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This study aims to analyze the influence of business capital, product pricing, and the utilization of e-commerce on the income of micro culinary business actors in Denpasar City. The background of this research is based on the crucial role of micro enterprises in economic development, particularly in the culinary sector, which is one of the largest contributors to the Gross Regional Domestic Product (GRDP) of Denpasar City. Despite the sector's significant growth, increasing competition and uneven adoption of technology remain key challenges in improving business income. This study employs a quantitative approach with an associative research design. The population includes micro culinary business actors spread across the four districts of Denpasar City. The sample was determined proportionally using the proportionate stratified random sampling technique, and respondents were selected using accidental sampling to ensure broad representation. Primary data were collected through direct observation and structured questionnaires, while secondary data were obtained from relevant government institutions such as the Department of Cooperatives and MSMEs and the Central Statistics Agency. The data analysis technique used was multiple linear regression, supported by classical assumption tests (normality, multicollinearity, heteroscedasticity), the F-test to determine the simultaneous influence of the variables, and the t-test to analyze the partial influence of each independent variable on income. The findings indicate that simultaneously, business capital, pricing, and e-commerce significantly influence the income of micro business actors. Partially, each of these variables also shows a positive and significant effect. Business capital provides the foundation for operational activities, pricing affects consumer demand and competitiveness, while e-commerce broadens market reach and improves efficiency. These results highlight the importance of strategic financial management, appropriate pricing strategies, and the adoption of digital platforms to support income growth and sustainability of micro culinary enterprises in Denpasar City.

This study aims to analyze the influence of technological literacy, accounting information system maturity, and technology-based auditing on cyber risk in Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. The background of this research is based on the increasing adoption of digital technology by MSMEs, particularly in the management of financial information and business operations. However, this digital transformation has not been fully matched by system readiness or human resource competency, creating the potential for significant digital threats, including cyber risks that can impact business continuity. This study used a quantitative approach with a survey method involving 90 MSME respondents who have utilized digital accounting systems in their business activities. Data were collected through questionnaires and analyzed using multiple linear regression with the latest version of SPSS software. The results show that technological literacy and accounting information system maturity have a negative and significant effect on cyber risk. This means that the higher the level of technological literacy and the more mature the accounting information system implemented, the lower the level of cyber risk faced by MSMEs. On the other hand, technology-based audits did not show a significant impact on cyber risk, indicating that the effectiveness of audits using a technology approach is still suboptimal in the context of MSMEs. The coefficient of determination (R²) of 52.3% indicates that the variation in cyber risk can be explained by the three independent variables. This finding has practical implications for MSMEs and policymakers, namely the importance of strengthening technology and information systems capacity as a cyber risk mitigation strategy. Furthermore, there is a need to improve understanding and implement technology-based audits in a more structured manner to have a more significant impact on MSME digital security.

This study aims to analyze the implementation of risk management at PT API, identify the challenges faced during the process, and evaluate its impact on the company’s financial performance. A qualitative research approach was employed, with data collected through in-depth interviews, direct observation, and documentation review. The data were obtained from managers and staff of the Quality, Risk, and Performance Management unit, providing comprehensive insights into the risk management procedures applied within the company. The findings reveal that PT API has implemented risk management in accordance with the ISO 31000:2018 framework. The processes of risk identification, analysis, evaluation, and mitigation are carried out systematically. However, several challenges were identified that hinder effective implementation. These include reliance on manual monitoring systems, which are prone to errors and delays in reporting, and the lack of widespread awareness of risk culture across all work units. This uneven awareness results in suboptimal employee participation in risk identification and reporting. Nevertheless, the implementation of risk management has shown a positive impact on the company's financial performance. With structured risk treatment and appropriate mitigation strategies, the company has been able to reduce potential financial losses and improve operational efficiency. This is reflected in more controlled budget management and more cautious decision-making based on risk analysis. Overall, the study emphasizes that consistently and thoroughly applied risk management not only functions as a control mechanism but also contributes significantly to the financial stability and sustainability of the company. Therefore, the enhancement of digital monitoring systems and the strengthening of risk awareness across all departments are crucial aspects that need to be addressed moving forward.This research highlights the strategic value of risk management in supporting organizational resilience and financial health, offering practical insights for companies seeking to optimize their risk governance frameworks.

The agricultural sector has a vital role in meeting national food needs, improving community welfare, and strengthening regional food security. However, the sector still faces various challenges, including land limitations, climate change, price fluctuations, and low production cost efficiency. Therefore, innovation is needed through the application of digital technology that is able to increase the productivity and sustainability of farming businesses. One of the solutions offered is the use of Artificial Intelligence of Things (AIoT), which is the integration of artificial intelligence (AI) with the Internet of Things (IoT) that allows agricultural systems to run more intelligently, efficiently, and scalably. This community service activity was carried out with the Satria Tani Hanggawana Farmers Group located in Kalisapu Village, Slawi District, Tegal Regency, with the main focus on premium melon cultivation. The method of the activity included material presentations on the concept of smart farming, the introduction of IoT-based sensor devices for monitoring temperature, humidity, and plant nutrition, field practices in greenhouses, simulations of the use of AI-based applications for crop prediction, and interactive discussions. In addition, material was also provided on simple agribusiness management, financial recording, and crop marketing strategies so that farmers are able to manage their businesses more professionally. The results of the activity showed a significant increase in participants' knowledge related to the application of AIoT in modern agriculture. Farmers not only understand the benefits of technology, but are also able to practice using tools and applications directly. The enthusiasm of the participants was reflected in their active involvement in discussions, willingness to try new technologies, and awareness of the importance of innovation to face agricultural challenges in the digital era.

Micro, Small, and Medium Enterprises (MSMEs) in Denpasar City have a strategic role in the regional economy, particularly through job creation and contributions to local income. Despite their potential, many MSMEs still encounter challenges in financial management, which can hinder their development and sustainability. The emergence of information technology offers solutions, including cloud-based accounting systems that provide convenience, efficiency, flexibility, and accessibility—features that are especially beneficial for small business actors. This study aims to explore the factors that influence MSMEs’ interest in adopting cloud accounting systems in Denpasar City. The research uses a quantitative method with a survey approach involving MSME actors who currently use or have the potential to use cloud accounting. The independent variables in this study include personal ability, perceived ease of use, perceived usefulness, and perceived data security risk, while the dependent variable is the interest in using cloud accounting systems. The data were analyzed using multiple linear regression to determine the effect of each factor on the dependent variable. The results show that personal ability, perceived ease of use, and perceived usefulness have a positive and significant influence on MSMEs’ interest in adopting cloud accounting systems. In contrast, perceived security risk has a negative and significant effect, indicating that concerns about data privacy and cyber threats may hinder the adoption of this technology. The findings of this study contribute to the understanding of technology acceptance among MSMEs and highlight the importance of strengthening digital competencies, improving user-friendly system design, and enhancing cybersecurity measures. These insights are expected to support government and developers in formulating appropriate strategies to accelerate digital transformation within the MSME sector, especially in the context of financial technology. The implementation of such strategies can improve business performance and competitiveness among MSMEs in Denpasar and beyond.

This study aims to analyze the influence of financial literacy, financial technology, and financial management on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Gresik Regency. The background of this study is based on the importance of strengthening the financial aspects of MSMEs as a foundation in facing the challenges of competition and economic uncertainty. The method used is a quantitative approach by distributing structured questionnaires to 96 MSMEs selected through a purposive sampling technique. The collected data were then analyzed using SPSS version 26 software to examine the relationships and influences between variables. The results show that financial literacy has a positive and significant influence on the financial performance of MSMEs. This means that the higher the level of understanding of MSMEs regarding financial management, the better the financial performance achieved. Similarly, the use of financial technology has also been shown to have a significant positive effect. The use of digital financial services such as mobile banking, e-wallets, and digital bookkeeping applications can help MSMEs simplify transactions, financial recording, and access to financing, which ultimately improves efficiency and business results. Meanwhile, the financial management variable shows a moderate influence on financial performance. This indicates that financial planning, recording, and control practices in some MSMEs are still suboptimal and need to be improved to contribute more significantly to business performance. Overall, these findings underscore the importance of improving financial literacy and adopting financial technology as key strategies for strengthening MSME performance. This research provides practical recommendations for MSMEs and stakeholders to enhance their financial management capacity to encourage sustainable business growth in the digital era.

This community service program aims to improve the capacity of 25 raw cassava chip MSMEs in Solok Regency through holistic training that integrates managerial, collaborative, and spiritual aspects. The activities are designed with the real needs of business actors in mind, both in terms of technical business management skills and strengthening business ethics values. The training is conducted in a classical manner through the delivery of entrepreneurship and financial management materials covering basic business management concepts, simple marketing strategies, and cash flow management. In addition, participants participate in group simulations and ice-breaking games to foster a spirit of collaboration and build trust among business actors. Assistance in financial recording practices is carried out using the financial records application v1.1, which is designed to facilitate recording daily transactions, tracking production costs, and simple profit and loss analysis. A special contemplation session is also held to foster awareness of ethics and spirituality in entrepreneurship, including the importance of honesty, social responsibility, and sincere intentions in running a business. The program is evaluated through a 20-question digital quiz taken by all participants. The evaluation results show a significant increase in the understanding of basic management concepts, cash flow recording skills, and a responsible attitude in managing the business. These findings confirm that a values-based training approach combined with hands-on practice can effectively strengthen the foundations of MSME sustainability, both in terms of operational performance and moral resilience. Given the positive results, this program is recommended for replication in other regions with similar business characteristics. Continued support from local governments, educational institutions, and business partners is essential to expand the program's impact, ensure business sustainability, and foster competitive and integrated community-based economic growth.

Indonesia’s Islamic capital market has experienced remarkable growth in recent years, evidenced by the increasing number of investors and the rising market capitalization of Sharia-compliant stocks. This article aims to analyze the performance and management strategies of Sharia stock portfolios by reviewing academic literature published in Indonesia between 2019 and 2024. Utilizing a literature review methodology, the study compares the return and risk characteristics of Sharia stocks with those of conventional stocks. It also evaluates the applicability and effectiveness of classical portfolio theories—namely, the Markowitz Model and the Single Index Model—in managing Sharia-compliant investments. The findings reveal that Sharia stock portfolios often perform competitively and tend to exhibit greater resilience and stability during financial crises. This resilience is attributed in part to the rigorous stock screening mechanisms that comply with Islamic principles, excluding sectors and companies that do not meet Sharia criteria. Additionally, various macroeconomic factors such as inflation, interest rates, exchange rates, and global economic fluctuations are found to impact the performance of Islamic stock portfolios. The article highlights that while Sharia investments align with ethical and religious values, they also offer practical advantages in risk management and diversification. Furthermore, digital technology and fintech innovation are seen as essential tools to enhance transparency, accessibility, and investor engagement in the Islamic capital market. The study concludes that the development of Sharia-compliant stock investments in Indonesia holds promising potential, especially if accompanied by improved financial literacy, inclusive investor education, and stronger technological infrastructure. This paper offers valuable insights for policymakers, market regulators, and investors interested in promoting sustainable and faith-based financial practices within Indonesia’s rapidly evolving capital market ecosystem.

This community service activity aimed to provide guidance and capacity building for micro, small, and medium enterprises (MSMEs), specifically chicken satay vendors operating in the parking area of Taman Anggrek Mall, Jakarta. These culinary MSMEs have strong potential due to their strategic location, which attracts high foot traffic. However, many of these business owners still face challenges in managing and developing their businesses, particularly in terms of managerial skills, financial record-keeping, and marketing strategies. Therefore, this program was designed to enhance their business competitiveness by improving their managerial abilities, introducing simple bookkeeping practices, and promoting the use of digital platforms for marketing. The implementation of the program began with an initial observation to identify the specific needs and challenges faced by the MSME actors. This was followed by interactive training sessions covering topics such as the importance of basic financial management, how to create simple financial reports, and effective yet low-cost digital marketing strategies. In addition to the training, the team also provided intensive one-on-one mentoring to ensure that participants could apply the materials in their daily business operations. The outcomes of the program showed positive developments. The MSME participants began to recognize the importance of keeping financial records as a basis for making business decisions. They were also able to identify internal management issues such as inventory control and business planning. In terms of marketing, most of the vendors have started using digital platforms like WhatsApp Business and Instagram to promote their products, allowing them to reach a wider audience.It is expected that this community engagement initiative will continue and serve as a model for similar training programs targeting culinary MSMEs in other busy urban areas. Such efforts are essential to developing more independent, professional, and competitive MSMEs in the digital era.

The rapid development of information technology has had a significant impact on various sectors of life, including micro-enterprises such as meatball stalls. Amidst increasingly fierce competition and the need for operational efficiency, many micro-enterprises are shifting from manual management systems to digital systems. This study aims to explain the background, objectives, and benefits of utilizing information technology in managing meatball stalls, with a focus on the implementation of the Odoo application as a business management solution. Odoo is an open-source Enterprise Resource Planning (ERP) system that offers various functional modules such as Point of Sale (POS), inventory management, accounting, and Customer Relationship Management (CRM). Through the implementation of Odoo, meatball stalls can manage various operational aspects in an integrated manner, from recording sales transactions, managing raw material stock, financial reporting, to customer relations. The results of this technology implementation show significant improvements in data recording accuracy, service speed, and ease of decision-making based on accurate and real-time data. In addition, this technology also provides opportunities for stall owners to develop their businesses more professionally and competitively. Thus, the integration of information technology like Odoo not only improves efficiency and productivity but also contributes to economic growth by strengthening the micro-enterprise sector. This digital transformation is expected to be a strategic step in realizing a modern meatball stall that can compete in the digital era.

Accelerated technological progress has profoundly altered our lifestyles. The younger generation, as future leaders of the nation, must acquire digital skills to keep pace with technological progress. Adolescents of school age require essential instruction on digital literacy, especially with personal data management and academic requirements. Effective data management will enhance lifestyle efficiency and efficacy. This community service initiative sought to impart database administration proficiency through the financial accounting cycle framework to students at SMK Raudlatul Husna in Central Lombok Regency, West Nusa Tenggara. Thirty-two students engaged in the seminar and simulation activities. The activity was conducted through lectures and class tutorials on data storage methodologies in digital technologies, including Google Drive, Wordpress Web and Instagram. At the conclusion of the session, participants were queried regarding the activity summary, and the majority responded accurately and effectively. This activity is anticipated to be sustained continuously, enabling high school students to acquire both theoretical and practical information applicable to their daily lives.

Strengthening transparency and accountability in the financial management of Village-Owned Enterprises (BUMDes) is crucial in promoting good village governance. However, many BUMDes still face challenges such as weak record-keeping systems, the absence of internal audits, and limited human resource competencies in financial aspects. This community service activity aims to build an internal audit system as a strategy to improve the financial governance of BUMDes in Pematang Serai Village, Tanjung Pura Sub-District. The approach used is Community-Based Participatory Action Research (CBPAR), which emphasizes active community involvement throughout the process. The stages of the activity include problem identification, internal audit and basic accounting training, preparation of financial SOPs, implementation of the initial audit, and evaluation of the results. The results show that BUMDes administrators are able to independently conduct internal audits, compile cash reports and transaction documentation more systematically, and present the results in village deliberation forums. This activity also succeeded in increasing the capacity of administrators to compile simple digital reports using Excel. Community participation also encouraged the formation of a new culture that is more transparent and open to the process of managing village finances. This activity not only produced administrative outputs but also created institutional transformation that promotes more integrity-based BUMDes governance. The educational-participatory approach in internal audits has proven effective and is feasible to be replicated in other villages with similar conditions as part of efforts to strengthen good governance at the local level.

Accurate financial record-keeping is essential for MSMEs, yet many still rely on manual methods. Arsi Dekorasi, for example, had not produced formal financial reports such as income statements or cash flow reports. Digital transformation through accounting applications offers a solution to improve the efficiency and accuracy of financial records. This study aims to explore how the implementation of the Akuntansiku application enhances financial recording efficiency at Arsi Dekorasi. Using a qualitative approach with a case study method, data were collected through in-depth interviews, participant observation, and documentation, and analyzed using the Diffusion of Innovation framework. The findings reveal that prior to using the application, records were manually kept and incomplete. After adopting Akuntansiku, financial recording became more efficient, accurate, and capable of generating automatic reports. Initial technology-related challenges were resolved through mentoring. The digital transformation proved to positively impact both the efficiency and quality of financial records. The study highlights the crucial role of management in sustaining and developing financial digitalization through continuous training and capacity building.

The 2025 Thematic Community Service Program (KKN-T) of Group R2 from Janabadra University Yogyakarta was carried out in Kemusuh Hamlet, Banyurejo Village, Tempel Sub-district, Sleman Regency. The main objective of this program was to develop the potential and enhance the capabilities of the local community in managing Micro, Small, and Medium Enterprises (MSMEs), particularly in response to the economic impacts of the ongoing construction of the Yogyakarta–Bawen toll road near the area. Through a participatory approach and methods such as field observation, needs analysis, and solution implementation, the students aimed to empower the community to adapt to future economic changes. Key programs included training in financial management, digital wallet creation, product and packaging design, and the use of Google Maps for business promotion. The results showed improvements in awareness, skills, and readiness of the community to manage their businesses independently and remain competitive in the digital era.

This paper examines the influence of financial education on personal financial management practices of Generation Z. A quantitative method with a survey approach was used, involving 30 Generation Z respondents (aged 17-25 years) through questionnaires and simple linear regression analysis. The results of the study indicate a significant influence of financial education on wise financial management practices. Generation Z with adequate financial education tends to be more able to budget, save, invest, and avoid impulsive debt. Conversely, the lack of financial education makes them vulnerable to unwise financial decisions. This paper highlights the importance of integrating financial education into the curriculum and self-development programs to improve literacy and healthy financial practices among Generation Z. This study also discusses the challenges faced by Generation Z in managing finances in the digital era, such as a consumptive lifestyle influenced by social media and e-commerce.

In line with the rapid advancement of digital technology, the need for an efficient, integrated, and technology-based financial management system has become  critical, particularly for educational institutions such as STT-NF. The manual management of financial reports, especially cash flow statements used spreadsheets continues to pose significant challenges, including the risk of data entry errors, delayed reporting, and the lack of real-time visibility into the institution's financial condition. This study aims to develop a web application for cash flow monitoring system using the waterfall methodology to address these issues. The waterfall model was selected due to its systematic and structured approach. The system was developed using ReactJS for the frontend, NodeJS for the backend, and PostgreSQL as the database management system. To verify system functionality, testing was conducted using the black box testing method. The results of the testing indicate that all developed features of the cash flow monitoring system functioned according to the specified requirements and operated optimally. Therefore, the system is expected to provide tangible benefits in supporting the performance of the Finance Department at STT-NF as well as the foundation, by enhancing real-time financial visibility and delivering accurate information to facilitate faster & more informed decision-making.

Micro, Small, and Medium Enterprises (SMEs) play an important role in the economy, including in the growing culinary sector. Cimol Bojot Aa, a culinary business focusing on selling cimol snacks, operates in a highly competitive market. This study aims to analyze the internal and external environments influencing the business strategy of the SME Cimol Bojot Aa. The methodology used includes SWOT and TOWS analysis, combining internal and external factor analysis to formulate business development strategies. Data were collected through interviews with the business owner, direct observation, and related document studies. The results show that Cimol Bojot Aa has strengths in unique products and competitive pricing, but faces challenges in marketing and financial management. Based on these findings, it is recommended that the business focus on strengthening digital marketing strategies and improving financial management for sustainable growth. This study provides practical recommendations for SME owners in planning adaptive and competitive business strategies in the culinary market.

Community service activities to enhance the organizational capacity of Village-Owned Enterprises (BUMDes) in supporting local economic development through business management and digital marketing training in Serang Village, Cikarang Selatan Subdistrict. The method used was a participatory approach with a descriptive qualitative approach, aimed at encouraging active involvement of BUMDes managers and village communities in every stage of the activity. Data collection techniques included field observations, in-depth interviews, and documentation, with a focus on changes in BUMDes organizational capacity before and after the intervention. The results showed that BUMDes faced structural, technical, and institutional weaknesses, such as an unsystematic organizational structure, weak leadership, lack of business plans, and low adoption of digital technology. After the training, there was a significant improvement in organizational structure, strategic planning, financial accountability, and the use of digital platforms for marketing. The activity also succeeded in fostering a more participatory and innovative organizational culture and expanding strategic partnership networks. This transformation had a direct impact on improving the economic performance of BUMDes and community participation, making BUMDes a facilitator of inclusive local economic collaboration. These findings indicate that an integrated training approach is an effective strategic model for strengthening village economic institutions sustainably.

MSMEs (Micro, Small, and Medium Enterprises) are one of the main drivers of Indonesia’s economy. However, many MSMEs still face limited access to financing. One traditional Balinese culinary product that attracts tourists is ayam betutu, which represents the MSME sector. This study aims to analyze the influence of own capital, business duration, working hours, and e-commerce on the income of ayam betutu culinary MSMEs in Denpasar City, both simultaneously and partially. This research employs a quantitative method using multiple linear regression analysis. The sample was determined using purposive sampling, with criteria including MSMEs engaged in traditional culinary businesses with ayam betutu as their main product and those that utilize e-commerce in their business operations. A total of 70 ayam betutu culinary MSME actors in Denpasar City were included. The findings reveal that, simultaneously, own capital, business duration, working hours, and e-commerce have a significant effect on MSME income. Partially, own capital, business duration, and e-commerce have a positive and significant effect on income, whereas working hours do not have a significant partial effect. The implication of this study is that MSME actors need to improve their capacity in capital management, maintain business continuity, and optimize e-commerce utilization to increase income. The government is expected to support MSMEs through financial and digital literacy training, institutional strengthening, and the facilitation of mentoring programs and sustainable access to financing.

This study aims to examine the role of the Enterprise Resource Planning system in improving the quality of corporate financial reports. Accurate, relevant, and timely financial reports are the main key to effective decision making by management and stakeholders. However, many companies, especially in Indonesia, still face obstacles in preparing financial reports due to manual processes that are prone to errors, information delays, and lack of data integration. The Enterprise Resource Planning system as an integrated information technology solution is expected to be able to overcome these problems by automating business processes and providing data in real time. The research method used is a literature review that examines various sources of scientific literature related to the implementation of Enterprise Resource Planning and its impact on the quality of financial reports. The results of the study indicate that the implementation of Enterprise Resource Planning significantly improves the accuracy, efficiency, relevance, and timeliness of financial report preparation, while supporting data transparency and accountability. Constraints such as limited human resources, implementation costs, and resistance to change remain challenges that must be managed properly. This study concludes that Enterprise Resource Planning has a strategic role in improving the quality of financial reports and is an important investment for companies that want to increase their competitiveness and effectiveness of financial management in the digital era.