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Information systems are an important element in the business world that helps businesses increase work efficiency and reduce human error. In practice, many businesses still produce financial reports manually. Manual preparation of financial reports is inefficient and tends to have a higher potential for delays, lateness, or errors in data entry. This makes the financial reports presented inaccurate and unreliable as a basis for making decisions. To address this problem, a community service program was implemented by designing an accounting system using Microsoft Access, which provides various features that can help users in data processing. The method carried out starts with observation, system design, and evaluation by the partner. The result of implementing this program is that the system designed in Microsoft Access successfully accelerated the work process for partners, making the preparation of financial reports more efficient and timely. The financial reports presented also became more accurate and reliable.      

MSMEs in Ciawi village generally conduct transactions in their business only relying on simple work and through direct buying and selling transactions and there is no recording system that complies with bookkeeping regulations in accounting or only debit credit, so it is very difficult to know the details of cash in and cash out. The service method used is the ABCD Method (Asset-Based-Community-Driven) by accompanying participants to delve deeper into digital marketing and training MSMEs in cash flow-based bookkeeping, including: cash flow, income statement, capital change report, cost of goods sold, and break event point (BEP) digitally. The results of this digital marketing mentoring and cash flow-based bookkeeping preparation are able to prove that MSMEs in Ciawi village can know the details about digital marketing and digital finance regarding the calculation of financial reports, especially knowing the actual profit and loss report, and cash flow of cash expenditures and cash income.

Traditional snack micro, small, and medium enterprises (MSMEs) in Indonesia face increasing market competition and rapidly changing consumer preferences, particularly among younger consumers seeking innovative and symbolic food experiences. This community engagement study aims to strengthen the profitability and sustainability of traditional snack MSMEs by integrating local flavor innovation with simple business governance practices. Using a participatory action research approach under the Merdeka Belajar Kampus Merdeka (MBKM) program in Palangka Raya, this study involved co-creation between students and local entrepreneurs in product development, production standardization, and basic financial management. Qualitative data were collected through participatory observation and stakeholder discussions, while quantitative data were obtained from sales records and simple financial reports. The results demonstrate that local flavor-based innovation, combined with standardized operating procedures and cost control mechanisms, improved product differentiation, operational efficiency, and financial performance. The intervention generated a positive net profit and strengthened the partner’s capacity for independent business management. This study contributes to the literature by positioning traditional food MSMEs as sites of cultural innovation and micro-governance, while supporting Sustainable Development Goals related to inclusive economic growth, cultural preservation, and responsible production.

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.

The rapid development of Islamic banking in Indonesia faces significant challenges in maintaining liquidity and profitability amidst dynamic capital market conditions. The urgency of this study arises from the need to examine whether traditional financial ratios, such as the Financing to Deposit Ratio (FDR) and Return on Equity (ROE), play a decisive role in influencing investment decisions, which are proxied by the Price to Earning Ratio (PER). The main objective of this research is to empirically test the effect of liquidity and profitability, both partially and simultaneously, on investment decisions in Islamic commercial banks listed on the Indonesia Stock Exchange during the 2021–2025 period. This study adopts an associative design with a quantitative approach, utilizing secondary data from financial reports obtained from the IDX, and analyzed using multiple linear regression on 68 observation samples. The findings reveal that neither liquidity nor profitability significantly influence investment decisions, either partially or simultaneously. These results suggest that investors in the Islamic banking sector tend to prioritize non-financial factors such as sharia compliance, governance, macroeconomic conditions, and ESG trends, rather than conventional financial indicators. In conclusion, this research extends the understanding of the limitations of Signaling Theory in the sharia context and recommends the development of a more holistic investment evaluation model. Future studies are encouraged to incorporate non-financial variables for a more comprehensive analysis.

Cahaya Amal Soleh Foundation is a social institution that focuses on community service through various institutional programs engaged in social, education, and community empowerment. However, a number of operational staff who do not have a financial background have difficulty in understanding and managing financial reports effectively. This study aims to assist staff through the On-the-Job Learning and Development Program (OLDP) themed Finance for Non-Finance with the SIAPIK (Islamic Boarding School and Social Charity Accounting Information System) application approach. The method used is a qualitative approach with a participatory model, involving direct training, transaction recording simulations, and evaluation of participant understanding. The results of the assistance showed a significant increase in staff understanding of basic accounting principles, transaction recording, and SIAPIK-based financial reporting. These findings indicate that a practical approach through an application based on the foundation's needs can improve the financial capacity of non-accounting staff. The implications of this activity reinforce the importance of digitizing the financial system of social organizations and the need for ongoing training for human resources so that accountable and transparent financial governance can be realized sustainably. In addition, the results of this program highlight that the integration of technology and participatory training can overcome barriers in financial literacy among non-finance staff. The SIAPIK application provides an accessible interface and structured modules that are easy to understand, thereby reducing the complexity usually associated with financial management. Staff who previously felt unconfident in processing financial transactions gradually gained competence and independence in applying accounting procedures. The training also fostered collaborative learning, where participants supported each other in solving case simulations, enhancing not only technical knowledge but also teamwork and problem-solving skills. Furthermore, the foundation’s management expressed that the program positively contributed to institutional performance by ensuring more reliable and transparent financial reporting.

This community service activity aims to improve the financial literacy of MSMEs in Giling Village, Pabelan District, Semarang Regency, through training on preparing simple financial reports. The training was conducted over one day and attended by 20 MSMEs from various business sectors, such as culinary, handicrafts, and trade. The methods used in this training included socialization of basic accounting materials tailored to the level of understanding of the participants, as well as hands-on practice in preparing financial reports, such as profit and loss statements and balance sheets. The material was presented in a simple and easy-to-understand manner, so that participants could immediately apply it to their businesses. Evaluation was carried out by observing the process of preparing financial reports by participants, using the provided practice sheets, and a feedback questionnaire that measured the extent of participants' understanding and changes in attitudes. The results of this activity showed that most participants were able to understand basic accounting concepts and were able to prepare simple financial reports quite well. This was also followed by an increase in participants' awareness of the importance of neat and orderly recording of daily transactions in running a business. Furthermore, this training succeeded in motivating participants to apply what they had learned in their respective businesses independently. Although this activity was short-lived, it had a very positive impact in building a strong foundation for more orderly and transparent financial governance among MSMEs. Therefore, it is recommended that follow-up training and regular mentoring be conducted to ensure the skills acquired can be applied sustainably and improve the ability of MSMEs to manage their finances professionally. Furthermore, this activity also provided a deeper understanding of the importance of sound financial planning for those wanting to start a business.

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.

According to data from the Ministry of Cooperatives and SMEs in 2024, Indonesia has more than 60 million SMEs, which are very important to its economy, contributing 60% to the national GDP. However, around 77.5% of SMEs do not keep financial records, while 22.5% have some form of financial reporting that is often inconsistent and poorly documented. Many entrepreneurs do not realize the importance of financial reports, instead focusing on business growth and sales. Lack of financial literacy leads to poor decision-making and operational transparency. Quality financial reports can facilitate access to capital and serve as an indicator of business success. Programs aimed at improving financial literacy and the importance of financial reporting have shown a positive impact on SME performance. The training program for Dapur Umi Ila SMEs in Bojongkerta aims to empower participants through education on financial management, emphasizing the importance of maintaining accurate financial records for proper decision-making and sustainable business growth. By creating financial reports, Dapur Umi Ila SMEs are expected to be more concerned about operational finances so that they can learn to make decisions based on relevant and reliable financial reports..

This community service activity was carried out among the members of the Sakinah Tailors' social gathering in the Kampung Bali sub-district of Sungai Serut, Bengkulu City. The members of the Sakinah Tailors' social gathering have the potential to grow because the members or partners already have sewing skills or their own sewing businesses. This is a supporting factor in developing a cooperative. However, they are constrained by limited knowledge about the procedures for forming a cooperative, capital, and how to prepare cooperative financial reports. So far, the members of the Penjahit Sakinah sewing circle have been carrying out savings and loan activities, but the administrators still carry out savings and loan activities in a conventional manner, so they want to form a sharia savings and loan cooperative. Therefore, the Community Service Team from the Faculty of Economics and Business wants to conduct socialization and assistance activities for the formation of a sharia-based savings and loan cooperative. The method used is through direct socialization and assistance activities using the Excel application, followed by posting, adjusting journals, and reporting activities.

his research aims to analyze the financial performance assessment of PT Angasa Pura I for 2018-2022 using profitability ratios and activity ratios. This research is descriptive research which is studied quantitatively. The variables in this research are Financial Performance, Profitability Ratios and Activity Ratios. The population in this research is all financial reports at PT Angkasa Pura I. The sample for this research is the financial position report, assets, sales and profit and loss report of PT Angkasa Pura I for 2018-2022. Based on the results of financial data analysis of PT. Angkasa Pura I, as measured by financial data analysis, namely profitability and activity ratios from the 2018-2022 financial reports, can be concluded that the financial performance of PT. Angkasa Pura I had good performance in 2018 to 2019 but experienced a decline in 2020 to 2021 respectively which was caused by certain factors, one of which was external factors, namely the presence of Covid-19. However, the company PT. Angkasa Pura I has tried to improve the company's performance as assessed by the level of profitability and activity ratios which show good value in 2022 even though the profit generated is still negative.

Utilization of financial technology as an effort to improve the quality of MSME financial reporting. Current developments in financial technology really help business actors in preparing financial reports per period. This convenience is expected to help business actors in presenting better financial reports. The general objective of this activity is to support MSME (Micro, Small and Medium Enterprises) business actors to improve their ability to record transactions and be able to present financial reports easily so as to produce sustainable financial reports. The method is carried out by making direct visits, conducting observations, conducting questions and answers and providing demonstrations and briefings. The results of this activity provide MSME players with an understanding of how important it is to record financial reports every month. The advantage of making financial reports is that it will make it easier for the owner to control and evaluate his business. Financial technology is an alternative that business actors can use to make it easier to create and present financial reports on an ongoing basis.

This type of personnel expenditure is one of the plans that needs to be calculated carefully because in personnel expenditure problems often occur minus or surplus budgets at the end of the year which result in not achieving proper reporting. The purpose of this analysis is to carry out an analysis of the occurrence of minus budgets in personnel spending and strategies to solve these problems using SWOT analysis. This analysis was carried out using a qualitative approach. The types of data used in this study are primary data types, namely observations and interviews during the Forum Group Discussion and secondary data types, namely documents, journals, financial reports and other data related to the problem being analyzed. The results of this study are as follows: 1) the placement of personnel expenditures for all work units in a district/city area is in the Secretary General's DIPA which can break the chain of minus budget problems evenly so that it makes it easier to solve problems, 2) the problem of adding tasks to the finance section can be done by improving the performance management of the financial section. Conclusion: the completion of the minus budget can be used by placing the employee budget in one work unit, 3) pathology in bureaucracy conducted in readiness of employee and lack of reward. Placement of the budget in a work unit must be followed by the consequences affected by the transfer so that it does not cause problems.

This study aims to determine the effect of pentagon fraud in detecting financial statement fraud in healthcare sector companies listed on the Indonesia Stock Exchange in 2021. The method used in this research is quantitative in nature causative with data sources in the form of secondary data. The sample of this research is 21 companies in the healthcare sector using a purposive sampling method. The data for this research were obtained from literature and documentation. The results of this study show that partially financial target variables and changes in directors have an effect on fraudulent financial reports in healthcare sector companies listed on the Indonesia Stock Exchange in 2021. Meanwhile, external pressure variables, ineffective supervision, auditor changes, and the frequency of CEO photos appearing have no effect on fraudulent financial statements in healthcare sector companies listed on the Indonesia Stock Exchange in 2021. Simultaneously financial targets, external pressures, ineffective supervision, changes in auditors, changes in directors, and the frequency of CEO photos appearing have an effect on fraudulent financial statements.

Financial reports are important for MSME actors because they allow them to know their business finances and understand whether their business is profitable or losing money. In addition, the problem with the Kiraha’s Grilled Fish Stalls shop is the lack of understanding in compiling financial reports. In this service, the methods are Surveys, Training and Assistance, and Outcomes. As a result of this dedication, the recording of the financial reports of Kiraha’s Grilled Fish Stalls is still manual and does not separate financial reporting between capital, income, expenses and personal interests, so that the financial reports of Kiraha’s Grilled Fish Stalls are still not optimal. every month, unknown profits and even losses obtained. Therefore the servant provides assistance in the form of training or direction on how to record financial reports correctly using Microsoft Excel to facilitate the recording of financial reports and ensure the continuity of the business of MSME actors Kiraha’s Grilled Fish Stalls.

Presentation of financial statements is an accounting standard that will explain the components of a financial report, fair presentation, as well as the fundamental accounting concepts, disclosure policies, as well as the structure and content of financial reports. The characteristics in the presentation of financial statements are fair presentation and compliance with PSAK, maintaining business, accrual basis, materiality and aggregation, offsetting, frequency of reporting, comparative information, and presentation consistency. There are several components of the financial statements presented, namely the statement of financial position, income statement, cash flow statement, statement of changes in equity, and notes to the financial statements. Corporate governance is a company's internal control system whose main objective is to manage significant risks to fulfil its business objectives through safeguarding company assets and increasing shareholder investment value in the long term. A company must also apply the principles of corporate governance, there are five principles that must be applied, namely the principle of transparency, the principle of accountability, the principle of responsibility, the principle of independence, and the principle of fairness.

Livestock is a type of business that carries out activities of breeding or raising livestock. Companies engaged in the livestock sector have inventories or assets that are one of their characteristics, namely assets or livestock supplies, commonly referred to as biological inventories or assets. The accounting standard governing biological inventory or assets is Statement of Financial Accounting Standards 69 (PSAK 69) regarding Agriculture. The application of this accounting standard has many impacts on companies that apply it, but there are still many companies that do not apply this accounting standard and prefer to use the old accounting standards. This study aims to find out how the consequences or impacts arise from the implementation of PSAK 69 with the sample used is the company Widodo Makmur Perkasa Tbk as one of the companies that have implemented this accounting standard. The data used can be taken from the annual financial reports of the Company Widodo Makmur Perkasa Tbk on the website https://widomakmurperkasa.co.id for 2020 and 2021. The results received are in accordance with the results of research that has been carried out, one of which is the research conducted by Mohamad Dedi Junaedi in 2021 regarding "Biological Asset Accounting - Case Study of Pt. Seeds of Indonesia, namely the application of PSAK 69 has a significant impact on a company's financial reporting such as adding accounts and changes in the amount of current assets.

Community service activities that have been carried out by STIEPARI Semarang in collaboration with the Bancak District Government, Semarang Regency with the target of village officials are in the form of lectures with visual media. With this form of activity, it is more about providing knowledge and information to participants. The success of this activity is measured by the enthusiasm of the participants during the training. In this activity a lot of interaction in question and answer from participants and presenters. Participants felt happy with this activity. This is because so far there has never been any activity from the academic community that has entered the Bancak District, Semarang Regency, so that participants gain understanding and knowledge about the preparation of village fund financial reports. The follow-up of this activity is that the participants want in the future there will be assistance activities in preparing village fund financial reports.