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Information technology has an important role in the continuity of business activities for MSMEs. The application of technology to build a business is called effective and efficient digital transformation for MSMEs. One form of digital transformation is in the aspect of recording transactions and finances called Point of Sale (POS). POS is an application in the form of an online cashier with integrated electronic transaction service features which is aimed at increasing the sustainable development of digital entrepreneurs or Digipreneurs through digital transaction services to analyze administrative and financial matters which can help MSMEs. This research aims to prepare for the digital transformation of MSMEs in using digital POS system applications using the I-TOE framework. This research is qualitative in nature with data collection techniques by conducting interviews with 6 MSMEs in Salatiga, Central Java. From the interview results, it can be concluded that through the I-TOE framework, it is known that the readiness for digital MSME transformation is influenced by several aspects (1) Type of business, (2) Age of the manager. (3) Human resources and (4) Environmental demands.

The implementation of Islamic economics in Indonesia's development administration during the digital era presents a significant opportunity to build a system founded on inclusivity, fairness, and sustainability. Digital transformation plays a pivotal role in optimizing sharia-based financial technologies, empowering community economies, and enhancing resource management efficiency. Technologies such as halal e-commerce, blockchain, and sharia-compliant financial applications extend access to financial services in previously underserved remote areas. However, challenges such as low digital literacy levels and insufficient regulatory frameworks remain obstacles. Collaboration among the government, Islamic financial institutions, businesses, and communities is essential to ensure the effective implementation of this system. By combining sharia principles with technological innovations, Islamic economics holds substantial potential to boost Indonesia's economic competitiveness on a global scale.

Financial management is one of the key factors in determining the success of a company, especially for Micro, Small, and Medium Enterprises (MSMEs) in the digital era. This study aims to analyze the literature that discusses the influence of financial management practices on MSME performance, considering the role of digital technology in financial management. This study explores key aspects of financial management, such as financial planning, budget control, cash flow management, and investment, and how the application of technology can improve its efficiency and effectiveness. The results of the study show that the use of digital technology, such as cloud-based accounting applications and digital payment systems, can improve the accuracy and speed of financial management, which ultimately has a positive impact on MSME performance. This study provides important insights for MSME actors and policy makers in integrating digital technology to strengthen financial management and improve business competitiveness.  

The advancement of payment technology has shifted the role of cash to non-cash systems. Generation Z plays a significant role in the adoption of this technology. One of the innovations introduced by Bank Indonesia is the Quick Response Code Indonesian Standard (QRIS), launched on August 17, 2019, to support digital payments through server-based e-money applications, e-wallets, or mobile banking. This study aims to analyze the factors influencing QRIS usage behavior among Generation Z based on the Unified Theory of Acceptance and Use of Technology (UTAUT). The study employs a quantitative method involving 275 respondents collected through an online questionnaire. Data are analyzed using SmartPLS. The results show that performance expectancy, facilitating conditions, and social influence have a positive influence on QRIS usage behavior. In contrast, effort expectancy does not have an influence. These findings are expected to support strategies for increasing QRIS adoption among Generation Z.

The digital era has brought significant changes in the world of education, especially in the implementation of technology-based policies to support the learning process. Technology-based education policies aim to improve the quality of learning through the integration of digital tools such as learning software, e-learning platforms and internet-based applications. In addition, student motivation is an important factor in the successful implementation of this technology. This research discusses the role of technology-based education policies in increasing learning effectiveness and how student motivation influences learning outcomes in the digital era. This study uses qualitative methods with a case study approach in educational institutions at various levels. The research results show that policies that support adequate technological infrastructure, training for teaching staff, and technology-based curriculum development can increase student engagement and achievement. On the other hand, students’ intrinsic and extrinsic motivation is greatly influenced by digital environments that are interactive and support personal learning. Therefore, integration between technology-based education policies and efforts to increase student motivation is the key to educational success in the digital era.      

In today's digital era, teachers are faced with increasingly greater learning challenges. The ability to create interesting, innovative and creative learning media must be possessed by teachers at all levels of education. However, not all teachers have the facilities to learn hpw to create learning media. Various tools and applications have been developed to support the learning process. Some of these applications are Canva, crossword puzzle and Assemblr Edu. These three applications are very helpful in creating learning media to attract students' interest in learning. Community service activities have been carried out at SDN 01 Duren Seribu which is located in Depok City, West Java. The activities carried out were in the form of training in creating learning media by utilizing the Canva, crossword and Assemblr Edu applications for teachers of SDN Duren Seribu 01. The teachers were asked to practice directly creating learning media according to their respective subject areas. After this training, the teachers stated that this training was very useful and made them more proficient in the application in creating learning media so that they could create interesting and creative learning media

Madrasah Tsanawiyah Azzidin Medan is a junior high school in Medan Denai District that promotes not only through manual media, but also through social media. However, during the period of 2023, the number of students who want to attend Madrasah Tsanawiyah Azzidin has decreased from 85 students in 2022 to 73 students in 2023. This is because there are still many teachers, education staff and school marketing staff who are unable to convey good and positive communication to prospective consumers through e-wom facilities, so they are less able to give a positive impression when conducting promotions. As a result, promotions with e-wom have not been utilized optimally, which makes parents of students as consumers unable to communicate carefully every message and positive impression through the school, because they still prioritize manual promotions, so that many of these prospective consumers have not been moved, so they decide not to attend Madrasah Tsanawiyah Aidin Medan Denai so that training and teaching are needed regarding the implementation of e-WOM. The method of implementing this training is done by conducting lecture methods, as well as through real presentations and simulations in implementing e-WOM applications on social media to carry out promotional activities in order to increase the number of students attending Madrasah Tsanawiyah Azzidin Medan. From the results of community service in the form of training on implementing e-WOM marketing applications, it can be seen that 37 education personnel, teachers and marketing personnel at Madrasah Tsanawiyah Azzidin Medan can improve their ability to implement the use of e-WOM applications when conducting promotions to increase the number of students who will attend Madrasah Tsanawiyah Azzidin Medan.

UMKM is an economic platform for the community which is a basic component in the development of economic pillars starting from the lowest level, small and medium enterprises (UKM/UMKM) are types of companies in Indonesia which are owned by individuals or business entities in accordance with the criteria set by Law No. 20 of 2008. UMKM is able to defined as business run by individuals, households, or small-sized business entities. The classification of UMKM is based on limits on annual revenue turnover, total assets, and number of employees. The development and quality improvement needs to get serious support for its further growth, this is not only in terms of capital and ease of doing business, but also needs to be done in terms of management up to the ability of the perpetrators, one of that the UMKM perpetrators must learn about management, especially in financial management, starting with simple things such as preparing a cash book. Most UMKM are run by individuals who do not have special skills. UMKM run as they are and do not have a good financial planning system and financial management system, this is one of the weaknesses of UMKM, so they cannot make plans for future business development. The cash book preparation training aims to increase the financial management capacity of Micro, Small and Medium Enterprises (UMKM). The training method is designed to provide a basic understanding of accounting principles, financial statement preparation techniques, and practical applications that are relevant to the needs of UMKM. This training program is expected to improve the quality and financial performance of UMKM, so that they can be more competitive and sustainable in the market.

The rapid development of financial technology (fintech) provides innovative solutions to improve efficiency and accessibility in the Islamic finance sector. Islamic finance, based on Islamic principles, faces challenges in financial inclusion, high operational costs, and limited access to financial institutions. This study aims to explore the application of fintech as a solution to these issues. The research method used is literature review and qualitative analysis of various fintech models based on sharia principles, such as peer-to-peer lending, crowdfunding, and digital payments. The results indicate that fintech has significant potential in enhancing operational efficiency and expanding accessibility to sharia-compliant financial services. By utilizing technologies such as mobile applications and blockchain, fintech can reduce transaction costs and offer solutions for underserved communities. However, challenges related to sharia compliance and clear regulations need to be addressed to ensure the successful implementation of fintech in this sector.

The human brain is a highly complex system whose dynamics cannot be fully understood through a single disciplinary perspective. This study aims to examine the synchronization of neural networks by combining theoretical physics, neuroscience, and computational methods. The research employed two main approaches: computer simulations based on the Kuramoto oscillator model and empirical analysis of electroencephalography (EEG) data. The simulation modeled neural activity using a graph-theoretical framework, while EEG analysis provided time-series data of brainwave patterns. Both results were compared to validate the accuracy of the model. Findings show that synchronization levels from simulations closely resemble EEG data, with only minor differences across various frequency conditions. Notably, both results revealed a tendency for stronger synchronization at higher frequencies, indicating a collective mechanism of neural coordination. These results demonstrate that physics-based models can effectively represent biological phenomena, while empirical data ensures that the findings remain grounded in real neural dynamics. The integration of theoretical and empirical approaches highlights the importance of interdisciplinary collaboration in studying brain complexity. This research not only contributes to a deeper scientific understanding but also opens potential applications in neuroscience, clinical diagnostics, and computational modeling. Overall, the study reinforces that interdisciplinary frameworks are essential for bridging abstract theories with biological realities.

Transparent, accountable, and efficient village financial management is an important element in supporting sustainable village development. However, village financial management often faces various challenges, such as limited human resources, technological infrastructure, and the risk of manual errors in preparing financial reports. In an effort to overcome these challenges, the application of computerized applications such as the Village Financial System (Siskeudes) is a relevant solution. This study aims to identify the role of computerized applications in improving the quality of the preparation of village financial reports, reveal the perceived benefits, and explore the constraints and strategies for optimizing implementation. This research uses a descriptive qualitative approach by collecting data through interviews, observations, and document analysis in several villages that have used computerized applications. The results show that the use of computerized applications significantly improves the efficiency of the financial administration process, reduces recording errors, and produces financial reports that are more accurate and in accordance with government accounting standards. In addition, the application supports transparency and accountability of village financial management through easy access to data for stakeholders. Obstacles faced include the low digital literacy of village officials, limited technological infrastructure, and resistance to the application.

Truth and responsibility are fundamental ethical principles that shape leadership practices in corporate settings. This study explores the philosophical foundations of truth and responsibility and their applications in leadership ethics within organizations. Using a systematic literature review approach, the research synthesizes findings from various philosophical schools, such as deontology, utilitarianism, and virtue ethics, to examine how leaders can navigate ethical dilemmas, foster integrity, and build trust. The results reveal that embracing truth and accountability enhances decision-making processes, strengthens organizational culture, and mitigates ethical risks. This study highlights the significance of philosophical reflection in addressing modern leadership challenges, particularly in fostering transparency and ethical responsibility in complex business environments. Future research should focus on integrating these principles into leadership development programs to promote sustainable and ethical organizational growth.

Financial statements are a regularly arranged collection of data that shows a company's financial position at a specific point in time. One of the challenges is the limited knowledge about preparing financial statements using digital finance applications. The primary objective of this community service activity is to train and disseminate information about the importance of digital financial reporting. The research aims to educate Safira batik SMEs about digital financial statements. Socialization and training methods were used in this study. The findings showed that before the training, only 20% were aware of financial statements but did not know about digital financial statements; however, after the training, their knowledge increased by 80%. Before the training, 10% only knew how to record financial statements but had not recorded financial statements using a digital finance application; however, after the training, their knowledge increased by 90%.

North Polongbangkeng is a part of Takalar Regency where the people grow corn besides rice. However, until now corn plants have only been dried and then sold in the form of shelled seeds, while they can actually be sold in the form of processed food. For this reason, people need to be taught how to process it and then taught how to market it in MSME activities through various digital social media. More specifically, the objectives of this service activity are: 1. Increasing community knowledge in utilizing yellow corn so that it can increase community income. 2. Creating an application that can be used to help increase yellow corn production;; 3 Provide assistance to start-up businesses in the field of yellow corn cultivation; 4. Provide assistance in the use of the Yellow Corn marketing market place via Android Applications and E-Marketing; 5. Diversification of Processed Yellow Corn Products into other processed products and designs. ; and 6. Creation of interactive media and training modules for processing yellow corn has been completed. This service activity received a very good response from the Biralle Kunyi farmer group, as well as North Polongbangkeng State Middle School 4 as the target group. Based on the results of the implementation carried out in these 2 stages, it was able to increase the knowledge and skills of the partner group in applying techniques for processing yellow corn into finished food and was able to market it using social media so that the digitalization system could run as expected in optimizing the marketing of yellow corn processing results.

Training on Using the Mendeley Application for Semester Students of the PPKN Study Program, Faculty of Teacher Training and Education, Pattimura University, is an activity aimed at enabling students to use the Mendeley Application when completing their final writing. This training is also to increase students' understanding of the dangers of plagiarism as part of academic misconduct. . Through lecture methods, discussions and interactive activities, students are encouraged to understand the use of the Mendeley application when writing research proposals, research results and theses. The results of this program show active participation from students as well as increased student understanding of using the Mendeley application and in the future students will be able to use it in writing, thus this activity also reduces plagiarism crimes.

The Program Activities (PI) held by group 8 started on 29 July 2024 in Baru Ilir Balikpapan Ilir Village and ended on 29 October 2024. A series of activities that have been carried out are assistance in making debit payment methods (QRIS), marketing products through digital applications, attractive packaging and making menu innovations. This Innovation Programme activity aims to increase the competitiveness of Ibu Listy's Crispy Oriental MSMEs with the debit payment method (QRIS), reach a wider market through digital marketing and new menu innovations that are rarely owned. This activity focuses on one of the business actors in Baru Ilir Village.

Digital marketing as a promotional strategy emerged as a response to developments in information technology. The use of digital marketing is not only limited to new companies or start-ups, but is also applied by companies that have been around for a long time. PT. XYZ, which functions as a motor vehicle distributor and retailer, is also required to adopt digital marketing even though it already has a strong brand from its parent company. In this research, which uses a case study of PT. XYZ, data obtained through observation and interviews. The research results show that PT. XYZ uses three media in implementing digital marketing, namely websites, social media and applications. Of the three media, social media such as Instagram and Facebook show the best results, because both are used to provide information and build engagement with consumers.  

Micro, Small, and Medium Enterprises (MSMEs) play a pivotal role in driving Indonesia's economy forward, acting as the cornerstone for inclusive and sustainable economic development. However, these enterprises face a formidable challenge in expanding their operations. While effective financial management is paramount for success, many MSME practitioners lack awareness regarding the significance of meticulous and accurate financial record-keeping. To tackle this challenge, information technology, particularly digital accounting, presents promising solutions capable of enhancing the efficiency and precision of financial reporting. This research delves into the implementation of digital accounting among MSMEs in the Sukarame district, Bandar Lampung, aiming to scrutinize its impact on business performance. Employing a qualitative approach, the study seeks to grasp the perceptions, experiences, and everyday practices of MSME practitioners concerning the utilization of digital accounting applications. Through this inquiry, it aspires to cultivate a more comprehensive and contextual understanding of the ramifications of digital accounting adoption on Lampung's MSME sector, offering pertinent insights for policy formulation and the advancement of digital accounting practices across Indonesia. Ultimately, this study aims to contribute to the body of knowledge surrounding MSMEs' integration of digital accounting, promoting sustainable growth and economic inclusivity in Indonesia.

The development of science and technology continues to grow very rapidly, meanwhile applications in the field of information technology have a major impact in various areas of life, one of which is in the creative industries such as advertising, billboards, graphic design, fashion and digital image processing. At this time graphic design skills are needed in various fields, to support business and organizational needs. On this occasion, we presenters from Universitas Potensi Utama use the CorelDraw application facility to create a Logo. The software used in this training is vector-based. So that the final results obtained are of better quality when enlarged / zoomed. So that the output target of this activity is that participants can implement graphic design both within the school environment in the form of making wall magazines or other announcements and can be implemented in the world of work related to graphic design. This activity aims to improve the knowledge and skills of students in improving the quality of their ability to create attractive graphic designs so that participants can compete to meet the demand for job opportunities and also towards entrepreneurship. The materials given to participants include creating and completing logo designs for business or organizational needs.

This study aims to utilize herbal plants as the base material for making aromatherapy candles in Desa Sungai Majo Pusako, focusing on education, simulation, and demonstration of candle-making. The activity involves local women as participants who are taught about the benefits of aromatherapy candles, production techniques, and practical applications of herbal plants such as lime, cinnamon, and clove. The training results show that participants can practice making candles using herbal plants that were previously underutilized. The enhancement of skills and knowledge has increased awareness of the health and environmental benefits of aromatherapy candles and opened new business opportunities that can improve local income and economic welfare. Evaluation indicates that while there are challenges in producing high-quality candles, the activity has successfully encouraged innovative and creative thinking in utilizing natural resources. The strengths of the activity include practical skill development and economic opportunities, whereas its weaknesses lie in limited resources and initial participant knowledge. The findings suggest significant potential for developing environmentally friendly herbal-based candle products in the future.