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Penelitian ini mengkaji pengaruh bias perilaku keuangan (behavioral finance) pelaku UMKM Agribisnis di provinsi Bali dalam membuat keputusan keuangan baik keputusan pembiayaan, investasi dan kebijakan distribusi laba. Penelitian ini menggunakan rancangan penelitian kuantitatif, yang berlandaskan pada paradigma positivisme. Penelitian ini dilakukan terlebih dahulu dengan menggunakan wawancara mendalam (indepth interview) sejak melakukan survey awal dan melakukan penyebaran kuesioner kepada para responden dan selanjutnya melakukan perhitungan tiga rasio keuangan untuk menilai kualitas keputusan keuangan. Selanjutnya dilakukan analisis kuantitatif berdasarkan analisis multivariate menggunakan model persamaan struktural atau SEM (structural equation modeling) berbasis Partial Least Square (PLS). Responden yang dipilih dalam penelitian adalah berasal dari UMKM Agribisnis yang mendapatkan pembiayaan dari sektorperbankansebanyak 112 UMKM Agribisnis. Hasil penelitian menunjukan bahwa behavioral finance berpengaruh negatif dan signifikan terhadap keputusan keuangan perusahaan dinyatakan negatif dan signifikan. Dapat disimpulkan bahwa peningkatan Behavioral Finance yang diukur dengan Overconfidence, Repsentativeness, Herding, Anchoring, Cognitive Dissonance, Regret Aversion, Gambler’s Fallace, Mental Accounting, Hindsight dapat menurunkan kualitas keputusan keuangan yang diukur dengan rasio hutang terhadap aset, rasio struktur modal dan retention ratio.

Competition between business actors can occur unfairly by colluding between business actors or with other parties, thus harming consumers and even state finances. With the occurrence of tender collusion, there is a conspiracy, lying behavior or an unlawful act by violating a government procurement mechanism, so that it has an impact on the government procurement contract made between business actors and the tender committee related to the validity and legal consequences of the implementation of the government procurement contract. In the provisions of the procurement of goods and services, if the parties commit a tender collusion, administrative sanctions will be imposed on the parties if proven, through civil dispute resolution. This means that the government procurement contract and services remain valid and binding on the parties, and cannot be terminated unilaterally by the organizing committee. This study uses a legal document approach. In various cases of tender collusion in the procurement of goods and services, the parties involved are processed criminally by law enforcement, but the procurement contracts for goods and services that have been made previously remain valid and are continued until completion, so it is necessary to conduct a legal analysis related to the status of the validity of the contract in tender collusion.

This research seeks to investigate the post-usage continuation behavior of customers in the green finance sector, utilizing the Extended Social Help (SST) theory as its theoretical framework. The data utilized in this research consists of a questionnaire administered to respondents who are customers of Islamic banks owning to Generation Z. The research outcomes obtained through the application of the Partial Least Squares (PLS) technique indicate that Environmental Consciousness, when mediated by customer satisfaction, does have a negative influence on the continuity of green finance behavior. Similarly, the outcomes align with those of Green Bank Marketing Initiatives (GBMI), which, when mediated by customer satisfaction, also exhibit a negative influence on green finance continuity behavior. Conversely, the Conciliation of customer satisfaction in the object of psychological reactance and its influence on green finance continuity behavior yields a good influence.

The quality of financial reporting has become increasingly important in the digital era, particularly for manufacturing companies facing complex operational challenges. The implementation of accounting information systems (AIS) and human resource competency are critical factors that may influence financial reporting quality. This study aims to examine the effect of accounting information systems implementation and human resource competency on the financial reporting quality of manufacturing companies listed on the Indonesia Stock Exchange (IDX). This quantitative study employed a survey design with primary and secondary data collection. The sample consisted of 150 manufacturing companies listed on IDX during 2020-2023, selected using purposive sampling. Data were collected through structured questionnaires distributed to finance managers and financial statement analysis. Multiple regression analysis was used to test the hypotheses. The findings indicate that accounting information systems implementation has a significant positive effect on financial reporting quality (β = 0.456, p < 0.01). Human resource competency also shows a significant positive effect on financial reporting quality (β = 0.387, p < 0.01). The simultaneous effect of both variables explains 68.7% of the variance in financial reporting quality (R² = 0.687, F = 165.42, p < 0.01). Both accounting information systems implementation and human resource competency significantly enhance financial reporting quality. Manufacturing companies should prioritize investing in advanced AIS technology and developing human resource competencies to improve their financial reporting quality.

State-owned goods (BMN) that have been acquired must undergo proper management, which includes a series of activities such as bookkeeping, inventorying, and reporting of BMN by legal provisions. This is based on the Indonesian Minister of Finance Regulation No. 181/PMK.06/2016, Article 1, concerning the management of BMN. Optimization, in this context, refers to the goal of improving or refining existing performance to make it better than before. Therefore, the optimization of asset disposal at the AAL (Naval Academy) work unit must be implemented to ensure proper data management in Simak BMN. Over time, the value of these assets will depreciate annually, leading to the eventual disposal of BMN when they no longer hold any value or function and only incur maintenance costs compared to acquiring new BMN. At the Naval Academy, there is still a deficiency in the disposal of BMN that should have been removed from the BMN list, primarily due to insufficient coordination between work units, which results in poor reporting in the SIMAK BMN system. The researcher focuses on the Naval Academy in conducting this study within the work units in the AAL environment. This study is a qualitative descriptive research, utilizing data collection methods such as observation, interviews, and documentation. The research findings indicate that: 1) The disposal process at the Naval Academy work unit has not been carried out effectively. 2) There are still BMNs that have not been removed from the BMN list but should have been. 3) There is a lack of personnel knowledge in each work unit regarding asset disposal, disrupting the reporting process in Simak BMN.

This study aims to determine how much influence of financial literacy to the performance of the financial on the MSMEs and control cost in Bojonegoro District. Research this is research quantitative. Collection the data done by spreading question naires and then processed using the SPSS application. Total sample is 38 the sample actors MSMEs ssector culinary in sub-district bojonegoro. Results here are in fluence positive and significant Financial literacy variables on the cost control of reseresearch shows that. The influence positive and significant variable literacy Finance onthe performance ofthe financial SMEs. Tarch on the effect of financial literacy on MSMEs performance have very broad implications, both theoretically and practically. There is no significant effect of mediation between financial literacy variables on financial performance through cost control. The results of this study can enrich the Khazanah science, provide better policy recommendations, and help MSMEs in improving their financial performance. This study contributed a very valuable to the development of MSMEs in Bojonegoro.

Taxes function as a source of income for the state which is used to support development and finance various state needs. So far, taxpayer compliance has been the main focus of the Directorate General of Taxes. In an effort to increase the level of taxpayer compliance, the Directorate General of Taxes continues to innovate in providing services to taxpayers by developing an electronic system for the tax registration, payment and reporting process. Through this electronic system, the Directorate General of Taxes provides various conveniences, starting from the taxpayer registration process to tax reporting.

Knowledge of finance plays a very important role in the sustainability of a business, from the main aspects of business finance and management knowledge are always the main foundation. As times progress, especially in the era of digitalization, it is very unfortunate when business people pay less attention to financial aspects and optimizing business management. Financial management can be carried out when the Human Resources in the business have the competence to adapt to current developments in the 4.o industry. Moved from a living environment where business actors have very little education regarding finances and how to manage a business so that it can grow and adapt to digital developments as well as the lack of education and training provided for business actors, especially micro businesses, in this community service activity We aim to provide assistance and consultation to business actors in Bumi Citra Lestari Housing which is expected to start from one business actor and expand to other business actors. This service activity is designed to focus more on providing business assistance starting from business management to finance, so as to provide maximum results with the competence of the human resources they have, especially for business actors who have high competitiveness in this era of digitalization so that in the future they can optimize all business activities in order to improve profits and sales as well so that the business can survive for a long time and continue to grow.

This study examines the impact of Sri Mulyani’s inclusive leadership on human resource development (HRD) in the Indonesian Ministry of Finance, with a focus on gender equality policies and employee capacity-building programs. Using a literature review method, this research analyzes relevant studies on inclusive leadership and its application in the public sector. The findings indicate that Sri Mulyani’s inclusive leadership, which emphasizes openness, accessibility, and equality, has successfully increased women's participation in leadership positions and fostered a more collaborative work environment. The gender equality policies implemented have not only increased the number of women in strategic positions but also strengthened overall organizational performance. Additionally, capacity-building programsdesigned to enhance technical and managerial skills have proven effective in improving productivity and innovationwithin the Ministry of Finance. This study concludes that Sri Mulyani’s inclusive leadership can serve as a model for other public sector organizations, both in Indonesia and internationally, to promote gender equality and enhance organizational performance through inclusive HR development.

The budget division has responsibility for tasks that are usually carried out including financial management, analysis and budget control in the company The aim of this research is to determine the implementation and optimization of digitalization of expedition bookkeeping in the budget division by employees of the State Electricity Company Nusantara Power Services (PT. PLN-NPS) at the Sidoarjo head office, East Java. This research uses field research methods by collecting data through reviewing internship activities and using previous research regarding the budget division.  The research results show that the implementation and optimization of digitalization of expedition bookkeeping in the budget division can helps all employee needs and already has an effective system in its use.

The prospects of Islamic banking in Indonesia, when viewed from the real sector, are quite positive. Because, the operationalization of Islamic education does not matter! interest, and the income comes from the retum for the harvest! for projects financed or margin financing the sale and purchase of goods. In this way, it can be ascertained, that theoretically Islamic banking is very interested in encouraging the progress of the nile sector. The most important thing for Islamic banking is that no matter how advanced and developed it is, it will never leave the real sector, because it is from this sector that banking activities emerge. Unlike the conventional banking system, the monetary sector has grown far away from the real sector of Inl. This is because, with interest, money has shifted from just a medium of exchange to a commodity. 

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.

This study aims to determine the effect of clarity of budget targets, accounting control, and reporting systems on performance accountability at the Central Java Provincial Transportation Agency. The population in this study were all employees of the Central Java Provincial Transportation Agency, conducted by sampling, with a census sample (Finance Division), a sample of 30 respondents was obtained. The analysis technique used was multiple linear regression by distributing questionnaires (google form) to respondents. Scoring of respondents' answers to questions used a Likert scale. The results of the study can be concluded that: 1.) Clarity of budget targets does not affect performance accountability. 2.) Accounting control does not affect performance accountability. 3.) The reporting system has a positive and significant effect on performance accountability.

Locus of control is an individual's perception of who determines his fate, which perception greatly influences the auditor, Locus of control leads to individuals influencing good and bad events in their lives, Accountants are individuals who pursue work in the field of accounting and accountants will be in the spotlight for the public if there is fraud or violations related to finance. An accountant must have ethical behavior to avoid financial fraud, this ethical behavior is important since the accountant was still a student. Accountant ethics have become a very interesting issue, this issue has developed along with the occurrence of several ethical violations that have occurred both by public accountants, internal accountants and government accountants, therefore ethical rules are important things that must be obeyed. Not a few financial scandals that occur are caused by ethical violations by accountants which ultimately lead to a decline in public trust in the accounting profession. This study aims to determine the effect of locus of control, love of money and emotional intelligence on students' ethical perceptions of the accounting profession. This type of research is quantitative descriptive research. The population of this study was students of the Accounting Study Program, Faculty of Economics and Business, University of 17 August 1945 Semarang, class of 2018 and 2019, totaling 102 students. The sampling technique used saturated or census sampling. Data were collected by distributing questionnaires via Google Form as many as 102 and 80 returned so that the response rate was 78.43 percent. The data analysis technique used was multiple linear regression analysis technique. The results showed that locus of control had a positive and significant effect on students' ethical perceptions of the accounting profession, while love of money and emotional intelligence had a negative and significant effect on students' ethical perceptions of the accounting profession.    

Village regulations are set out in Law No. 6/2014, which explains that a village has the authority to regulate and oversee the needs of the community, including the authority to manage their own finances. By law, the village government is required to report to the government on its performance as a result of this financial management authority. In its implementation, village financial management must be considered because it is very important. In the management of village finances, there are possible administrative and substantive risks that can lead to legal problems due to the less than optimal capacity of village officials in preparing reports and making reports on financial responsibilities. Seeing Permendagri Number 20 of 2018 regarding efforts to manage village finances starting from planning to accountability. This community service program is intended to provide training and knowledge for village officials in Bumijawa District on how to compile accountable, orderly, participatory, orderly, disciplined, and transparent financial reporting based on applicable regulations. In addition, this community service helps minimize the occurrence of financial irregularities in the future so that village financial managers can avoid things that are against policy

This training was held in Pulau Harapan Village. Pulau Harapan Village is a village that has potential in rubber plantations. Most of its people live from rubber farming. In terms of income, people usually get paid from rubber farming once a week. People tend to find it difficult to manage their finances, which they think they only get a little from rubber farming and most of them only work as rubber farmers without any other jobs that produce income. In addition, rubber production is also not very good because most rubber farmers themselves do not understand the science of rubber production management. The purpose of implementing this community service activity is to provide knowledge to rubber farmers about financial management and rubber production management. The training was held for one day. From this training, it was discovered about the obstacles in the training, the results of the training obtained from the discussion and pre-test and post-test stated that rubber farmers had begun to understand about managing finances and understanding rubber production management. The results of this community service can be used as an initial step for further assistance to rubber farmer groups in Pulau Harapan Village.

Study This aiming For analyze influence access financing , system recording finance , and cash management towards sustainability of Micro , Small and Medium Enterprises (MSMEs) stalls meatballs in Regency Bojonegoro . Research sample consists of of 30 UMKM stall players selected meatballs​ by purposive sampling. Data were analyzed using validity , reliability and t-test tests . Research result show that system recording finance own influence significant to sustainability of UMKM stalls meatballs in Bojonegoro . Increasingly Good system recording applied finance , the more tall possibility business For persist . On the contrary , access financing No show influence significant to sustainability business . Findings This indicates that UMKM in Bojonegoro need more notice repair system recording finance they . This is can done through training , mentoring , or use technology information . In addition , research this also highlights importance internal factors such as quality products , marketing strategies , and capabilities management in determine sustainability business .

This community service program aims to empower Micro, Small, and Medium Enterprises (MSMEs) through business development based on the sharia economy. MSMEs have a strategic role in the economy, but still face various challenges, especially in the application of sharia economic principles that can increase competitiveness and the desire to do business. This program is designed to improve Islamic financial literacy, introduce business contracts in accordance with sharia, and provide halal digital marketing training. The method of implementing the activity includes a participatory approach with various stages, ranging from problem identification, training, mentoring, to success evaluation. The target of the program is MSME actors in certain regions who have great potential to adopt the concept of sharia economics in their businesses. The results of this activity showed an increase in participants' understanding of the concept of sharia economics, followed by changes in business practices that are more in line with Islamic principles. Some participants began to implement sharia contracts in their transactions, access sharia financing, and take advantage of halal branding-based digital marketing. This program also found several obstacles, such as low initial understanding of the sharia economy, limited access to Islamic financial institutions, and resistance to changes in the business system. However, through intensive strategy education and support from various parties, most of these challenges can be overcome. The conclusion of this activity is that business development based on the sharia economy can be a solution for MSMEs in increasing their competitiveness in the wider market. The next program recommendations include strengthening digital-based education, increasing access to sharia capital, and establishing a sharia-based MSME community as a forum for collaboration and sustainable business development.

The success and survival of MSMEs is highly dependent on their ability or capacity to manage finances effectively. However, many MSMEs experience obstacles as well as challenges so that they have difficulty in compiling correct and accurate financial statements due to limited access to resources and knowledge. This program aims to improve the ability of MSMEs in Kalitirto and Sukoharjo Villages to make simple financial statements. Through this program, it is hoped that MSMEs can understand the importance of financial statements and be able to calculate their business profits and losses. The method used is socialization to provide an understanding of the importance of financial statements for MSMEs, followed by training and assistance in the process of making them. This program can significantly contribute to improving the competence of MSMEs in the field of accounting, especially in terms of preparing financial statements.

Islamic finance is a financial system based on sharia principles, such as the prohibition of usury, gharar, and maysir, which emphasizes justice, financial inclusion, and sustainability. This study aims to analyze the role of Islamic finance in the revitalization of developing countries' economies, focusing on instruments such as sukuk, zakat, waqf, and microfinance. Through the literature study method, this study shows that Islamic finance is able to support infrastructure development, community empowerment, and reduction of social inequality. This study analyzes the role of Islamic finance in the revitalization of developing countries' economies through instruments such as sukuk, zakat, waqf, and microfinance. The results of the study show that Islamic finance is effective in supporting infrastructure development, community empowerment, and reduction of social inequality in countries such as Indonesia, Malaysia, and Pakistan. However, its implementation still faces challenges, such as low Islamic financial literacy and limited regulations. The conclusion of the study confirms that Islamic finance has the potential to drive inclusive and sustainable economic growth if supported by increased literacy, regulatory harmonization, and expanded access to Islamic financial products.