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Personal financial management behavior has gained prominence amid economic globalization, digital transformation, and crisis-induced shifts that reshape individual decision-making, budgeting, saving, and risk practices. This study conducts a comprehensive bibliometric analysis to chart the intellectual structure, growth patterns, and future orientations of research in this domain. Drawing on 312 English-language publications from the Scopus database spanning 2000 to 2024, the analysis employs VOSviewer for co-authorship, keyword co-occurrence, and co-citation mapping, complemented by performance metrics on trends and productivity. Findings reveal a marked acceleration in scholarly output, particularly after 2020, driven by heightened attention to digital tools and resilience factors. Thematic clusters highlight progression from foundational literacy and demographic influences to psychological mediators (e.g., self-efficacy, attitudes) and outcomes centered on well-being and socialization. Geographic contributions concentrate in the United States and Indonesia, with strong Asia-Pacific networks, while productive authors form specialized collaborative hubs. The intellectual base integrates behavioral frameworks with empirical applications, underscoring interdisciplinary depth. These insights address fragmentation in prior work by providing a unified knowledge map, revealing gaps in cross-cultural integration and dynamic digital modeling. Implications extend to guiding targeted interventions for financial education and policy, fostering individual resilience in volatile environments. This synthesis supports scholars and practitioners in advancing evidence-based approaches to sustainable personal finance practices.

A healthy and sustainable company is the primary measure of financial performance. Approaches such as financial ratios are not sufficient to assess financial performance; methods that provide a more comprehensive picture of a company's economic value creation are also needed. Economic Value Added (EVA) is one method that can be used in performance measurement. This study aims to determine the financial performance of PT Astra Otoparts Tbk from 2020–2023 using the Economic Value Added (EVA) method, through a quantitative descriptive approach. The annual financial reports of PT Astra Otoparts Tbk from 2020 to 2023 obtained from the official website of the Indonesia Stock Exchange and the company's official website are the data used in this study. The financial performance of PT Astra Otoparts Tbk from 2020 to 2023 is considered good based on the results of the study, because the company was able to generate a positive EVA value each year, indicating that the company has succeeded in creating economic added value for shareholders and maintaining its business continuity.

This study was conducted with the aim of evaluating the dynamics of the financial condition of PT Indofood Sukses Makmur Tbk over a five-year period, namely from 2019 to 2023. This writing applies a quantitative descriptive methodology sourced from secondary data through audited annual financial reports. The main instruments in this data analysis include three pillars of financial ratios: Current Ratio (CR) as a representation of the liquidity aspect, Debt to Asset Ratio (DAR) to measure the level of solvency, and Return on Equity (ROE) as a benchmark for the effectiveness of the company's profitability. Through annual calculations and trend analysis, this study captures the development of the issuer's performance longitudinally. The results of the observation show a significant strengthening in the company's liquidity position, where the Current Ratio jumped from 127% in 2019 to 192% at the end of the 2023 period. In line with that, the solvency profile shows fundamental improvements; Debt reliance, which had reached 51% in mid-2020-2021, was successfully reduced to 46% in 2023. Meanwhile, the company's profitability demonstrated stable resilience, with a consistent ROE of 10% to 13%, despite fluctuations due to operational cost dynamics. Overall, PT Indofood Sukses Makmur Tbk demonstrated excellent financial health through strategic capital and asset management. As a sustainability measure, management is advised to continue optimizing current assets and tightening cost efficiency to secure future profit margins.

This study aims to examine the influence of non-performing loans (NPLs) on the financial performance of KSP Kopdit Hiro Heling, Maumere Branch, during the period 2020–2024. Non-performing loans are among the most critical issues faced by credit unions, as they can disrupt liquidity, reduce income, and negatively affect the distribution of the Remaining Operating Results (SHU). The research adopts a descriptive method with a qualitative approach. Data sources include both primary and secondary data. Primary data were collected through direct interviews with the General Manager and Manager of KSP Kopdit Hiro Heling, Maumere Branch, while secondary data consist of loan disbursement records and NPL statistics covering the 2020–2024 period. The findings reveal that the level of non-performing loans fluctuated throughout the study period, directly impacting the cooperative’s financial performance. These fluctuations affected liquidity and SHU, which also varied annually. An increase in NPLs led to a decline in SHU due to reduced interest income and rising uncollectible receivables, whereas a decrease in NPLs contributed to improved SHU and enhanced financial stability. Interviews further indicated that NPLs were influenced by members’ limited repayment capacity, misuse of loans, weak monitoring, and external factors such as the COVID-19 pandemic and members’ economic conditions. The study concludes that higher levels of NPLs increase the risk of declining financial performance and SHU. Therefore, KSP Kopdit Hiro Heling, Maumere Branch, must strengthen creditworthiness analysis, improve monitoring and member assistance, and enhance collection systems to mitigate NPLs and safeguard financial stability in the future.

Savings and Loan Cooperatives (KSP) play a strategic role as microfinance institutions that promote members' financial welfare through savings and loan services based on trust and togetherness. This study aims to analyze profitability as the basis for financial performance assessment of KSP Credit Union Bahtera Sejahtera Kewapante during the 2023–2025 period. The analysis focuses on three main profitability ratios—Return on Equity (ROE), Profit Margin (PM), and Assets Turnover (AT)—along with interpretation of performance trends, causal factors of fluctuations, and their implications for the cooperative's operational sustainability. The research employs a descriptive quantitative approach with data collection techniques through direct observation, documentation of financial statements for the last three years, and financial ratio analysis. Results indicate a significant decline in profitability performance: ROE decreased from 2.01% (2023) to -0.91% (2024) and slightly improved to -0.25% (2025); Profit Margin fell from 13.81% to -7.75% and -2.24%; while Assets Turnover showed a downward trend from 0.049 times to 0.039 times in 2025. All ratios remain far below ideal standards (ROE ≥10%, PM ≥20%, AT ≥1 time), indicating inefficiency in capital management, insufficient income to cover operational expenses, and low asset productivity. These conditions are caused by declining business income, rising operational costs, and weakening member economic activity. The findings confirm the critical need for optimizing productive loan disbursement, enhancing operational cost efficiency, and increasing active member participation as essential strategies to restore profitability and ensure the long-term sustainability of the cooperative.

This internship report aimed to describe the results of the analysis of employee performance at the Secretariat of the DPRD of Sikka Regency, particularly in providing administrative support for the budgeting function and achieving organizational accountability. The internship was conducted for four months, from August 11 to December 12, 2025, and took place in the Budgeting and Oversight Division. Data collection methods used in preparing this report included participatory observation of bureaucratic activities, structured interviews with the Head of the Budgeting and Oversight Division, and review of internal documents such as the 2024 Performance Report (LAKIP). The analysis focused on identifying operational obstacles and formulating effective problem-solving strategies.The results of the analysis showed that although administrative governance had generally been implemented in accordance with procedures, significant constraints were still found, including limited human resource competencies, low levels of work discipline, and inadequate facilities and infrastructure. These issues affected delays in the completion of financial accountability reports (LPJ), which in turn influenced the credibility of budget accountability. As a solution, this report formulated optimization strategies through strengthening periodic technical guidance (Bimtek), increasing staff supervision, and improving the effectiveness of internal communication patterns. The implementation of these strategies is expected to ensure the creation of work efficiency and sustainable budget accountability within the Secretariat of the DPRD of Sikka Regency.

Taxes play a vital role as the primary source of state revenue and a key instrument for financing national development through the State Budget (APBN). This study aims to analyze the determinants of tax compliance among Micro, Small, and Medium Enterprise (MSME) taxpayers in Semarang City, with a particular focus on the effects of tax policy, subjective norms, and financial performance. A quantitative associative approach was employed, using primary data collected through questionnaires distributed to 100 MSME taxpayers selected via purposive sampling. The data was analyzed using the Partial Least Squares (PLS) method with WarpPLS software. The results indicate that tax policy and subjective norms have a positive and significant effect on MSME tax compliance, while financial performance shows no significant effect. The adjusted R² value reveals that the model explains 87.2% of the variance in taxpayer compliance. To enhance MSME tax compliance, the government should simplify tax regulations, strengthen social norms through education and community engagement, and ensure consistent, transparent, and fair implementation of tax policies

This study aims to analyze the profit of the banana chips home industry "Sukses Abadi Snack" owned by Mrs. Suyamiati in Unaaha City. The respondent was purposively selected, focusing on the owner of the business. Data were analyzed using the profit analysis method to assess the financial performance of the business. The results indicated that the total cost of the business amounted to Rp. 5,864,025 per month. The breakdown of costs included fixed costs of Rp. 76,025 per month and variable costs of Rp. 5,788,000 per month. The total income generated by the banana chips business was Rp. 13,392,000 per month. The profit was determined by subtracting the total costs from the income. The net profit earned by the "Sukses Abadi Snack" home industry in producing banana chips reached Rp. 7,604,000 per month. This shows that the banana chips business is profitable and generates a substantial monthly profit for the owner.

This article examines the digitalization of Islamic education management in the Industry 5.0 era by emphasizing a shift from mere “digital administration” to value-based governance. The focus goes beyond adopting applications; it highlights a deeper transformation in how institutions manage processes, data, services, and decision-making to enhance effectiveness, accountability, and alignment with the broader purposes of Islamic education. The article synthesizes key pillars of transformation, including system integration across academic, financial, and learning services, strengthened data governance, capacity building for human resources, and cultural change management. While digitalization may improve efficiency and transparency, the article also discusses recurring risks such as digital divides, organizational resistance, vendor dependency, and ethical/privacy concerns, along with practical mitigation strategies. The main contribution is a conceptual governance framework that connects service performance indicators with institutional values, enabling digital transformation to remain meaningful, trustworthy, and sustainable rather than purely technical or procedural.

Tax Management refers to a company’s efforts to manage its tax obligations efficiently and legally in order to optimize net income. This study aims to examine the effect of Fixed Asset Intensity and Leverage on Tax Management, with Profitability as a moderating variable, in mining companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. This research is conducted because tax management practices are considered to potentially influence corporate profitability and financial performance. The study is grounded in Agency Theory and employs a quantitative approach. The sample was selected using purposive sampling, resulting in 28 companies observed over four years, with a total of 112 secondary data observations obtained from annual reports or financial statements. Data analysis was performed using EViews 13 with a Moderated Regression Analysis (MRA) approach. The findings indicate that: (1) Fixed Asset Intensity has no significant effect on Tax Management; (2) Leverage has a significant negative effect on Tax Management; (3) Profitability does not moderate the relationship between Fixed Asset Intensity and Tax Management; and (4) Profitability strengthens the effect of Leverage on Tax Management.

Fluctuations in company value in the non-cyclical consumer goods sector demonstrate the importance of sustainability strategies amidst increasingly fierce economic competition. This study aims to examine the influence of Green Accounting, Environmental Performance, and Industry Competition on Firm Value, and to assess whether Investor Sentiment strengthens this relationship. Using a positivistic quantitative approach, secondary data from the financial statements of companies listed on the Indonesia Stock Exchange (IDX) over the past three years were analyzed using PLS-SEM. The results show that all three independent variables significantly influence Firm Value, while Investor Sentiment only significantly moderates the relationship between Green Accounting and Firm Value. These findings broaden the scope of stakeholder theory by revealing the synergistic effect of market sentiment on green environmental disclosure. Consequently, management in the non-cyclical sector needs to strengthen environmental transparency and green performance, while being responsive to investor sentiment to maximize firm value.

Stocks represent a capital market instrument with the potential to generate high returns. When making investment decisions, investors typically assess various internal aspects of a company, including its financial performance. The objective of this study is to examine the influence of profitability, liquidity, and leverage ratios on stock prices in the Indonesian banking sector, with a particular focus on state-owned banks, in both partial and simultaneous regression models. The methodology employed is quantitative analysis, with a secondary data set being utilized. The sample was determined using a purposive sampling technique, covering four state-owned banks (BRI, BNI, Mandiri, and BTN) for the 2010-2024 period. The findings of the analysis demonstrate that profitability and leverage exert a substantial negative influence on the stock prices of these banking institutions, while the liquidity ratio does not demonstrate a significant effect. Concurrently, all three variables exert an influence on stock prices, with an R-squared value of 58%.

Regional financial management in the era of decentralization demands absolute transparency and accountability from local governments to the public. This article is the result of a Public Sector Audit Project aimed at critically analyzing the interrelationship among the three main pillars of auditing: financial accountability, regulatory compliance, and performance effectiveness through the Value for Money framework (3E: Economy, Efficiency, and Effectiveness). The methodology employed is descriptive qualitative research using document analysis techniques on Audit Reports (Laporan Hasil Pemeriksaan/LHP) and regional financial management regulations. The findings reveal an “accountability paradox,” where the achievement of an Unqualified Opinion (Wajar Tanpa Pengecualian/WTP) does not fully correlate with the absence of corruption practices or improvements in public welfare. The study identifies procurement of goods and services as well as grant expenditures as areas particularly vulnerable to non-compliance. Furthermore, the effectiveness aspect of budgeting is often neglected due to the predominantly administrative focus of audits. This article recommends transforming the role of Government Internal Supervisory Apparatus (APIP) into strategic partners, strengthening auditor independence, and integrating information technology–based audits to mitigate maladministration risks and ensure tangible economic benefits for society.

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in accelerating regional economic growth and improving community welfare. However, MSMEs in North Sumatra Province continue to face various challenges, particularly limited access to capital, low adoption of digital technology, and insufficient business assistance. This community service program aims to strengthen the MSME ecosystem through integrated empowerment initiatives, including facilitating access to financing, enhancing the use of internet-based technologies, and improving the capacity of MSME actors. The methods applied include business mentoring, training activities, and analysis of MSME performance in both short-term and long-term perspectives. The results indicate that expanded access to capital and increased adoption of digital technology contribute positively and significantly to MSME income growth in both the short and long term. Interestingly, the absence of guidance, training, and extension services shows a positive correlation with income in the short term but has a significant negative impact on business sustainability and stability in the long term. Furthermore, reliance on bank loans consistently demonstrates a significant negative effect on MSME performance across both analytical periods. These findings highlight the importance of building a sustainable MSME ecosystem through continuous mentoring, improved financial literacy, and adaptive digital transformation to ensure long-term business resilience.

This study is motivated by the importance of financial and asset management strategies in supporting the operational effectiveness of the Regional Disaster Management Agency (BPBD) of Central Sulawesi, which plays a strategic role in disaster mitigation, preparedness, emergency response, and post-disaster recovery. The main problems addressed are how financial and asset management strategies are implemented, to what extent they affect operational effectiveness. The objectives of this research are to analyze the applied strategies, assess their influence on operational effectiveness, and identify challenges as well as relevant solutions.The literature review refers to public financial management theories, regional asset management, and previous studies highlighting the relationship between financial governance, accountability, and public sector performance. This study employs a quantitative approach with a descriptive design. Data were collected through literature study, observation, interviews, and questionnaires distributed to BPBD staff in finance and asset divisions. The analysis included validity and reliability tests, along with multiple linear regression to examine the effect of independent variables on operational effectiveness. The findings show that BPBD Central Sulawesi’s financial management strategy in 2024 achieved a realization rate of 89–100% in most programs, although imbalances were found in certain activities such as the disaster management system arrangement, which only reached 38%. In terms of asset management, fixed assets dominate with a book value of IDR 19.6 billion, with significant growth in equipment and machinery. Regression analysis results indicate an R² value of 0.817, meaning that 81.7% of operational effectiveness is influenced by financial and asset management strategies, while the remaining 18.3% is explained by other factors.The study concludes that financial and asset management strategies significantly affect BPBD’s operational effectiveness. Nevertheless, challenges such as limited human resources, inadequate information systems, and discrepancies in budget realization require solutions through capacity building, technology utilization, and improved planning mechanisms to optimize disaster management effectiveness.

This study examined the operational performance of CV Fortis Sportwear Indonesia (FSI) before implementing the Balanced Scorecard approach, identified the factors that hindered each Balanced Scorecard perspective, and analyzed the company's operational performance when measured using this approach.This study employed a descriptive quantitative method, aimed at providing a systematic, factual, and accurate overview of CV FSI's operational performance based on the Balanced Scorecard approach. Data were collected through interviews, questionnaires, observations, and literature review to obtain information related to the four main perspectives of the Balanced Scorecard: financial, customer, internal business processes, and learning and growth.After implementing the Balanced Scorecard, the performance evaluation of CV Fortis Sportswear Indonesia became more comprehensive compared to the previous system, which focused solely on financial aspects. The financial perspective showed improvement, but the customer aspect remained adequate, with declining retention and increasing complaints. Internal business processes still faced inefficiencies and quality issues, despite the introduction of new technology. The learning and growth perspective also improved through training, but employee satisfaction remained moderate. The Balanced Scorecard proved to provide a more comprehensive performance assessment and identified the need for improvements in customer, internal processes, and human resource development.

This study aims to review the perspectives of MSME owners in the Gonilan area, particularly regarding part-time workers and their use in improving operational cost efficiency. The Gonilan area is known to have many MSMEs operating in various sectors, making this study relevant for understanding the challenges they face. A qualitative method was chosen so that the researcher could conduct in-depth interviews with three MSME owners. The informants were selected because they employed both full-time and part-time workers. The interview results showed that part-time workers were effective in reducing operational costs, such as more flexible hourly wages, although there were some disadvantages. The main disadvantages of part-time workers included lack of experience and limited working hours, which could be overcome through extra training and clear task distribution so that they could focus and increase productivity. The study concluded that the use of part-time workers has a significant impact on the operational cost efficiency of MSMEs, helping owners navigate the market without excessive financial burdens and encouraging long-term business growth.

The study aimed to find out the nature of the budget, know the modern techniques of preparing and implementing the budget, and the consequences of preparing budget based on the modern techniques on performance of government. The descriptive-analytical approach was used to meet the objectives and hypotheses of the research. The data was gathered through a questionnaire whereby 60 questionnaires where distributed to a sample population of accountants working in the Financial Affairs Department at the General Directorate of Education in Wasit Governorate (Iraq), and 57 questionnaires were collected to establish the views of the accountants regarding the effect of preparing and implementing budgets under the modern techniques on the government performance. This paper came up with a number of conclusions. Preparation of the general budget of the state is a technical and political process that involves and is involving different actors in the state. The budget preparation process is a technical process since it involves numerous key calculations that can be used to quantify the anticipated revenues, the cost of activities likely to be obtained in the year and estimation of the planned expenditures. The process of preparing the budget through the traditional ways (line-item budgeting) does not contribute to the optimal planning and budget allocation of the state and, therefore, the fulfillment of the goals laid out by the countries. This paper advises on the need to focus on the current approaches in the budget preparation because they enhance governmental performance, enhance the effectiveness and efficiency of state expenditures, strive to diversify the income, and convert the policies and goals of the state into a definite and actualized reality on the ground, with the help of standards and indicators that modern means of preparing the budget have offered. And to act to modernize the budget system in Iraq, profiteering with the experience of other countries in this domain, and that modernization be a progress, commencing with the budgeting of some ministries or departments within ministries and bodies gradually with the aim of acquiring more experience and expertise, and then meet the impediments which will emerge to proceed to a complete transition.

Koperatives are a form of people-based economic organization that play a strategic role in improving community welfare and strengthening the national economy. However, many cooperatives still face organizational and managerial challenges that limit their economic performance. This study aims to analyze the relationship between cooperative organizational structures, governance mechanisms, and the economic performance of cooperatives in the context of modern economic transformation. A qualitative descriptive approach was employed to gain an in-depth understanding of organizational practices within cooperatives. Data were collected through in-depth interviews, participatory observation, and document analysis involving cooperative managers, members, and supervisors selected purposively. The findings indicate that cooperatives with clear organizational structures, professional management, transparent governance, and active member participation tend to demonstrate better economic performance and sustainability. Conversely, weak organizational arrangements and low member involvement are associated with stagnation in cooperative economic activities. These results highlight that organizational quality is a key determinant of cooperative success, not merely financial factors. The study implies that strengthening cooperative governance, improving human resource capacity, and enhancing member participation are essential strategies to increase the competitiveness of cooperatives in the digital economy era. This research contributes to the development of cooperative economic theory and provides practical recommendations for cooperative managers and policymakers.

Local government budget management is a crucial element in regional governance, as it directly impacts accountability, transparency, and efficiency in public service delivery. To support effective regional financial management, the Indonesian Government has established the Government Internal Control System (SPIP), as stipulated in Government Regulation Number 60 of 2008. This study aims to examine the role and practical implementation of SPIP in regional budget management through a case study of the Regional Financial and Asset Management Agency (BPKAD) of Dumai City. Using a qualitative case study approach, this study analyzes regional financial documents, audit reports from the Regional Audit Agency (BPKAD), as well as laws and regulations and internal policies governing SPIP implementation. The results indicate that SPIP has been implemented in BPKAD Dumai City throughout the budget management cycle, from planning and implementation to reporting and accountability. However, its implementation has not reached an optimal level due to constraints such as limited leadership commitment, inadequate human resource capacity, and suboptimal internal oversight mechanisms. Therefore, improving SPIP implementation is a strategic step to realize accountable, transparent, and performance-oriented regional financial governance.