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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.

Accountability in preparing financial reports is a crucial instrument for the sustainability of business entities, because inaccurate financial data management can hinder decision-making and harm business performance in the future. For MSME actors in the PKK Tanggamus community, strengthening financial reporting competence is an urgent need so they can map expenditure structures, record income, calculate profit, and evaluate business development periodically. This community service activity aims to improve participants’ financial discipline, particularly in separating personal assets, business capital, and gross profit, while introducing accessible office technology. The training focused on optimizing LibreOffice Calc as an alternative to Microsoft Excel with similar functions for creating transaction tables, cost recapitulations, and simple financial reports. The activity method included material presentation, software demonstrations, report preparation practice, and interactive discussions based on participants’ business needs. Training results showed high enthusiasm, improved understanding, and readiness to use LibreOffice Calc as a more organized, transparent, and sustainable financial recording tool. Thus, this activity provides practical contributions to building an accountable financial administration culture for community-based MSMEs.

This community service activity aimed to improve financial literacy and family financial management skills based on priority scales among housewives in the pandan mat weaving artisan community in Sei Balai District, Batubara Regency, North Sumatra Province. The main problems faced by the community partners included limited understanding of simple financial record-keeping, the absence of separation between business and household finances, and low saving habits due to fluctuating income levels. The implementation method employed a participatory approach through observation, lectures, interactive discussions, household budgeting practices, and simple financial recording training. The results of the activity indicated that participants experienced an improvement in their understanding of the importance of distinguishing between needs and wants, arranging expenditure priorities, and developing saving habits as well as preparing family emergency funds. In addition, participants also began to recognize the importance of financial record-keeping as an effort to control household expenditures more effectively and efficiently. The participants’ enthusiasm throughout the program demonstrated that the materials delivered were highly relevant to community needs. Therefore, this outreach activity contributed positively to enhancing family financial management capabilities and supporting the economic well-being of the pandan mat weaving artisan community.

This community service activity aimed to improve financial literacy and family financial management skills based on priority scales among housewives in the pandan mat weaving artisan community in Sei Balai District, Batubara Regency, North Sumatra Province. The main problems faced by the community partners included limited understanding of simple financial record-keeping, the absence of separation between business and household finances, and low saving habits due to fluctuating income levels. The implementation method employed a participatory approach through observation, lectures, interactive discussions, household budgeting practices, and simple financial recording training. The results of the activity indicated that participants experienced an improvement in their understanding of the importance of distinguishing between needs and wants, arranging expenditure priorities, and developing saving habits as well as preparing family emergency funds. In addition, participants also began to recognize the importance of financial record-keeping as an effort to control household expenditures more effectively and efficiently. The participants’ enthusiasm throughout the program demonstrated that the materials delivered were highly relevant to community needs. Therefore, this outreach activity contributed positively to enhancing family financial management capabilities and supporting the economic well-being of the pandan mat weaving artisan community.

This study aims to analyze the effect of financial literacy on financial management behavior through financial attitudes among students of Universitas Kebangsaan Republik Indonesia (UKRI). The background of this research is the increasing importance of financial understanding among students in managing their personal finances effectively. This study uses a quantitative approach with a survey method, where data were collected through questionnaires distributed to UKRI students. The data were analyzed using statistical methods to examine both direct and indirect relationships between variables. The results indicate that financial literacy has a positive and significant effect on financial management behavior. Furthermore, financial attitudes are proven to mediate the relationship between financial literacy and financial management behavior, indicating that better financial knowledge shapes positive attitudes, which in turn improve financial behavior. The findings imply that improving financial literacy and fostering positive financial attitudes are essential in promoting better financial management among students. Therefore, educational institutions are encouraged to enhance financial education programs to support students in achieving financial well-being.

This study aims to analyze the compliance of village financial management with the Regulation of the Minister of Home Affairs Number 20 of 2018 in Kalurahan Sariharjo for the 2025 fiscal year and to identify existing challenges. The research employs a qualitative descriptive case study approach, collecting data through interviews and documentation. The results show that the financial management of Kalurahan Sariharjo is generally in accordance with the regulation, including budget structure, management stages, and transparency. Key strengths include the use of Siskeudes, multi-channel transparency, community participation, and revenue diversification. However, challenges remain, including inconsistencies between planning and implementation, low village own-source revenue, the dominance of infrastructure spending, and administrative complexity.

Village governance plays an important role in supporting the effectiveness of development planning and improving community welfare. This study aims to analyze financial management governance and the process of preparing the Village Revenue and Expenditure Budget (APBKal) in Kalurahan Poncosari, Bantul Regency, for the 2025 fiscal year. This research employs a qualitative approach using a case study method, involving in-depth interviews with key informants and documentation analysis of relevant regulations and financial reports. The results show that financial management in Kalurahan Poncosari has been implemented systematically through the stages of planning, implementation, administration, reporting, and accountability in accordance with applicable regulations. The planning process is conducted in a participatory manner through tiered community deliberations, such as hamlet-level deliberations and village development planning deliberations, involving residents. In addition, the use of digital systems such as E-RAB and Siskeudes supports transparency and administrative order. However, challenges remain, including limited budget flexibility due to mandatory programs from central and regional governments, limited human resource capacity, and shifts in community participation patterns. In conclusion, the governance of APBKal in Kalurahan Poncosari demonstrates compliance and accountability; however, improvements in administrative capacity and fiscal flexibility are needed to better respond to community needs.

The Food & Beverage industry relies heavily on the availability and quality of fresh raw materials, making inventory management crucial. This study aims to analyze the implementation of the First-In, First-Out (FIFO) method in inventory management at PT K Hospitality Investment. The research design used a case study. Data were collected through interviews, observation, and documentation, then analyzed descriptively and qualitatively to assess the implementation of the FIFO inventory method in inventory management. The results show that PT K Hospitality Investment adopts a strict chronological inventory system and issuance of goods based on the order of entry. The use of FIFO inventory is often supported by the FEFO (First-Expired, First-Out) technique. Integrated inventory control has contributed to the financial stability of PT K Hospitality Investment. When properly implemented, the FIFO method not only helps reduce waste and increase efficiency, but also supports the company's operational sustainability. Although the implementation has been successful, the company still faces challenges such as limited infrastructure, a manual recording system, sudden changes in trends or guest order volumes, and delays in supplier deliveries.

Raining on the preparation of financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) for the management of Village-Owned Enterprises (BUMDes) is one of the community service programs aimed at improving the ability of BUMDes administrators in preparing financial statements in accordance with applicable accounting standards. In this activity, SAK EMKM serves as a guideline in preparing more transparent and accountable financial reports. This program is expected to provide a positive impact on village financial management while strengthening the performance of BUMDes in carrying out its role as a driver of the village economy. The activity was implemented through a practical approach involving BUMDes administrators directly. The training was complemented with simulations and case studies to help participants better understand the process of preparing financial statements based on SAK EMKM. In addition, this training also aimed to increase the awareness of BUMDes administrators regarding the importance of accountability and transparency in financial management as part of efforts to achieve good village governance.

This study aims to evaluate how petty cash management practices contribute to improving operational efficiency at PT Anugerah Langgeng Berkat Abadi. This research focuses on examining the implementation of the petty cash management system, applied procedures, and its impact on the smooth execution of daily operational activities. The study employs a descriptive qualitative approach, with data collected through interviews, direct observation, and documentation during the internship period. The collected data were analyzed systematically to describe the actual condition of petty cash management within the company. The results indicate that PT Anugerah Langgeng Berkat Abadi implements a fluctuating fund system in managing petty cash. Expenditures are initially recorded manually and then re-entered into the company’s internal digital system to maintain control and accountability. Petty cash is used to finance routine and urgent operational needs, such as office stationery, transportation costs, and other short-term expenditures. The company has established standard operating procedures governing the use, recording, and accountability of petty cash. Several challenges were identified, including delays in the disbursement and reimbursement process, which may affect time efficiency. However, overall, the petty cash management system is considered effective in supporting short-term operational needs without disrupting the stability of the company’s main cash. This study concludes that systematic and well-controlled petty cash management plays an important role in the company’s cost efficiency strategy and supports daily operational activities. These findings align with strategic management principles, where appropriate financial decision-making contributes to the achievement of long-term organizational objectives.

This study examines the effect of working capital on firm performance and sustained growth among consumer non-cyclicals manufacturing companies listed on the Indonesia Stock Exchange (IDX) over the period 2019–2023. Working capital is operationalized through three distinct proxies derived from Akgün and Memiş Karatəs (2021): the Cash Holding Level (CHL), which measures the proportion of cash and cash equivalents relative to total assets; the Cash Interactive Effect (CIE), which captures the efficiency of converting revenue into operating cash flow; and the Gross Working Capital Ratio (GWCR), which reflects the share of current assets within total assets. Firm performance is assessed through Return on Assets (ROA), Return on Equity (ROE), and Tobin’s Q, while sustained growth is measured using the model proposed by Gerson et al. (2025), expressed as SG = b × ROE, where b denotes the earnings retention ratio. Panel data regression analysis is applied to 225 firm-year observations drawn from 45 companies. The study employs the Fixed Effect Model (FEM) for ROA and ROE, and the Random Effect Model (REM) for Tobin’s Q, as determined by the Hausman specification test. The findings reveal that CHL and CIE exert significant positive effects on ROA and ROE, while CIE is the only proxy to produce a statistically significant positive effect on Tobin’s Q. With respect to sustained growth, CHL and GWCR demonstrate significant negative effects, whereas CIE shows a significant positive effect, indicating that operational efficiency dimensions of working capital actively support long-term growth sustainability. These results reinforce the liquidity management theory and contribute empirical evidence that the structure and efficiency of working capital are strategic determinants of both short-term financial performance and long-term growth sustainability in Indonesia’s consumer goods manufacturing sector.

This study conducts a systematic review of literature concerning the role of Management Information Systems (MIS) in managing Umrah pilgrim data across Indonesia. Employing a Systematic Literature Review (SLR) guided by the PRISMA protocol, the study examined and synthesized 24 peer-reviewed articles published between 2019 and 2026, drawn from Google Scholar, SINTA, and nationally accredited journal portals. Findings indicate that MIS adoption has yielded notable improvements in operational efficiency, data reliability, service transparency, and the overall quality of managerial decision-making within Umrah travel organizations. Web-based MIS remains the predominant technological approach, offering integrated modules for pilgrim registration, document handling, financial tracking, and departure scheduling. At the national level, government-initiated platforms such as SISKOHAT and SISKOPATUH have demonstrated tangible contributions to the administration of Hajj and Umrah services. Nevertheless, persistent obstacles continue to hinder full-scale adoption, including inadequate digital infrastructure in certain regions, inconsistent internet connectivity, and gaps in human resource competencies for operating digital systems. The study argues that embracing MIS is no longer optional for Umrah travel operators; rather, it constitutes a strategic necessity. Future research is encouraged to investigate long-term implementation outcomes, cross-system comparisons, and data security considerations within the broader digital landscape of pilgrimage service management.

Micro, Small, and Medium Enterprises (MSMEs) play an important role in national economic growth, particularly in creating employment opportunities and improving community welfare. However, many MSME actors still face challenges in financial management due to limited financial literacy and inadequate understanding of simple accounting practices. Tenank Cafe Medan is one of the culinary businesses with strong development potential, yet it continues to experience difficulties in transaction recording, cash flow management, and preparing simple financial reports, which may affect business sustainability and operational effectiveness. This Community Partnership Independent Service Program (PMKM) aims to improve the financial literacy of business partners in supporting sustainable business development. The implementation methods included observation, socialization, training, direct practice, and mentoring activities focused on business financial management and transaction recording. The results of the program indicate an increase in the partner’s understanding of financial management, transaction recording, and the preparation of simple profit and loss reports. In addition, the partner has started to separate business finances from personal finances. Therefore, this activity provides a positive contribution toward strengthening business management practices and supporting the sustainability and long-term development of Tenank Cafe Medan.

Micro, Small, and Medium Enterprises (MSMEs) play an important role in national economic growth, particularly in creating employment opportunities and improving community welfare. However, many MSME actors still face challenges in financial management due to limited financial literacy and inadequate understanding of simple accounting practices. Tenank Cafe Medan is one of the culinary businesses with strong development potential, yet it continues to experience difficulties in transaction recording, cash flow management, and preparing simple financial reports, which may affect business sustainability and operational effectiveness. This Community Partnership Independent Service Program (PMKM) aims to improve the financial literacy of business partners in supporting sustainable business development. The implementation methods included observation, socialization, training, direct practice, and mentoring activities focused on business financial management and transaction recording. The results of the program indicate an increase in the partner’s understanding of financial management, transaction recording, and the preparation of simple profit and loss reports. In addition, the partner has started to separate business finances from personal finances. Therefore, this activity provides a positive contribution toward strengthening business management practices and supporting the sustainability and long-term development of Tenank Cafe Medan.

Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting national economic growth, particularly in the culinary sector. However, many MSME entrepreneurs still face challenges in financial management due to the lack of proper implementation of simple accounting systems. Tenank Cafe Medan is one of the culinary businesses with strong growth potential, yet it continues to experience difficulties in transaction recording, cash flow management, and the preparation of simple financial statements, which affect the quality of business services. Therefore, this Community Partnership Independent Service Program (PMKM) aims to provide assistance in simple accounting practices to improve service quality at Tenank Cafe Medan. The program was implemented through observation, socialization, training, direct practice, and mentoring activities. The materials included transaction recording, cash book preparation, simple income statements, and cash flow management. The results show an improvement in the partner’s understanding and ability to manage finances systematically. Better financial management has also contributed to improving operational management and customer service quality. Thus, this program positively supports business management strengthening and service quality improvement at Tenank Cafe Medan.

Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting national economic growth, particularly in the culinary sector. However, many MSME entrepreneurs still face challenges in financial management due to the lack of proper implementation of simple accounting systems. Tenank Cafe Medan is one of the culinary businesses with strong growth potential, yet it continues to experience difficulties in transaction recording, cash flow management, and the preparation of simple financial statements, which affect the quality of business services. Therefore, this Community Partnership Independent Service Program (PMKM) aims to provide assistance in simple accounting practices to improve service quality at Tenank Cafe Medan. The program was implemented through observation, socialization, training, direct practice, and mentoring activities. The materials included transaction recording, cash book preparation, simple income statements, and cash flow management. The results show an improvement in the partner’s understanding and ability to manage finances systematically. Better financial management has also contributed to improving operational management and customer service quality. Thus, this program positively supports business management strengthening and service quality improvement at Tenank Cafe Medan.

.This study aims to analyse the role of Financial Information Systems (FIS) in supporting risk management, decision-making, and organisational performance in the digital transformation era. This study employs the Systematic Literature Review (SLR) method to examine articles indexed in Scopus from 2016 to 2026. The PRISMA framework is used to ensure a systematic, transparent article selection process, resulting in the selection of 37 relevant articles for further analysis. The results of the study show that Financial Information Systems make a major contribution to improving financial transparency, operational efficiency, the quality of strategic decision-making, and organisational risk mitigation. In addition, the integration of emerging technologies such as Artificial Intelligence (AI), FinTech, big data analytics, and cloud computing further strengthens the effectiveness of financial information systems in modern organisations. This study contributes theoretically by mapping research trends and identifying research gaps, while providing practical benefits for organisations seeking to increase competitiveness through digital financial systems. For future research, it is recommended to develop a more predictive and intelligent Financial Information Systems model to address future business dynamics.

this study aims to evaluate the impact of capacity building for village officials in Anjir Seberang Pasar I Village on the effectiveness of village administrative and financial management following the implementation of Law No. 6 of 2014. The primary focus of the study is to measure changes in the competencies of village officials before and after the implementation of technical guidance, as well as the use of the Village Financial System (Siskeudes) application and Internet Banking Business. The research method used is qualitative with a case study approach, in which data collection was conducted through observation, interviews, and the completion of pre-test and post-test questionnaires by respondents consisting of the Village Secretary, Kaur, and Kasi. The results of the study indicate a significant increase in three key variables: perceived usefulness, perceived ease of use, and attitude toward using. Quantitatively, the average validation score from respondents reached 4.53 (on a 5.0 scale), which falls into the “Agree” category regarding the system’s effectiveness. Based on data analysis, the success rate of capacity building for village officials was recorded at 29.23%, with a final understanding rate reaching 91.33%. These findings indicate that practice-oriented and participatory training is capable of improving the technical skills and accountability of village officials in managing digital-based government administration. The integration of Siskeudes and digital banking has proven to have a positive impact on a safer and more transparent payroll system at the village level.

This study aims to examine the effect of working capital efficiency and leverage on profitability and its implications for firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2025 period. The post-COVID-19 pandemic condition has increased operational risks for manufacturing companies due to fluctuations in interest rates, exchange rates, cash management, inventories, and receivables. Therefore, companies are required to implement more effective financial strategies to maintain competitiveness. Profitability is positioned as an intervening variable because previous studies showed inconsistent results regarding the relationship between working capital efficiency, leverage, profitability, and firm value. This research uses a quantitative approach with path analysis to examine direct and indirect relationships among variables. The population consists of all manufacturing companies listed on the IDX, while the sample includes 45 companies selected from 270 firms using purposive sampling based on specific criteria, such as consistent listing and financial performance. The results indicate that working capital efficiency has a significant positive effect on profitability, leverage has a significant negative effect on profitability, profitability significantly increases firm value, and profitability fully mediates the effect of working capital efficiency and leverage on firm value. These findings provide theoretical and practical implications for managers and investors in financial decision-making.

This study aims to analyze the effect of Good Corporate Governance (GCG), Firm Size, and Sales Growth on Financial Performance at PT Ace Hardware Indonesia Tbk listed on the Indonesia Stock Exchange (IDX) during the 2015–2024 period. Good Corporate Governance (GCG) in this study is proxied by institutional ownership, financial performance is measured using Return on Assets (ROA), firm size is measured by the natural logarithm of total assets, and sales growth is measured using the sales growth ratio. This study employed a quantitative method with a descriptive approach. The data used were secondary data in the form of annual financial statements obtained from the official websites of the IDX and the company. Data analysis techniques included descriptive statistics, classical assumption tests, multiple and simple linear regression analysis, and hypothesis testing consisting of t-test, F-test, and coefficient of determination with the assistance of SPSS version 27 software. The results of the study indicate that partially, the Good Corporate Governance (GCG) variable has a t-value of -1.526 < t-table 2.447, meaning that it has no significant effect on financial performance. The firm size variable has a t-value of -2.857 > t-table 2.447, indicating a significant negative effect on the company’s financial performance. The sales growth variable has a t-value of 1.593 < t-table 2.447, meaning that it has no significant effect on financial performance. Simultaneously, Good Corporate Governance (GCG), firm size, and sales growth have a significant effect on financial performance, with an F-value of 13.023 > F-table 4.76 and a significance value of 0.005 < 0.05. This study is expected to provide consideration for management and investors in decision-making and serve as a reference for future research in related fields.