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This study examines human resource competence in improving financial management at the Public Service Agency of Gorontalo State University, a public higher education institution that operates under a flexible financial management model while remaining accountable for public funds. The main problem addressed is how financial management personnel translate regulatory knowledge, technical skills, and professional attitudes into efficient, effective, and accountable financial governance. This study aims to analyze the competence of financial management personnel and explain its contribution to strengthening institutional financial management. A qualitative descriptive approach was employed through interviews, observation, and document analysis involving bureau leaders, financial work team officials, treasurers, and financial managers across relevant work units. The findings show that knowledge competence is reflected in personnel understanding of regulations, policies, financial systems, budgeting procedures, reporting requirements, and the linkage between budget and institutional performance. Skills competence is demonstrated through financial administration, transaction recording, document verification, use of financial information systems, reconciliation, reporting, and preparation of accountability documents. Attitudinal competence appears in professionalism, compliance, integrity, prudence, responsibility, and openness to evaluation and audit. Financial management has been directed toward performance-based planning, expenditure control, budget realization monitoring, reporting, supervision, and audit follow-up. However, challenges remain in regulatory adaptation, system integration, data quality, document timeliness, account-code accuracy, inter-unit coordination, and consistency of audit follow-up. The study concludes that strengthening human resource competence is essential for improving financial management that is efficient, effective, accountable, and performance-oriented in public university financial governance.

This Micro, Small, and Medium Enterprises (MSMEs) empowerment and development program aims to improve the capacity of business financial management through training in simple bookkeeping, preparation of simple financial reports, and business cost analysis in Tegal Sari Hamlet, Block S, Batumarta 1 Village, Lubuk Raja District, Ogan Komering Ulu Regency. This program is motivated by the low ability of MSMEs to systematically record their finances, separate their business finances from their personal finances, and utilize cost information as a basis for business decision-making. The implementation method includes an initial survey, observation, interviews, training, and direct mentoring for MSMEs. The results of the program indicate that before the program was implemented, most MSMEs had not implemented regular financial records and had not prepared business financial reports. After the training and mentoring, there was an increase in the understanding and skills of MSMEs in recording daily financial transactions, preparing simple profit and loss reports, and calculating the cost of production as a basis for determining selling prices. This activity has a positive impact on increasing the independence and sustainability of MSME business management.

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.

This Community Partnership Program (PKM) was implemented to enhance the capacity of Micro, Small, and Medium Enterprises (MSMEs) in Balang Baru Subdistrict, Tamalate District, Makassar City, particularly in financial management. The main problems faced by local MSME actors include low financial literacy and the absence of systematic and sustainable financial recording practices, which hinder optimal business performance evaluation. Through this program, a team from Universitas Negeri Makassar designed and carried out training and mentoring activities focused on the use of digital financial recording systems that are user-friendly for MSME actors. The activities included the preparation of training materials on basic financial management, hands-on practice in preparing simple financial statements, the use of digital bookkeeping applications, and an evaluation of their implementation. The training was conducted intensively over three days using interactive and practical methods. The results showed a significant improvement in participants’ understanding and skills in managing business finances, recording transactions in an organized manner, and preparing financial reports that could be used for basic business analysis. Moreover, the program encouraged MSME actors to become more independent in making data-driven business decisions. This initiative is expected to have a long-term impact in promoting professionalism among MSMEs and serve as a replicable model for community empowerment through improved financial literacy.

The rapid technological developments of this decade have had a positive impact on the transparency of information in financial reports. Transparent financial report information demonstrates the quality of the financial reports. Public accountants are tasked with providing an opinion on the fairness of the presented financial reports. The standard used by a public accountant in assessing the fairness of financial reports is the Public Accounting Auditing Standards (SPAP). The SPAP contains guidelines for carrying out the audit cycle systematically and in accordance with procedures, starting from the pre-engagement, planning, and reporting stages. Therefore, it is crucial to conduct audit report preparation training for prospective auditors, conducted by a team of lecturers from the Faculty of Economics and Business, Dian Nuswantoro University through a community service program. This community service activity took as participants prospective auditors from STIE Semarang students at KAP Sarastanto and Rekan in Semarang City. This activity was carried out so that prospective auditors could be provided with the knowledge and skills to complete the audit cycle from pre-engagement to reporting. The methods used in this community service program were presentations and mentoring, while the training material for preparing audit reports was carried out by the community service team and practitioners (auditors) from KAP Sarastanto and Rekan. The results of this training show that prospective auditors (STIE Semarang students) are able to understand the audit cycle systematically and are able to realize the importance of audit reports for stakeholders.

This study investigated the influence of financial report preparation skills, financial literacy, and accounting information systems on the performance of micro, small, and medium enterprises (MSMEs) in Cirebon Regency. The research adopted a quantitative approach with a causal associative design. Data were collected through closed-ended questionnaires distributed to 100 culinary-sector MSMEs selected using purposive sampling. The data analysis involved validity and reliability testing, classical assumption tests, and multiple linear regression. The findings revealed that financial report preparation skills, financial literacy, and accounting information systems had both partial and simultaneous positive effects on MSME performance. Specifically, the ability to prepare financial statements and the use of accounting systems significantly enhanced operational efficiency and financial outcomes, while financial literacy contributed to better financial decision-making. The study concluded that improving financial competencies and adopting technology-based accounting practices are key drivers for strengthening MSME performance in the region

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

Micro, Small and Medium Enterprises (MSMEs) play an important role in economic growth, but often face obstacles in good financial recording and reporting. Many micro-entrepreneurs in Brangjan Village, West Ungaran, Semarang, do not yet have an adequate understanding of the preparation of systematic financial reports, making it difficult to manage finances and access funding from financial institutions. This community service activity aims to improve the understanding and skills of micro-entrepreneurs in preparing simple financial reports based on easy-to-apply accounting principles. The methods used in this training include counseling, direct practice, and assistance in recording financial transactions, profit and loss reports, and simple balance sheets. Participants are also introduced to the use of technology or digital financial recording applications that can assist in managing their businesses. The results of this training show that most participants experienced an increase in understanding in financial recording, and were able to prepare simple financial reports independently. This training is expected to provide long-term benefits for micro-entrepreneurs in developing their businesses more professionally and sustainably.

Community Service is the application of science and technology carried out at the state-owned enterprise (BUMNeg) Rajuno Hitipori in Negeri Rutong, Ambon City, as a partner fostered by Ambon State Polytechnic. The objective of this community service activity is to enhance the accounting knowledge of BUMNeg administrators and business unit managers and to provide an easy and adequate financial reporting system for BUMNeg business management.The method used is participatory action research in the form of training and mentoring for the preparation of financial reports for BUMNeg administrators and business unit managers using financial report preparation guidelines. The results achieved include BUMNeg administrators acquiring accounting knowledge and skills and being able to utilize the Excel for Accounting application provided for financial reporting.

Community Service is the application of science and technology carried out at the state-owned enterprise (BUMNeg) Rajuno Hitipori in Negeri Rutong, Ambon City, as a partner fostered by Ambon State Polytechnic. The objective of this community service activity is to enhance the accounting knowledge of BUMNeg administrators and business unit managers and to provide an easy and adequate financial reporting system for BUMNeg business management.The method used is participatory action research in the form of training and mentoring for the preparation of financial reports for BUMNeg administrators and business unit managers using financial report preparation guidelines. The results achieved include BUMNeg administrators acquiring accounting knowledge and skills and being able to utilize the Excel for Accounting application provided for financial reporting.

Limited understanding of the preparation of financial reports is something that is often experienced by MSMEs that have just been established. This Community Service Activity aims to support MSME players, nameli MSMEs in the Mertosanan Kulon, Potorono, Banguntapan Bantul areas where the majority of the population is snack entrepreneurs to increase income by sharing knowlage through assistance related to recording financial transactions and preparing financial reports related to online marketing. From this assistance, it is hoped that it can help MSME actors to compete in the market. The methods used in this service are: 1) Socialization and Coordination. 2) Data Collection. 3) Implementation of Mentoring. 4) Implementation of Training. The result of the service carried out show that the service that has been carried out has increased their skills in developing businesses for MSME actors. 

This activity is motivated by the author's observations regarding the management of BUMDES which is still underutilized, because there are some people who do not participate in advancing, managing and developing village-owned enterprises which can later hamper the economy of a village. The purpose of this activity is to find out the role of BUMDES in improving the economy, to find out the supporting and inhibiting factors of BUMDES in improving the economy. This activity was carried out under the MBKM program by going directly to the field for five months. The population in this study are members of BUMDES Kaliburu. With interview techniques, documentation and observation. The results of the mentoring activity for the preparation of financial reports with the theme "Competitive BUMDES" are in accordance with the existing problems, and with this training it is hoped that BUMDES management will gain skills in carrying out simple bookkeeping for business entities so that they can improve the BUMDES economy.

This study explores the implementation of the SiskeuDes application in financial management in Pijot Utara Village. SiskeuDes, as a village financial information system, aims to improve the efficiency, transparency, and accountability of village financial management. This study identifies and analyzes the stages of SiskeuDes use, namely planning, implementation, administration, and reporting, and evaluates the advantages and disadvantages of the system in the village context. At the planning stage, SiskeuDes assists in the preparation of planning documents such as RKPDes and APBDes through village deliberations involving village officials and the community. This system supports the accuracy and efficiency of budget planning despite challenges such as network disruptions and HR skills. At the implementation stage, SiskeuDes facilitates verification and budget preparation and reporting, with the active role of the Village Secretary and the Village Financial Management Unit (UPKD). Financial administration has also progressed thanks to this system, which reduces the risk of manipulation and increases transparency. The reporting and accountability process is carried out in a structured and integrated manner with SiskeuDes, although there are obstacles in conveying information to the community. The advantages of using SiskeuDes include increased efficiency of financial recording and reporting, real-time transparency, and support for community participation. However, disadvantages include limited infrastructure, suboptimal HR skills, and challenges in delivering information to the community. Improvement efforts such as increasing training and improving infrastructure are being made to address these shortcomings. Overall, SiskeuDes has made a positive contribution to village financial management, but still requires adjustments to address the various challenges that exist.  

One of the business sectors that is now starting to be controlled by many Indonesians is micro, small and medium enterprises (MSMEs). The main factor in boosting Indonesia's economy is estimated to be the micro, small and medium enterprises sector. However, many MSMEs still struggle to use their accounting skills in their daily business activities. This happens because of a lack of understanding and knowledge about accounting, especially in terms of preparing financial statements in accordance with applicable accounting standards, especially SAK EMKM, and business actors still think that the preparation of financial statements is not needed to run their business.. In order for MSME owners to prepare financial statements at the end of each recording period, support is provided to MSMEs in the form of assistance to prepare financial statements based on SAK EMKM. This activity not only helps in making financial statements but also provides knowledge about the importance of accounting, especially those related to making financial statements for business activities. The results of this activity show that MSME owners are interested in trying to apply accounting science in their business activities.