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The purpose of this study is to develop a predictive model to predict the trend of the emas price over time and to investigate how this affects important economic variables. As a popular commodity that is regarded as a safe refuge for investments, changes in the price of emas can have a significant impact on a number of economic indicators, such as inflation, consumer spending, and investment decisions. Compiling historical data on emas prices, macroeconomic variables, and other related topics is a component of research methodology. Regression analysis and ARIMA modeling are two methods of deret waktu analysis that can be used to create an andal model of problems. The model's predictive accuracy is then determined by using appropriate statistical metrics. This study's findings provide new and important information about the factors influencing changes in the price of emas and how they affect the economy as a whole. The model that is being used can be used by investors, financial institutions, and policymakers to predict gold price movements and make informed decisions to mitigate risks and capitalize on opportunities. The implications of this research extend all the way to the emas market since it increases our understanding of the close relationship between commodity prices and economic dynamics. The knowledge gained can help create more comprehensive investment and economic policies, which will eventually affect the stability of the economy and economic growth.

This study aims to obtain empirical evidence regarding the effect of trading volume activity, profitability and solvency on stock returns. This study analyzed 122 samples of banking companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The samples were selected through purposive sampling method and analyzed using multiple linear regression. The results of the study indicate that trading volume activity has no effect on stock returns, profitability has a positive effect on stock returns and solvency has a negative effect on stock returns. The theoretical implications of this study are able to confirm the signal theory based on the hypothesis tests conducted. The practical implications of this study provide knowledge and can be used as consideration for companies regarding financial management policies and as considerations for investors regarding investment decision making

This community service activity was carried out in a broiler chicken farming business located in the city of Tiakur, Southwest Maluku Regency. The purpose of this service to assist livestock entrepreneurs in strengthening MSME management, especially in accounting application, so that the financial reports producted comply with the applicable accounting principles based on SAK-EMKM (Financial Accounting Standars for Micro, Small, and Medium Enterprise). The method used in this activity is Action Research, in the form of assistance with financial report recording for all broiler chicken farming business operators in Tiakur, Southwest Maluku Regency. This activity provides new learning experiences for students, enchancing their knowledge and skills, as well offering motivation and innovation to the community. Additional, this activity also provides an understanding of financial report recording, such as balance sheets and income statemets, for broiler chicken farming businesses.

This community service activity was carried out in a broiler chicken farming business located in the city of Tiakur, Southwest Maluku Regency. The purpose of this service to assist livestock entrepreneurs in strengthening MSME management, especially in accounting application, so that the financial reports producted comply with the applicable accounting principles based on SAK-EMKM (Financial Accounting Standars for Micro, Small, and Medium Enterprise). The method used in this activity is Action Research, in the form of assistance with financial report recording for all broiler chicken farming business operators in Tiakur, Southwest Maluku Regency. This activity provides new learning experiences for students, enchancing their knowledge and skills, as well offering motivation and innovation to the community. Additional, this activity also provides an understanding of financial report recording, such as balance sheets and income statemets, for broiler chicken farming businesses.

This study examines the impact of CEO education on Corporate Social Responsibility disclosure in Indonesian banks, with a focus on the role of CEO characteristics in shaping corporate social practices. Using data from banks listed on the Indonesia Stock Exchange, the study explores the relationship between CEO education level, CEO background in finance, and CSR disclosure, applying the Upper Echelons Theory (UET) to explain how CEO characteristics influence corporate decision-making. The findings reveal a significant positive relationship between CEO education level and CSR disclosure, suggesting that CEOs with higher education are more likely to lead firms that disclose comprehensive CSR information. Conversely, CEOs with a finance background were found to have a negative impact on CSR disclosure, indicating a preference for financial performance over social responsibility. Additionally, company size was found to significantly influence CSR disclosure, with larger companies more likely to engage in CSR reporting. The study contributes to the growing body of literature on CSR disclosure by highlighting the role of CEO education in shaping corporate transparency, particularly in the banking sector. The findings also underscore the need for a balanced perspective in leadership, where a broader commitment to social responsibility and sustainability complements financial expertise.  

Micro, Small, and Medium Enterprises (MSMEs) play a pivotal role in driving Indonesia's economy forward, acting as the cornerstone for inclusive and sustainable economic development. However, these enterprises face a formidable challenge in expanding their operations. While effective financial management is paramount for success, many MSME practitioners lack awareness regarding the significance of meticulous and accurate financial record-keeping. To tackle this challenge, information technology, particularly digital accounting, presents promising solutions capable of enhancing the efficiency and precision of financial reporting. This research delves into the implementation of digital accounting among MSMEs in the Sukarame district, Bandar Lampung, aiming to scrutinize its impact on business performance. Employing a qualitative approach, the study seeks to grasp the perceptions, experiences, and everyday practices of MSME practitioners concerning the utilization of digital accounting applications. Through this inquiry, it aspires to cultivate a more comprehensive and contextual understanding of the ramifications of digital accounting adoption on Lampung's MSME sector, offering pertinent insights for policy formulation and the advancement of digital accounting practices across Indonesia. Ultimately, this study aims to contribute to the body of knowledge surrounding MSMEs' integration of digital accounting, promoting sustainable growth and economic inclusivity in Indonesia.

Education is a means to improve and develop students’ knowledge and skills to face competition in the industrial word. One of the problems faced by vocational school graduates is the low understanding of taxation among vocational school graduates. School principals, department heads and teachers have done many things to improve the competency of their graduate students, starting from improving the curriculum, procuring learning books, improving facilities and infrastructure, as well as training for students. Tax training regarding personal income tax, provided by Buddhi Dharma University lecturers and students, is an effort to improve the competency of vocational school student gradates. This traning is carried out with the hope that vocational school student graduates will have good soft skills and can apply or implement the results of tihis tax in the word of work.

Understanding sharia accounting is an important aspect for Micro and Small Enterprises (MSEs) in managing finances in accordance with sharia principles. This research aims to analyze the level of understanding of sharia accounting by MSEs in Bengkalis Regency. This research uses a descriptive approach with data collection techniques in the form of questionnaires, interviews and documentation. The research results show that the majority of MSEs have an understanding of sharia accounting at a basic level, with the main obstacles being a lack of formal knowledge, minimal training and low financial literacy. This study provides recommendations for improving sharia accounting training for MSEs and provides practical sharia-based guidance to help them manage their finances better.

The main objective of this study is to fill the knowledge gap in Islamic financial literacy experienced by microfinance customers by identifying their experiences in implementing these practices, the challenges they face and the opportunities that exist. Although this research is qualitative descriptive, this research includes field research. Primary and secondary sources of information were used to compile the results of this study. Research Methods This research uses a qualitative method with a descriptive approach, carried out at BPRS Haji Miskin KC Payakumbuh, identifying both internally and externally so that it can analyze what is currently an obstacle to customer understanding in Islamic financial literacy in murabahah financing products and describe the developments that can be done to improve customer Islamic financial literacy in murabahah financing products.The results of the research The understanding of financing customers is based on the findings of this micro-research that increases in following Islamic financial literacy, increasing customer insights, so customers can distinguish Islamic finance from conventional finance. The obstacles and risks faced by microfinance customers of BPRS Haji Miskin KC Payakumbuh in Islamic financial literacy are that most of the microfinance customers cannot participate in the Islamic finance education program because the distance to the customer's home and the location of the Islamic finance education is very far because the program is carried out at the head office.

This community service program aims to socialize the importance of early saving habits to children using an Islamic financial approach, while also contributing to the village of Jaranguda in environmental preservation through the creation of organic and non-organic trash bins. The activities included preparation, socialization of the program, and participation in various social activities, such as group exercises, religious recitations, and the Independence Day celebration. Furthermore, the program developed the creativity of RA Nur Ilmi kindergarten students through games and skill-based activities. The results show that the program successfully fostered positive relationships between the students and the local community, raised awareness about the importance of saving and environmental management, and provided valuable experience for students in applying their knowledge within the community. The program is expected to continue with the support of various stakeholders to generate more long-term and significant impacts.

Adopting the knowledge of total quality management, which is one of the vital factors in improving the quality of products and services by adopting continuous methodologies for development and improvement when integrating this knowledge with green costs, which focus on measuring the cost of the product while taking into account the environmental impacts, and the importance of the study lies in the fact that the phenomenon of environmental pollution and global warming has become a topic of global interest from the political, economic and financial aspects, and most industrial companies in Sudan do not care enough about measuring green costs. This study aims to provide a scientific theoretical framework by identifying the criteria and rules for determining and measuring green costs and obtaining practical results from the study for the possibility of applying them in Sudanese industrial companies. One of the most important results reached by the study is that adopting the culture of total quality management in measuring green costs improves the indicators of growth and continuity in industrial companies in Sudan.

Consumptive behavior is the behavior of buying goods that are less necessary to fulfill personal satisfaction so that someone no longer distinguishes between needs and wants. The offers presented by e-commerce can be a risk for Udayana University students because they see it as an opportunity to tend to buy goods that may not be essential. When viewed physically, women tend to have more needs than men. So consumptive behavior must be accompanied by an understanding of the knowledge of managing money well. Financial literacy is very useful for students to avoid consumptive behavior. This study aims to see the effect of the use of e-commerce and financial literacy on the consumptive behavior of Udayana University students. The number of samples used in this study was 400 samples. The analysis techniques used were descriptive analysis techniques and Partial Least Squares (PLS) analysis. The results of this study indicate that the use of e-commerce has a positive and significant effect on the consumptive behavior of Udayana University students. This means that there is a unidirectional relationship between the variable of e-commerce use and the variable of consumptive behavior. Meanwhile, financial literacy has a negative effect on the consumptive behavior of Udayana University students. This means that there is a non-unidirectional relationship between the literacy variable and the consumer behavior variable.

Sharia economics has become an increasingly popular alternative in the global economic system because of its fair and ethical principles. In Banjar Regency, South Kalimantan Province, the economic potential based on wetlands has not been fully exploited optimally. This research aims to investigate and socialize the implementation of wetland-based sharia economics in the area, with a focus on the potential to increase the welfare of local communities. The research method used is a qualitative-descriptive approach with data collection through in-depth interviews, observation and literature study. The research results show that the socialization of sharia economics in Banjar Regency has not been implemented optimally, even though there is public awareness of sharia principles. The main obstacles faced include threatening public knowledge, lack of government support, and restrictions on access to Islamic financial institutions. This research concludes that there is a need for a comprehensive socialization strategy and collaboration between the government, financial institutions and the community to optimize the use of wetlands within a sharia economic framework. In this way, it is hoped that it can improve the economic welfare of the people of Banjar Regency and make the sharia economy a sustainable economic system.

Financial management is a key aspect in achieving financial well-being of the community. However, the level of financial literacy in Indonesia is still low, requiring education and development of financial literacy to reduce ineffective financial decisions. The Financial Services Authority (OJK) and Universitas Gadjah Mada (UGM) are actively encouraging the improvement of financial literacy, with a focus on education, national campaigns, strengthening infrastructure, and developing affordable financial service products. Financial literacy, which includes knowledge, understanding, skills, and motivation in making financial decisions, has a positive impact on financial management behavior. Individuals with higher levels of financial literacy tend to make better financial decisions, avoid investment fraud, and understand the principles of financial planning. However, income also plays an important role as a moderator, influencing the relationship between financial literacy and financial management. Individuals with low incomes tend to have lower financial literacy, which can affect their financial management practices. Therefore, challenges such as behavioral bias and external factors can affect financial literacy and its management implementation.

Financial reports as a record of a company's financial information to understand this, efforts are needed to increase student awareness of the importance of financial reports as an important initiative in ensuring that students understand and are proficient in managing the financial dimensions in their personal and professional lives. Educational institutions can implement pedagogical and training programs that emphasize contemporary and effective financial reports. Obtaining the right financial literacy can equip students with the ability to understand the importance of managing finances in a broader context. The objectives of carrying out this Community Service activity are: (1) Introducing financial reports to SMK Palembang students, (2) Upholding the Tri Dharma of Higher Education at Raden Fatah State Islamic University Palembang, (3) Fostering effective cooperation between Raden Fatah State Islamic University Palembang and other stakeholders who influence the prospective progress of Raden Fatah State Islamic University Palembang. The methodology for implementing Community Service involves disseminating information to SMK Palembang students, with a total of 40 participants. The benefits obtained from this Community Service activity include: Students and educators gain a comprehensive understanding of financial reports and foster a public that has a broad perspective and knowledge of financial reports. Keywords: cognition, recognition, financial reports

Students are equipped with the knowledge necessary to acquire the skills they will obtain after completing their education through the use of various facilities, learning resources and learning methods that are in line with their abilities, and are expected to be able and willing to face life. With basic knowledge and comprehensive financial insight, students are expected to be able to manage their finances appropriately and wisely and determine policies to prevent financial problems. It is believed that students' personal financial management can be influenced by financial literacy, financial self-efficacy, and fintech payments. The aim of this research is to determine the influence of financial literacy, financial self-efficacy, and fintech payments on students' personal financial management among FEBI UIN STS Jambi students. This research was carried out using a quantitative descriptive approach and carried out direct observations in the field. The research results obtained are that there is a positive and significant influence of the variables financial literacy (X1), financial self-efficacy (X2), and fintech payments (X3) on students' personal financial management (Y). And the influence of the variables sharia financial literacy, financial cell efficacy and fintech payments on students' personal financial management has an influence of 71.9% and the rest is influenced by other variables from outside this research.

The objective of this community service activity is to enhance the knowledge of residents in Menur Pumpungan Village, Surabaya, regarding business financing, financial management, and business legality. Micro, Small, and Medium Enterprises (MSMES) play a crucial role in the national economy. However, challenges faced by MSMEs, such as limited capital, low financial literacy, and legal issues, often hinder business growth and sustainability. Many MSMES do not yet have a Business Identification Number (NIB) for their operations, and some are even unaware of what an NIB is and its benefits. The methods used include socialization, training, and mentoring. The results of this activity show that 81% of residents understand how to improve the management and legality of their businesses to enhance their market value. The community in Menur Pumpungan Village is able to conduct field surveys to assess conditions and gather data and information related to business issues after consulting with the socialization team. The socialization and mentoring team provided appropriate solutions to partners. However, during the evaluation, 19% of residents/business owners still do not understand the KUR program, and some believe that access to KUR is difficult due to its complex procedures.

Developing countries are countries that value education, but in improving the quality of education services there are gaps in accounting information, such as financial reports which need attention and improvement in their services. The purpose of this study was to determine whether accounting knowledge and education level affect the quality of financial reporting at private secondary schools in Soubrayon 05 Bekasi Regency.  This research is quantitative, with a population of twenty-nine schools in the region and sample data taken using a questionnaire according to purposive sampling technique with a total of 51 people. The data analysis technique used is multiple regression analysis, classical assumptions and hypotheses.  The results of this study indicate that all are valid and reliable, with the accounting knowledge variable showing a significance value of 0.014 below 0.05, and the education level variable showing a significance value of 0.006 below 0.05, which means each is accepted and shows there is an influence on the quality of financial statements. The simultaneous test results also show a significance value of 0.011 below 0.05 where Accounting Knowledge and Education Level together have a significant effect on the Quality of Financial Statements.      

This research aims to determine and analyze the recording of financial reports at the Nurul Haq Islamic boarding school in accordance with Islamic boarding school accounting guidelines which include financial position reports, net asset change reports, cash flow reports and notes to financial reports. The method used in this research is qualitative with a descriptive approach. The results of this research found that currently the Nurul Haq Islamic boarding school only uses simple financial reports because it does not fully understand Islamic boarding school accounting guidelines, due to a lack of knowledge and information regarding Islamic boarding school accounting.

This research was conducted at the Aroma Building Store, which is one of the MSMEs in West Jakarta City. This research aims to find out the application of preparing financial reports based on the Micro, Small and Medium Entity Financial Accounting System (SAK EMKM) at the Aroma Building Store and how to apply the financial reports. aware of SAK EMKM at the Aroma Building Store. The type of research used in the research is a qualitative descriptive approach. The results of this research show that the Aroma Building Shop business owner's understanding of SAK EMKM is still low, and recording and preparing financial reports is still simple based on the business owner's understanding. The owner does not carry out accounting records based on SAK ElMKM (Financial Accounting Standards for Small and Medium Enterprises) because the business owner does not understand, so the recording and preparation of financial reports is still carried out only and manually based on the understanding of the owner of the MSME business, which lacks knowledge and lack of manpower to make financial reports.  The implementation of preparing financial reports based on SAK EMKM at the Aroma Building Store has had a positive impact on the company, where by implementing the preparation of financial reports based on the Micro, Small and Medium Entity Financial Accounting System (SAK EMKM) so that business owners understand and know that there are standards that serve as guidelines in carrying out recording financial reports for business development.