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Training and accompaniment in the financial management of female fishermen in catch processing and marketing groups by accounting lecturers has a significant role in increasing financial literacy in Tasikmadu Village, Prigi, Trenggalek Regency. This community service article discusses the importance of efforts to increase financial literacy. Accounting lecturers provide training on financial management and accounting practices to the Catch Processing and Marketing Group, as well as providing guidance in applying these concepts in daily business operations. Apart from that, lecturers can introduce financial management guidebooks, accounting applications and help business groups understand financial records and create accountable financial reports. The positive impacts include increasing economic prosperity, reducing business risks, sustainable growth, contributing to local economic growth, and improving the overall community economy.

This training plays a crucial role in providing training to 37 participants in Nagari Bukit Batabuah, Agam Regency. It focuses on micro, small, and medium-sized enterprises (MSMEs) in the region. Pre-training needs analysis helped the community service team understand the challenges faced by the partners and identify their primary needs. Survey data indicates that the majority of participants have been actively involved in various business sectors, with many already owning their businesses. Income analysis suggests income variation, with most participants falling into the middle and upper-middle-income categories. In the context of digital marketing, Shopee emerges as the primary platform chosen by participants, while diversification through WhatsApp Business, Facebook, and Instagram is also evident. This training provides a deep understanding and practical skills to MSME entrepreneurs, assisting them in developing effective marketing strategies and leveraging the full potential of online media for business growth

This study aims to explore the role of English proficiency in accounting information systems, as well as its implications for global financial reporting. The study was conducted for one month in January 2024 at STIE Ganesha, involving 20 college students. The research method used is a qualitative approach, with data collection through interviews and observation. The findings show that English proficiency has a significant impact on the use of accounting information systems and understanding of global financial reporting. The implications of this study emphasize the importance of developing English language skills among accounting students and professionals to improve the quality of financial reporting accessed globally. This research is important because it fills a gap in understanding of the role of English proficiency in accounting information systems for global financial reporting. The implication is that a better understanding of the relationship between English proficiency and needs in the context of accounting information systems will help prepare accounting students for more success in their careers, especially in an increasingly connected global business environment. In addition, this research can also provide new insights for educational institutions and the world of work in designing curricula and training that are more relevant and effective in preparing accounting professionals to deal with future global challenges.

In the rapidly evolving landscape of global business entites, organizational effectiveness plays an increasingly crucial role. The success or failure of an organization is heavily dependent on the quality of human resources, recognized as the most vital organizational assets. This research aims to measure human resource accounting and explore the concept of behavioral accounting in two critical contexts: human resource accounting (HRA) and social accounting. The research method employed is qualitative, focusing on past and current phenomena. Findings indicate that, from a conventional accounting perspective, human resources have not been fully recognized as assets. Human resource accounting is a novel concept in financial accounting, requiring further research. This understanding emphasizes that employees are considered organizational assets through a cost or human value approach. The implication is the need for integrating behavioral dimensions in human resource management and social aspects in accounting decision-making to enhance organizational effectiveness holistically. This research is expected to contribute to the development of behavioral accounting theory and practice, providing insights into the role of accounting in social and human resource contexts.

The role of cooperatives in supporting the economy is reflected in their contribution to GDP, which experiences a positive trend every year. The potential of each region is different, resulting in a classification of the types of cooperative businesses that exist in order to realize regional growth in accordance with the resources it has. This research uses descriptive research with a quantitative approach using the Location Quotient (LQ) method. The data used is secondary data obtained from the Ministry of Cooperatives and BPS West Java. The results of the Location Qoutient (LQ) method analysis show that two types of business are categorized as potential bases, namely the consumer cooperative and producer cooperative sectors, because they have an LQ value> 1. Meanwhile, the cooperative, service, marketing cooperative and savings and loan cooperative sectors are in a non-base position, because they have an LQ value <1.

This research aims to evaluate the impact of Information Technology (IT) on Modern Accounting Systems. The research background reflects a shift in the traditional accounting paradigm towards the increasingly rampant application of information technology. The research method used is literature analysis and case studies. Research findings reveal that IT implementation in modern accounting systems not only increases the efficiency and accuracy of data processing, but also makes a significant contribution to strategic decision making and risk management. The implications of this research include the need to develop IT competencies for accounting professionals, as well as the importance of information security policies in managing financial data. Thus, this research provides insight into the crucial role of IT in the transformation of modern accounting systems and highlights important aspects that need to be considered in facing technological developments in the accounting field.    

Infrastructure development is one of the top priorities for the Indonesian government to achieve sustainable economic growth and enhance the quality of life for its people. Infrastructure plays a significant role in driving economic growth, as the availability of adequate infrastructure in a region contributes to the economic development of that area. However, it's acknowledged that financing large-scale and complex infrastructure projects requires substantial funds. Currently, government sukuk has become a popular choice for the Indonesian government to obtain funds aimed at financing infrastructure development. Economic growth serves as one of the indicators to assess the outcomes of past development efforts and determine the direction of future development. In other words, positive economic growth indicates an improvement in the economy, while negative economic growth signifies a decline. Funding sourced from foreign debt and infrastructure project development in Indonesia has consistently been a recurring issue over the years, given their interconnected nature. The government has taken various measures to ensure infrastructure continues to progress without adding to the burden of foreign debt for the country. One suitable option that can serve as a way out of the limitations in funding sources is through the issuance of Shariah Sovereign Securities or SBSN by the government.

Micro, Small and Medium Enterprises have a very important role in the national economy. One of the drivers of MSMEs is women who contribute 64% of Indonesian MSMEs. Finance has a very important role in starting a business. Based on the information we got, it can be concluded that Dharma Wanita mothers are still confused about how to start a business from their husband's limited income, therefore we help Dharma Wanita mothers how to manage their income so that they can set aside part of their income which will be used as capital in starting a business. The method of implementing this service is carried out by means of presentations and interactive discussions. The result of this service was that the women of the Dharma Wanita Association of the National Park Hall were very enthusiastic about the event. This could be seen from the many questions asked related to family financial management

Community service activities were carried out in Lembang Rantedada, Mengkendek District, Tana Toraja Regency. The problems found in Lembang Rantedada, especially in Rantedollok Hamlet, namely in Lembang Rantedada there are no educational institutions such as elementary, junior high, and high school, Therefore, children in Lembang Rantedada look for schools that are close to their homes, so some of them do not know each other and children in Lembang Rantedada spend more of their time playing online games, thus affecting their interest in learning. The solution used to overcome the problem is to provide additional lessons to elementary and junior high school students through tutoring conducted 2 times a week in three hamlets. The learning used is the Lecture and Role Play method. The parties involved in the guidance are students. The results achieved from the tutoring are elementary and junior high school students in Lembang Rantedada can get additional learning outside of learning at school, increasing students' interest in learning where through Bimbel activities students are prepared to be independent in learning and also they can get to know each other

This research aims to analyze the relationship between foreign relations and capital inflow on a country's economic growth. These factors play a crucial role in determining a country's economic performance. The study utilizes macroeconomic data from the period 2010 to 2020 to test the proposed hypotheses. The analysis results indicate a significant positive relationship between foreign relations and economic growth, as well as a strong correlation between capital inflow and economic growth. Furthermore, the research reveals that foreign relations and capital inflow have a significant synergistic impact on economic growth. Policy implications of these findings are discussed in the context of a country's economic development and foreign relations.

Students' ethical perceptions are very important in the ethical content of accounting education. Ethics plays a key role in shaping the character and professional behavior of accounting students which will then have a positive impact on accounting practices in the world of work. This understanding aims to find out how ethics in accounting education influences students' ethical perceptions. This research uses a quantitative method with the ethical content variable in accounting education as the variable (X) and students' ethical perceptions as the variable (Y). The results of this research show that the ethical content in accounting education has a significant influence on students' ethical perceptions.    

Rantau Rasau Village, which is one of the villages in Berbak sub-district, Tanjung Jabung Timur district. To get to Rantau Rasau village we have to use river transportation services in the form of ketek (a type of large boat equipped with a robbins engine), this water transportation. It is the only access to Rantau Rasau village because there is no land road to the village. This thesis aims to determine the role of air transportation in the economy of the people of Rantau Rasau village, East Tanjung Jabung district, to find out what obstacles exist in the use of this transportation.This research is qualitative research with descriptive methods, data collection techniques using interviews, observation and documentation. The results of the research show that the role of air transportation in the economy of the Rantau Rasau village community, East Tanjung Jabung Regency, includes mobility for people in and out of the village and also as a bridge for all economic activities of the Rantau Rasau village community. Obstacles in using this transportation service are tides and unpredictable weather conditions.   Keywords: Water Transportation, Community Economy, Watershed

The minimum wage is very effective as a tool to reduce income inequality. Apart from limiting the minimum wage in general, this policy also has an effect on increasing income and plays an important role in overcoming income gaps. Apart from the minimum wage, micro-spending also influences income inequality. This research aims to determine and analyze the influence of minimum wages and micro expenditure on regional income in Indonesia. This research uses multiple linear regression analysis. The data used is secondary data for 1 period, namely 2022, obtained from the Central Statistics Agency. The variables used are Regional Income (Y), Minimum Wage (X1), Micro Expenditures (X2). The classic assumption test uses the SPSS for Windows version 25 program. The estimation results show that the provincial Minimum wages affect poverty in Indonesia, education affects poverty in Indonesia, and health affects poverty in Indonesia. Local minimum wages, education, and health influence poverty in Indonesia.

This article discusses the role of zakat in alleviating poverty. Where zakat is something that is obligatory for the Muslim community. In the Qur'an it is explained that zakat is a responsibility for the Muslim community to help each other. So it can be interpreted that zakat is a moral element. social, educational and economic. In terms of morals, zakat wards off the greed and stinginess of some Muslims who have a sufficient economy. In education, the obligation to give zakat can be taken from the feeling of wanting to give, donate and also give up some of the assets we own as a sign of our love for others. In social matters, namely zakat, the poor can play a role in their lives, carrying out their obligations to Allah SWT, helping with zakat and sadaqah that have been given from people who are capable. As is the case with zakat, underprivileged people feel like they are part of society, or not even outcasts and are looked down upon. In economic terms, zakat can play a role in preventing the accumulation of wealth in the hands of just one person, and also requires rich people to redistribute the wealth they have to rich and poor family groups. So, zakat functions as a potential source of funds in terms of alleviating poverty. Zakat can also be working capital for poor people to open up employment opportunities, so that this group can earn income and also be able to meet their daily living needs. Taken from the feeling of wanting to give, donate, and also give up some of one's wealth as a sign of compassion for fellow humans. In social matters, namely zakat, the poor can play a role in their lives, carrying out obligations to Allah SWT, helping with zakat and sadaqah that have been given from people who are capable.

Monetary policy is a vital instrument in managing a country's economic stability. Global economic transformation and dynamics in financial markets require in-depth evaluation of monetary policy. This research aims to analyze the influencing factors of monetary policy and investigate the impact of its transformation in the current economic context. Through a careful methodological approach, this research uses secondary data analysis from various global and national economic sources. The literature review investigates the current literature on monetary policy and economic transformation. The results of the data analysis provide deep insight into the factors influencing monetary policy and the consequences of its transformation. The main findings show that changes in the global economic order, financial technology and capital market dynamics play a major role in changing the monetary policy paradigm. This transformation can have a significant impact on economic stability and societal welfare. The conclusions of this research provide a basis for developing policies that are responsive and adaptive to economic transformation. The practical implications of this research include the need to update a more dynamic monetary policy strategy to answer new challenges in the era of globalization. It is hoped that further research will deepen specific aspects of monetary policy transformation to provide a more comprehensive view.

This research was carried out at PT. BPRS Washliyah Medan. The aim of this research is to understand the murabahah financing system and process implemented by PT. BPRS Al-Washliyah Medan. Murabahah financing is a sale and purchase agreement for goods stating the acquisition price and profit agreed upon by the seller whose role in this case is the Bank and the buyer whose role is the customer/prospective customer for the customer's needs, with the flavone given Rp. 25,000,000 to Rp. 250,000,000. The principles of Murabahah financing are based on Islamic sharia and established legal provisions. Murabahah financing has apparently received a lot of responses from the public and business entities, but not many people and business entities understand the procedures for obtaining murabahah financing, even though marketing has been carried out by PT. SRB Washliya.

This research aims to understand the impact of the number of Micro, Small and Medium Enterprises (MSMEs) and the workforce involved in the MSME sector on poverty levels in Central Kalimantan. Through this research, it is hoped that we can increase understanding and knowledge about the factors that contribute to efforts to reduce poverty. The data used in this research consists of secondary data covering a five year period, starting from 2018 to 2022. The research method applied is the quantitatively to analyze the relationship between the independent variables, namely the number of MSMEs (X1) and the MSME sector workforce (X2), with the dependent variable, namely the number of poverty (Y). The large number of poverty can be influenced by Micro, Small and Medium Enterprises (MSMEs) because MSMEs have an important role in creating jobs, supporting economic growth and reducing economic inequality. From this research, it is concluded that the number of Micro, Small and Medium Enterprises ( MSMEs) in Central Kalimantan Province do not significantly influence factor Y, which shows that the number of MSMEs in the region does not play a role in reducing poverty levels. Meanwhile, the variable number of workers apparently has a significant impact on the poverty level in Central Kalimantan Province.

Multinational corporations are involved in a country's economic sector because they are important in absorbing labor and increasing a country's per capita income. The purpose of this study is to highlight the importance of detailed knowledge about multinational companies that may have some impact on Indonesia's economy. The research method used is a qualitative research method using the technique of collecting library research data using multiple references and information from relevant institutions of the Indonesian economy. The findings show that the role of multinational corporations has both positive and negative impacts. On the positive side, the role of Multinationals could provide Indonesia with adequate opportunities to develop the country's economic sector through Indonesia's foreign exchange contributions. Apart from that, Indonesia is attracting attention from other countries as other countries believe that Indonesia can increase foreign investment due to Indonesia's rich resource potential and emphasis on labor wages in developing countries like Indonesia increasingly recognized. On the negative side, the Indonesian government does not emphasize multinational companies in terms of domestic trade and industry regulations, providing opportunities for domestic companies to compete domestically.

The purpose of this study was to find out the role of the village head in increasing the creativity of the economic development of the people of Kloangpopot village, Doreng sub-district. the people of Kloangpopot Village, Doreng District, Sikka Regency. Jenins research uses qualitative research, and data collection techniques, namely interviews, observation, and documentation. The results showed that the role of the village head in increasing the creativity of the economic development of the Kloangpopot village community, Doreng subdistrict, Sikka district, had been carried out. This can be seen from community participation in the implementation of Kloangpopot village economic development going well according to 3 indicators, namely through motivator indicators that encourage or motivate the community to involved in implementing economic development in the village such as carrying out the programs that have been given, the indicator of the facilitator is that the village head as a facilitator always provides supporting facilities such as meeting places. such as the village hall facilitated by the village head to discuss economic development in the village kloangpopot, the mobilizing indicator moves or invites the community to participate in taking concrete actions to develop the village, for example mobilizing the community in village meetings. While the obstacle to the role of the village head in increasing the creativity of the economic development of the people of Kloangpopot village, Doreng sub-district, Sikka district, is the lack of availability of human and community resources that are not yet professional in building creative villages.

The development of Small and Medium Enterprises (SMEs) is one of the government's priorities, especially in Tebing Tinggi City. Known as an industrial city, it becomes an opportunity for the development of SMEs, which are the majority of the workers. The development of SMEs, especially "Culinary Clusters" that have high added value to economic growth, needs to be given greater attention to developed. The purpose of this study is to analyze the factors that influence the business performance of SMEs in Batam City. The method used to determine the relationship between these factors uses partial least square- structural equation modeling (PLS-SEM) with SmartPLS 3.0 software. The results of data processing show that internal and external factors influence the performance of SMEs. External factors consist of government policies, socio-economic conditions, and culture, the role of related institutions has a significant influence on the condition of internal factors consisting of aspects of human resources, finance, technical production, and marketing. External and internal factors have a positive and significant influence on the performance of SMEs.