Publication Search

This research focuses on the phenomenon that occurs at Cipadas Coffee and Chill, a business in Sukajadi District, Pekanbaru City, which has been operating for about three years but has not prepared financial reports based on Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM). This research aims to identify and analyze the obstacles faced by partnership owners in preparing financial statements based on SAK EMKM. In this study, researchers used a qualitative approach with the case study method. The data used is primary data obtained from direct interviews with business owners. The results showed that Cipadas Coffee and Chill had not implemented SAK EMKM in compiling its financial reports due to several reasons, namely the owner's lack of knowledge about SAK EMKM and the procedures for preparing appropriate financial reports, lack of owner participation in socialization activities about SAK EMKM and owner orientation which was more inclined to the aspect of operating profit. Thus, the results of this study indicate the need for further education and socialization efforts to partnership owners regarding the importance of applying SAK EMKM in preparing financial reports. With adequate knowledge and understanding, it is hoped that Cipadas Coffee and Chill will be able to prepare financial reports in accordance with applicable accounting standards, thereby increasing transparency and financial accountability.

Entrepreneurship training is a key strategy for empowering village economies, especially among youth from Karang Taruna and PKK members. In Kaladawa Village, local potential such as agriculture and handicrafts has not been fully utilized due to limited entrepreneurial knowledge and exposure. This program aims to enhance participants' entrepreneurial competencies through practical-based training methods, including interactive lectures, group discussions, and business simulations. A participatory approach was implemented to help participants identify local potentials, develop business ideas, and formulate digital-based marketing strategies. The results of the training indicate a significant improvement in participants’ understanding of entrepreneurship, as reflected in the emergence of innovative business plans focused on local and digital products. Pre- and post-training evaluations showed increased motivation, creativity, and readiness among participants to initiate independent ventures. The training also fostered a sustainable entrepreneurial spirit by covering essential topics such as financial management, digital transformation, and business networking. Participants acknowledged that direct experiences and intensive mentoring during the sessions played a crucial role in building their confidence and competitiveness. However, for long-term success, continuous mentoring and institutional support are required, along with strategic collaboration between stakeholders such as village governments, local MSMEs, and higher education institutions. Thus, this program not only contributes to improving technical and entrepreneurial skills but also plays a pivotal role in developing a self-reliant and sustainable rural entrepreneurial ecosystem. The integration of similar training into broader community empowerment programs is recommended to ensure lasting impact, inclusive access, resilience, innovation, adaptability, creativity, empowerment, collaboration, leadership, and meaningful local economic development.

This community service activity aims to improve basic accounting literacy for Micro, Small, and Medium Enterprises (MSMEs) through financial recording training and simple financial report making. Many MSME actors do not have a neat bookkeeping system, making it difficult to find out net income and access financing from financial institutions. Therefore, the introduction of simple accounting is a strategic step to encourage more professional and sustainable business management. This activity was carried out by a team of lecturers accompanied by students, with a participatory approach and based on direct practice. The training material includes basic understanding of accounting, recording daily transactions, preparing income statements, and simulating the use of financial statements for working capital submissions. Through this method, it is hoped that there will be an effective and applicable transfer of knowledge from academics to the public. The results of the activity showed that participants were able to understand the importance of financial recording and began to implement a simple bookkeeping system in their business operations. In addition, participants also showed increased confidence in compiling financial statements that can be used as supporting documents in applying for financing to cooperatives, banks, or other financial institutions. This activity not only provides practical benefits for MSME actors, but also strengthens the role of universities in community economic empowerment. In the future, similar activities can be developed with the integration of digital technology to support more efficient and accurate financial recording.

Entrepreneurship training is an important strategy in the economic empowerment of village communities, especially for the youth of Karang Taruna and PKK members who have a strategic role in local development. In Kaladawa Village, local potentials such as agricultural products, processed food, and handicrafts actually have a fairly high economic value. However, this potential has not been utilized optimally due to low knowledge, skills, and access to information and technology that supports entrepreneurship. Lack of understanding of business planning, digital marketing, and financial management is often the main obstacle that hinders village communities from starting and developing businesses independently. This community service activity aims to increase the capacity and economic independence of the residents of Kaladawa Village through practice-based entrepreneurship training. The training is comprehensively arranged, combining interactive lecture methods, group discussions, case studies, and simple business simulations so that participants are able to understand in theory and practice. The training material includes basic concepts of entrepreneurship, identification and analysis of local potential-based business opportunities, preparation of business plans, digital marketing strategies using social media, and financial management of micro businesses. Not only technical skills, this training also equips participants with soft skills such as business communication skills, teamwork, and creative and innovative thinking. The results of the activity showed a significant increase in participants' understanding of the basic principles of entrepreneurship and readiness to start a business independently. The pre-test and post-test evaluations showed a spike in comprehension scores, while the business plan products developed by participants showed creativity and the use of local potential that had not been previously worked on. Some participants have even formed community-based small business groups. This training also succeeded in forming an adaptive and innovative entrepreneurial mindset and building a social network that supports business collaboration.

Entrepreneurship training is an important strategy in the economic empowerment of village communities, especially for the youth of Karang Taruna and PKK members who have a strategic role in local development. In Kaladawa Village, local potentials such as agricultural products, processed food, and handicrafts actually have a fairly high economic value. However, this potential has not been utilized optimally due to low knowledge, skills, and access to information and technology that supports entrepreneurship. Lack of understanding of business planning, digital marketing, and financial management is often the main obstacle that hinders village communities from starting and developing businesses independently. This community service activity aims to increase the capacity and economic independence of the residents of Kaladawa Village through practice-based entrepreneurship training. The training is comprehensively arranged, combining interactive lecture methods, group discussions, case studies, and simple business simulations so that participants are able to understand in theory and practice. The training material includes basic concepts of entrepreneurship, identification and analysis of local potential-based business opportunities, preparation of business plans, digital marketing strategies using social media, and financial management of micro businesses. Not only technical skills, this training also equips participants with soft skills such as business communication skills, teamwork, and creative and innovative thinking. The results of the activity showed a significant increase in participants' understanding of the basic principles of entrepreneurship and readiness to start a business independently. The pre-test and post-test evaluations showed a spike in comprehension scores, while the business plan products developed by participants showed creativity and the use of local potential that had not been previously worked on. Some participants have even formed community-based small business groups. This training also succeeded in forming an adaptive and innovative entrepreneurial mindset and building a social network that supports business collaboration.

Housewives in Tinalan GK II RW 04 Prenggan Kotagede Yogyakarta are business actors who manage their businesses with inadequate skills, especially in terms of financial management and recording, as well as entrepreneurial innovation. Financial management is an important aspect for the progress of family entrepreneurship. This is because the actors are faced with the problem of human resource capabilities in financial management and recording. Financial management and recording can be done through accounting, although in this case the standards used are basic and simple. On the other hand, entrepreneurial innovation related to packaging design and marketing is another major problem. Based on these problems, this community service aims to improve the insight, knowledge, and skills of housewives in Tinalan KG II RW 04 Prenggan, Kotagede District, Yogyakarta City in financial management and recording in entrepreneurship and entrepreneurial innovations that need to be done for their businesses.

The European Union Deforestation Regulation (EUDR), officially adopted by the European Union in 2023, has gained various responses from exporters, mainly due to quite demanding perception on regulation. This study focuses on the smallholder group (cooperatives and farmers), as among most impacted parties considering the financial constraints, knowledge limitation, and technical capacity. The main emphasis focuses on the challenges to comply EUDR’s documentation requirements, which include land use maps, sustainability certificates, land ownership documents, geolocation maps, proof of coffee land ownership, and the Supply Chain Traceability Report. This study aims to explore in depth the opportunities, barriers, and handling strategies adopted by exporting cooperatives. Primary data were collected through structured interviews with five cooperative representatives from various regions of Indonesia and analyzed using a thematic analysis method, referring to three main components of the Dynamic Capabilities Theory: Sensing, Seizing, and Reconfiguring. The outcome of this research presents internal and external strategic recommendations for cooperatives to prepare for the official implementation of the EUDR.

This socialization activity aims to enhance students' understanding of business planning, particularly in the acrylic flower board decoration industry. The main problem faced by the community partners, who are aspiring student entrepreneurs, is the lack of practical and theoretical knowledge in designing comprehensive and applicable business plans. The proposed solution is integrated training that includes basic business planning theory, marketing strategy, financial analysis, and hands-on simulation focused on creative products. The methods used in this activity involve a combination of material presentations, group discussions, and direct practice in preparing business plans using the acrylic flower board as a case study. The results of the activity indicate a significant increase in students’ interest, understanding, and skills in the business planning process, as evidenced by higher evaluation scores before and after the training.This socialization activity aims to enhance students' understanding of business planning, particularly in the acrylic flower board decoration industry. The main problem faced by the community partners, who are aspiring student entrepreneurs, is the lack of practical and theoretical knowledge in designing comprehensive and applicable business plans. The proposed solution is integrated training that includes basic business planning theory, marketing strategy, financial analysis, and hands-on simulation focused on creative products. The methods used in this activity involve a combination of material presentations, group discussions, and direct practice in preparing business plans using the acrylic flower board as a case study. The results of the activity indicate a significant increase in students’ interest, understanding, and skills in the business planning process, as evidenced by higher evaluation scores before and after the training. 

This paper explores the potential of integrating Sharia-compliant financial technology (fintech) innovations with sukuk issuance to drive sustainable infrastructure development in emerging economies. With the rise of digital transformation and the increasing focus on sustainable development, the Islamic financial system provides a unique opportunity to reconcile financial innovation with ethical principles. The study highlights how Sharia fintech platforms, such as crowdfunding and blockchain, can enhance the efficiency, transparency, and accessibility of sukuk as a financial instrument. At the same time, sukuk addresses the significant financing gap in infrastructure development while adhering to Islamic principles, such as avoiding riba (interest), gharar (uncertainty), and maysir (speculation). Through a comprehensive literature review and empirical analysis, this research identifies the gaps in existing approaches to financing sustainable infrastructure in emerging economies and proposes a novel integration framework. Findings suggest that the convergence of Sharia fintech and sukuk can facilitate financial inclusion, attract a broader investor base, and accelerate infrastructure financing. Furthermore, this integration supports the achievement of the Sustainable Development Goals (SDGs) by ensuring that financial tools align with social justice and environmental stewardship. This study contributes to the growing body of knowledge on Islamic finance by providing actionable insights for policymakers, financial institutions, and fintech developers. It emphasizes the importance of regulatory frameworks and cross-sector collaboration to unlock the full potential of Sharia-complian

This program was designed to improve the financial literacy of Generation Z, with a specific focus on members of the Maluku Protestant Church Youth Movement (AMGPM) in Poka Village. Initial assessments indicated that most participants had limited financial knowledge, with fewer than 30% understanding basic investment concepts. The initiative employed socialization and simulation methods to educate participants on investment principles, introduce regulated investment applications approved by OJK and BAPPEBTI, and promote secure online investment strategies. Evaluation findings revealed significant progress, with 40% of participants showing improved financial literacy. Additionally, over 75% successfully performed investment steps during simulations, and 85% expressed increased confidence in beginning their investment journey. While the program effectively enhanced participants' understanding, continued training is necessary to ensure long-term impact, particularly in the areas of portfolio diversification and risk management, which are critical for building sustainable and resilient investment practices.

Modern money offers various conveniences and efficiencies in transactions, which are increasingly popular among the public, especially in this digital era. However, along with its advantages, modern money also poses new challenges such as the potential for misuse of technology, increased risk of hacking, and regulatory issues that have not been fully resolved, so socialization is needed. The purpose of this socialization is to increase the level of financial literacy for the public in using modern money that can be used in everyday life and provide knowledge about how to make non-cash payments using modern money safely.

Despite the country’s muslim-majority population, the penetration of Islamic insurance in Indonesia remains relatively low. One of the main challenges lies in the limited financial literacy and lack of public trust toward Islamic insurance products. As part of West Java Province, the city of Bandung has one of the largest Muslim populations in Indonesia, characterized by a high level of awareness toward halal products. This study aims to analyze the influence of promotion, product knowledge, and trust on the purchase intention of Islamic insurance policies among the muslim community in Bandung. A quantitative approach was employed using a survey method involving 141 respondents, with data analyzed through Structural Equation Modeling (SEM) using SmartPLS 3.2.9. The results indicate that promotion, product knowledge, and trust each have a positive and significant effect on the intention to purchase Islamic insurance policies. These findings highlight the importance of informative promotional strategies, improved literacy in Islamic insurance, and the need to strengthen public trust toward Islamic financial institutions. This research is expected to serve as a reference for Islamic insurance providers in developing effective and sustainable marketing strategies.

This study aims to examine the influence of financial knowledge and financial attitude on financial management behavior in STAI Sangatta students, East Kutai. This study is a field research with a quantitative approach. Data were collected from 50 respondents using sampling techniques, and analyzed using validity and reliability tests, multiple linear regression tests, classical assumption tests (Normality, Heteroscedasticity, Linearity, Multicollinearity, Correlation Coefficient Test, Hypothesis (F and T Tests). Data analysis was carried out using SPSS software. The results of the study showed that financial knowledge and financial attitude together had a significant effect on financial management behavior, with a determination coefficient (R²) of 0.603. The F test showed a significance value of 0.000 ≤ 0.05 and F count 35.659 ≥ F table 4.034. The t test showed that financial knowledge had a significant effect on financial management behavior (t count 5.650 ≥ t table 1.677; significance 0.000 <0.05), while financial attitude did not have a significant effect (t count 1.472 <t table 1.677; significance 0.639 > 0.05). Thus, financial knowledge has an important role in shaping students' financial management behavior.

This Community Service was carried out in Kampung Baru,jalan Timor Raya KM 8 Kelurahan Oesao,kecamatan Kupang Timur. Kabupaten Kupang on June 16, 2025 with the aim of increasing public understanding of Financial Technology (FinTech) as part of digital financial literacy. The activity began with a pre-test to identify the community's initial knowledge, continued with the delivery of material through an interactive lecture method, a simulation of the digitalization of the payment system using QRIS, and ended with a post-test and a question and answer session. The material presented included the basic concepts of FinTech, types of digital financial services, digital security, and the benefits and risks of using financial technology. The community showed high enthusiasm, as evidenced by active participation in the discussion and increased understanding based on the results of the post-test evaluation. This PKM activity has a positive impact in raising public awareness and readiness to face the increasingly rapid digital transformation in the financial sector in the future. As a follow-up, the community is expected to be able to learn and utilize FinTech wisely in everyday life, especially in digital transactions and personal financial management.

This study aims to analyze the influence of Overconfidence, Disposition Effect, Representativeness, and Financial Knowledge on Investment Satisfaction among young investors in Indonesia. The research sample consists of 252 young investors in Indonesia. The data analysis method used is SmartPLS 4.0. The research findings show that Overconfidence, Disposition Effect, and Financial Knowledge have a significant positive effect on Investment Satisfaction among young investors in Indonesia, whereas Representativeness does not have a significant effect. This study is expected to provide insights for young investors in Indonesia regarding investment satisfaction.

Community service activities involving academic teams can make a significant contribution to the development and progress of society, as well as enhance the competitiveness and economic opportunities of the community as a whole, particularly in financial management, in Kassi Village, Rumbia District, Jeneponto Regency. In addition, community service can also serve as a forum for applying the knowledge possessed by lecturers and can be applied directly to the community, providing real benefits. The purpose of this service is to develop the knowledge and skills of partners in terms of utilizing the results of BEP analysis for their business. The partners in this service are MSME players in Kassi Village, Rumbia District, Jeneponto Regency. Kassi is a village in Rumbia District, Jeneponto Regency, South Sulawesi Province, Indonesia. Kassi Village, also known as Butta Panggallarrang, has developed into a tourist spot that includes religious culture, food, and art. This service activity uses lecturer, Focus Group Discussion (FGD), training, and monitoring and evaluation methods. The technique for implementing this activity includes the preparation stage, implementation stage, and evaluation and monitoring.

This study aims to analyze the spending patterns of students at the Faculty of Islamic Economics and Business (FEBI), State Islamic University of North Sumatra (UINSU), and to examine the implementation of personal financial planning in their daily lives. This research employs a qualitative approach using a case study method. Data were collected through in-depth interviews with 40 students from various departments and semesters, selected purposively. The findings indicate that most students have high expenditures on consumption needs such as food and internet access, as well as lifestyle expenses like online shopping and entertainment. The majority do not regularly prepare a financial budget, rarely record their expenses, and exhibit impulsive spending behavior influenced by social pressure and digital media. Although students possess theoretical knowledge of Islamic economic values, their practical application in financial management remains limited. This study recommends the need for more practical, Islam-based financial literacy programs within the FEBI UINSU environment. Financial training and mentoring programs are considered essential to enhance students' financial awareness and independence.

The purpose of this community service activity is to increase knowledge for mothers at the Garuda 04 Posyandu in Harapan Jaya Bekasi on how to use income to manage a balanced life between the needs of early childhood or toddlers and family needs. The results show that most members of the Garuda 04 Posyandu do not understand properly and correctly how to manage family income properly and correctly from the financial income they earn, such as the difference between needs and wants, budgeting, and the importance of saving and managing the fulfillment of toddler needs for the children they have. The training was conducted in one day with a participatory-educational approach and socialization. This method includes providing materials, group discussions, simulations, and reflections from each individual. The activities showed high active participation from participants and were actively involved in the discussions that were carried out. This socialization provides evidence that an experience-based approach can effectively increase understanding and awareness of the importance of financial management that they are facing.

This study aims to reveal Financial Behavior and Financial Attitude influence the development of micro, small and medium enterprises in Jambi City. This thesis uses a quantitative approach using multiple regression statistical analysis methods partially and simultaneously with a sample of 60 MSMEs. The results of the study indicate that Financial Behavior has a significant influence on the development of MSMEs in Jambi City. Financial attitude has a significant influence on the development of MSMEs in Jambi City. Financial Behavior and Financial Attitude together or simultaneously have a significant influence on the development of MSMEs in Jambi City. In business development, good knowledge is needed to help MSMEs to be innovative and produce new ideas to develop their businesses and knowledge management can help companies to develop a healthy and positive work culture.  

The importance of implementing community service activities (PKM) in the Tri Dharma of higher education has a positive impact on the community. The title of this PKM is "Empowerment of human resources through digital financial literacy to prevent illegal online lending practices among mothers of Majelis Taklim Al Hasanudin. " The low level of digital financial literacy is the main cause that makes mothers entangled in illegal loans. The purpose of this PKM is to increase the understanding of digital financial literacy, which is crucial for the community to recognise and stay away from unauthorised online loans. With good knowledge, each individual is expected to make smart financial decisions and avoid the trap of illegal debt. This community service activity took place in the Sawah Baru Ciputat area, South Tangerang. The methods used in the implementation of this PKM include participatory approaches, lectures, and focus group discussions (FGDs). The results of this activity show that the participants, namely the mothers of Majelis Taklim Al Hasanudin who have received education, are able to take both preventive and responsive steps to protect themselves from the negative impacts of illegal online loans. Their improved understanding of the characteristics of illegal online loans, the importance of financial planning, and the ability to access legitimate financial information were significant results. Thus, digital financial literacy proved effective in strengthening the capacity of the women to maintain personal financial stability and avoid illegal online lending practices.