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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.  

This study investigates the effectiveness of digital transformation in enhancing client acquisition, using a case study of a lamp business in Indonesia. Established in 2021, the company initially operated through traditional offline channels but expanded to online platforms in 2022, integrating digital tools including AI-based financial management systems to streamline operations and support decision-making. The research focuses on comparing offline and online strategies, examining key performance indicators such as revenue contribution, customer acquisition costs, conversion rates, and operational challenges encountered in both modes. In addition, the study explores whether the observed revenue growth following digitalization is primarily driven by online sales or whether it benefits from a hybrid approach that combines both online and offline channels. By analyzing these aspects, the study seeks to provide insights into the practical implications of digital transformation for small and medium-sized enterprises (SMEs), particularly in the Indonesian market. The findings are expected to clarify whether adopting digital strategies offers a measurable advantage over traditional methods in terms of efficiency, cost-effectiveness, and market reach. Ultimately, this research aims to inform SME owners and managers about best practices for leveraging digital tools to enhance client acquisition and drive sustainable business growth.

The efficiency of investment decisions is one of the core axes in the success of organizations and the sustainability of their business, especially in light of the dynamic and complex business environment. In this context, the integrated role of both accounting and financial management systems is highlighted, as the harmony between them is a key pillar in providing accurate, real-time, and analytical data that supports the investment decision maker and reduces the degree of uncertainty and risks associated with investments. This research aims to analyze the impact of the integration between accounting systems and financial management on the quality and efficiency of investment decisions within institutions, with a focus on the nature of the causal relationship between the two variables. A conceptual model has been built that illustrates the interaction between the financial information generated by the accounting system and the analytical tools provided by the financial department, which contributes to raising the efficiency of strategic decisions related to investment. To achieve the objectives of the study, a descriptive-analytical approach supported by a standard analysis using a simple linear regression model was adopted on field data extracted from an intentional sample of financial officials in the banking and investment sector. The results showed that there is a statistically significant positive effect of the integration of accounting and financial management systems in enhancing the efficiency of investment decisions, as the model showed that integration contributes more than 50% to the explanation of changes in the quality of investment decisions. The study reached a number of important findings, the most prominent of which is that the lack of integration or poor coordination between accounting and financial management leads to delays in decisions or making them based on incomplete or contradictory information. Effective integration enables organizations to allocate resources more efficiently and evaluate investment alternatives in a thoughtful manner. The study concluded with a set of recommendations, most notably the need to develop the digital infrastructure of accounting and financial systems, adopt a unified system for data exchange, enhance the culture of teamwork between accounting and financial management units, in addition to activating the use of predictive financial analysis techniques to raise the level of accuracy in investment decisions.

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

The culture of corruption that is pervasive in Indonesian society presents major challenges for Correctional Institutions, especially in maintaining financial integrity. The prison treasurer has a strategic role in responding to this phenomenon through a series of steps such as implementing a transparent financial management system, increasing strict internal supervision, and regular training for employees regarding ethics and integrity. Apart from that, community involvement and collaboration with external institutions are also needed to strengthen accountability and ensure that efforts to eradicate corruption are effective. Through a comprehensive and collaborative approach, prisons strive to create an environment that is clean and free from corruption. These efforts are not only focused on internal reform, but also on strengthening relations between government institutions, civil society and the private sector, in order to build a system that is more accountable and has high integrity. In the midst of existing progress, significant challenges still hinder this effort, but multidimensional efforts are expected to provide long-term positive impacts.

This research aims to analyze the regional financial management system in achieving development performance in Bandar Jaya Timur Subdistrict. The research method used is descriptive qualitative with data collection through interviews, observation and documentation studies. The research results show that the regional financial management system in Bandar Jaya Timur Subdistrict is not optimal. Budget planning is still not fully participatory, coordination between village and sub-district governments still needs to be improved, and monitoring of budget realization is not carried out regularly. This has an impact on development performance achievements that are not yet optimal, such as basic infrastructure development, developing local economic potential, and improving the quality of public services. To improve development performance, it is recommended that regional governments optimize regional financial management systems by increasing transparency, accountability and community participation in the budget planning, implementation and monitoring processes.

This research aims to analyze the effectiveness and efficiency of the DIPA fund financial management system on the transparency of the use of UKM kronika. This type of research uses a qualitative approach with descriptive methods. The data sources used in this research are primary data through field observations and in-depth interviews, as well as secondary data from related documents. The results of the research show that the effectiveness of the DIPA Fund financial management system in chronic UKM is still not optimal, as can be seen from inadequate planning, minimal community involvement, and indications of misuse of funds. In terms of efficiency, it was found that there was convoluted bureaucracy, lack of supervision and cost control, and not optimal use of information technology.

Karang Taruna seen from the age factor is still young, they are still eager to move forward. No exception Karang Taruna Village Kampung Gebang Rt. 04 / Rw.17 Kaladahan Kadipiro. The problems that exist are the various socio-economic conditions, education, social status that exist in the members of Karang Taruna in Kampung Gebang, there are those who work, there are schools, lectures and many of them who have not worked even though they are actually ready to work Idle). The extension target is the members of youth group in Gebang village Rt.04 / Rw.17 Kadipiro Sub-District, Banjarsari District, Surakarta. The implementation method to overcome the problems of Karang Taruna in Kampung Gebang Rt.04 / Rw.17 Kalurahan Kadipiro, Banjarsari District Surakarta is to provide alternative solutions include: Counseling of small business management management system, extension of marketing and Entrepreneurship system, Counseling of financial management system. The results achieved from this community service program in Gebang Kalurahan Kadipiro are as follows: Increasing the motivation and ability of Karang Taruna in entrepreneurship, Improving the ability of Karang Taruna in managing the business, so it can develop well, Improving the ability of Karang Taruna in business management so that they will Know cash flow and can finally calculate the profit of his business, Improving the ability of Karang Taruna in terms of entrepreneurship, so they will be able to strategize and ultimately can be superior in choosing their business.Keywords: Marketing, Entrepreneurship, Financial management.

The use of sophisticated technology is very much needed by the company as a support for the success and success of a plan that the company wants. The financial report is an information medium that records, summarizes a company's activities and is used to report the company's state and position to interested parties, especially creditors, investors and the company's management itself. Financial ratio analysis helps determine whether the company's financial performance is good or not. Financial ratio analysis can be classified into various types, some of which are liquidity, solvency, activity, and profitability ratios. The financial management system at the food market eat and eat Paragon Mall still uses a simple and less effective system (Microsoft Excel) because it still uses excel formulas and logic if using the formula incorrectly will result in errors in recording financial statements. The method used really takes a long time so that it is often not timely and the way to analyze it is only with profit and loss and the profits are written in the table. The financial ratio method is the main tool for conducting financial analysis and has several uses. Financial ratios show a systematic relationship in the form of comparisons between estimates (posts) of financial statements. With the existence of a financial reporting system to analyze the health of the company, it can help determine the profit for each period, so that the structure of the company's financial health can provide clearer information.   Keywords: Financial Statements, Financial Ratios, Performance  

Most of people in the world are familiar with smart phones or smartphones, and because of their very complete and practical uses, smartphone users are always increasing every year. Smartphones are used for various types of activities such as for social media, for entertainment such as playing games, doing office work, even personal matters such as financial management applications. Therefore, an application was created that can support personal financial recording so that it can make it easier for users.

This community service aims to improve understanding and financial management skills among the managers of the Baitul Qurro Islamic Boarding School, South Tangerang. This socialization activity was carried out during October 2021. The objects of this activity were Islamic boarding school managers, including the Islamic boarding school head, treasurer and administrative staff. The activity methods used include training, workshops and focus group discussions. The training includes material on financial planning, budget management, bookkeeping and financial reporting. Interactive workshops provide opportunities for participants to apply the theory they have learned through case studies and practical simulations. Focus group discussions are used to identify specific problems faced in financial management in Islamic boarding schools and find joint solutions. The results of this activity showed a significant increase in financial management understanding and skills among participants. They are able to make better financial plans, manage budgets more efficiently, and carry out more transparent and accurate bookkeeping and financial reporting. The implication of this activity is the creation of a better financial management system at the Baitul Qurro Islamic Boarding School, which in turn will support operational sustainability and development of the Islamic boarding school. Apart from that, improving financial management skills is also expected to increase stakeholder accountability and trust in the management of Islamic boarding school funds.