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This community service activity was conducted at Grind Now Coffee Bar, an MSME in Batam City’s food and beverage sector, to address challenges in managing raw material inventory, which often led to inaccurate stock records, shortages, and overstocking, affecting daily operations and efficiency. The program aimed to improve inventory management by applying the Economic Order Quantity (EOQ) and Reorder Point (ROP) models, providing a systematic and measurable approach to procurement. Activities included detailed observation of operational practices, interviews with staff to understand current challenges, collection of data on raw material usage and purchasing patterns, and the implementation of a website-based inventory control system to streamline record-keeping and monitoring. The results showed that EOQ and ROP models helped determine optimal order quantities and appropriate reorder timing, while the inventory system improved organization, reduced errors, and enabled real-time stock monitoring. Overall, this intervention enhanced decision-making, promoted operational efficiency, and supported the sustainability and competitiveness of Grind Now Coffee Bar.

This study aims to analyze the preparation and role of a comprehensive budget in supporting the financial feasibility and business sustainability of the character coffee. The method used is budgetary analysis, which includes sales budgets, production budgets, raw material budgets, labor budgets, factory overhead costs, cash budgets, budgeted income statements, and Break Even Point (BEP) analysis. The results show that systematic budget planning helps business owners plan, control, and evaluate operational activities effectively. Sales projections indicate considerable market potential, with target consumers consisting of students, office workers, and the general public, enabling the business to generate sufficient revenue to cover operational costs and earn profits. Cash flow projections are also positive, reflecting the company’s ability to maintain liquidity. BEP analysis shows that the break-even point can be achieved at a realistic sales volume, indicating a relatively low risk of loss. Nevertheless, the business faces risks such as intense competition, fluctuations in raw material prices, and changes in consumer preferences. Therefore, regular budget evaluations, continuous product and service innovation, and disciplined financial management are essential. Overall, the findings indicate that character coffee is financially feasible and has promising prospects for sustainable growth if managed professionally.

Internal control is a crucial aspect for SMEs in maintaining the reliability of revenue recording and preventing the risk of misappropriation. This study aims to analyze the implementation of internal control in the revenue cycle at Exmo Tea Café and to evaluate its effectiveness through internal audit. The research uses a qualitative descriptive approach with data collection through interviews with management personnel directly involved in transactions and financial recording. The analysis is conducted using the COSO framework, which includes five main components: control environment, risk assessment, control activities, information and communication, and monitoring. The research results indicate that Exmo Tea Café has implemented several basic elements of internal control, such as recording transactions through a cashier application, daily cash reconciliation, and reporting to the owner. However, the effectiveness of these controls is still limited because the segregation of duties between receiving and recording is not optimal, risk assessment is reactive, documentation and report archiving are not systematic, and monitoring is conducted informally. In addition, there are no formal policies regarding operational standards (SOPs) or internal audit procedures that could serve as guidelines for continuous control implementation. These conditions have the potential to lead to risks of fraud, recording errors, and delays in financial reporting. Therefore, these findings underscore the need for a comprehensive enhancement of the internal control system, including strengthening the separation of duties, conducting preventive risk assessments, providing employee training related to financial governance, as well as implementing more formal monitoring and documentation. These improvements are expected to increase reporting accuracy, operational effectiveness, and minimize the potential for errors or fraud in the company's financial activities.  

This Community Service Program (PkM) was carried out at PT Golden Visalux with the aim of enhancing the effectiveness of the company’s operational cost budget control. Findings from field observations and interviews revealed that the company did not yet have formal written guidelines such as a Standard Operating Procedure (SOP) and lacked a well-structured evaluation system for its budgeting process. As a result, discrepancies occurred between planned and actual expenditures, along with delays in monitoring operational costs. Through this internship project, an SOP and budget measurement standards were created and applied as reference tools for all relevant divisions involved in the budgeting cycle. The SOP implementation led to several improvements, including more accurate cost recording, better monitoring of budget variances, and increased efficiency in operational spending. In addition, the company now possesses an official document that can be utilized continuously for evaluating and refining its cost control practices. Overall, this PkM initiative offers meaningful contributions to strengthening budget management effectiveness and supporting improved financial performance at PT Golden Visalux.

This study aims to analyze inventory control of catfish seeds at ABC Company by comparing the conventional inventory method represented by the Economic Order Quantity (EOQ) approach and the Just In Time (JIT) system in order to improve cost efficiency. This research employed a descriptive quantitative approach using a case study design. Data were collected through direct observation, semi-structured interviews with company management, and documentation of inventory and cost records for the 2024 operational period. The analysis method involved calculating optimal order quantities, ordering frequency, delivery frequency, and total inventory costs using EOQ and JIT formulas, followed by a comparative cost efficiency analysis. The results show that the conventional method resulted in a total inventory cost of Rp 75,050,000 per year with high ordering frequency. In contrast, the implementation of the JIT system reduced inventory costs to Rp 18,762,500 per year, achieving a cost efficiency of 72%. These findings indicate that the JIT system is more cost-efficient than the conventional method; however, its implementation requires careful consideration of supplier capacity, logistics readiness, and biological risks associated with live inventory. This study contributes empirical evidence on the applicability of JIT in the aquaculture sector, which has different characteristics from manufacturing industries.

Regional government financial management often faces several practical challenges, including delays in financial reconciliation, inconsistencies between capital expenditures and asset records, and incomplete documentation for grants and social assistance. These issues can affect the quality and accountability of regional financial reporting. Therefore, this community service activity aimed to improve the competence of regional government accounting officers in preparing high-quality financial statements in accordance with government accounting principles and applicable regulations. The program was conducted in Blora Regency in 2025 and involved 14 accounting officers from Regional Government Organizations (OPD). The activity was implemented through Technical Guidance and Focus Group Discussion (FGD), consisting of several stages, including needs assessment, technical training, interactive discussions, and evaluation. The training materials focused on strengthening participants’ understanding of accrual-based accounting, financial reporting procedures, internal control systems, and compliance with government financial regulations, particularly Government Regulation No. 71 of 2010 on Government Accounting Standards and Government Regulation No. 12 of 2019 on Regional Financial Management. The results indicate that participants’ understanding of financial reporting practices improved significantly, especially in revenue and expenditure recognition, preparation of operational reports and balance sheets, asset depreciation, and receivables management. This activity demonstrates that collaboration between academic institutions and local governments can strengthen technical capacity and improve the quality and accountability of regional financial reporting.

This study aims to evaluate the effectiveness of the implementation of the public sector accounting cycle in the planning, implementation, administration, and evaluation of catfish cultivation programs run by BUMDes Ajoeng Jaya as part of the village food security program. The focus of the research departs from the need to ensure that each stage of the management of the BUMDes program runs according to the principles of public accountability, considering that BUMDes is a strategic entity in the management of village resources to improve the welfare of the community. This study uses a qualitative descriptive approach through field observation, in-depth interviews with the management of BUMDes Ajoeng Jaya, and a review of documentation related to catfish farming program activities and financial records. This approach allows researchers to gain a comprehensive understanding of the accounting practices applied as well as the various obstacles that arise during the implementation of food security programs. The results of the study show that the catfish cultivation program has failed due to weak internal supervision, the absence of SOPs, lack of financial recording and reporting, and lack of technical competence of managers. The implementation of the public sector accounting cycle has not been running optimally so that it is not able to support effective control and evaluation of programs. In addition, crop failures are exacerbated by theft by internal parties and the absence of a structured monitoring system throughout the program, which indicates weak governance and internal control. This study has limitations in the form of a small number of informants and a lack of formal documents, so the analysis—especially the financial aspect—cannot be generalized widely. Nevertheless, this study contributes by integrating the evaluation of food security programs through the implementation of the public sector accounting cycle and offering recommendations to improve the accountability, transparency, and sustainability of BUMDes programs.

In the fast-moving fashion retail industry, supply chain efficiency is a key factor in operational success. Heybeb Factory Outlet, as one of the retail business actors, faces challenges in managing the flow of goods from upstream to downstream, particularly in balancing demand between offline (physical stores) and online (e-commerce/marketplace) channels. This proposal aims to design and analyze the logistics workflow starting from goods ordering (restocking) from the central warehouse, the goods receiving process, rigorous Quality Control (QC) procedures, storage in a dedicated transit warehouse, and the stock distribution mechanism (stock split) for the two sales channels. The main issues identified include the risk of overselling in one channel while stock accumulation occurs in another, as well as the potential for defective items to pass through due to an unstructured QC process. This study employs a descriptive qualitative approach by mapping out an ideal Standard Operating Procedure (SOP). The expected outcome is the development of an integrated inventory management system capable of minimizing return rates caused by defective items and maximizing inventory turnover through accurate stock allocation between online and offline divisions.

This community service activity aims to assist the Ibu Jum Tempe Home Industry MSME in Bandar Lampung in implementing the process costing method as a more accurate, measurable, and efficient production cost calculation system. To date, MSMEs still use simple cost recording without a clear separation between raw material costs, labor, and factory overhead, so that product selling prices often do not reflect actual production costs. To address this problem, this activity was carried out through several stages, namely interviews to explore MSME needs and problems, production process observations, socialization regarding the importance of cost accounting systems, and direct training in the preparation and implementation of process costing. The results of the activity showed an increase in MSME owners' understanding of cost classification, unit cost calculations, and the preparation of production cost reports. After the process costing method was implemented, MSMEs were able to calculate costs more systematically and consistently, thus being able to determine more appropriate and competitive selling prices. In addition, the implementation of this method also contributed to increased cost management efficiency, transparency of financial information, and the managerial ability of business actors in making more appropriate decisions related to cost planning and control.

This study aims to analyze the influence of internal control systems and transparency on the accountability of village financial management. This type of research is quantitative and descriptive, using primary and secondary data. Data were collected using questionnaires and literature studies. The population was the Tanjung Datuk community and village officials, Siak Kecil sub-district, Bengkalis district, Riau. The sampling technique used was accidental sampling, with Yamane sample measurements, so the number of samples obtained was 237 people. The data analysis technique used multiple linear regressions with validity, reliability, classical assumptions and hypothesis testing using SPSS software. The results of this study indicate that the internal control system has a positive effect on the accountability of village financial management. However, transparency does not affect the accountability of village financial management. This study provides theoretical implications, especially in completing the theory regarding the influence of the internal control system on accountability and support for the theory of stewardship and legitimacy. This study can then be a reference for the village government in maintaining and improving the accountability of village financial management in implementing the internal control system.

The reliability of financial reporting information is an important aspect in maintaining the credibility of financial institutions, especially Rural Banks (BPR) that operate based on public trust. This study aims to analyze the influence of organizational commitment, individual integrity, ethical orientation, and external pressure on the reliability of financial reporting information at BPRs in Bali Province. This study used a quantitative approach with a purposive sampling technique, involving 75 respondents from 10 BPRs who met the criteria of length of service and involvement in the financial reporting process. Data were collected through questionnaires and analyzed using multiple linear regression analysis with the help of SPSS. The results showed that organizational commitment, individual integrity, and ethical orientation had a significant positive effect, while external pressure had a negative but insignificant effect on the reliability of financial reporting information. These findings emphasize the importance of strengthening ethical values ​​and employee integrity in strengthening the reliability of financial reporting, while also supporting the application of Agency Theory which emphasizes the importance of controlling agent behavior to align with the interests of the principal. This study provides practical implications for BPR management to strengthen organizational culture and ethical oversight as part of the internal control system.

Village-Owned Enterprises (BUMDes) function as important economic institutions that contribute to enhancing the welfare and independence of rural communities. BUMDes Maju Rahayu, as one of the rapidly developing BUMDes, requires a reliable and effective accounting information system to support transparent and accountable financial management. This study aims to evaluate the implementation of the accounting information system at BUMDes Maju Rahayu using a qualitative approach with a case study method. Data collection was conducted through in-depth interviews with BUMDes managers and direct observation of financial recording and reporting processes. The findings reveal that the existing accounting system still faces several challenges, including incomplete documentation, limited internal control, and dependence on manual bookkeeping. These issues hinder the accuracy and timeliness of financial information. The study recommends capacity-building for human resources, adoption of technology-based accounting systems, and strengthening of internal control procedures to improve financial management quality and organizational performance in BUMDes operations.

This study aims to analyze the effectiveness of accounts receivable management using Bilyet Giro (BG) at PT YNT. The research focuses on administrative procedures such as invoice creation, amount verification, stamp duty application, internal approval, and the distribution of documents, including invoices, delivery orders, and transmittals. A qualitative approach was adopted with a case study method, and data was collected through in-depth interviews with finance division staff. The findings indicate that the BG-based receivables management system at PT YNT has been implemented with structured procedures. However, several challenges were identified, such as delays in document distribution and reliance on manual approval processes, which hinder the efficiency of the administration flow. The company has taken corrective actions, such as the implementation of digital archiving and improved interdepartmental coordination. These findings offer insights into the effectiveness of the current receivables management system and provide recommendations for further improvements. The research is expected to contribute to internal evaluations and enhance operational efficiency at PT YNT, improving the accuracy and reliability of the accounts receivable management and internal control systems.

This study aims to analyze the implementation of internal control in the receivables audit process and evaluate its effectiveness in minimizing the risk of bad debts in a health center environment. Receivables, especially those originating from health services to JKN participants and general patients, can cause problematic receivables if not managed effectively. This study uses a descriptive qualitative approach with data collection through observation, interviews and documentation review during the audit by a public accounting firm. The results of the study indicate that there are still weaknesses in the internal control structure such as suboptimal separation of duties, an unintegrated receivables information system and a weak bad debt reserve policy. In addition, late payments by third parties and poor patient administration knowledge are also external factors that influence the high risk of bad debts. Therefore, improving the internal control system, implementing information technology and strengthening coordination with the guarantor are very important to reduce the risk of bad debts and increase accountability for financial management in the health center environment.

This study aims to synthesize empirical findings regarding the influence of accountability on local government financial management through a Systematic Literature Review (SLR) and a simple meta-analysis. A total of 10 primary studies (2020-2025) from various databases were analyzed. The results of the qualitative synthesis indicate a shift in research focus from compliance accountability to performance-based and digital accountability. Quantitatively, accountability was found to have a positive and significant influence on the quality of local financial management, mediated by variables such as transparency and internal control systems. The novelty of this study lies in the mapping of accountability and financial management indicators, as well as the identification of research trends leading to technology integration. These findings have important implications for the formulation of more effective and accountable local financial governance policies and results-oriented, which can ultimately improve the quality of public services and the sustainability of regional development. This is expected to improve the quality of public services and support the sustainability of regional development that is better, more transparent, and responsive to community needs.

Asset management, especially cash, is important for the development of the company, one way that companies control cash out, especially for those with relatively small amounts to be paid regularly, can be done by forming petty cash. The purpose of this study is to analysis the petty cash procedure at PT XYZ to find out how the petty cash recording system at PT XYZ and what supporting documents are used to recognize petty cash expenditures. The research was conducted using a Qualitative Case Study approach. The results of the analysis show that the petty cash procedure at PT XYZ has been running quite well in controlling the company's operational expenses, especially for expenses with a relatively small nominal, Petty cash expenditures at PT XYZ use the fluctuation method in recording petty cash.

This study analyses the influence of village apparatus competence, internal control system and village fund accountability on minimizing the excess of budget calculation village fund. This study uses a descriptive quantitative approach based on primary and secondary data. Data collection techniques use questionnaires and literature. The population of this study was all village apparatuses of Bantan Tengah, Bengkalis sub-district, Bengkalis regency, Riau, totaling 27 people. The sampling technique uses saturated samples so that the number of samples is the same as the population. The data analysis technique uses multiple linear regressions with statistical tools like SPSS software. The study results show that village apparatus competence, internal control system, and village fund accountability positively and significantly affect minimizing the excess of budget calculation village fund. The results of this study can complement existing theories, provide novelty in excess of budget calculation village funds, and add new insights to the perspective of village fund management. Then, the results of this study can be a reference for the village government in minimizing the excess of budget calculation in village fund management.

This study aims to analyze the management of short-term debt and its impact on cash flow smoothness in Toko Madura micro, small, and medium enterprises (MSMEs) in Surabaya City. Using a qualitative descriptive approach, the research was conducted through in-depth interviews and field observations at Toko Madura Barokah located in Pasar Wonokromo. The results show that short-term debt management is characterized by flexibility and trust-based relationships between store owners and suppliers, with payment terms ranging from 10 to 14 days. Debt management is carried out adaptively according to sales fluctuations and cash flow conditions. The average ratio of short-term debt to monthly cash flow is 17.2%, indicating that the debt level remains within a safe and manageable range. However, the financial recording system remains simple and lacks separation between personal and business finances, which may cause inaccuracies in cash control. Overall, short-term debt management contributes positively to cash flow stability through trust and payment discipline. Nevertheless, improving financial literacy and implementing a more structured accounting system are necessary to support sustainable business growth and better financial decision-making.

This article employs a Critical Literature Review (CLR) approach, analyzing studies from 2013–2025 that include academic papers, nationally accredited journals (Sinta 2–4), and reputable international journals indexed by Scopus (Q1–Q4) to understand systemic fraud and audit failure in Indonesia.Previous re-search has mostly explained fraud from individual or organizational views, while few have addressed structural factors such as the normalization of fraud, weak regulatory oversight, and the crisis of auditor legitimacy. The synthesis reveals four main issues. First, systemic fraud in Indonesia has shifted from in-dividual misconduct to a structured socio-economic phenomenon rooted in culture. Second, auditing as a control mechanism remains technically focused, often failing to uncover collusive fraud involving top management. Third, an expectation gap exists between unqualified audit opinions and public demands for assurance against corruption, reducing trust in auditors. Fourth, conflicts of interest arising from audit fee dependence, weak regulation, and limited adoption of audit technology and forensic analytics indicate the need for institutional reform. Therefore, this article calls for an integrative framework that connects individual, organizational, regulatory, and socio-cultural dimensions to address systemic fraud and rein-force public accountability in Indonesia.

This study provides an in-depth analysis of the benefits of implementing a SAP-based Enterprise Resource Planning (ERP) system for end-users at PT XY, an Indonesian airport management company. A qualitative case study approach was applied through comprehensive in-depth interviews and direct observations of accounting division staff who actively utilize the SAP Financial Accounting (FI), Controlling (CO), and Materials Management (MM) modules as part of their daily operations. The findings demonstrate that SAP implementation significantly enhances work efficiency, data accuracy, and overall operational productivity across multiple business processes. The system facilitates seamless cross-departmental integration, reduces manual errors, accelerates financial reporting, and supports real-time, data-driven decision-making. Furthermore, SAP strengthens internal coordination by providing consistent, centralized, and easily accessible information to all relevant stakeholders. Key challenges identified include limited network access, server congestion during peak hours, and difficulties with remote connections when accessing the system outside the office environment. The company addressed these issues through regular user training, provision of secure Virtual Private Network (VPN) access, expansion of server capacity, and a strategic plan to migrate to cloud-based SAP S/4HANA to improve flexibility, scalability, and long-term system reliability. The findings not only enrich the literature on ERP adoption, with practical guidance for other organizations seeking to plan, implement, and evaluate ERP systems to meet their own business needs, including effective human resource planning and change management strategies.