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This study aims to understand behavioral considerations in decision-making regarding business equipment procurement at UMKM Sido Maju Marsudi. This research applies a qualitative method with a case study approach. Primary data were collected through semi-structured interviews with the business owner. The findings reveal that equipment procurement decisions are not solely influenced by economic rationality but also by behavioral factors such as intuition, experience, and social values. The business owner balances financial benefits with non-financial satisfaction, including customer trust, product quality, and maintaining the traditional identity of “roti kering jadul.” The decision-making process is simple, experience-based, and guided by social recommendations, reflecting bounded rationality. Evaluations are carried out informally by observing production outcomes and customer feedback. This study concludes that behavioral and experiential aspects play a crucial role in shaping adaptive and sustainable business decisions among micro and small enterprises

This study aims to analyze the development and scientific relationship between carbon risk perception, behavioral compliance of accountants, and sustainability mindset on the accuracy of carbon performance reporting through a bibliometric approach. This study is driven by the increasing need for accurate carbon reporting amidst global demands for sustainability transparency, as well as the limited understanding of the role of behavioral and psychological factors of accountants in ensuring the reliability of carbon reports. Research data was obtained from two leading scientific databases, namely Scopus and Google Scholar, with the main keywords "carbon risk perception," "behavioral compliance of accountants," "sustainability mindset," and "accuracy of carbon performance reporting." The data selection process was carried out using the PRISMA method to ensure the relevance and validity of the analyzed articles, while bibliometric analysis and visualization were performed using VOSviewer software. The results of the study indicate that the topic related to carbon reporting accuracy has evolved from a technical approach to a behavioral and psychological approach. Network and density visualizations show that behavioral compliance and sus-tainability mindset issues are still new but have high potential for development. Meanwhile, the authors' collaboration map demonstrates the geographic limitations of research, which remains concentrated in developed countries. These findings have important theoretical and practical implications, namely the need to integrate behavioral theory and professional ethics into sustainability accounting research and to en-hance accountants' capacity to understand carbon risks to ensure the accuracy of future sustainability re-porting.

The reliability of financial reporting information is an important aspect in maintaining the credibility of financial institutions, especially Rural Banks (BPR) that operate based on public trust. This study aims to analyze the influence of organizational commitment, individual integrity, ethical orientation, and external pressure on the reliability of financial reporting information at BPRs in Bali Province. This study used a quantitative approach with a purposive sampling technique, involving 75 respondents from 10 BPRs who met the criteria of length of service and involvement in the financial reporting process. Data were collected through questionnaires and analyzed using multiple linear regression analysis with the help of SPSS. The results showed that organizational commitment, individual integrity, and ethical orientation had a significant positive effect, while external pressure had a negative but insignificant effect on the reliability of financial reporting information. These findings emphasize the importance of strengthening ethical values ​​and employee integrity in strengthening the reliability of financial reporting, while also supporting the application of Agency Theory which emphasizes the importance of controlling agent behavior to align with the interests of the principal. This study provides practical implications for BPR management to strengthen organizational culture and ethical oversight as part of the internal control system.

This research aimed to analyze the impact of the Permodalan Nasional Madani (PNM) Mekaar Program on the development of micro enterprises in the PNM Cintika Kamelin Indah Group in Alok Subdistrict, Sikka Regency. The research used a descriptive qualitative method with data collected through in-depth interviews, observation, and documentation. Based on Miles and Huberman’s data analysis technique, which involves data collection, data reduction, data presentation, and conclusion drawing. The results showed that the PNM Mekaar Program played an important role in supporting the growth of group members’ micro businesses through capital provision, the establishment of social networks, and the enhancement of member discipline and responsibility (through a joint liability system). Weekly meetings functioned as spaces for sharing business experiences and promoting products among members. Based on the results, the program generally had a positive impact on increasing income and the welfare of members’ families, improving business quality, and enhancing group solidarity. This research was expected to provide theoretical contributions regarding the effectiveness of microfinance programs in empowering small businesses, as well as practical input for PNM to improve its business mentoring strategies.

This research aimed to determine the effect of behavioral accounting implementation on the financial performance of the St. Gabriel Maumere Foundation. The data collection techniques used in this research were questionnaires and documentation. This research was quantitative research with an associative approach. The data analysis techniques used in this research were research instrument testing, classical assumption testing, simple regression analysis, hypothesis testing, and coefficient of determination (R2) testing. The results showed that there was a partial effect of the implementation of behavioral accounting on financial performance. This can be seen from the t-value, which was greater than the t-table value, namely 3,767 > 2,032, and the significance value was smaller than the alpha level used, which was 5% or 0.05, namely 0.00 <0.05, so H0 was rejected, which means that the implementation of behavioral accounting (X) had a significant effect on financial performance (Y).  

This study aimed to analyze the mechanism of determining the cost of drafting a Sale and Purchase Deed  (AJB) based on behavioral accounting aspects at the office of Notary and Land Deed official (PPAT) gervatius Portasius Mude, S.H., M.H in Sikka Regency. The problems raised in this study included how the menchanism of AJB cost determination was carried out and how behavioral accounting aspects were applied in this practice. The study employed a qualitative descriptive approach with a case study method. Data were obtained throught interviews, observation, and documentation, then analiyzed using five behavioral accounting aspecst according to Suartana (2010), namaly : firm theory and managerial behavior, budgeting and planning, decision-making, control, and reporting. The results showed that the determination of AJB costs was not solely based on ATR/BPN regulations of 1%, but also considered the client's socio-economic flexibility. The mechanism of cost determination was conducted orally and through negotiation. Values such as ethics, professionalism, and service became important considerations in decision-making. The findings implied that managerial decisions in AJB cost determination were strongly influenced by individual behavior, leadership characteristics, and socio-contextual considerations.This study aligns with agency theory, which emphasizes the principal-agent relationship between clients and Notary/PPAT, as well as the importance of transparency and control in minimizing conflicts of interest

Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting the national economy, yet they still face challenges, particularly in maintaining financial records and reporting in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Abata Galleries MSME, as the partner in this activity, previously did not have a structured financial recording system, thus requiring technology-based assistance. This training activity aims to strengthen financial literacy and bookkeeping skills through the use of the KASIU mobile application based on SAK EMKM. The methods applied included a pre-test, material presentation, hands-on practice with the application, a post-test, and an evaluative discussion. The results of the activity indicate a significant improvement in participants’ understanding of SAK EMKM as well as their skills in preparing financial reports in accordance with the standards using the KASIU application. Participants who previously had no knowledge of SAK EMKM are now able to comprehend and implement standardized financial recording. This activity also fostered behavioral changes, particularly the awareness of the importance of maintaining structured daily records, thereby supporting transparency, accountability, and business sustainability.

A single paragraph, maximum 250 words. Abstract content must contain (1) an overview of the object This study aims to identify and analyze various behavioral finance factors that influence investment decisions, especially among the younger generation and individuals who invest. The method used is the Systematic Literature Review (SLR) with data sources from Google Scholar in the period 2020 to 2024. The focus of this study is on factors such as regret aversion, mental accounting, illusion of control, and overconfidence. The results of research from various journals show that these psychological factors have a significant, although varying, influence on investment decisions. Some studies confirm the strong influence of these factors, while others provide different results. Therefore, it is very important for investors and policy makers to understand these dynamics in order to improve the quality of investment decision making.

The low level of financial literacy and the consumptive behavioral patterns among Indonesian youth represent a critical challenge in preparing the younger generation to face the complexities of the modern economy. Therefore, training in basic financial record-keeping serves as a strategic step in enhancing students' financial literacy, particularly at the secondary education level. This community service activity aims to improve the understanding and provide practical skills to students of MAN 2 Parepare in simple financial record-keeping. The goal is to enable students to manage personal finances and school-based entrepreneurial activities in a more orderly and responsible manner. The implementation method involved several stages, including preparation, training execution, and evaluation. The results indicated an increase in students' understanding of basic accounting concepts, the importance of financial recording, and their ability to prepare simple financial statements. This training has contributed to fostering students’ administrative discipline and financial awareness from an early age, enhancing youth financial literacy, and equipping them with essential skills for future financial independence.

This study aims to evaluate the factors influencing the adoption of digital banking among Generation Z in Bandar Lampung using the UTAUT2 model. The research employs a quantitative approach, with purposive sampling as the sampling technique. Data analysis is conducted using SmartPLS 4.0 with the PLS-SEM method. Primary data for this study was collected through an online survey via Google Forms, involving a total sample of 312 respondents. The findings indicate that performance expectancy, effort expectancy, price value, hedonic motivation, and trust positively influence behavioral intention. Meanwhile, the variables found to affect use behavior are facilitating conditions, habit, and behavioral intention. Furthermore, this study reveals that social influence does not have an effect on behavioral intention.