problems, the community service team applied a participatory approach by providing appropriate technology, business management assistance, and digital marketing training. The results of the activities showed a significant increase in production capacity, time efficiency, and product quality consistency thanks to the use of onion slicing machines and liquid soap mixing machines. In terms of marketing, the partners successfully utilized social media as a means of promotion and distribution, and improved product packaging to make it more attractive and professional. In terms of management, the partners were able to implement simple digital-based financial records and were facilitated in handling business legality. The impact achieved was an increase in members' income of more than 50% and the growth of entrepreneurial spirit among the village's elderly. This program has proven to be effective in supporting business independence and can be used as a model for community-based MSME empowerment in the digital era.

This community service program was implemented to strengthen the capacity of the SIJATI Business Group in managing oyster mushroom cultivation in Sait Buttu Saribu Village, Simalungun Regency. This activity was motivated by the group's great potential in oyster mushroom production, but still faces obstacles in production, marketing, and business management aspects. The method used was a participatory-collaborative approach through stages of socialization, training, mentoring, provision of modern production equipment, strengthening digital marketing, and business management coaching. The results of the activity showed a significant increase in the group's capacity. From a production aspect, the use of a stainless steel steamer machine and modern baglog racks increased time efficiency, saved energy, and doubled production capacity. From a marketing aspect, digital marketing training and collaboration with students as resellers expanded market reach, increased consumer interaction, and drove increased turnover. From a management aspect, digital-based financial records and assistance with business legality strengthened institutions and opened opportunities for access to capital. This program also had a social impact by increasing the economic contribution of housewives who were members of the group, thereby contributing to the welfare of the village community. Overall, strengthening the capacity of the SIJATI group aligns with achieving the Sustainable Development Goals (SDGs), particularly in poverty alleviation, gender equality, and inclusive economic growth. Therefore, this activity can serve as a model for empowering competitive and sustainable local commodity-based MSMEs.

The primary goal of this Community Service Program (PKM) is to assist local farmers in utilizing rabbit urine waste—previously discarded into a value-added product in the form of liquid organic fertilizer (LOF). This innovation aims not only to enhance technical production skills but also to stimulate local economic growth through entrepreneurship based on local resources. The program involves several strategic steps: designing a simple fermentation device using a 20-liter bucket equipped with an airlock and digital thermometer; providing technical training in the LOF-making process, quality control, and hygiene standards; offering entrepreneurial mentoring in production management, financial recording, branding, and marketing; and developing local distribution networks through farmer groups and agricultural shops. The results show that partners can independently produce consistent-quality LOF, packaged in 600 ml bottles with simple labeling for commercial appeal. The program improves technical and entrepreneurial skills, increases farmers’ income, fosters cooperation, and supports sustainable agriculture through environmentally friendly waste utilization.

The efficiency of investment decisions is one of the core axes in the success of organizations and the sustainability of their business, especially in light of the dynamic and complex business environment. In this context, the integrated role of both accounting and financial management systems is highlighted, as the harmony between them is a key pillar in providing accurate, real-time, and analytical data that supports the investment decision maker and reduces the degree of uncertainty and risks associated with investments. This research aims to analyze the impact of the integration between accounting systems and financial management on the quality and efficiency of investment decisions within institutions, with a focus on the nature of the causal relationship between the two variables. A conceptual model has been built that illustrates the interaction between the financial information generated by the accounting system and the analytical tools provided by the financial department, which contributes to raising the efficiency of strategic decisions related to investment. To achieve the objectives of the study, a descriptive-analytical approach supported by a standard analysis using a simple linear regression model was adopted on field data extracted from an intentional sample of financial officials in the banking and investment sector. The results showed that there is a statistically significant positive effect of the integration of accounting and financial management systems in enhancing the efficiency of investment decisions, as the model showed that integration contributes more than 50% to the explanation of changes in the quality of investment decisions. The study reached a number of important findings, the most prominent of which is that the lack of integration or poor coordination between accounting and financial management leads to delays in decisions or making them based on incomplete or contradictory information. Effective integration enables organizations to allocate resources more efficiently and evaluate investment alternatives in a thoughtful manner. The study concluded with a set of recommendations, most notably the need to develop the digital infrastructure of accounting and financial systems, adopt a unified system for data exchange, enhance the culture of teamwork between accounting and financial management units, in addition to activating the use of predictive financial analysis techniques to raise the level of accuracy in investment decisions.

This research aims to analyze the optimization of digital marketing in increasing the competitiveness of Bank Jateng, formulate the main challenges in the implementation of digital-based public service innovations, and develop an integration strategy between digital marketing and public service innovation to strengthen the role of Bank Jateng in regional economic development. The research method used was descriptive qualitative with data collection techniques through interviews with 11 informants and distribution of questionnaires to 96 respondents. The results of the study show that digital marketing optimization is able to increase competitiveness through integrated strategies between divisions, increasing content creativity, and strengthening analytics systems for performance evaluation. However, the main challenges faced include the digital capability gap and the need to improve the quality of responsive services. The implementation of digital innovation is multidimensional, including internal coordination that is not optimal, limited product diversification, digital service gaps, and data management that has not been integrated. The strategy of integrating digital marketing and public services requires a holistic approach through organizational capacity building, financial performance optimization, market reach expansion, and continuous innovation. Collaboration between divisions and strong leadership is key in supporting financial inclusion and regional economic growth. This research provides strategic recommendations for Bank Jateng in facing the increasingly dynamic competition of the banking industry in the digital era.

The convenience of digital payments and the advancement of financial technology may influence on students' purchasing decisions, making sound financial management and financial literacy crucial. The objective of this study is to examine how students in the Economics Education Study Program's personal financial management abilities are impacted by financial literacy, priority scale setting, and digital payment usage. A quantitative associative research strategy is used, with 64 students serving as a sample from a population of 173 pupils chosen by purposive sampling. Questionnaires were used to gather data, and SPSS version 23 was used for analysis. The findings indicate that priority scales and financial literacy have a beneficial impact on personal financial management, while digital payment have no effect. However, concurrently, these three independent variables exert influence on students’ personal financial management.

Tedunan Beach in Seluma Regency, Bengkulu, holds exceptional potential as an ecotourism asset, attributed to its authentic and untouched natural landscape, featuring white sand stretches and a unique mangrove ecosystem. Sustainable tourism development, however, demands active participation and entrepreneurship from the local community, which is key to ensuring the equitable distribution of economic benefits and environmental preservation. This research aims to analyze the current community entrepreneurship models, identify challenges hindering business growth, and formulate strategic opportunities for development. Using a qualitative approach with a case study method, data was collected through in-depth interviews with business actors and community leaders, participant observation, and documentation studies. Findings indicate that community-based businesses have grown organically, albeit on a micro scale, encompassing fresh seafood culinary stalls, tourist hut rentals, and local guide services. Nevertheless, this growth is hampered by fundamental constraints: limited access to formal working capital, minimal promotion hindering market penetration, and a lack of professional training in financial management and tourism service standards. In response, an integrated development model is formulated recommending: increasing human resource capacity through business management and tourism awareness training, facilitating access to capital through partnerships, and strengthening digital-based promotion. In conclusion, Tedunan Beach tourism can be sustainable if supported by a comprehensive empowerment program that not only boosts economic income but also essentially fosters a sense of ownership and community responsibility towards the destination's preservation.

This study explores the transformative role of youth empowerment through green economy initiatives, specifically focusing on the management of a waste bank in Kedungsekar Village, Indonesia. Facing mounting environmental challenges such as waste accumulation and pollution, the local community sought sustainable solutions by integrating environmental, social, and economic dimensions. The involvement of youth, characterized by creativity, digital skills, and strong social networks, has been pivotal in driving this transformation. The waste bank functions as a social innovation that not only addresses waste management issues but also generates economic opportunities through circular economy practices. By actively participating in waste segregation, collection, and sale, youth have acquired operational and financial skills, enabling them to become entrepreneurs and community leaders. This initiative has shifted youth from passive recipients to active agents of change, fostering community awareness and environmental responsibility. Employing qualitative case study methods, including interviews, observations, and document analysis, this research highlights how integrated efforts rooted in environmental sustainability and community participation can catalyze socio-economic growth. The theoretical framework draws on the concepts of green economy, youth empowerment, and social innovation, illustrating how these pillars are interconnected in fostering sustainable development. Findings reveal that the green economy approach, facilitated by youth engagement, enhances local resilience, creates employment, and promotes environmental conservation. This case exemplifies the potential of grassroots initiatives in achieving sustainable transformation at the village level, serving as a model for other rural communities facing similar environmental and socio-economic issues. The study underscores the importance of empowering youth as key drivers in the transition towards sustainable and inclusive development.

PayLater services are becoming increasingly popular among the public, offering convenience and flexibility in meeting daily needs and lifestyle demands. However, uncontrolled use has the potential to cause financial problems that significantly impact both mental and physical health. This community service activity aims to increase the understanding of community leaders regarding healthy financial management and the health risks that may arise from a PayLater-based consumer lifestyle. The outreach program was conducted by KKM students from Bina Bangsa University Group 22 in Banjar Negara Village, Ciwandan District, Cilegon City, with 30 participants consisting of local RT and RW heads. Methods used included interactive lectures, discussions, and question-and-answer sessions that encouraged active participation and contextual sharing of experiences. The results of the activity showed an increase in participants’ awareness of the importance of financial literacy as an integral part of maintaining overall quality of life. Participants recognized that financial health is closely related to mental well-being, as excessive financial pressure can trigger stress, anxiety, and even chronic illnesses. The program also emphasized practical strategies such as budgeting, distinguishing needs from wants, and limiting PayLater use to essential needs only. It is expected that RT and RW heads who have participated can act as educational agents in their communities, spreading financial literacy and awareness of health risks. In the future, similar programs need to be expanded to other community groups, supported by digital media and cross-sector collaboration to create a financially independent and physically and mentally healthy society.

Accelerating the formation of cooperatives at the village and sub-district levels is a priority for the Indonesian government, as emphasized in Presidential Instruction Number 9 of 2025, which focuses on strengthening economic independence and equitable development across regions. In this context, the existence of a Management Information Sistem (MIS) plays a strategic role in increasing the efficiency and transparency of cooperative management, including through the use of the official digital platform, the Merah Putih website (https://merahputih.kop.id). This study was conducted using a literature review approach, including the selection of relevant academic articles and government policy documents, with the aim of examining the role of MIS in accelerating the formation and management of village cooperatives. The results of the study indicate that the implementation of MIS and the use of the Merah Putih website can significantly contribute to the effectiveness of administration, coordination among members, and accountability of cooperative financial reporting. However, there are still obstacles that require attention, particularly related to technological readiness, human resource skills, and access to digital infrastructure in rural areas. The implications of these findings emphasize the need for the development of a MIS that is adaptive to the needs of village cooperatives and sustainable policy support that encourages digitalization in the cooperative sector. Thus, this research not only provides an overview of the potential use of information technology in accelerating the strengthening of village cooperatives, but also offers an important contribution to the implementation of government policies in realizing inclusive and sustainable economic development in Indonesia.

This study aims to analyze the implementation of the imprest method in petty cash management to enhance the effectiveness of daily operations at the micro, small, and medium enterprise (MSME) Es Iso Lego, located in Rungkut Madya, Surabaya. The research is motivated by common issues among MSMEs that still apply simple petty cash systems without fixed balances, leading to inaccurate records and weak financial control. This study employed a descriptive qualitative approach using a case study method. Data were collected through direct interviews with the business owner, observation of daily operational activities, and documentation of purchase receipts and digital financial records. The findings reveal that the petty cash system at Es Iso Lego has not fully applied the imprest method principles, as the cash balance remains fluctuating and is not maintained consistently. Although each expenditure is supported by receipts, the recording process lacks systematic structure. The results imply that applying the imprest method is essential to improve efficiency, accountability, and internal control in MSME financial management. A fixed-balance petty cash system with proper documentation enables business owners to better monitor daily expenses and ensure financial transparency.

SQ Florist has been a flower board-making service provider since 2019. Currently, SQ Florist faces several obstacles, including ineffective social media promotions, limited staff training in digital marketing, and a suboptimal flower board production process. Furthermore, revenue recording is still manual, resulting in inefficient financial management. This study aims to expand market reach while improving service quality so that SQ Florist can compete better. The research method used is a qualitative approach with data collection techniques through observation, interviews, documentation, and literature studies. The analysis tool uses the Business Model Canvas, which describes nine business elements including customer segments, value propositions, channels, customer relationships, revenue streams, key resources, key activities, key partners, and cost structures. The analysis results show that SQ Florist's business model is generally quite good, although there are areas for improvement, particularly in building relationships with customers, digital marketing, and product innovation. The use of social media such as Instagram and TikTok must be optimized by presenting promotional content in the form of attractive photos and videos to make online marketing more effective. Additionally, improving supplier relationships and offering differentiated products, such as flower bouquets or cash, can increase customer value. To facilitate decision-making, it is recommended to improve financial record-keeping through the use of digital applications. This step is expected to enable SQ Florist to improve its business sustainability, open more market opportunities, and compete more competitively in the creative services industry. By improving each element of the BMC, it is hoped that business sustainability and competitiveness can be further enhanced.

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 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.

This Community Partnership Program (PKM) was implemented to enhance the capacity of Micro, Small, and Medium Enterprises (MSMEs) in Balang Baru Subdistrict, Tamalate District, Makassar City, particularly in financial management. The main problems faced by local MSME actors include low financial literacy and the absence of systematic and sustainable financial recording practices, which hinder optimal business performance evaluation. Through this program, a team from Universitas Negeri Makassar designed and carried out training and mentoring activities focused on the use of digital financial recording systems that are user-friendly for MSME actors. The activities included the preparation of training materials on basic financial management, hands-on practice in preparing simple financial statements, the use of digital bookkeeping applications, and an evaluation of their implementation. The training was conducted intensively over three days using interactive and practical methods. The results showed a significant improvement in participants’ understanding and skills in managing business finances, recording transactions in an organized manner, and preparing financial reports that could be used for basic business analysis. Moreover, the program encouraged MSME actors to become more independent in making data-driven business decisions. This initiative is expected to have a long-term impact in promoting professionalism among MSMEs and serve as a replicable model for community empowerment through improved financial literacy.