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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.

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.  

This community engagement initiative was organized by the Faculty of Economics and Business, Department of Accounting, University of Bengkulu, Indonesia. The activity aimed to enhance financial literacy and public awareness of the Sharia capital market among residents of Sri Kuncoro Village, Central Bengkulu. The training focused on technical analysis of Sharia-compliant stocks, introducing participants to key concepts such as price trends, candlestick patterns, support and resistance levels, and the use of technical indicators aligned with Islamic financial principles. The objective was to empower the local community with practical skills and knowledge to participate responsibly and ethically in Sharia-based stock trading. The results showed a significant increase in participants' understanding of technical analysis tools and their confidence in investing in the Sharia capital market.

This Community Service activity aims to increase the capacity of women farmer groups (KWT) in developing human resources (HR) in the agricultural sector. KWT plays a crucial role as agents of change in improving food security and family welfare. However, limited knowledge, managerial skills, and access to technology are often major obstacles. The research method used was a qualitative approach with a case study technique. Data were collected through participant observation, in-depth interviews, and Focus Group Discussions (FGDs) with KWT members. The results showed that capacity building can be achieved through several strategies, including: 1) Continuous training on innovative cultivation techniques, financial management, and agricultural product marketing; 2) Intensive mentoring by agricultural extension workers in implementing new practices; and 3) Facilitating access to resources such as capital, market information, and appropriate technology. This capacity building not only increases agricultural productivity but also strengthens women's economic independence, self-confidence, and strategic roles in decision-making at the community level. Thus, strengthening KWT in human resource development is an important investment to realize a more sustainable and gender-equitable agriculture. Furthermore, this community service activity highlights the importance of community participation in maintaining the program's sustainability. Active participation by KWT members in every stage of the program, from planning to evaluation, is crucial to ensuring that the program is tailored to local needs and conditions. Through collaboration between KWT, agricultural extension workers, and various other stakeholders, such as microfinance institutions and local governments, it is hoped that an ecosystem will be created that supports the growth and development of an inclusive and sustainable agricultural sector. This program is expected to have a long-term impact, not only on the welfare of KWT members but also on improving food security at the community level.

This community service activity aims to increase the financial independence of the Women Farmers Group (KWT) in Sudiang, Makassar, through a networking approach and strengthening financial literacy capacity. The main problems faced by the local KWT are the still low understanding of group financial management, limited access to financial information, and dependence on external assistance. Through socialization, training, and interactive discussions, participants were provided with an understanding of the basic concepts of financial independence, simple financial record keeping, collective fund management, and the importance of institutional networks as a sustainability strategy. The results of the activity showed an increase in members' understanding of the importance of financial literacy and the ability to design an internal financial system independently. In addition, strengthening networks with local stakeholders was also started as a first step towards finding a KWT business. The activity concluded with a question and answer session and the presentation of certificates to participants as a form of appreciation and ongoing motivation. Going forward, further mentoring is needed so that the empowerment process can continue to develop consistently. As a follow-up to this activity, a sustainable mentoring strategy is needed so that the understanding and skills that have been acquired do not just stop at the level of knowledge, but can be implemented in real life in the KWT's daily activities. This mentoring can include monitoring the group's financial records, facilitating access to microfinance institutions, and training in building partnerships with external parties such as government, academics, and the private sector. With structured mentoring, KWT is expected to be able to build a transparent and accountable financial management system and support the growth of sustainable, productive businesses. This aligns with efforts to strengthen women's independence in the agricultural sector while contributing to the welfare of families and the wider community.

As a major contributor to GDP and job creation, Micro, Small, and Medium Enterprises (MSMEs) play an important role in the Indonesian economy. The purpose of this study is to evaluate the extent to which MSME business actors are able to support tax compliance while maintaining their business continuity through the implementation of the Income Tax (PPh) Article 23 policy. in the form of services, rent, profits, interest, and royalties are subject to PPh Article 23 tax. The implementation of the Income Tax Article 23 policy using taxation theory, public policy theory, tax law theory, and public management theory, this study uses a descriptive analysis methodology. The impact of the implementation of this tax on the financial and administrative aspects of MSMEs is examined, as well as the efficiency of the tax deduction system in increasing tax compliance. The results of the study, the application of a final rate of 0.5% based on PP No. 23 of 2018 and the supporting deduction / collection method in the PPh Article 23 policy, help ease the tax burden for MSMEs. The source deduction scheme has succeeded in increasing state revenues and ensuring tax compliance. There are still issues regarding the effectiveness of this policy, especially related to administrative compliance, such as processing certification, which is required to obtain a lower final rate. The main obstacles are literacy among MSMEs, lack of knowledge about the tax administration process, and the possibility of double taxation for MSMEs that do not have certificates are the main challenges noted. have not utilized the available incentives optimally due to lack of awareness and familiarity with the policy. This study concludes that in order to increase the effectiveness of the Income Tax Article 23 policy for MSMEs, significant efforts need to be made, such as tax education, simplification of administration, and strengthening supervision. The suggestion that can be given is that this policy can provide the greatest benefits for the growth and sustainability of MSME businesses which are the foundation of the national economy.  

The development of the Islamic economy globally continues to show an encouraging increase. However, in Indonesia, Islamic financial literacy and inclusion are still relatively low. One of the main challenges is the gap between theoretical understanding and application of Islamic financial products, especially among Gen-Z students. This study aims to evaluate students' level of knowledge about Islamic finance and their tendency to manage their personal finances, as well as identify factors that hinder the use of Islamic financial services. This study used a descriptive qualitative method with data collection techniques through questionnaires. A total of 77 students from Universitas Pendidikan Indonesia (UPI) became respondents in this study. The results obtained show that although students have a fairly good level of literacy and high interest in the Islamic financial system, it has not been followed by real practice in everyday life. The findings emphasize the need to increase educational efforts, utilize digital media more effectively, and strengthen the accessibility of Islamic financial services among the younger generation.

Low financial literacy is caused by several factors. Research related to financial literacy in the Management Study Program of the Islamic University of North Sumatra is still rarely conducted so it is necessary to discuss and analyze what factors can influence financial literacy in the study program. This study uses a descriptive research method with the research approach used by the author is quantitative research. This approach uses a quantitative approach because it uses numbers, starting from data collection, data interpretation, and presentation of results. Based on the significance value (Sig.) in the F test, it can be concluded that the hypothesis is accepted. This means that Age (X1), and Parental Education Level (X2) simultaneously (together) have a significant effect on the Financial Literacy variable (Y). Based on the magnitude of the determination coefficient (R Square) of 0.902 or equal to 90.2%. This figure means that the variables Age (X1), and Parental Education Level (X2) simultaneously (together) influence the Financial Literacy variable (Y) by 90.2%. Management study program students are expected to be able to better understand Financial Literacy because this will be knowledge in the future and is also very important for the role of parents. The Adjusted R Square level reached 89.9% and the remaining 10.1% was influenced by other variables outside this regression equation or variables that were not studied or significant

Law enforcement against criminal acts of companies that do not pay and deposit BPJS contributions based on the Social Security Organizing Agency Law. To determine and analyze the factors that influence the enforcement of criminal acts against companies that do not pay and deposit contributions to the Social Security Organizing Agency. Where this research method is normative juridical and empirical juridical. Normative juridical research is conducted by examining library materials or secondary materials only. This research is also carried out by describing, examining and explaining and analyzing normative provisions associated with the research nisi. While empirical research is based on the reality that researchers get in the field. From the results of this study it is known that the application of criminal sanctions against companies that are in arrears of employment social security contributions in Gorontalo Province has not shown optimal effectiveness or in other words less effective, this is based on the findings showing that the application of criminal sanctions against violations of participation in the employment social security program has not been effective, because 64.48% of workers have not received the protection of the program. Factors that influence companies that do not pay and deposit contributions to the Social Security Organizing Agency, namely: Economic and Financial Factors of the Company, Level of Knowledge and Compliance, Perception of Benefits and Risks, Access and Ease of Payment, Law Enforcement and Sanctions, Social and Cultural Factors.

This activity aims to increase understanding of digital-based payments using the Quick Response Code Indonesian Standard (QRIS) for MSMEs and the general public in Kelurahan Suka Asih, Tangerang City. This activity was carried out using seminar methods, socialization and assistance in the use of QRIS for MSMEs. The results of this community service activity show that the knowledge and understanding of residents about QRIS has an impact on the use of QRIS in the future. This community service activity, in addition to supporting the Tangerang City government program in growing a digital-based people's economy, also opens wider access for the community to financial services to encourage financial inclusion and reduce economic disparities in Tangerang City.

The research aims to clarify the relationship between artificial intelligence and the future of the accounting profession, and to clarify the knowledge foundations of artificial intelligence and the future of the accounting profession and the application of the term artificial intelligence in the future of the accounting profession and highlight the position of the term artificial intelligence for the economic unit of the research sample, which is Asia cell Iraq Company. The research relied on the collection of data related to the theoretical aspect on a group of Arab and foreign sources related to the subject under research from books, research, studies, theses and university theses, as well as research and periodicals published on the Internet, as for the applied side, the research relied on field visits to the research sample and personal interviews with managers and officials in the research sample as well as to the accounting of the force the research reached a set of conclusions, the most important of which was that the subject of artificial intelligence itself is one of the contemporary topics that did not find any interest at the conceptual, practical and even academic levels, at least at the level of libraries and scientific research centers. After the results of the electronic field surveys showed that the Arab and Iraqi libraries are devoid of any author or detailed study on the subject, and in conclusion, the research reached a set of recommendations, the most important of which was the need to give the artificial intelligence variable greater research attention as one of the intellectual dialectics in contemporary literature in the field of accounting management and to highlight its role in achieving sustainable artificial advantage in the business environment.

This community service program aims to improve digital literacy and tax compliance among micro and small business operators in the WTC (Way Tebing Ceppa) tourism area, South Lampung. The primary issues addressed include the lack of digital financial recording practices and low awareness of tax obligations. Through a participatory approach involving training and mentoring, participants were introduced to digital business tools and basic tax administration. Results show a significant improvement in digital and fiscal knowledge, with increased use of financial recording applications and successful registration of Tax Identification Numbers (NPWP). This initiative supports the development of a transparent, compliant, and technology-adaptive tourism economy.

The purpose of this community service activity is to improve the knowledge of SMA Islam Andalusia Banyumas students about finance and teach them to use money wisely and independently starting from adolescence. The results showed that most students did not understand the basic concepts of financial literacy, such as the difference between needs and wants, budgeting, and the importance of saving. The training was conducted in one day with a participatory education approach. This method includes providing materials, group discussions, budgeting simulations, and individual reflections. This activity was attended by 80 students. The assessment results showed an increase in the average score from 52.4 in the pretest to 81.1 in the posttest. This activity also showed high active participation, with more than 88% of students actively involved in discussions and group assignments. This training proves that an experience-based approach can effectively improve students' understanding and awareness of personal financial management. Financial literacy instilled since high school has the potential to form a character of thrift, responsibility, and independence in facing future financial challenges

This study aims to analyze the role of personal financial management as an intervening variable in the influence of financial knowledge and financial attitudes on saving ability, for Accounting Study Program students in Surabaya. Using quantitative methods with a survey approach, data were collected through questionnaires distributed to 100 respondents. Data analysis was done by regression and path analysis. The results showed that Financial Knowledge did not have a significant effect on Personal Financial Management, while Financial Attitudes had a positive and significant effect. Financial Knowledge also has no significant effect on Saving Ability, while Financial Attitude has a positive and significant effect. Personal Financial Management has a positive effect on Saving Ability and acts as an intervening variable that strengthens the relationship between Financial Attitude and Saving Ability. This study concludes that Financial Attitude is more influential than Financial Knowledge on Saving Ability. The findings provide insights for educational institutions to focus on developing positive Financial Attitudes and suggest the integration of practical financial education in the curriculum.

Interesting agricultural cultivation technology that is easy to apply by the community, namely hydroponic agribusiness. Plant cultivation techniques without using soil, but using water enriched with nutrients needed by plants. These hydroponic plants are becoming increasingly popular because they are efficient, environmentally friendly, and can be done in limited land. This activity was carried out with the background of raising awareness, knowledge, insight, and skills in cultivating vegetables using the hydroponic method. The form of this activity is socialization carried out and attended by students, administrators and staff of Ma'had Zaadul Ma'ad on Jl. Padat Karya Lorong Melati RT 01, Talang Jambe Village, Sukarame District, Palembang. namely lectures, discussions, and direct practice on hydroponic cultivation. This activity received a good response from PKM participants, where participants enthusiastically followed the course of the workshop activities, namely making hydroponic plant seeds, hydroponic devices, making AB mix nutrients, planting, harvesting, to preparing financial reports. Hydroponic plants have a higher selling value compared to other plants. Of course, this is a potential profitable and promising business opportunity, so that male and female students, administrators and staff can utilize the yard to cultivate hydroponic plants. The prospects for this plant are very bright in the long term because consumer demand never stops. This program has a significant positive impact, but it is recommended that there be further development to expand the reach and sustainability of activities.

KKN-Thematic (Real Work Lecture) is a form of student service to the community as part of the tridharma of higher education. This program aims to support village development and provide students with the opportunity to practice the knowledge they have learned directly. The purpose of this program is to identify challenges and opportunities in aligning the village financial management system to be more effective. A case study approach is used to analyze the implementation process and collect data on the integration efforts. Some of the problems faced by Baskara Bakti Village include data compatibility, limited technical capacity, and information gaps between SISKEUDES and PDAM. This service activity underlines the importance of strengthening institutional coordination, increasing technical support, and developing standard data formats to facilitate smooth integration in SISKEUDES. By addressing these challenges, villages can optimize financial management practices and improve the provision of public services.

This study seeks to understand how students in Lampung Province are influenced by social media influencers, their level of investment knowledge, their capital, and their risk tolerance when it comes to investing. The research highlights the significant role of investment in the economic system, emphasizing its dual function as a funding source for companies and an opportunity for investors to gain returns. The increasing trend of investment in Indonesia, particularly among the youth, indicates a growing interest in capital markets. Utilizing a quantitative approach, data was collected from 136 active students through online questionnaires. The study used multiple regression methods to look at how investment interest was correlated with the independent variables (knowledge of investing, capital, risk tolerance, and social media influencers). The findings reveal that investment knowledge and the percentage of income allocated for investment positively and significantly affect students' investment interest. Conversely, the influence of social media and risk tolerance did not show a direct impact. Notably, income as a moderating variable demonstrated a complex role, weakening the direct effects of knowledge and investment percentage while strengthening the influence of risk tolerance. The study suggests enhancing financial literacy programs and encouraging early financial management education to foster investment interest among students.

Retirement represents a crucial period in the existence of every individual that requires careful financial planning. This study aims to examine the influence of partial financial literacy on pension fund planning for workers in Bekasi Regency and partial future orientation on pension fund planning for workers in Bekasi Regency. The research method employed involved a sample of 100 employees in Bekasi Regency.. The method employed for gathering data was a questionnaire. The collection of samples approach employs probability sampling through a staightforward random sampling technique. The analysis methods used were validity, reliability test, t-square and R-square test. The analysis tool used is PLS (Partial Least Square) where the processing uses Smart PLS 4.0 software. The study’s findings indicated that financial literacy did not influence pension fund planning  for workers in Bekasi Regency with a p value of 0.164, future orientation had a significant effect on pension fund planning for workers in Bekasi Regency with a p value of 0.000. The R Square value of the results of this study is 33.9%. This study is anticipated to deliver the  development of research knowledge in the field of financial science related to pension fund planning and for workers in Bekasi Regency may be utilized in an attempt to enhance pension fund planning. Advice for workers in Bekasi Regency to improve financial literacy, future orientation and education about the importance of pension fund planning. The more aware and motivated workers are about their financial needs in retirement, the more likely they are to plan for retirement well. It is anticipated for the upcoming researcher to delve deeper into alternative factors that affect pension fund planning, further increase the research sample and broaden the range od the research subject.

Micro, Small, and Medium Enterprises (MSMEs) are an essential component of Indonesia's economic framework. MSMEs need to improve their business performance stability to maintain economic stability. This research aims to determine the influence of accounting information systems, financial literacy, and management accounting practices on MSME business performance in the city of Semarang. The population of this research is 187 MSMEs, with a sample of 100 MSMEs that have more than 5 employees (purposive sampling method). The findings show that the variables SIA (Accounting Information System) and PAM (Management Accounting Practices) have a significant positive impact on KB (Business Performance), indicating that any increase in these variables will enhance MSME business performance. Conversely, the LK (Financial Literacy) variable has a negative and insignificant impact on KB, indicating that many MSMEs do not fully understand financial literacy in terms of knowledge and benefits. However, LK and SIA have a significant positive impact on PAM, demonstrating that optimal PAM implementation supports MSME business performance. There is a significant positive indirect effect of LK and SIA on PAM and KB, highlighting the importance of financial literacy and accounting information systems in improving MSME business performance.  

UMKM or the abbreviation of Micro, Small and Medium Enterprises is a business unit that is currently starting to be widely developed in the community as a major part of the economic program in Indonesia. Currently, the financial recording process on the part of UMKM is still not in accordance with the established standards. The problems faced are the difficulty in recording finances and the lack of knowledge in making financial reports. UMKM transaction data is still recorded manually or by hand, in addition, UMKM often experiences loss of transaction data. In an effort to improve the efficiency and standards of UMKM financial reports, an application is needed that can help UMKM in recording finances and making financial reports. This application aims to facilitate UMKM financial recording. The prototype method is used in designing the application, the use of this method facilitates iteration and initial testing involving input or feedback from users directly. The black box testing method is used to ensure that the functionality of the UMKM accounting application runs well. This study produces an Accounting Application that can facilitate UMKM in recording finances and making reports in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM).