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Increasing public awareness of increasing local wisdom products is in line with activities to preserve nature, this has made the trend of an environmentally friendly lifestyle very popular and increasingly spreading to various business sectors. One of the products of local wisdom, namely batik, in the development of a relatively new manufacturing technique, ecoprint batik is contemporary batik. One of the batik ecoprint SMEs in Boyolali is Srikandi SMEs precisely in Dohohudan Ngemplak Boyolali. This  SMEs can be categorized as a start-up business managed by housewives in Donohudan Village. The local village government strongly supports SMEs activities in the hope of improving the standard of living of the community during the Covid 19 Pandemic like this. Community roles and contributions are needed in economic empowerment. The result of the activity is the implementation of community activities in developing skills in managing Srikandi's SMEs management activities in growing their performance productivity through SMEs management training (entrepreneurship, simple financial management, marketing strategy and e-commerce). This activity is expected to increase the competitiveness of SMEs Srikandi (batik ecoprint) with similar SMEs. The activity was carried out for one week, the training participants gave positive and enthusiastic responses to developing these batik products Keywords: MSME, Ecoprint, management  

The trust of the congregation in the mosque management is greatly influenced by the quality of a transparent and accountable management system. Manual recording systems that are still widely used are often less effective in providing accurate, fast, and easily accessible data, especially related to cash flow information and mosque activity programs. This condition can cause unclear information that has an impact on the low active participation of pilgrims. This research offers a solution in the form of building a website-based mosque administration system that is adaptive and easy to use. System development is carried out through the stages of needs analysis, feature design, application implementation, and functional testing. The system built provides several main services, including managing worship schedules, recording income and expenditure in a structured manner, and reporting mosque activities in detail and real-time. Through the web platform, financial information and activity programs can be accessed more openly, thereby increasing transparency and accountability in mosque management. The results of the development show that this system is able to simplify the administrative process, speed up the presentation of information, and support the supervision of funds by pilgrims and administrators. Thus, a website-based administration system can be an effective solution to increase the trust of worshippers and encourage more active participation in mosque activities.

Youth play a strategic role in national economic development because their creativity, innovation, and energy can drive the growth of micro, small, and medium enterprises (MSMEs) at both local and national levels. However, many youth groups face challenges in developing their businesses due to limited capital, managerial knowledge, marketing skills, and restricted networking opportunities, which hinder optimal profit generation. Business incubators provide a strategic solution to empower youth groups by offering mentorship, training, and facilities to expand networking and access to capital, enabling sustainable profit generation. This community service program was implemented by creating a business incubator for youth groups, including business management training, marketing strategies, financial management, and direct field mentoring. The results indicate improvements in managerial skills, business productivity, and actual profit generation, along with enhanced marketing networks and digital technology utilization to broaden market reach. The conclusion emphasizes that business incubators serve as an effective mechanism to create independent, productive youth entrepreneurs who contribute meaningfully to local and national economic growth.

This study aims to investigate the intricate relationships among Return on Assets (ROA), Financial Distress, Return to Equity Ratio, and Firm Value within a specific context. Employing a case study approach, the research endeavors to discern the nuanced interplay between these financial metrics. The sampling technique involves purposive sampling to select firms representative of the studied population. Data analysis utilizes qualitative techniques, including thematic analysis and pattern recognition. The findings revealing how ROA, Financial Distress, and Return to Equity Ratio influence Firm Value within the examined context. These insights provide valuable implications for financial management strategies and decision-making processes, particularly in navigating complex financial landscapes.  

Effective and efficient financial management is essential for the success of UMKM. However, UMKM are often hampered in optimizing their performance and competitiveness due to lack of knowledge and skills in financial management. Therefore, this community service aims to train UMKM in financial management to improve their financial literacy and their ability to utilize skills in business management. This activity uses a participatory approach by involving UMKM in the Bugangan Village area and the method includes theoretical explanations and direct practical assistance. The training materials include basic concepts of financial management and simple financial report analysis. The results showed that participants had a better understanding and skills to manage business finances more effectively. In addition, participants also reported increased time efficiency and accuracy of financial records after the training was implemented. Thus, this program is expected to help UMKM become more adaptive to the demands of the digital era and contribute to sustainable local economic growth.

One type of local government supervision is internal control. This internal control is carried out by the government internal control apparatus (APIP) at the Regional Inspectorate. The main role of APIP is as a consultant and problem solver for local governments with the task of conducting inspections, reviews, monitoring and evaluation, as well as other supervision of the implementation of tasks and functions of local government organizations.This type of research is descriptive using a qualitative approach. The location chosen for this research is the Inspectorate of Pekalongan City. The data source retrieval technique in this study uses data triangulation techniques. Meanwhile, the focus of this research is on examining the influence of APIP's role in the implementation of the maturity of the Government Internal Control System (SPIP) at the Pekalongan City Inspectorate.The results of this study are (1) the Pekalongan City Inspectorate performs its role as a leader who is the forefront funnel by coordinating, carrying out control functions, encouraging the creation of bureaucratic reform and governance, (2) Pekalongan City Inspectorate has an Internal Supervision function which includes activities that include: directly related to quality assurance that supports the implementation of an effective, transparent, accountable and clean government from KKN practices, (3) As a consultant to the Pekalongan City Inspectorate must know more than the party conducting consultations regarding regional financial management in accordance with the laws and regulations that exist, (4) Government Internal Supervisory Apparatus plays a role as Quality Assurance, namely ensuring that an activity can run efficiently, effectively and in accordance with the rules in achieving organizational goals, and (5) The role of the auditor as a catalyst based on employee perceptions influence on the achievement of the goals of the organization.

This study focuses on financial management in the field of education/agency at the Al Mubarok Baturaja Islamic Boarding School. Historically, financial management at the Al Mubarok Islamic boarding school was managed manually. Over time, financial management using the manual method is considered less efficient. Therefore, an application called Siske Sakti was created, which is a digital-based Islamic boarding school financial recording application, which has complete and simple features and design. This study uses the Field Research Method. While the Siske Sakti testing technique used beta testing which was carried out by distributing questionnaires via Google form to respondents, namely Al Mubarok students as many as 20 people using a Likert Scale. From the research that has been done, it is obtained that an average percentage of 80.36% is included in the "Strongly Agree" category. This shows that the Siske Sakti application helps in managing the finances of Al Mubarok Baturaja Islamic Boarding School students.

The purpose of this research is to examine the output of management accounting where managers of each division will make decisions in the future to evaluate the company's financial performance in PT. RRK . Research data is primary data obtained from interviews with the finance & accounting division and direct observation at the company. The research method uses a qualitative descriptive method. Based on the results of the analysis obtained, namely the management of PT. RRK  through the finance & accounting manager has implemented management accounting in its business activities by making decisions based on financial reporting both from raw material shopping activities, sales recap to accounts payable. However, in terms of evaluation, PT. RRK  cannot be said to be maximized because the scope is only as far as the financial perspective which should also be able to cover other perspectives if the evaluation system uses BSC (Balanced Score Card).  

Business development in the world has entered the era of free competition not only in a small scope but a large scope, this creates fierce competition between companies. Efforts made by a company to win a market by providing advantages in competition, analyzing competing companies, and implementing effective marketing strategies. This study uses Literature Review research with the results of research that management strategies are oriented towards developing macro strategies such as product strategy development, pricing implementation strategies, acquisition strategies, market development strategies, financial and other strategies. The steps of strategy management include: internal and external environment scanning (Internal &; External Scanning), Strategy Formulation, Implementation, Function Control and Evaluation.

This study aims to analyze the effect of recording, reporting and monitoring on public sector performance, and analyze the dominant influence between recording, reporting and monitoring on public sector performance. This type of research is quantitative which is designed to answer the problems that have been formulated and the objectives to be achieved as well as to test hypotheses. The population is all employees of the Wajo District Education Office. The sample size was selected using purposive, namely the employees of the financial management division who were determined as many as 97 respondents. Data analysis used descriptive analysis and multiple linear regression analysis. The results of the study found that recording had a significant effect on public sector performance. This shows that the apparatus in the financial management section of the Wajo District Education Office has carried out budget records in accordance with the applicable mechanism, starting from recording income, spending and proposed changes to the budget, which have contributed to improving the performance of the public sector. Reporting has a significant effect on the performance of the public sector. This means that officials in the financial management section of the Wajo District Education Office have made reports on the budget based on realization, balance sheet, operations, cash flow and equity on the budget in a transparent manner towards improving public sector performance. Supervision has a significant effect on the performance of the public sector. This shows that the financial management section of the Wajo District Education Office carries out monitoring activities of budget allocations in the form of transfers, financing and changes in balances over the budget contributing to improving public sector performance. Reporting is the dominant variable that has a significant effect on the performance of the public sector. This means that reporting activities carried out by officials in the financial management section of the Wajo District Education Office determine the achievement of public sector performance based on input, process, output, outcome, benefit and impact.

Information systems in modern times now have a fairly important role in the progress of an organization, including in the business world. The obstacles that often arise in Small and Medium Enterprises (SME) namely on a transaction system that is still manual, with using paper to archive company data. Thus it will clearly make it difficult to control financial report data and transaction data. For this reason, it is important to earn for a certain system which able to help process transaction data and reports, which can also be useful for interested parties to overcome these obstacles. The required application system is an Accounting Information System. This research was conducted using quantitative analysis methods, namely by collecting accurate data. The aim of this research is none other than to analyze the effect of management information systems on decision making at Desi stores. The data collection method used by researchers is to create a questionnaire. The sample studied was 20 respondents using simple linear regression data analysis techniques. The influence of information systems in making decisions on selling prices at Desi Store is 67.4%. As the result of this research we can see that accounting information system for ‘Desi stores’ has played an effective and efficient role as a management tool in making pricing decisions, because most of the selling prices in 'Desi stores' use prices suggested by the official salesperson of these products. However, data processing and recording of company financial reports at 'Desi stores' still use a fairly simple method, namely with using paper to archive company data.

This study aims to determine and analyze how the health comparison of PT. Bank Mandiri (Persero) Tbk and PT Bank Bumi Arta Tbk based on earnings and capital for the 2016-2020 period. The collection technique in this research is using the documentation on financial statements and literature studies of the theories used. Sampling in the form of financial statements, income statements and balance sheets obtained from the Indonesia Stock Exchange (IDX) which is accessed on the website www.idx.The data analysis technique used is quantitative descriptive analysis. Banking soundness level based on Earnings and capital consisting of ROA, ROE, NIM BOPO, and CAR. From the results of this study indicate that the health level of PT. Bank Mandiri (Persero) Tbk is better than PT Bank Bumi Arta Tbk. This is due to differences in the level of supervision of the bank's health performance which give rise to different health management for each bank.

This study aims to determine the effect of financial and digital literatures and financial management on the performance of UMKM. This research used quantitative research using associative approach. Data collection was carried out by distributing questionnaires to 30 respondents of UMKN business actors in Cilacap District. The data analysis method used is quantitative analysis using Path Coefficients Test, Modes of Goodness Test, and Hypothesis Testing. Path coefficient value of the influence of financial management on the performance of UMKM. The results of the linear test and the output of column coefficients and T-tables are known that financial management has a significant effect on performance as seen from the p value 0.005 <0.05. Good and correct financial management will provide benefits and advantages for  UMKM  actors.  Several  related  institutions  can  provide  financial  and  digital  literatures training assistance. Training not only provides theoretical knowledge but also provides activities such as workshops and mentoring continuously.

The purpose of this study is to examine specifically related to the governance and accountability of cooperatives that have been carried out in Indonesia. This study used a qualitative design, with a population of 125 journals and through purposive sampling, a sample of 35 journals was obtained. The results of the journal review can be concluded: (1). The trend of research on governance and accountability of cooperatives in Indonesia is mostly done with a qualitative design, obtained the concept: to improve governance can be done through socialization and training on SPI to managers; comply with ethical principles and rules; the accountability aspect must be audited by KAP; the role of government; principles of transparency, accountability, responsibility, independence and fairness. Measurement of the dimensions of democracy, the quality of human resources, transparency, accountability, responsibility, independence and fairness. Good financial planning, transparency and accountability in financial management, increasing management commitment, knowledge, understanding of the duties and authorities of management regarding business risks and communication. Factors of members, administrators and supervisors as well as honesty and understanding; Sharia good corporate governance requires supervision from the Supervisory Board. Understanding of the important role of cooperatives for improving the community's economy, consistency in preparing financial reports. (2). Based on the quantitative design, it is concluded: cooperative governance and accountability have a positive and significant effect and accountability as a mediating variable on cooperative performance, there is no difference between financial accountability performance before and during the pandemic, cooperative reform has a positive and significant effect on cooperative governance and cooperative governance has no effect on the effectiveness of lending.  

This study aims to examine the effect of audit committee characteristics on CSRD in manufacturing and mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2019. In addition, this study also examines whether there is an effect of risk management as a mediating variable in the relationship between audit committee characteristics and CSR disclosure. This research using purposive sampling method, which result in 178 samples. The analytical tool in this research using structural equation modeling (SEM)-PLS (Partial Least Square). The results show that the characteristics of the independent audit committee, number of member meetings, financial expertise and gender diversity have a positive effect on CSRD, while the size of the audit committee has no effect on CSRD. Indirect testing shows that risk management only affects the relationship between the number of member meetings and CSRD. Meanwhile, risk management failed to become a mediator for other variables with CSRD.

Financial management ability in terms of financial planning is one of the abilities that must be possessed by Micro, Small and Medium Enterprises (MSMEs) by increasing their financial planning knowledge. The existence of good financial management capabilities can carry out effective, efficient, and useful financial planning, so that business actors are expected to increase the level of welfare in running their business. This community service activity is carried out with the aim that MSME actors have good financial planning knowledge. This community service activity uses the method of material presentation, discussion and question and answer. The result of this activity is that business actors can carry out financial planning on their business activities. By having good financial planning knowledge, business actors in Tiwulandu Village, Brebes are expected to be more advanced, smooth, and prosperous in running their businesses.

The use of sophisticated technology is very much needed by the company as a support for the success and success of a plan that the company wants. The financial report is an information medium that records, summarizes a company's activities and is used to report the company's state and position to interested parties, especially creditors, investors and the company's management itself. Financial ratio analysis helps determine whether the company's financial performance is good or not. Financial ratio analysis can be classified into various types, some of which are liquidity, solvency, activity, and profitability ratios. The financial management system at the food market eat and eat Paragon Mall still uses a simple and less effective system (Microsoft Excel) because it still uses excel formulas and logic if using the formula incorrectly will result in errors in recording financial statements. The method used really takes a long time so that it is often not timely and the way to analyze it is only with profit and loss and the profits are written in the table. The financial ratio method is the main tool for conducting financial analysis and has several uses. Financial ratios show a systematic relationship in the form of comparisons between estimates (posts) of financial statements. With the existence of a financial reporting system to analyze the health of the company, it can help determine the profit for each period, so that the structure of the company's financial health can provide clearer information.   Keywords: Financial Statements, Financial Ratios, Performance  

The main thing of the operational activities of a business company is to make a profit. In fact, maximizing profit is the main goal of all business decisions and activities. The company will go bankrupt if it does not make a profit. This study discusses the Factors Affecting Income Smoothing in Manufacturing Companies Listed on the Stock Exchange 2016-2020. Therefore, the purpose of this study is to test and analyze the effect of firm size, financial leverage, profitability, cash holding, and auditor reputation on income smoothing in manufacturing companies listed on the IDX. The method used in this research is a quantitative method with a descriptive approach. The results of this study can be said that company size, profitability, and cash storage have no significant effect on earnings performance. Meanwhile, financial leverage and auditor reputation have a negative and significant effect on earnings management in manufacturing companies.

This study examines the effect of tax planning, deferred tax expense, deferred tax assets and managerial ownership on earnings management. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020. The sample selection used the purposive sampling method and 138 samples were obtained. The results of the research show that the variables of tax planning, deferred tax expense, deferred tax assets and managerial ownership have an effect on earnings management. The data collection method is done quantitatively and the data processing technique uses multiple linear regression analysis. The data used is obtained from financial reports reported on the Indonesia Stock Exchange and can be downloaded through the idx.co.id website and analyzed using SPSS. The test results show that tax planning, deferred tax expense, deferred tax assets and managerial ownership have a positive effect on earnings management

Earnings information is often the target of management engineering to maximize its satisfaction because there are parties who pay attention to profits so that it encourages management to take action in managing earnings or earnings management. One of the earnings management actions that are often carried out by several companies to beautify their financial statements is income smoothing. This study aims to analyze the effect of return on assets, debt to equity ratio, bonus plan and income tax on income smoothing. The analytical method used in this research is logistic regression analysis. The results of this study indicate that return on assets has a positive and significant effect on income smoothing, the debt to equity ratio and bonus plan have a negative and significant effect on income smoothing, while income tax has no significant effect on income smoothing.    Keywords: income smoothing; return on assets; debt to equity ratio; bonus plan; income tax