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This community service program aims to optimize construction project planning through assistance in preparing a business feasibility study at PT Sahabat Anugrah Sejati. The construction sector is a strategic industry that requires effective resource management, proper risk mitigation, and accurate planning to ensure project success. Therefore, the program supported the partner in analyzing financial, managerial, market, and economic aspects prior to making investment decisions for the proposed project. The results show that the project is feasible based on the Net Present Value (NPV) and Internal Rate of Return (IRR) analyses. An efficient organizational structure, a competent management team, and strong supervision mechanisms further strengthen the project’s operational readiness. Increasing demand for construction services also enhances the company’s market prospects. However, several areas still require improvement, including heavy equipment utilization, material efficiency, and digital marketing strategies. This program provides strategic recommendations to help PT Sahabat Anugrah Sejati improve project feasibility, operational effectiveness, and long-term business sustainability.

This study investigates the influence of financial literacy, entrepreneurship training, and financial inclusion on the performance of micro, small, and medium enterprises (MSMEs) through business sustainability. Using a systematic literature review (SLR) examines the impact of financial literacy, entrepreneurship training, and financial inclusion on MSME performance through business sustainability mediation by synthesizing empirical data from 12 research (2020–2025) across Scopus and Web of Science. Positive direct effects on sustainability (financial literacy via budgeting/risk management; training via adaptive resilience; inclusiveness via digital access) and performance metrics like profitability/growth are confirmed by results using the PRISMA 2020 flow.  Amid obstacles like financial access restrictions and COVID-19 disruptions, business sustainability appears as a crucial mediator, linking these factors to improved MSME results in developing contexts (Africa, Indonesia). Practical implications compel policymakers to give integrated literacy programs, contextual training, and inclusive finance top priority. Theoretical contributions combine financial literacy, entrepreneurial learning, and sustainability ideas into a holistic mediation model. The results highlight the importance of integrating financial education, entrepreneurial skill development, and inclusive financial systems to strengthen MSME resilience and competitiveness. This study provides practical implications for policymakers, financial institutions, and support organisations in designing effective interventions that foster sustainable business growth. The research also contributes theoretically by confirming the mediating role of business sustainability in the relationship between financial literacy, entrepreneurship training, financial inclusion, and MSME performance. Future studies may expand these insights by examining additional contextual factors such as digital technology adoption and business networking that further support sustainable MSME development.

This study aims to analyze how digital transparency, distribution validation, and personalized donor services simultaneously maintain donor trust and loyalty as strategies to mitigate liquidity risk and ensure program sustainability at LAZIS Alharomain Pare Kediri Branch. Using a qualitative descriptive–analytical approach, data were collected through in-depth interviews, observation, and documentation involving management, donors, and beneficiaries. The findings reveal a paradox between the increasing number of donors—from 5,644 in 2020 to 7,955 in 2023—and the financial deficit observed in key programs such as Infaq Sayangi Anak Yatim Dhuafa and Infaq Sahabat Sehat. To address this, the institution implemented three main strategies: real-time digital reporting via social media, multi-layered verification in fund distribution, and personalized communication with donors. These strategies form a trust–loyalty–participation cycle that strengthens program continuity. Theoretical analysis based on Trust Theory and liquidity risk management for zakat institutions shows that public trust functions as a form of social capital capable of compensating for short-term financial liquidity gaps. This study extends the discourse on Sustainable Islamic Philanthropy Governance by asserting that digital transparency serves as both an ethical and strategic instrument to uphold accountability and the sustainability of Islamic philanthropic institutions.

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.

The rapid development of digital technology and the increasing demand for entrepreneurial competence in higher education require students to possess adequate digital literacy and financial literacy, as well as obtain continuous institutional support to shape and strengthen their entrepreneurial interest. This study aims to empirically analyze the influence of digital literacy, financial literacy, and institutional support on the entrepreneurial interest of students in the Islamic Business Management Study Program at the Faculty of Economics and Islamic Business, UIN Raden Mas Said Surakarta. A quantitative approach was used, involving 75 respondents selected through accidental sampling, while the research data were analyzed using multiple linear regression. The results of the study indicate that all three independent variables have a positive and significant effect on students' entrepreneurial interest, with the model contributing 42.7%. These findings highlight the importance of integrating digital competencies, effective financial management, and a supportive campus ecosystem to foster students' entrepreneurial intentions. This study provides practical implications for higher education institutions to strengthen curricula, learning facilities, and mentoring programs aimed at developing young, digitally-driven, and sustainable entrepreneurs.

This study presents a meta-analysis of open-access accounting information systems (AIS) literature in Indonesia during the digital transition period of 2015-2025. The primary objective is to identify and map the taxonomy of Independent Variables (X) and Dependent Variables (Y) predominantly used in academic and practical research. Through a systematic review of 15 key accredited articles with Digital Object Identifiers (DOI), this research finds that AIS success determinants (Variable X) have evolved from purely technical factors to integrative clusters encompassing Human Capital (competence, training), Organizational (culture, management commitment), and Technological (infrastructure, internal control) aspects. Meanwhile, Dependent Variables (Y) have shifted from mere technical user satisfaction to strategic impacts such as financial report quality, operational efficiency, and MSME business performance. These findings indicate that AIS research in Indonesia is heavily influenced by public sector regulatory contexts and cloud technology adoption in the MSME sector. This report serves as a reference framework for future researchers to explore emerging variables such as artificial intelligence and cybersecurity behavior within the accounting ecosystem.

Artificial Intelligence (AI) has become a significant driver of innovation in the banking sector, especially in the context of post-pandemic digital transformation. AI is widely utilized in areas such as fraud detection, credit evaluation, risk management, and customer interaction, attracting considerable interest from both academics and industry professionals. This research explores the recent advancements in AI within the banking industry, focusing on studies published between 2020 and 2025. A bibliometric approach is employed, using data from the Scopus database and bibliometric tools like VOSviewer and R Studio to visualize keyword networks and track emerging trends. The study aims to identify influential authors, journals, and countries contributing to AI research in banking. By analyzing these developments, the research highlights the contributions of AI to improving operational efficiency, data security, and financial inclusion, particularly in the Indonesian context. This work offers valuable insights into the ongoing integration of AI in the banking sector and its potential to shape future financial services, emphasizing its relevance to both global and regional markets.

This study aims to classify customer payment methods at 17 Coffee & Eatery using machine learning algorithms, namely Naïve Bayes and Support Vector Machine (SVM). The increasing use of digital and non-cash payments has generated large volumes of transaction data that are rarely analyzed optimally, even though such data contain valuable information for business decision making. This research used secondary transaction data collected from January to March 2025, consisting of 10,147 transaction records. The dataset included several attributes such as order time, payment time, transaction type, total sales, number of items, and payment method. Data preprocessing was performed through data cleaning, feature engineering, normalization, and label encoding before being divided into training and testing sets with an 80:20 ratio. The Naïve Bayes and SVM models were then trained and evaluated using accuracy, precision, recall, F1-score, and ROC–AUC metrics. The results show that both algorithms were able to classify payment methods effectively, but SVM achieved higher accuracy and more stable performance than Naïve Bayes. These findings indicate that SVM is more suitable for handling complex and heterogeneous transaction patterns. The implementation of machine learning for transaction classification can support more efficient financial management and data-driven decision making for small and medium enterprises in the culinary sector.

The development of information technology has encouraged various organizations, including cooperatives, to digitize their service systems. The Credit Cooperative (Kopdit) CU Mera Ndi Ate is one of the cooperatives that still uses a manual system in managing savings and loans, which causes the service process to be slow, inaccurate, and has a high risk of recording errors. This study aims to design and build a web-based savings and loans system that can be used by members of Kopdit CU Mera Ndi Ate. This system allows members to conduct transactions online, view transaction history, and monitor savings or loan balances. The research methods used are observation, interviews, and literature studies. The system development process uses a waterfall model with stages of analysis, design, implementation, and testing. The result of this study is a prototype of a web-based savings and loans information system that has main features such as member registration, transaction recording, financial data management, and automatic financial report generation. With the implementation of this system, it is hoped that the cooperative can improve work efficiency, speed up services, and provide easy access to information to all members.

This community service program aims to develop an empowerment model for Etawa goat milk micro, small, and medium enterprises (MSMEs) in Kepuh Klagen Village, Wringinanom District, Gresik Regency through an Islamic Social Entrepreneurship (ISE) approach. Kepuh Klagen Village has significant economic potential in Etawa goat farming; however, MSME actors face several challenges, including limited halal-thayyib-based production capacity, low literacy in Islamic business management and finance, weak branding and marketing strategies, and the absence of sustainable collaboration among farmers. This program employed a participatory approach through mentoring, training, and capacity building activities. The implementation stages included identifying potentials and problems, providing training on Islamic Social Entrepreneurship values and Islamic business ethics, improving production quality based on halal-thayyib standards, strengthening Islamic financial management practices, and developing digital marketing capabilities. The results indicate an increase in MSME actors’ understanding of Islamic social entrepreneurship, improvements in production hygiene and product quality, and the emergence of collaborative awareness among Etawa goat milk entrepreneurs. The ISE approach proved effective not only in enhancing economic value but also in strengthening social responsibility, spiritual values, and business sustainability. This empowerment model is expected to be replicable for other local commodity-based MSMEs in rural areas.

Advances in digital technology have led to significant transformations in management accounting practices, particularly with the use of cloud accounting, big data analytics, artificial intelligence (AI), and digital-based management accounting information systems. These changes have resulted in a shift in the function of management accounting from merely a documentation tool to a strategic decision support system that provides information quickly, accurately, and in real time. This study aims to analyze the implementation of management accounting in the digital business era, identify the obstacles faced by organizations in the digitization process, and explain the opportunities that can be utilized to improve the efficiency of financial management systems. The research method applies a qualitative approach by conducting a literature study that reviews a number of journals, books, and scientific documents related to the topic. The research findings indicate that digitization has a positive impact on operational efficiency, clarity of information, and the quality of managerial decision-making. However, organizations still encounter various challenges, such as low human resource technological capabilities, complexity in system integration, and increased threats to data security. This study concludes that the implementation of digital management accounting is a strategic necessity for companies in the modern business era, requiring technological readiness, increased human resource capacity, and internal policies that support a complete digital transformation process.  

Baitul Maal wat Tamwil (BMT) is an Islamic microfinance institution that plays an essential role in expanding financial access for low-income communities and supporting sustainable economic development. This article aims to analyze the role of BMT as an inclusive monetary instrument within the framework of the Sustainable Development Goals (SDGs). The study employs a library research approach with descriptive-analytical methods based on secondary data from books, academic journals, research reports, and official documents. The findings show that BMT significantly contributes to financial inclusion through real-sector-based Islamic financing, especially for micro-enterprises and low-income households. Moreover, BMT’s social function—realized through the management of zakat, infaq, and sadaqah—strengthens income redistribution, poverty alleviation, and community welfare. BMT supports several SDG targets, particularly in reducing poverty, creating decent employment, developing MSMEs, and minimizing socioeconomic inequality. However, the optimization of BMT’s role still faces challenges such as limited capital, governance constraints, digital transformation, and institutional strengthening. Therefore, synergy between BMT, the government, regulators, and the community is needed to enhance BMT’s contribution as an inclusive, sustainable, and Sharia-compliant economic development agent.

This study aims to analyze the potential and business development strategies of Warung Misop Kampung Yani Mbotz in Tanjung Morawa District as a representative of traditional culinary MSMEs. The main problems identified are limited capital, simple business management, and the lack of digital promotion. This research employs a qualitative descriptive method with a case study approach, using direct observation, interviews with the business owner, and document analysis. Data were analyzed using the SWOT (Strengths, Weaknesses, Opportunities, Threats) framework to identify internal and external factors, and the Business Model Canvas (BMC) to formulate development strategies. The results reveal that the main strengths of the business lie in authentic taste, affordable prices, and customer loyalty. Weaknesses include limited menu innovation, underutilized digital promotion, and the absence of systematic financial recording. Opportunities arise from the growing public interest in traditional culinary products and government support for MSMEs, while threats come from competition with modern food outlets, fast-food chains, and rising raw material prices. The strategies formulated through the BMC framework include product innovation, service diversification, the optimization of social media marketing, and the strengthening of business networks. The study concludes that applying BMC-based strategies can enhance the competitiveness of Warung Misop Kampung Yani Mbotz while preserving traditional culinary heritage. These findings are expected to serve as a reference for other culinary MSMEs in developing their businesses sustainably.

Artificial intelligence (AI) is currently a rapidly developing technology in all fields, particularly in finance and the military. This study aims to examine the application of Artificial Intelligence (AI) technology to support financial report analysis and internal control within Indonesian Navy (TNI AL) work units. Along with the development of information technology, AI has the potential to provide innovative solutions to improve efficiency, accuracy, and transparency in state financial management, particularly in a military environment that demands high accountability. The research method used was descriptive qualitative with a case study approach in several work units within the Indonesian Navy. Data were obtained through interviews, observations, and a review of relevant documents and literature. The results indicate that the use of AI, such as machine learning and data analytics, can identify unusual financial transaction patterns, predict potential irregularities, and improve the effectiveness of internal oversight. However, the implementation of this technology still faces challenges, such as limited digital infrastructure, the need for human resource training, and the need for policies that support sustainable digital transformation. This study recommends the gradual and strategic integration of AI as part of the reform of the Indonesian Navy's financial management system.

Cooperatives play a significant role in Indonesia’s economic system because they aim to enhance member welfare through collective ownership and cooperative principles. To maintain accountability, cooperatives are required to prepare financial reports following the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). This study examines how SAK ETAP is applied in the financial reporting practices of Koperasi Simpan Pinjam (KSP) Mandiri Sejahtera, Comal Branch. Using a qualitative descriptive method with a case study approach, data were gathered through interviews and an analysis of the 2022 financial statements. The results indicate that although the cooperative has implemented several elements of SAK ETAP, full compliance has not been achieved due to limited human resources and the absence of an integrated reporting system. Nevertheless, the preparation of PPAP reports reflects prudence in managing credit risk and highlights the need for digital systems and improved accounting skills to strengthen transparent and accountable financial management.

The management of Corporate Social Responsibility (CSR) in the banking sector holds strategic importance in strengthening public trust, supporting sustainable development, and ensuring that the distribution of CSR funds aligns with principles of good governance. However, CSR implementation among Indonesian banks continues to face fundamental issues, including limited transparency, inconsistent reporting standards, and weak supervisory mechanisms. This study aims to analyze the synergy between the Financial Services Authority (OJK) and the banking industry in establishing transparent and accountable CSR fund management. Using a normative legal approach combined with institutional analysis, the findings reveal that although OJK has issued sustainable finance regulations such as POJK No. 51/POJK.03/2017, these regulations have not fully ensured the integrity and accountability of CSR distribution. Strengthening reporting standards, ensuring independent audits, and integrating a digital CSR reporting system are essential to enhance oversight. This study proposes a regulatory–institutional synergy model between OJK and the banking sector to build CSR governance that is transparent, participatory, and impact-oriented.  

This community service activity aims to enhance digital literacy and digital entrepreneurship skills among teachers and students (santri) at Pondok Pesantren Al Ittihad Darunnajah. The main issue faced by the partner institution is the low level of understanding in utilizing digital technology as a medium for business development. Using a Participatory Action Research (PAR) approach, the program was carried out through stages of observation, planning, training, and evaluation, employing lectures, discussions, and hands-on practice with digital platforms. The results show a significant improvement in participants’ understanding of digital entrepreneurship, online marketing, and technology-based business management. Participants were able to apply basic skills such as creating e-commerce accounts, promoting products, and managing simple financial records. Overall, this program successfully fostered student independence and economic empowerment through the utilization of digital technology and strengthened the role of the pesantren as a center for modern entrepreneurial development.

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.

Financial management and administration have an important role in maintaining the sustainability and quality of educational institutions. Effective financial management is one of the indicators of good institutional governance and has a direct effect on the quality of educational services. This study aims to analyze the implementation of financial management and administration in MTs Muhammadiyah 3 Al-Furqon Banjarmasin. The research method used is descriptive qualitative with data collection techniques through in-depth interviews, direct observations, and documentation studies. The results of the study show that the financial management of madrasah has been carried out systematically and transparently with a clear division of duties between the head of the madrasah, the treasurer, and the school committee. The use of the Madrasah Activity Plan and Budget (RKAM) digital application has been proven to increase efficiency, accuracy, and administrative order in financial reporting. However, there are still several obstacles, such as delays in the disbursement of School Operational Assistance (BOS) funds and limited internet networks. Good cooperation between madrassas and foundations also plays a role in maintaining the sustainability of educational programs. Overall, the madrasah financial system reflects the principles of transparency, accountability, and professionalism in the management of education finances.

The mentoring program was implemented to address issues related to the low practice of financial recordkeeping and the suboptimal utilization of digital marketing among Aisyah Laundry MSMEs in Dusun Gatak. The objective of this activity was to implement a simple financial recording system, build a basic understanding of the separation between personal and business finances, and introduce digital marketing strategies aimed at enhancing business management effectiveness. The methods employed included a participatory approach through initial condition observation, socialization of the benefits of recordkeeping, training in the use of simple bookkeeping formats, digital content training, and outcome evaluation. The results demonstrated a significant improvement in the regularity of daily transaction recording, administrative skills, and the establishment of a more systematic financial management pattern. In the marketing aspect, activation of the business’s Instagram account contributed to expanded service information outreach, increased customer interest, and a shift in the business owner's perspective regarding the importance of digital media. These findings affirm that hands-on mentoring is effective in improving financial and digital literacy among MSMEs and in encouraging sustainable changes in business behavior.