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Consumptive behavior refers to the tendency of individuals to purchase goods or services excessively, driven not by need but by the desire for personal satisfaction. University students are particularly vulnerable to such behavior, especially given the ease of access to e-commerce platforms and limitations in personal financial management. Pocket money received and students’ level of financial literacy are key factors shaping their consumption patterns. This study analyzes the effects of e-commerce, pocket money, and financial literacy on the consumptive behavior of undergraduate students in the Development Economics Study Program at Udayana University. A quantitative approach was employed, using a survey of 90 respondents selected through stratified random sampling. Data were analyzed using multiple linear regression. The results show that, jointly, e-commerce, pocket money, and financial literacy significantly affect students’ consumptive behavior. Partially, e-commerce and pocket money have positive effects, whereas financial literacy has a negative effect. This indicates that higher financial literacy reduces the tendency toward consumptive behavior.

This community service activity aims to improve digital literacy and managerial skills of Micro, Small, and Medium Enterprises (MSMEs) through two training programs: "Optimizing Marketing Content Using Artificial Intelligence (AI) Applications" and "Digital Financial Management." The program was implemented through several stages, including problem identification, training material development, hands-on training, mentoring, and evaluation using pre-test and post-test instruments to measure program effectiveness. Fifteen MSMEs from Prapatan Village, Balikpapan City, participated in the program. The evaluation results showed that the training significantly improved participants' understanding of the use of digital marketing and technology-based financial management. Prior to the training, most participants still had limited digital literacy and had not utilized technology for promotion or financial recording. After participating in the program, 73.3% of participants assessed the material as excellent and relevant to their business needs. This program provides a tangible contribution to the development of technology-based applied science while supporting community economic empowerment through the MSME digitalization process.  

This community service activity aims to improve digital literacy and managerial skills of Micro, Small, and Medium Enterprises (MSMEs) through two training programs: "Optimizing Marketing Content Using Artificial Intelligence (AI) Applications" and "Digital Financial Management." The program was implemented through several stages, including problem identification, training material development, hands-on training, mentoring, and evaluation using pre-test and post-test instruments to measure program effectiveness. Fifteen MSMEs from Prapatan Village, Balikpapan City, participated in the program. The evaluation results showed that the training significantly improved participants' understanding of the use of digital marketing and technology-based financial management. Prior to the training, most participants still had limited digital literacy and had not utilized technology for promotion or financial recording. After participating in the program, 73.3% of participants assessed the material as excellent and relevant to their business needs. This program provides a tangible contribution to the development of technology-based applied science while supporting community economic empowerment through the MSME digitalization process.  

The aim of Community Service Activities is to implement one of the Tri Darmas of Higher Education. Apart from that, it is hoped that with community service, the existence of universities can make a major contribution to the development and application of science to society. The methods used in this Community Service are expository, namely conveying material verbally and inquiry, namely learning that emphasizes critical and analytical thinking processes related to financial management skills, namely Strengthening Financial Governance for MSME Funding (Practical and Innovative Approach) in Kp. Ciwindu Village Ciwarna District. Mancak, Serang Regency. The results of community service obtained are increasing knowledge regarding the management of preparing financial reports and funding for MSMEs located at Kp. Ciwindu, Ciwarna Village, Kec. Mancak, Serang Regency, Banten Province. It is hoped that this training for the community will be able to prepare financial reports practically and increase financial literacy in the village environment.

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in driving Indonesia's economic growth, but still face limitations in systematic financial management. The use of digital accounting applications is one solution to improve the quality of MSME financial recording and reporting. This activity aims to highlight the advantages of financial reporting education using the Jurnal Bijak application at the J't Fresh MSME in Palangka Raya City. The methods used included interviews, observation, and documentation. The results of the activity showed that the Jurnal Bijak application is effective, efficient, and easy to use by MSMEs in recording financial transactions. This application enables the preparation of accurate and structured financial reports based on simple transaction evidence, such as income and expense records, general journals, and ledgers. The resulting financial statements include Income Statement, Statement of Changes in Equity, Statement of Cash Flow, and Statement of Financial Position. The main advantages of this program focus on increasing financial literacy, reducing recording errors, and time efficiency in the accounting process, thereby supporting transparency and accountability in MSME management.

This study aims to explain how the implementation of a Financial Management Information System (MISK) can improve decision-making capabilities in Micro, Small, and Medium Enterprises (MSMEs). In the digital era, MSMEs are required to manage their finances quickly, accurately, and in an integrated manner to compete in a dynamic market. The SIMK offers a solution to simplify the process of recording, analyzing, and reporting financial information in real time, enabling business decisions to be based on valid data. Analysis of various studies shows that the implementation of a MISK can improve operational efficiency, financial reporting transparency, and the quality of managerial decisions. However, its effectiveness is greatly influenced by financial literacy, digital readiness, and the ability of human resources to operate the system. Many MSMEs still have not fully utilized technology due to limited capital and accounting knowledge. With training and government policy support, the implementation of a MISK is expected to strengthen the competitiveness of MSMEs, increase productivity, and achieve professional financial governance.

Digital development has significantly influenced business practices, particularly for Micro, Small, and Medium Enterprises (MSMEs), which are required to adapt to technological changes in order to remain competitive. However, many MSMEs still rely on conventional marketing methods and have limited understanding of digital marketing and digital financial management. This community service program aims to strengthen MSMEs’ competitiveness through the implementation of digital marketing strategies that support market expansion and improve business sustainability. The program was conducted using a qualitative descriptive approach through a series of community service activities, including field observations, interviews, seminars, and mentoring sessions for MSME actors. The focus of the activities was to introduce and assist MSMEs in utilizing digital marketing platforms, particularly social media such as Instagram, TikTok, and Facebook, as well as online marketplaces, to promote products more effectively. In addition, MSME participants were introduced to basic digital financial applications to support more structured and transparent financial recording. The results of the community service activities indicate positive changes among MSME participants, including increased awareness of the importance of digital marketing, improved product branding, broader market reach beyond local areas, and better financial management practices compared to previous manual recording methods. The adoption of digital marketing strategies enabled MSMEs to communicate product information more efficiently and build consumer trust through online presence. This community service program demonstrates that digital marketing assistance combined with practical mentoring can enhance MSMEs’ competitiveness and contribute to improving community economic welfare. Continuous support and consistency from MSME actors are essential to ensure the sustainability of digital transformation initiatives.

This study aims to analyze the relationship between online shopping activities and personal financial management among university students in Indonesia. The background of this research lies in the increasing digitalization of daily consumption, which has encouraged students to engage more actively in e-commerce transactions. Using a quantitative correlational design, data were collected from 100 undergraduate students through an online questionnaire based on Likert-scale indicators. The independent variables consist of buyer characteristics (age, gender, and income sources) and online shopping activities (frequency, spending amount, and shopping motivation). Meanwhile, personal financial management is measured through financial planning and spending control. The findings show that students demonstrate very high levels of online shopping activity and acknowledge the strong influence of demographic factors on their consumption behavior. Descriptive analysis also indicates high scores for financial planning and spending control, although intensive online shopping remains a potential risk to financial stability. The implications of this study highlight the need to strengthen financial literacy among students to help them develop healthier budgeting habits and reduce impulsive buying driven by digital platforms. This research is expected to contribute to the understanding of digital consumer behavior and support the development of financial education programs for young adults.

Digital transformation in the field of information technology requires Micro, Small, and Medium Enterprises (MSMEs) to improve the quality of financial management to be able to compete sustainably. One effort that can be done is through the implementation of the Financial Management Information System (MISK). This study aims to analyze the implementation of MISK in MSMEs, examine the benefits obtained, and identify obstacles faced in the implementation process. The research method used is a qualitative descriptive approach with data collection techniques through interviews, observation, and documentation. The object of the study is the culinary MSME "Dapur Lestari Jambi" which has implemented a digital financial recording application and Point of Sale (POS) system. The results of the study indicate that the implementation of MISK can increase the accuracy of transaction recording, accelerate the preparation of financial reports, improve cash flow management, and support data-based managerial decision-making. However, the implementation of MISK still faces several obstacles, especially related to limited human resource competency, consistency of recording, and adaptation to technology. This study concludes that the Financial Management Information System has a strategic role in increasing the efficiency, transparency, and professionalism of MSME financial management, and is an important factor in supporting business sustainability in the digital era.  

Break-even point analysis is conducted to assess a company's performance, providing insight into the importance of financial bookkeeping and economic analysis. It can also be used as a consideration for entrepreneurs in making decisions related to sales activities. Break-even point refers to a concept used in financial planning to determine the level of sales or revenue required to cover all costs and expenses, resulting in zero profit or loss. The PKM training is conducted in three stages: the preparation stage, where an initial survey is conducted to determine participants' knowledge of the Break-Even Point (BEP) calculation. The implementation stage, where training is provided to all fishermen on the BEP calculation. The monitoring and evaluation stage, where the implementation of the BEP calculation is monitored and the fishermen's understanding of the break-even point is evaluated. Break-even point (BEP) training is expected to improve business owners' and crew members' understanding of the BEP concept and enable them to apply BEP calculations in decision-making.

This study aims to analyze how digitalization of governance, particularly through the implementation of e-financial reporting, digital audit trails, and cloud-based data security and reliability systems, contributes to increased transparency, accountability, and data protection in educational institutions. Using a qualitative approach with in-depth interviews and thematic analysis, this study reveals that digitalization can create a more objective, standardized, and difficult-to-manipulate control mechanism. The e-financial reporting system strengthens transparency through open processes and reduces opportunities for irregularities. Digital audit trails provide authentic evidence that facilitates the process of verification, monitoring, and tracking every administrative activity in real time. Meanwhile, data security supported by layered encryption, automatic backups, and emergency recovery access increases internal and external trust in the integrity of information systems. These findings indicate that digitalization not only provides technical tools but also forms a more disciplined, adaptive, and public accountability-oriented governance structure. This study broadens understanding of the relationship between digital technology and organizational culture and provides a theoretical foundation for developing a more reliable and sustainable information system-based educational governance model.  

This article analyzes the challenges and solutions surrounding funding for Early Childhood Education (ECE) institutions in Indonesia, with a particular focus on the high dependence on parental fees and the limited availability of external support. ECE plays a crucial role in supporting children’s development during their early years; however, many institutions struggle with financial instability due to inadequate and inconsistent funding sources. This study uses a literature review approach by synthesizing relevant books, journal articles, government regulations, and institutional reports to provide a comprehensive understanding of the funding landscape. Findings show that most ECE institutions rely heavily on parental contributions, causing financial vulnerability, limiting program development, and reducing access for low-income families. Government assistance through the Operational Education Assistance (BOP) remains insufficient and often delayed. Meanwhile, collaborations with the private sector, CSR programs, and community-based support are still minimal. Financial challenges negatively affect institutions’ ability to provide adequate facilities, ensure teacher welfare, and implement holistic-integrative learning programs. The study suggests several solutions, including strengthening financial management capacity, applying participatory budgeting, diversifying funding sources, and initiating creative economic programs such as school bazaars and community partnerships. These strategies are expected to improve sustainability and enhance the quality of ECE services in Indonesia.

This community service activity aimed to foster financial literacy awareness and develop wise financial behavior from an early age through the “Early Saving Movement” socialization program for fifth-grade students of SDN Antasan Besar 7 Banjarmasin. The activity was conducted face-to-face using an interactive approach that included the delivery of educational materials, group discussions, question-and-answer sessions, simple simulations of money management, and the administration of pre- and post-activity questionnaires to measure changes in students’ knowledge and attitudes. The results of the analysis showed a significant increase in students’ motivation to save by 93% and an improvement in their understanding of the benefits of saving by 58%. These findings indicate that direct socialization methods accompanied by active student engagement are effective in enhancing elementary school students’ financial literacy and interest in simple and practical financial management. However, challenges were still found in controlling students’ consumptive behavior, which is influenced by the family environment and daily social interactions. Therefore, follow-up efforts are needed in the form of regular saving habit programs and the involvement of parents and teachers in supervising students’ financial behavior. Overall, this activity had a positive impact on shaping students’ discipline, responsibility, and financial independence from an early age.

This study aims to analyze the influence of internal control systems and transparency on the accountability of village financial management. This type of research is quantitative and descriptive, using primary and secondary data. Data were collected using questionnaires and literature studies. The population was the Tanjung Datuk community and village officials, Siak Kecil sub-district, Bengkalis district, Riau. The sampling technique used was accidental sampling, with Yamane sample measurements, so the number of samples obtained was 237 people. The data analysis technique used multiple linear regressions with validity, reliability, classical assumptions and hypothesis testing using SPSS software. The results of this study indicate that the internal control system has a positive effect on the accountability of village financial management. However, transparency does not affect the accountability of village financial management. This study provides theoretical implications, especially in completing the theory regarding the influence of the internal control system on accountability and support for the theory of stewardship and legitimacy. This study can then be a reference for the village government in maintaining and improving the accountability of village financial management in implementing the internal control system.

This community service program aims to strengthen financial literacy and digital finance competencies among Generation Z in the North Banjarmasin District. The program involved 15 participants aged 18–25 years and was implemented through a combination of lectures on fundamental financial literacy, practical workshops using a digital budgeting application, and structured pre-test and post-test assessments. Findings from the evaluation indicate a substantial improvement in participants’ financial management practices, particularly in financial recording habits, which increased from 46.7% to 93.3% after the intervention. Additionally, participants reported high perceived ease of use (80%) and strong satisfaction with the budgeting application (mean score = 4.33). They also expressed a high intention to continue utilizing digital financial tools in their daily financial activities. These outcomes reinforce the relevance of the Unified Theory of Acceptance and Use of Technology (UTAUT) and the Theory of Planned Behavior (TPB), which highlight the influence of perceived usefulness, perceived ease of use, attitudes, and behavioral control in technology adoption. Overall, the program proved effective in enhancing knowledge, practical skills, and responsible financial behavior among Generation Z, equipping them to navigate digital financial management more confidently and independently.

This study aims to see whether financial distress, leverage, and profitability affect accounting conservatism in manufacturing companies in the food and beverage subsector listed on the IDX for the 2021–2024 period. The independent variables used are financial distress, leverage, and profitability, while the bound variables are accounting conservatism. Data processing was carried out using the SPSS version 26 program with multiple linear regression methods. Sampling used purposive sampling techniques with certain criteria so that 63 companies were obtained as a sample for four years of observation (2021–2024). Of the total 252 financial statement data, after the deletion of outlier data, the number of data used became 183. The results of the study show that simultaneously financial distress, leverage, and profitability affect accounting conservatism. Partially, these three variables also have a positive effect on accounting conservatism. In addition, these findings indicate that companies with financial pressures and certain levels of financial management tend to apply higher prudential principles in the preparation of their financial statements.

School administration is a fundamental component in ensuring effective and high-quality education in elementary schools. This study aims to describe the concept of effective school administration, the essential administrative components that must be designed and managed, and the factors influencing its success in supporting educational quality improvement. A qualitative approach was employed, focusing on naturally occurring administrative processes within elementary educational institutions. Data were obtained through literature review on the management of curriculum, students, educational staff, finance, facilities, and school–community relations. The findings indicate that effective school administration must be carried out systematically through core management functions, including planning, organizing, implementing, and monitoring. The success of school administration is strongly influenced by the leadership of the principal, the competence of teachers and staff, the utilization of information technology, accountable financial management, adequate facilities, and community participation. Therefore, strengthening school administration becomes a key strategy in creating an orderly, efficient, and student-oriented educational process to improve learning quality in elementary schools.

This study aims to analyze the SWOT of the application of the Quick Response Indonesian Standard (QRIS) in deepening the understanding of financial management in micro business actors in the food sector in Tropodo, Sidoarjo. The method used is qualitative descriptive with case studies, through in-depth interviews with five business actors who have adopted QRIS. The data was analyzed using source triangulation to ensure the validity of the findings. The results of the study show that QRIS provides strength in the form of ease of transactions, automatic recording, cash flow transparency, and increased consumer competitiveness. Weaknesses that arise include delays in disbursement of funds, deduction fees, mixing business funds with personal funds, and lack of understanding of advanced features. From the external side, opportunities are reflected in the trend of cashless society, digital financial literacy, integration with supporting applications, and the expansion of the cashless payment ecosystem. Meanwhile, threats include network disruptions, security risks, reliance on service providers, and potential data leaks. Overall, QRIS not only acts as a means of payment, but also as a strategic instrument for MSME financial governance. Therefore, it is important to increase financial literacy and infrastructure support so that the benefits of QRIS can be optimized.

Presently, several micro, little, and medium firms (MSMEs) encounter more intricate difficulties in financial management, particularly concerning efficient capital planning and allocation.  Numerous business proprietors continue to struggle with the effective management of financial resources due to insufficient financial knowledge regarding principles, a lack of confidence in resource management, an unsupportive financial attitude, or reliance on misconceptions about finance.  This study aims to examine the impact of financial knowledge, financial self-efficacy, and financial attitude on the capital budgeting decisions of micro, small, and medium enterprises (MSMEs) in Bandar Lampung.  This research employs a quantitative methodology with primary data gathered from 401 respondents chosen via purposive sampling.  Prior to the analysis of the data utilizing multiple linear regression with SPSS software, it underwent testing for validity, reliability, and classical assumptions.  The findings indicated that financial knowledge, financial self-efficacy, and financial attitude exerted a positive and significant impact on capital budgeting decisions, both individually and collectively.  The results affirm that the Theory of Planned Behavior is crucial in elucidating how knowledge, beliefs, and attitudes underpin rational, strategic, and sustainable decision-making for micro, small, and medium enterprises (MSMEs).

The purpose of this research is to analyze how strategies for collecting and managing Third Party Funds (DPK) affect the profitability level of Bank Jatim. As the bank’s main funding source, the effectiveness of DPK management significantly determines its ability to distribute credit, maintain liquidity, and improve financial performance. This research applies a qualitative descriptive methodology within a case study framework at Bank Jatim, with data collected through comprehensive field observations. conducted during the MBKM internship program in the Accounting and Financial Management Division, complemented by the analysis of Bank Jatim’s financial statements for the 2024–2025 period. The findings reveal that the 15% growth in DPK in 2024 positively contributed to the increase in productive assets, net interest margin (NIM), and return on assets (ROA). Bank Jatim’s main strategies include increasing the proportion of low-cost funds (CASA), digitalizing services through the JConnect application, collaborating with local governments, and providing exclusive services for priority customers. These approaches not only promote the growth of low-cost funds but also strengthen customer loyalty and the bank’s competitiveness amid the evolving banking landscape. The study concludes that innovative, efficient, and digitally based DPK management enhances Bank Jatim’s profitability and reinforces its role as a regional development bank. The study recommends strengthening financial literacy among the public and diversifying deposit products to expand the customer base..      Keywords: Third Party Funds, Bank Jatim, Profitability, Digital Banking, Financial Management Abstrak. Penelitian ini bertujuan untuk menganalisis bagaimana strategi penghimpunan dan pengelolaan Dana Pihak Ketiga (DPK) berpengaruh terhadap tingkat profitabilitas Bank Jatim. Sebagai sumber pendanaan utama, efektivitas pengelolaan DPK memiliki peran penting dalam menjaga kemampuan bank untuk menyalurkan kredit, mempertahankan likuiditas, serta meningkatkan kinerja keuangan secara keseluruhan. Metode penelitian yang diterapkan adalah deskriptif kualitatif dengan menggunakan pendekatan studi kasus pada Bank Jatim. Data dikumpulkan melalui kegiatan observasi langsung di lapangan. program magang di Divisi Akuntansi dan Manajemen Keuangan, serta melalui analisis laporan keuangan Bank Jatim periode 2024–2025.Hasil penelitian menunjukkan bahwa pertumbuhan DPK sebesar 15% pada tahun 2024 memberikan dampak positif terhadap peningkatan aset produktif, Net Interest Margin (NIM), dan Return on Assets (ROA). Strategi utama yang diterapkan Bank Jatim mencakup peningkatan proporsi dana murah (CASA), digitalisasi layanan melalui aplikasi JConnect, kolaborasi dengan pemerintah daerah, serta penyediaan layanan eksklusif bagi nasabah prioritas. Strategi tersebut tidak hanya berhasil mendorong peningkatan dana murah, tetapi juga memperkuat loyalitas nasabah dan daya saing Bank Jatim di tengah ketatnya persaingan industri perbankan.Kesimpulan penelitian ini menunjukkan bahwa pengelolaan DPK yang inovatif, efisien, dan berbasis digital berkontribusi signifikan terhadap peningkatan profitabilitas Bank Jatim sekaligus memperkuat perannya sebagai bank pembangunan daerah. Rekomendasi dari penelitian ini adalah perlunya peningkatan literasi keuangan masyarakat serta diversifikasi produk simpanan untuk memperluas basis nasabah   Kata kunci: Dana Pihak ketiga, Bank Jatim, keuntungan , Digital Banking, Financial Management