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Micro, small, and medium enterprises (MSMEs) play a strategic role in growing the local economy and creating jobs. However, many MSMEs still face problems in financial recording and managing production costs. Rempeyek Bu Ning MSME experienced this problem because unstructured financial records made it difficult for business owners to monitor cash flow, calculate profits, and determine selling prices in line with production costs. The purpose of this community service activity is to improve the financial management capabilities of MSMEs by helping them record their finances correctly and calculate production costs. Micro, small, and medium enterprises (MSMEs) play a strategic role in growing the local economy and creating jobs. However, many MSMEs still face problems in financial recording and managing production costs. Rempeyek Bu Ning MSME experiences this problem because unstructured financial records make it difficult for business owners to monitor cash flow, calculate profits, and determine selling prices that are in line with production costs. The purpose of this community service activity is to improve the financial management capabilities of MSMEs by helping them record their finances correctly and calculate production costs.  

This study aims to analyze the implementation of financial reporting and evaluate the economic performance of Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) Nur Insani during the period from 2022 to 2023. A descriptive qualitative method was employed, utilizing secondary data from the Statement of Financial Position, Cash Flow Statement, and Operating Results Report published by the cooperative. The findings indicate that KSPPS Nur Insani has implemented a computerized financial recording system, which enhances accuracy, transparency, and operational efficiency. However, the cooperative experienced significant financial pressure in 2023, as indicated by decreases in cash and cash equivalents, total assets, and temporary syirkah funds, both short-term and long-term. These declines reflect weakened liquidity and reduced fundraising capacity from members. Despite these challenges, the cooperative succeeded in increasing its Net Operating Results (SHU), demonstrating effective revenue management and operational cost control. Overall, the profitability of KSPPS Nur Insani remains positive, yet strategic improvements are necessary, particularly in strengthening liquidity management, increasing funding sources, optimizing asset utilization, and enhancing digital system implementation to support better financial governance. These strategic efforts are expected to improve business sustainability and maintain member trust in the future.

This study was conducted to analyze the implementation of financial management and accounting practices at a Coffee Shop in South Jakarta operating within the MSME sector, with a focus on the importance of structured financial management and the application of standardized accounting as a fundamental element in supporting business sustainability. The research employed a qualitative descriptive method through interviews, direct observations, and document review. The findings indicate that the Coffee Shop has applied a cash-based recording system and utilizes a simple point of sales (POS) application to monitor cash flow and sales transactions. However, the recording of fixed assets, depreciation calculations, and the recognition of liabilities have not fully complied with the guidelines of FAS MSMEs, resulting in financial information that remains limited, lacks transparency, and does not provide a comprehensive overview of the business’s financial condition. Therefore, this study highlights the need to improve human resource capabilities in accounting and to implement simple yet credible accounting software to support more accurate, efficient, and accountable financial reporting. With more professional financial management, business owners will be better equipped to make strategic decisions, strengthen stakeholder trust, and enhance the competitiveness and long-term sustainability of the Coffee Shop.

This study aims to evaluate the effects of profitability, leverage, liquidity, and cash-flow shocks on the financial distress of companies in the hotel, restaurant, and tourism subsector listed on the Indonesia Stock Exchange during the period 2021 to 2024. The research approach employed is quantitative, using logistic regression analysis. The data analyzed are secondary data obtained from the annual financial statements of the respective companies. The results of the study indicate that, simultaneously, the four independent variables significantly influence financial distress. However, based on partial testing, each variable, namely Return on Assets (ROA), Debt to Equity Ratio (DER), Current Ratio (CR), and cash flow shock, does not show a significant relationship with financial distress. These findings imply that the risk of financial distress in this industry cannot be explained solely through a single financial indicator; instead, a more holistic approach is required. This study provides essential contributions to both management and investors in assessing companies' financial condition and formulating appropriate strategic decisions.

This study aims to analyze the implementation of the Economic Entity Principle in the micro, small, and medium enterprise (MSME) Kedai Kita, which still relies on a simple financial recording system. The principle emphasizes the importance of separating personal and business finances to ensure that financial statements accurately and objectively reflect the entity's economic condition. The research employs a qualitative method with a descriptive approach through direct interviews with the business owner to gain an in-depth understanding of the financial management practices implemented. The findings indicate that the application of the Economic Entity Principle at Kedai Kita has not been fully realized, as evidenced by the ongoing mixing of personal and business funds, the absence of a formal bookkeeping system, and inconsistent recording of cash flows and expenditures. The main factors hindering the implementation of this principle include limited accounting literacy, lack of time for bookkeeping, and the absence of a structured accounting system. Nevertheless, the business owner has begun to recognize the importance of separating finances as a foundation for more accountable business management. These findings imply the need for the adoption of simple recording applications, the provision of basic accounting training, and increased understanding among MSME actors regarding the benefits of structured financial statements. This study provides practical contributions for other MSMEs by demonstrating that the implementation of the Economic Entity Principle is a fundamental step in enhancing financial transparency and accountability, as well as strengthening opportunities for access to formal financing.

The Innovation Development Program conducted by Group 2 in Gunung Sari Ulu Village consisted of a structured series of mentoring activities designed to strengthen the financial literacy and marketing capabilities of local UMKM. The program focused on guiding participants in recording simple cash flow using the Monly AI application, which helped them understand how Artificial Intelligence can support more accurate and organized financial management. In addition, participants were taught how to properly separate incoming and outgoing transaction notes so that their business finances could be monitored more clearly and systematically. The program also introduced strategies for promoting products through digital marketing, enabling UMKM to expand their market reach by utilizing online platforms and creating more appealing promotional content. Overall, this activity aimed to broaden the participants’ knowledge of AI-based financial recording while also equipping them with practical marketing skills needed to increase visibility and attract consumer purchasing power. By integrating technology with improved marketing practices, the program sought to empower UMKM to operate more efficiently, enhance their competitiveness, and strengthen the sustainability of their business activities within the local community.

Digital transformation in the field of information technology requires Micro, Small, and Medium Enterprises (MSMEs) to improve the quality of financial management to be able to compete sustainably. One effort that can be done is through the implementation of the Financial Management Information System (MISK). This study aims to analyze the implementation of MISK in MSMEs, examine the benefits obtained, and identify obstacles faced in the implementation process. The research method used is a qualitative descriptive approach with data collection techniques through interviews, observation, and documentation. The object of the study is the culinary MSME "Dapur Lestari Jambi" which has implemented a digital financial recording application and Point of Sale (POS) system. The results of the study indicate that the implementation of MISK can increase the accuracy of transaction recording, accelerate the preparation of financial reports, improve cash flow management, and support data-based managerial decision-making. However, the implementation of MISK still faces several obstacles, especially related to limited human resource competency, consistency of recording, and adaptation to technology. This study concludes that the Financial Management Information System has a strategic role in increasing the efficiency, transparency, and professionalism of MSME financial management, and is an important factor in supporting business sustainability in the digital era.  

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in driving Indonesia's economic growth, but still face limitations in systematic financial management. The use of digital accounting applications is one solution to improve the quality of MSME financial recording and reporting. This activity aims to highlight the advantages of financial reporting education using the Jurnal Bijak application at the J't Fresh MSME in Palangka Raya City. The methods used included interviews, observation, and documentation. The results of the activity showed that the Jurnal Bijak application is effective, efficient, and easy to use by MSMEs in recording financial transactions. This application enables the preparation of accurate and structured financial reports based on simple transaction evidence, such as income and expense records, general journals, and ledgers. The resulting financial statements include Income Statement, Statement of Changes in Equity, Statement of Cash Flow, and Statement of Financial Position. The main advantages of this program focus on increasing financial literacy, reducing recording errors, and time efficiency in the accounting process, thereby supporting transparency and accountability in MSME management.

This study aims to analyze the SWOT of the application of the Quick Response Indonesian Standard (QRIS) in deepening the understanding of financial management in micro business actors in the food sector in Tropodo, Sidoarjo. The method used is qualitative descriptive with case studies, through in-depth interviews with five business actors who have adopted QRIS. The data was analyzed using source triangulation to ensure the validity of the findings. The results of the study show that QRIS provides strength in the form of ease of transactions, automatic recording, cash flow transparency, and increased consumer competitiveness. Weaknesses that arise include delays in disbursement of funds, deduction fees, mixing business funds with personal funds, and lack of understanding of advanced features. From the external side, opportunities are reflected in the trend of cashless society, digital financial literacy, integration with supporting applications, and the expansion of the cashless payment ecosystem. Meanwhile, threats include network disruptions, security risks, reliance on service providers, and potential data leaks. Overall, QRIS not only acts as a means of payment, but also as a strategic instrument for MSME financial governance. Therefore, it is important to increase financial literacy and infrastructure support so that the benefits of QRIS can be optimized.

Every year, companies are required to prepare financial reports that include information on their financial condition, performance, and cash flow. This report demonstrates management's accountability for the resources they manage. One of the most important elements in this report is profit. This profit figure is closely monitored by report users, as it is considered a key measure of management's achievements and performance. However, in their financial management, manufacturing companies often face problems related to earnings management practices. Earnings management is an attempt by company management to manipulate or arrange financial reports, especially profits, for specific purposes. This practice can be carried out to demonstrate better financial performance, meet market targets, or reduce tax burdens. The purpose of this study is to determine the determinants of earnings management, such as intellectual capital, inflation, and third-party funds. This study utilizes information taken from the financial reports of manufacturers listed on the Indonesia Stock Exchange (IDX) using a purposive sampling method that meets the exploratory steps. This research period was taken over three years, with 78 observations used from 26 manufacturing companies. This research method used Eviews 12 with secondary data types. The results of the study show that there is a positive influence between intellectual capital on profit management, and there is no influence of inflation on profit management, and third party funds do not have a significant influence on profit management..

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.

The purpose of this study is to evaluate the preparation of foundation financial statements by KJA XYZ using automatic Microsoft Excel and assess its compliance with ISAK 335. This research employs a qualitative descriptive approach, utilizing observation, interviews, and documentation as data collection techniques. The analysis was carried out descriptively, by presenting the results of data management in narrative form. The results of the study indicate that the preparation of foundation financial statements by KJA XYZ using Microsoft Excel is in accordance with ISAK 335, which includes financial position statements, comprehensive income statements, net asset change statements, cash flow statements, and notes to the financial statements. The use of Microsoft Excel has been proven to simplify and increase the accuracy of recording.

In the digital era, business entities increasingly rely on computerized systems to manage financial activities efficiently. This study aims to design and develop a web-based financial reporting application for UD Jaya Abadi, a trading company located in Magetan Regency. The development process utilized the Rapid Application Development (RAD) methodology to ensure user involvement and rapid prototyping. Data were collected through observation and interviews with the business owner to identify problems in manual bookkeeping and report preparation. The resulting application automates financial processes including sales, purchases, journal entries, and financial reporting in accordance with SAK ETAP standards. System modules include master data management, transaction recording, and financial reporting such as income statements, balance sheets, and cash flow reports. Testing using the black box method confirmed that all system functions operated correctly. This web-based system enhances data accuracy, minimizes human error, and provides real-time access to financial information, significantly improving the efficiency of financial management at UD Jaya Abadi.

Cocoa farming is one of the plantation subsectors that plays a strategic role in Indonesia’s economy, as it contributes to increasing farmers’ income, national exports, and the development of the chocolate processing industry. Indonesia is recognized as one of the world’s largest cocoa producers, with major production areas located in Sulawesi, particularly South Sulawesi, Central Sulawesi, and Southeast Sulawesi. However, the sustainability of cocoa farming still faces various challenges, such as low crop productivity, the use of low-quality seedlings, suboptimal cultivation techniques, and the presence of pests and plant diseases. In addition, limited access to capital and the low level of farmers’ financial management skills also affect the sustainability of cocoa farming. Many farmers do not yet have proper farm financial record-keeping systems, making it difficult to manage production costs, cash flow, and farm capital planning. In this context, financial literacy becomes an important factor that can help farmers manage their farming activities more effectively and sustainably. This study aims to analyze the effect of financial literacy on the sustainability of cocoa farming and farmers’ welfare. The research employs a quantitative approach using a survey method involving 120 cocoa farmers in Sidenreng Rappang Regency (Sidrap), South Sulawesi. Data were collected through questionnaires and interviews and then analyzed using multiple linear regression analysis. The results indicate that financial literacy has a positive and significant effect on farm financial management and the sustainability of agricultural businesses. Farmers with higher levels of financial literacy tend to manage farm capital more effectively, maintain proper financial records, and improve farm productivity. Therefore, improving financial literacy can become

This study is motivated by the importance of financial report transparency in property and real estate companies, particularly regarding earnings management practices that may affect the quality of information for stakeholders. The purpose of this research is to analyze the effect of tax planning, free cash flow, sales growth, and managerial ownership on earnings management in property and real estate companies during the 2020–2023 period. The method employed is a quantitative approach using multiple linear regression analysis with SPSS Version 29. The research sample consists of 21 companies over four years of observation, resulting in 84 financial reports as the research data. The analysis results indicate that sales growth and free cash flow have a positive influence on earnings management, whereas tax planning and managerial ownership show no significant effect. This study confirms that internal factors such as sales performance and cash flow management are more dominant in influencing earnings management compared to ownership aspects or tax strategies. Therefore, companies are advised to focus more on operational efficiency and cash flow management, as well as to enhance governance quality to minimize earnings management practices.

This study aims to analyze the management of short-term debt and its impact on cash flow smoothness in Toko Madura micro, small, and medium enterprises (MSMEs) in Surabaya City. Using a qualitative descriptive approach, the research was conducted through in-depth interviews and field observations at Toko Madura Barokah located in Pasar Wonokromo. The results show that short-term debt management is characterized by flexibility and trust-based relationships between store owners and suppliers, with payment terms ranging from 10 to 14 days. Debt management is carried out adaptively according to sales fluctuations and cash flow conditions. The average ratio of short-term debt to monthly cash flow is 17.2%, indicating that the debt level remains within a safe and manageable range. However, the financial recording system remains simple and lacks separation between personal and business finances, which may cause inaccuracies in cash control. Overall, short-term debt management contributes positively to cash flow stability through trust and payment discipline. Nevertheless, improving financial literacy and implementing a more structured accounting system are necessary to support sustainable business growth and better financial decision-making.

This study aims to analyze the financial risk of PT Smartfren Telecom Tbk during the 2014–2023 period, focusing on both short-term and long-term liquidity aspects. The analysis employs financial ratios as measurement tools to assess the company’s financial stability and its ability to fulfill financial obligations within their respective time frames. The ratios used include the current ratio, quick ratio, interest coverage ratio, and cash flow-to-debt ratio. The results indicate that the company faces significant challenges in maintaining short-term liquidity, as reflected in the consistently low values of the current and quick ratios throughout the observation period. This condition suggests a limited ability of the company to meet its short-term obligations using available assets. In terms of long-term liquidity, although there are efforts to strengthen the capital structure, the company still encounters difficulties in meeting its long-term debt obligations. This is evident from the low interest coverage ratio and cash flow-to-debt ratio. Therefore, improving operational efficiency, implementing more effective cash management, and undertaking financial restructuring are essential measures to strengthen the company’s liquidity position sustainably.

The purpose of this study was to gain a better understanding of how the operational budget planning process is applied to the Mebel Serba Usaha (Mebel Serba Usaha) business, which falls into the micro, small, and medium-sized business category. A quantitative descriptive approach was used, collecting data through direct interviews and observing business activities. The obtained data was then examined to determine costs. Furthermore, sales records over the past four years were evaluated for their use. The analysis revealed that Mebel Serba Usaha has never created an operational budget. This situation makes it difficult for the company to manage its finances, which ultimately impacts performance and profitability. The study shows that an operational budget is a crucial tool for more targeted financial management. Operational budget planning helps companies develop long-term business plans and organize and monitor expenses. The results of this study also emphasize that the absence of a budget tends to make companies lack a clear reference point for determining sales targets and controlling production costs. With structured budget planning, companies can more easily identify spending priorities, estimate cash flow, and assess the efficiency of resource use. Furthermore, implementing an operational budget can improve managerial discipline because every financial decision is based on careful planning, not just on immediate needs. Another benefit is increased transparency in fund management, thereby minimizing the risk of waste or misallocation of costs. Therefore, this study provides a practical contribution in the form of recommendations on the importance of implementing an operational budget for micro, small, and medium enterprises, particularly in maintaining sustainability and increasing competitiveness amidst increasingly fierce business competition.This research is expected to be a reference for other MSMEs in developing a more effective and sustainable financial system.

SQ Florist has been a flower board-making service provider since 2019. Currently, SQ Florist faces several obstacles, including ineffective social media promotions, limited staff training in digital marketing, and a suboptimal flower board production process. Furthermore, revenue recording is still manual, resulting in inefficient financial management. This study aims to expand market reach while improving service quality so that SQ Florist can compete better. The research method used is a qualitative approach with data collection techniques through observation, interviews, documentation, and literature studies. The analysis tool uses the Business Model Canvas, which describes nine business elements including customer segments, value propositions, channels, customer relationships, revenue streams, key resources, key activities, key partners, and cost structures. The analysis results show that SQ Florist's business model is generally quite good, although there are areas for improvement, particularly in building relationships with customers, digital marketing, and product innovation. The use of social media such as Instagram and TikTok must be optimized by presenting promotional content in the form of attractive photos and videos to make online marketing more effective. Additionally, improving supplier relationships and offering differentiated products, such as flower bouquets or cash, can increase customer value. To facilitate decision-making, it is recommended to improve financial record-keeping through the use of digital applications. This step is expected to enable SQ Florist to improve its business sustainability, open more market opportunities, and compete more competitively in the creative services industry. By improving each element of the BMC, it is hoped that business sustainability and competitiveness can be further enhanced.

Micro, Small, and Medium Enterprises (MSMEs) have a strategic role in the Indonesian economy, but often face challenges in effective financial management. often face challenges in effective financial management. This research This study aims to analyse the application of management accounting in increasing turnover, net profit, and cash management in Labang Iced Tea Pot MSMEs in Bangkalan Regency, East Java. Bangkalan Regency, East Java. The research method used is descriptive qualitative, with data obtained through interviews, observation, and documentation. documentation. The results showed that the application of management accounting helps Labang Iced Tea Poci in determining the optimal selling price, managing cash flow, and increasing the efficiency of operational costs. cash flow, and improve operational cost efficiency. By analysing the break-even point, budget management, and recording break-even analysis, budget management, and systematic financial recording, this MSME is able to increase net profit to Rp 254,000 per day on the able to increase net profit up to IDR 254,000 per day at certain pricing strategies. pricing strategy. In addition, structured cash management allows the business to maintain liquidity and avoid deficits. maintain liquidity and avoid operational deficits. This research concluded that management accounting plays an important role in improving financial performance and support the sustainability of MSME businesses. The implementation of management accounting not only improves the efficiency of financial management, but also serves as a foundation for better strategic decision-making. the foundation for better strategic decision-making.