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This community service program aims to strengthen institutional capacity and develop the business units of the Padangan Village-Owned Enterprise (BUMDes) through enhanced managerial capabilities, business innovation, and enhanced digital marketing strategies tailored to local potential and needs. The program was implemented using a participatory empowerment approach involving various stakeholders, including the village government and local economic actors. The methods used included needs assessment, management and entrepreneurship training, intensive mentoring, and collaborative business planning. The program's results demonstrated significant improvements in BUMDes organizational governance, administrative professionalism, and a more organized and accountable financial reporting system. Furthermore, business unit diversification, local product quality improvement, and community capacity to utilize digital technology for marketing activities increased. The program also provided academic contributions in the form of empirical data and an applicable model of village empowerment based on Islamic economics. Overall, empowerment based on participation and Islamic economic values ​​has been proven to promote sustainable village economic resilience and independence.

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia's economic development. However, many MSMEs still face challenges in managing financial records and adapting to digital marketing, including the Cilor Maklor MSME in Argomulyo Village. The Cilor Maklor MSME in this location is one of the micro-enterprises that requires capacity building in both aspects. The main objective of this community service is to assist the Cilor Maklor MSME in understanding and implementing simple financial record-keeping methods and in improving its marketing capabilities through digital marketing, so that the MSME can adapt to current developments and expand its market reach. The method used in this activity includes three stages, namely: 1) MSME Survey, 2) Training and Mentoring, and 3) Evaluation. The results of the community service show an increase in MSMEs' knowledge, understanding, and skills in recording simple financial reports and in marketing products through digital platforms. In addition, this community service activity also has a positive impact on business capacity development and the sustainability of MSMEs.

The aim of Community Service Activities is to implement one of the Tri Darmas of Higher Education. Apart from that, it is hoped that with community service, the existence of universities can make a major contribution to the development and application of science to society. The methods used in this Community Service are expository, namely conveying material verbally and inquiry, namely learning that emphasizes critical and analytical thinking processes related to financial management skills, namely Strengthening Financial Governance for MSME Funding (Practical and Innovative Approach) in Kp. Ciwindu Village Ciwarna District. Mancak, Serang Regency. The results of community service obtained are increasing knowledge regarding the management of preparing financial reports and funding for MSMEs located at Kp. Ciwindu, Ciwarna Village, Kec. Mancak, Serang Regency, Banten Province. It is hoped that this training for the community will be able to prepare financial reports practically and increase financial literacy in the village environment.

This community service activity aims to provide outreach to the Merah Putih Cooperative and prepare simple financial reports in Karijawa Village, Dompu Regency. This program stems from several key issues, such as limited access to capital, low cooperative literacy, and the lack of institutional economic governance at the village level as an effort to strengthen the local economy sustainably. Through a participatory, collaborative, and educational approach by the STIE Bima Impact Community Service Team in Karijawa Village, Dompu Regency, social identification and outreach were carried out in accordance with Law No. 25 of 1992. The outreach was carried out through face-to-face meetings and group discussions regarding the urgency of the Merah Putih Cooperative. This community service activity demonstrated an increase in community understanding of cooperatives as an instrument of sustainable local economic independence, as well as encouraging academic-community collaboration in the development of cooperatives and economic nationalism. This cooperative is expected to have a significant contribution in improving the sustainable economic welfare of the community.

The rapid growth of amateur football clubs in Surabaya presents great opportunities for talent development and social cohesion, but it also comes with managerial challenges such as unclear organizational structure, lack of financial transparency, limited promotion, and the absence of operational standards for matches. This article presents the results of a community service program based on capacity building, designed to strengthen the managerial capacity of amateur football club managers in Surabaya. The activities focused on a one-day face-to-face workshop for representatives from 30 clubs, utilizing interactive lectures, local case studies, targeted discussions, and the distribution of practical handouts including organizational structure templates, code of conduct, one-page financial reports, content calendars, and matchday checklists. The core materials covered five areas: governance & legal, planning & OKR, finance & accountability, marketing & sponsorship, and operations & safeguarding. The program concludes that a brief, capacity-building workshop can trigger the initial professionalization of amateur football clubs through measurable, easy-to-adopt, and replicable minimum viable governance practices. These findings are relevant as a model for strengthening governance and management of amateur clubs in Indonesia, while also supporting a more professional, accountable, and sustainable community sports ecosystem.

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.

Challenges faced by accounting students in producing accurate financial statements aligned with international standards, notably due to limited English proficiency. Therefore, this study examines the influence of accounting English vocabulary mastery and accounting concept comprehension on students ability in preparing financial statements in English. This study employed a quantitative method with a survey approach and multiple linear regession analysis. The research subjects are 81 accounting department students at Politeknik Negeri Banjarmasin taken with purposive sampling. Data was collected using a questionnaire and a performance task to measure vocabulary mastery, conceptual understanding, and the ability to prepare financial statements. The findings show that accounting English vocabulary mastery has a significant positive effect on students’ ability to prepare financial statements in English, while comprehension of accounting concepts does not show a significant individual effect. The adjusted R-squared value of 0.627 indicates that both variables together explain 62.7% of the variance in students’ ability. These findings emphasize that technical vocabulary mastery is a dominant factor enabling students to apply conceptual knowledge effectively in English-based financial reporting. It also highlights the importance of English for Specific Purposes (ESP) strategies in accounting education and suggests integrating vocabulary-focused learning methods to enhance students’ readiness for global accounting practices.

This study aims to analyze the effect of Non-Performing Loans (NPLs) and the Loan-to-Deposit Ratio (LDR) on bank financial performance, as measured by Return on Assets (ROA), with Net Interest Margin (NIM) as an intervening variable in banking companies listed on the Indonesia Stock Exchange during the 2021-2023 period. The research method used is quantitative research with a causal-comparative approach. The data used in this study is secondary data sourced from the financial reports of banking companies accessible through the official IDX website. The population in this study is banking sector companies listed on the Indonesia Stock Exchange, with a sample of 35 companies selected using a purposive sampling method based on certain criteria. The independent variables in this study are Non-Performing Loans (X1) and Loan to Deposit Ratio (X2), while the dependent variable is Return on Assets (Y) and the intervening variable is Net Interest Margin (Z). Data analysis techniques in this study use panel data regression, classical assumption tests, t-tests, coefficients of determination, and Sobel tests. The results of this study indicate that NPL has no effect on NIM, while LDR has an effect on NIM, NPL has an effect on ROA, LDR has no effect on ROA, NIM has an effect on ROA, NIM does not mediate the relationship between NPL and ROA, and NIM mediates the relationship between LDR and ROA.

This study aims to analyze the effect of using multi-platform accounting on the timeliness and accuracy of financial reporting at PT XYZ, a service company engaged in the distribution of cement. In carrying out its operations, this company uses three different types of accounting applications in the financial recording process, namely Microsoft Excel, Accurate and Semenku. This study uses a descriptive qualitative research method and data collection through observation. The results of the study indicate that the use of multiple platforms simultaneously can cause data inconsistencies and slow down the financial reporting process, but on the other hand it also provides flexibility in recording transactions. Therefore, system integration or evaluation of platform use is needed to improve the efficiency and accuracy of financial reporting.

Digital transformation in financial management is a necessity for companies to improve competitiveness. This study evaluates the effect of implementing an Enterprise Resource Planning (ERP) system on the efficiency and transparency of financial planning in companies. Using a case study approach and qualitative descriptive analysis, data was collected through observations, interviews, and internal company documentation. This study shows that the ERP system is able to simplify workflows, reduce unnecessary data replication, and increase information disclosure between departments. ERP is also proven to accelerate the budgeting and financial reporting process more systematically. This research recommends optimizing the use of financial ERP modules to achieve sustainable efficiency and transparency.

This study aims to examine the effect of liquidity, proxied by the Current Ratio, and firm size, proxied by Total Assets, on stock returns. The research period covers the years 2019–2023. The population of this study includes financial reports of 90 energy sector companies listed on the Indonesia Stock Exchange. A purposive sampling technique was employed, resulting in 46 selected companies as the sample. The study uses secondary data derived from the annual financial reports of energy sector companies for the 2019–2023 period. The data analysis method used in this study is panel data regression analysis. In this research, liquidity is measured using the Current Ratio (CR), while firm size is measured by Total Assets. The results indicate that liquidity has a negative and significant effect on stock returns, whereas firm size has a negative but not significant effect on stock returns.

This study aims to analyze the effect of capital intensity, leverage, and company size on tax avoidance in property and real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The research method used is an associative quantitative approach with secondary data obtained from corporate financial reports. The sample was selected using purposive sampling technique, resulting in 4 companies that met the criteria. The multiple linear regression analysis shows that partially, capital intensity and leverage have a significant positive effect on tax avoidance, while company size has a significant negative effect. Simultaneously, the three variables have a significant influence on tax avoidance. This study implies that companies should consider fixed asset investment strategies, financing structure, and firm size in managing their tax obligations efficiently and legally.

This study is a literature review that examines the role of QRIS as a payment gateway in improving the efficiency of Accounting Information Systems (AIS) in MSMEs. Digital transformation in payment systems is key to speeding up, enhancing accuracy, and securing transaction records. QRIS provides a practical solution by integrating various non-cash payment methods into one system, enabling automated real-time recording and faster financial reporting. A review of ten studies shows QRIS helps speed up recording, ease reconciliation, reduce input errors, and serve as a strategic tool for AIS digitalization in the digital economy era.

This research examines the effect of current ratio and company size on profit growth in food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the period 2015 to 2023. All companies in this sub-sector are the research population, with sample selection using purposive techniques based on certain criteria. A total of 72 observation data were analyzed using a quantitative approach through multiple linear regression. Data were obtained from the annual financial reports that have been officially published. The results of the analysis show that the current ratio does not have a significant effect on profit growth, indicating that the level of liquidity does not always contribute directly to profitability. On the other hand, company size has a significant effect, indicating that a larger operational scale and the availability of adequate resources have a positive impact on profit performance. These findings are expected to be a reference in making corporate financial decisions and considerations for further research in the field of corporate finance.

This community service activity aims to increase the capacity of disaster archival document management and strengthen financial governance within the Muhammadiyah Disaster Management Center (MDMC) in Palangka Raya City. Orderly, systematic, and accountable archive management is a crucial factor in supporting a rapid, precise, and coordinated disaster response. Furthermore, transparent and efficient financial governance is the foundation for program sustainability and public trust in the organization. This training program is designed to provide MDMC administrators and volunteers with a comprehensive understanding of the principles, procedures, and best practices in disaster archive management and organizational finances. The implementation method includes presentations through interactive lectures combined with group discussions to identify real-world problems and solutions. Participants also have the opportunity to engage in hands-on practice, such as compiling disaster archival documents, managing archive databases, and creating simple financial reports in accordance with nonprofit accounting standards. Furthermore, this training introduces national regulations related to archiving and data protection, ensuring that practices are aligned with statutory provisions. The results of the training demonstrated an increased understanding of the participants regarding the importance of archive management and financial governance, as evidenced by their ability to systematically organize documents and present accountable financial reports. It is hoped that, after the training, participants will be able to consistently apply these principles in MDMC's operational activities. This will create a well-organized documentation system, accountable financial management, and an MDMC institution that is increasingly professional, effective, and responsive to community needs in emergency situations. This activity is a strategic step to strengthen MDMC's role as the vanguard in disaster management at the local and national levels.

This community service activity aims to increase the capacity of disaster archival document management and strengthen financial governance within the Muhammadiyah Disaster Management Center (MDMC) in Palangka Raya City. Orderly, systematic, and accountable archive management is a crucial factor in supporting a rapid, precise, and coordinated disaster response. Furthermore, transparent and efficient financial governance is the foundation for program sustainability and public trust in the organization. This training program is designed to provide MDMC administrators and volunteers with a comprehensive understanding of the principles, procedures, and best practices in disaster archive management and organizational finances. The implementation method includes presentations through interactive lectures combined with group discussions to identify real-world problems and solutions. Participants also have the opportunity to engage in hands-on practice, such as compiling disaster archival documents, managing archive databases, and creating simple financial reports in accordance with nonprofit accounting standards. Furthermore, this training introduces national regulations related to archiving and data protection, ensuring that practices are aligned with statutory provisions. The results of the training demonstrated an increased understanding of the participants regarding the importance of archive management and financial governance, as evidenced by their ability to systematically organize documents and present accountable financial reports. It is hoped that, after the training, participants will be able to consistently apply these principles in MDMC's operational activities. This will create a well-organized documentation system, accountable financial management, and an MDMC institution that is increasingly professional, effective, and responsive to community needs in emergency situations. This activity is a strategic step to strengthen MDMC's role as the vanguard in disaster management at the local and national levels.

This community service activity was carried out with the aim of increasing the capacity of Micro, Small, and Medium Enterprises (MSMEs) in Panda Village, Palibelo District, Bima Regency, particularly in the culinary MSME sector in terms of preparing digital-based financial reports. MSMEs often face obstacles in maintaining structured financial records, so intervention in the form of appropriate guidance and training is needed. The solution offered in this activity is the use of the General Accounting (AKU) application which is specifically designed to facilitate digital business financial recording. The community service activity was carried out through three main stages, namely: (1) an initial survey to identify the needs and level of understanding of participants regarding financial reports; (2) direct training and mentoring related to the use of the AKU application, which included an introduction to the application features, practice recording transactions, and simulation of creating financial reports; and (3) evaluation of the results of the activity to assess the effectiveness of the training. The results of this activity showed a significant increase in participants' understanding of preparing MSME financial reports. Before the training, only around 20% of participants had a basic understanding of financial recording. After the training, the level of understanding increased to 80%. Furthermore, 100% of participants were able to operate the AKU application effectively, understand its features, and successfully apply it to record transactions and prepare financial reports for their respective businesses. Thus, this activity has had a positive impact on the digital financial literacy of MSMEs and made a real contribution to supporting more professional and sustainable business management. It is hoped that this training can serve as a model for similar programs in other regions.

Financial reports are an important tool for Micro, Small, and Medium Enterprises (MSMEs) in measuring their performance and financial health. This study aims to design a simple financial reporting system that can be implemented by Big Bites, a culinary business located in Bekasi City. The method used is a qualitative descriptive approach with stages of observation, interviews, and documentation during a three-month internship (October–December 2024). The results of the study indicate that before the design, Big Bites did not have a good financial recording system and still relied on manual records. Through the design of Microsoft Excel-based financial reports that include a general journal, ledger, trial balance, income statement, statement of changes in equity, and balance sheet, MSMEs can understand their financial condition more clearly and accurately. The implementation of this system is expected to assist MSMEs in business decision-making, financial planning, and increasing business credibility.

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.