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This community service program aims to improve access to economic education for the people of Hukurila Village, Leitimur Selatan District, Ambon City, with a focus on financial management and the empowerment of small businesses. The majority of the population in Hukurila Village depends on agriculture and fisheries, yet they still face challenges in efficiently managing resources and lack understanding of personal and business financial management. Through a series of training sessions and workshops, this program provides knowledge on financial planning, household budget management, and effective small business management techniques, enabling the community to enhance their economic independence. Additionally, the program introduces simple technologies for financial management and marketing business products, with the goal of expanding market reach for local products. By improving economic literacy and introducing technology, it is hoped that the people of Hukurila Village will be able to manage their finances and businesses more wisely, reduce dependence on external aid, and create sustainable economic independence. This program is expected to serve as a model for economic empowerment in other remote villages, promoting well-being through an inclusive and technology-based approach to economic education.

This study aims to evaluate the influence of Green Finance, Profitability, and Capital Structure on Firm Value in the mining sector listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. The research is motivated by the growing importance of sustainability and financial management strategies in enhancing corporate competitiveness in an increasingly globalized market. A quantitative approach was employed using multiple linear regression analysis, with 22 companies selected through purposive sampling. The findings indicate that, simultaneously, the three independent variables have a significant effect on firm value. Individually, Green Finance and Capital Structure have a positive and significant influence, while Profitability does not show a significant impact. Capital Structure is found to be the most dominant factor affecting firm value, followed by Green Finance. This suggests that companies with sound capital management and strong commitment to sustainability practices are more valued by the market. This research contributes to both theoretical and practical perspectives in financial management, particularly in understanding how financing strategies and sustainability efforts influence market valuation. The findings also recommend that mining companies strengthen their integration of ESG principles and enhance financial efficiency to support long-term value creation and competitiveness

The 2025 Independent Community Service Program (KKN) of the University of Muhammadiyah North Sumatra will be held in Dalu 10A Village, Tanjung Morawa District, Deli Serdang Regency. This activity aims to increase the understanding and concern of elementary school students for the environment through the natural literacy program. The educational approach is carried out through organic and inorganic waste introductions, recycling of used goods, and planting plant seeds in the school environment. In addition, students also carry out supporting activities such as financial management education, MSME promotion, and socialization of the importance of investment for students. To strengthen student understanding, the KKN team also prepared simple learning media in the form of posters and mini modules that make it easier for students to recognize the types of waste and simple steps to maintain cleanliness. The school is also involved through routine coordination to ensure the sustainability of the program after the KKN is completed. The results of the implementation show an increase in student awareness in maintaining school cleanliness, the emergence of environmentally caring behaviors, and the active involvement of the community and the school in maintaining the sustainability of the program. Overall, this KKN program has succeeded in fostering the value of social responsibility, ecological concern, and strengthening synergy between students, schools, and village communities in supporting a cleaner and more educational environment.

This study investigates the effectiveness of digital transformation in enhancing client acquisition, using a case study of a lamp business in Indonesia. Established in 2021, the company initially operated through traditional offline channels but expanded to online platforms in 2022, integrating digital tools including AI-based financial management systems to streamline operations and support decision-making. The research focuses on comparing offline and online strategies, examining key performance indicators such as revenue contribution, customer acquisition costs, conversion rates, and operational challenges encountered in both modes. In addition, the study explores whether the observed revenue growth following digitalization is primarily driven by online sales or whether it benefits from a hybrid approach that combines both online and offline channels. By analyzing these aspects, the study seeks to provide insights into the practical implications of digital transformation for small and medium-sized enterprises (SMEs), particularly in the Indonesian market. The findings are expected to clarify whether adopting digital strategies offers a measurable advantage over traditional methods in terms of efficiency, cost-effectiveness, and market reach. Ultimately, this research aims to inform SME owners and managers about best practices for leveraging digital tools to enhance client acquisition and drive sustainable business growth.

Every year, companies are required to prepare financial reports that include information on their financial condition, performance, and cash flow. This report demonstrates management's accountability for the resources they manage. One of the most important elements in this report is profit. This profit figure is closely monitored by report users, as it is considered a key measure of management's achievements and performance. However, in their financial management, manufacturing companies often face problems related to earnings management practices. Earnings management is an attempt by company management to manipulate or arrange financial reports, especially profits, for specific purposes. This practice can be carried out to demonstrate better financial performance, meet market targets, or reduce tax burdens. The purpose of this study is to determine the determinants of earnings management, such as intellectual capital, inflation, and third-party funds. This study utilizes information taken from the financial reports of manufacturers listed on the Indonesia Stock Exchange (IDX) using a purposive sampling method that meets the exploratory steps. This research period was taken over three years, with 78 observations used from 26 manufacturing companies. This research method used Eviews 12 with secondary data types. The results of the study show that there is a positive influence between intellectual capital on profit management, and there is no influence of inflation on profit management, and third party funds do not have a significant influence on profit management..

The 2025 Independent Community Service Program (KKN) of the University of Muhammadiyah North Sumatra was held in Dalu 10A Village, Tanjung Morawa District, Deli Serdang Regency. This activity aims to increase elementary school students' understanding and awareness of the environment through a nature literacy program. An educational approach was carried out through activities introducing organic and inorganic waste, recycling used goods, and planting seedlings in the school environment. In addition, students also carried out supporting activities such as financial management education, MSME promotion, and socialization of the importance of investment for students. The implementation results showed an increase in student awareness in maintaining school cleanliness, the emergence of environmentally conscious behavior, and active involvement of the community and school in maintaining the sustainability of the program. This KKN program successfully fostered values of social responsibility and ecological awareness among students and strengthened the synergy between students, schools, and the village community.

This community service activity was motivated by the still low ability of business owners to maintain financial records and digital promotions. Pak Joko Chicken Slaughterhouse is one of the MSMEs experiencing challenges in financial management due to its manual system and lack of use of digital media for business promotion. The objective of this activity was to improve managerial capacity through Microsoft Excel-based digital bookkeeping training and online marketing training with Google Maps and Instagram. The method used was a participatory approach through three stages of activities: field surveys, training, and evaluation of results. The results of the activity showed an increase in partners' understanding and skills in maintaining more structured and accurate financial records using Excel. Partners also succeeded in creating business profiles on Google Maps and business Instagram accounts used to promote products digitally. The tangible impact of this activity is increased awareness of the importance of financial records and digital promotions, as well as increased business competitiveness. In conclusion, digital bookkeeping and digital marketing training has proven effective in driving the transformation of traditional businesses to modern, technology-based management.

Tax avoidance is a corporate strategy to reduce tax minimizing tax liabilities while remaining compliant with applicable tax regulations. This strategy is considered significant in financial management practices, as it serves as a legitimate and efficient tax planning tool to optimize a company's financial condition. The purpose of this study is to analyze the effect of leverage, sales growth, and corporate risk on tax avoidance practices in energy companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2024. This research employs a quantitative method utilizing secondary data gathered from annual reports of companies, which were accessed via the official website www.idx.co.id and each energy sector company's official website. The analytical method employed in this study is multiple linear regression. The population consists of energy sector firms listed on the IDX during the 2020–2024 period, and a sample of 80 data obtained using purposive sampling based on certain relevant criteria. The results of the study indicate that leverage affects tax avoidance, while sales growth and corporate risk do not affect tax avoidance. Simultaneously, leverage, sales growth, and corporate risk affect tax avoidance.

Poverty reduction in Indonesia is supported by economic activity and social assistance programs, the government provides business capital loans so that people do not depend on social assistance. One of them is PNM Mekaar which aims to develop and empower MSMEs in order to improve the economy and improve the welfare of program implementers, namely underprivileged women. However, problems occur in the implementation of this program, such as use of business capital for personal needs and weekly installment bills without training for customers. This study aims to determine the effectiveness of capital provided by PNM Mekaar for socio-economic needs of families in Sitinjak, South Tapanuli. This research uses descriptive qualitative methods so researchers can better understand the problems that occur. Data collection techniques in is interviews, observation, literature study and documentation. The conclusion obtained from the results of this study is that business capital loans provided by PNM Mekaar are not effective in meeting the socio-economic needs of families. Effectiveness can be measured through following 5 indicators: 1). Indicators of program understanding which show that there are customers who do not know about the purpose of Mekaar, 2). Target accuracy shows that there are customers who are not classified as underprivileged, 3). Timeliness shows that there are customers who do not attend group meetings and are delinquent in weekly payment installments, 4). Achievement of goals shows that only customers who have a business that has increased income, the businesses run by customers are in the MSME and Agriculture sectors. 5). Real changes show that customers' personal financial management is not yet good. Meanwhile, the socio-economic needs of the family which include food, clothing, shelter, education, and health can be met even before becoming PNM Mekaar customers.

This study aims to examine and analyze the influence of financial literacy and financial planning on financial management with financial attitude as a mediating variable among production employees of PT. Yih Quan Footwear Indonesia. This research employs a quantitative approach. The population consists of production employees of PT. Yih Quan Footwear Indonesia located in the Batang Integrated Industrial Estate, with a total sample of 112 respondents. Data were collected through an online questionnaire distributed via Google Form. The data analysis technique includes the analysis of the structural model (Inner Model), measurement model (Outer Model), and hypothesis testing. Data processing was carried out using SmartPLS 4 software. The results indicate that financial literacy has no significant effect on financial management, while financial planning has a positive and significant effect on financial management. Furthermore, financial literacy positively and significantly influences financial attitude, whereas financial planning shows no significant effect on financial attitude. Financial attitude has a positive and significant impact on financial management and mediates the relationship between financial literacy and financial management. However, financial attitude does not fully mediate the relationship between financial planning and financial management. These findings highlight the importance of enhancing employees’ financial literacy and attitudes to enable more prudent, structured, and sustainable financial management.

Village-Owned Enterprises (BUMDes) function as important economic institutions that contribute to enhancing the welfare and independence of rural communities. BUMDes Maju Rahayu, as one of the rapidly developing BUMDes, requires a reliable and effective accounting information system to support transparent and accountable financial management. This study aims to evaluate the implementation of the accounting information system at BUMDes Maju Rahayu using a qualitative approach with a case study method. Data collection was conducted through in-depth interviews with BUMDes managers and direct observation of financial recording and reporting processes. The findings reveal that the existing accounting system still faces several challenges, including incomplete documentation, limited internal control, and dependence on manual bookkeeping. These issues hinder the accuracy and timeliness of financial information. The study recommends capacity-building for human resources, adoption of technology-based accounting systems, and strengthening of internal control procedures to improve financial management quality and organizational performance in BUMDes operations.

Indubitably, digital accounting platforms have proven to be a key element in financial management, especially in the contemporary era. They not only promise but guarantee improved accuracy, analytical depth, and reduced delays. In Kenya, the popularity of cloud-based accounting, AI-powered analytics, and enterprise-resource modules is quickly growing, although adoption still remains uneven across organization sizes, regions, and sectors. This journal’s primary objective was to explore the numerous challenges Kenyan accountants encounter when implementing digital accounting platforms and the strategies they utilize to address and overcome these challenges. Regarding methodology, the paper reviews the existing body of literature, including expert reviews, policy documents, and professional reports, to evaluate six critical barriers: infrastructural limitations, change resistance, financial constraints, human capital shortages, ambiguities in ethical and regulatory areas and the challenges that impact technical integration. It also includes a discussion of the most practical plans of action that practitioners in the field of accounting can employ to adapt to the current and ever-evolving landscape. This thorough analysis concludes that the sustainable digitalization of the accounting sector in Kenya highly depends on a concerted effort from educational institutions, industry stakeholders, government agencies, and professional bodies. It provides pragmatic recommendations for policymakers and provides suggestions for areas of further research, with a deep emphasis on phased implementation, capacity building, across-the-board empirical research, boosted investment in critical and resilient infrastructure, and functional governance frameworks.

Early financial management is an important skill for adolescents to form healthy financial behavior. However, observations at MTS Ummul Qura show that most students are still low in financial literacy and are not accustomed to saving. This community service was conducted to improve students' financial literacy through a combination of counseling guidance and saving practices at school. The method used is a case study with a participatory approach, involving students, counseling teachers, homeroom teachers, and school officials. Activities included financial literacy socialization, savings practice training, and regular monitoring and mentoring. The results showed an increase in financial literacy awareness, changes in consumptive behavior to be more rational, and the formation of consistent saving habits with student participation increasing from 25% to more than 70%. The program also received active support from teachers and parents, so it has the potential to become a sustainable school culture. The findings confirm that the integration of counseling and real practice is effective in building adolescent financial literacy and supporting the national financial literacy agenda. 

This research is a case study describing the implementation of spirituality in financial management at the Wairklau Congregation Monastery of PIJ Maumere. The objective is to evaluate the application of the values of simplicity, transparency, and responsibility in financial management. The research utilized qualitative methods with an ethnographic approach, incorporating interviews, observations, and document reviews. The findings show that spirituality in financial management is effectively implemented in accordance with the established guidelines. Managers carry out their duties as a form of service, without expecting compensation, demonstrating a strong sense of spiritual commitment. One of the main challenges identified is maintaining effective communication within the team. This emphasizes the significance of managers who internalize spiritual values, enabling them to serve with integrity, responsibility, and accountability. Furthermore, it highlights the role of spirituality in fostering ethical behavior in financial practices. This research underscores the need for ongoing training and internalization of these values to enhance financial management effectiveness in religious institutions.

This community service program aims to improve the accountability and financial management capabilities of small businesses through the implementation of simple bookkeeping based on Excel templates at the Permata Chips MSME in Sentang Village, Asahan Regency. The main problems faced by partners were the lack of a transaction recording system, the mixing of business and personal finances, and the lack of financial reports that could be used to evaluate business performance. Through counseling, training, and technical assistance, this program succeeded in improving partners' financial literacy in preparing Excel-based Daily Cash Books, Profit and Loss Reports, Cash Flow Reports, and Balance Sheets. The results of the activity showed significant changes, where partners were able to record transactions systematically, document transaction evidence, and separate personal and business finances. The implementation of this bookkeeping became the basis for business decision-making and opened up opportunities for access to capital. Thus, this program contributed to improving small business accountability and is expected to be replicated in other MSMEs.

This research analyses the effectiveness of implementing the Indonesian Government Internal Audit Standards (SAIPI) at the Sidoarjo Regency Inspectorate in achieving good governance. SAIPI constitutes the guidelines established by the Association of Indonesian Government Internal Auditors (AAIPI) through Regulation Number PER-01/AAIPI/DPN/2021 as the minimum quality standard for the execution of government internal audits. The study employs a qualitative approach, utilising data collection techniques via in-depth interviews, observation, and document analysis. The research informants include the Regency Inspector, Assistant Inspectors, senior auditors, and officials from Regional Apparatus Work Units (SKPD) within the Sidoarjo Regency Government environment. The findings indicate that the implementation of SAIPI at the Sidoarjo Regency Inspectorate has been carried out reasonably well, but still encounters several constraints such as limited auditor competency in computer-assisted audit techniques (CAATs), a lack of structural independence, and suboptimal utilisation of information technology in the audit process. Factors supporting implementation include strong leadership commitment, the availability of clear regulations, and continuous auditor capacity-building programmes. The study concludes that the effectiveness of SAIPI implementation positively contributes to the enhancement of internal oversight quality, accountability in regional financial management, and corruption prevention within the Sidoarjo Regency Government.

This study focuses on analyzing how financial literacy, risk perception, and income level influence investment decision-making among students. The background of this analysis arises from the low understanding of financial management and the importance of risk considerations in investment among students. A quantitative survey method was employed, involving 93 students selected through purposive sampling. Data were processed using multiple linear regression analysis along with validity, reliability, and classical assumption tests. The findings indicate that financial literacy and risk perception have a significant positive effect on investment decisions, while income does not have a partial effect. Simultaneously, all three variables positively influence investment decisions. These results emphasize the need for students to understand financial literacy and risk awareness to make informed investment decisions. The practical implications of this study support the development of effective financial education for students and serve as a reference for future research on investment behavior and personal financial management.

This study examines the influence of credit interest rates and third-party funds on the credit distribution of PT BPR BKK Banjarharjo, Brebes Regency, using a quantitative approach based on secondary data from monthly financial reports between 2020 and 2024, amounting to 60 observations. The results show that, partially, credit interest rates exert a negative and significant effect on credit distribution, while third-party funds demonstrate a positive and significant impact. Simultaneous testing further confirms that both variables collectively have a significant influence on credit distribution. These findings emphasize the importance of banking institutions in carrying out their intermediation function effectively, where the ability to maintain competitive credit interest rates and strengthen public fund mobilization becomes a strategic necessity to improve credit growth and financial stability. Moreover, the study highlights the role of micro-banking as a foundation for regional economic development, particularly in rural areas where local banks serve as drivers of community empowerment and sustainable economic activity. By reinforcing prudent management of interest rates and optimizing fund collection, banks can ensure not only improved financial performance but also the expansion of credit access for micro, small, and medium enterprises. The outcomes of this research are expected to provide practical contributions to policymakers in the banking sector, enrich scientific literature in financial management, and serve as a relevant reference for subsequent studies focusing on credit distribution, financial intermediation, and the development of microfinance institutions.

This community service program aims to improve the basic accounting literacy of the students (santri) at Pondok Pesantren Nurmadani NW Montong Lisung as a strategic effort to strengthen their financial independence. The program was initiated in response to the limited understanding of systematic financial management among santri, despite their involvement in various economic activities within the pesantren, such as the cooperative, canteen, and student organizations. The activities were carried out through four main stages: needs assessment, socialization of basic accounting concepts, financial record-keeping training, and evaluation accompanied by follow-up assistance. Interactive learning methods and experiential learning approaches were applied to ensure that participants not only understood theoretical concepts but were also able to practice them directly. The results showed a significant increase in the santris’ knowledge of the basic accounting equation, general journal, ledger posting, and preparation of simple financial statements. In addition to improved knowledge, there was also a positive shift in attitudes toward the importance of transparency, accountability, and sound financial governance. Several pesantren units began implementing the financial recording formats introduced during the training. Overall, this program successfully enhanced the technical skills and financial awareness of the santri and contributed to strengthening the pesantren’s financial management practices in a more professional and sustainable manner.

This study aims to analyze the implementation of internal control in the receivables audit process and evaluate its effectiveness in minimizing the risk of bad debts in a health center environment. Receivables, especially those originating from health services to JKN participants and general patients, can cause problematic receivables if not managed effectively. This study uses a descriptive qualitative approach with data collection through observation, interviews and documentation review during the audit by a public accounting firm. The results of the study indicate that there are still weaknesses in the internal control structure such as suboptimal separation of duties, an unintegrated receivables information system and a weak bad debt reserve policy. In addition, late payments by third parties and poor patient administration knowledge are also external factors that influence the high risk of bad debts. Therefore, improving the internal control system, implementing information technology and strengthening coordination with the guarantor are very important to reduce the risk of bad debts and increase accountability for financial management in the health center environment.