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Low financial literacy and managerial capability remain common issues faced by micro, small, and medium enterprises (MSMEs), particularly in the culinary sector, which consequently affects financial efficiency and business sustainability. Many business owners still maintain simple and unstructured financial records and often mix personal and business finances, leading to difficulties in determining profit and making appropriate business decisions. This community service activity aims to improve financial efficiency through operational management assistance for the MSME Warung Pecel Bu Nor located in Gading Fajar, Candi District, Sidoarjo Regency. The method used is Participatory Action Research (PAR), which actively involves business owners in every stage of the activity, including problem identification, action planning, implementation, evaluation, and reflection. Data collection techniques include observation, interviews, discussions, and joint reflection. The results indicate an improvement in the business owner’s understanding and skills in simple financial recording, separation of personal and business finances, and operational cost control. In addition, there is an improvement in the organization of business management and managerial awareness. This assistance contributes to increased financial efficiency, business stability, and the potential improvement of the economic welfare of business owners. Overall, this assistance has proven effective in supporting the sustainability of MSMEs; therefore, continuous assistance is needed so that business owners can consistently implement more professional business management practices.

The development of information technology has had a significant effect on the management of accounting information systems (AIS) within organizations, including Savings and Loan Cooperatives (KSP). This study aims to obtain empirical evidence regarding the effect of information technology sophistication, top management support, and personal capability on the performance of accounting information systems (AIS) in Savings and Loan Cooperatives (KSP) in Badung Regency. The implementation of an effective AIS is essential to enhance efficiency, accuracy, and the relevance of financial information to support managerial decision-making in the digitalization era. This study employs a quantitative approach with an associative design. The research population includes all registered and active KSP employees who have used information systems in Badung Regency, with a sample of 90 respondents determined through the purposive sampling method. Primary data were obtained through questionnaires and analyzed using multiple linear regression. The results indicate that information technology sophistication has a positive and significant effect on AIS performance, top management support has a positive and significant effect on AIS performance, and personal capability has a positive and significant effect on AIS performance.

This study aims to explore the concept of Qur’anic Spiritual Intelligence and its role in developing high-quality human resources, with a specific focus on the implementation at SMAIT Ash-Shohwah Berau. Qur’anic Spiritual Intelligence refers to a form of spiritual capacity derived from deep interaction with the Qur’an, encompassing the intelligence of the spirit, soul, heart, and moral consciousness. This research employs a qualitative method with a case study approach to provide an in-depth understanding of the phenomenon. Data were collected through semi-structured interviews with teachers and students, participant observations during religious and academic activities, and documentation analysis of school programs. The findings reveal that the cultivation of Qur’anic Spiritual Intelligence at SMAIT Ash-Shohwah Berau is systematically integrated into the school’s curriculum and extracurricular programs, particularly through the high-quality Tahfidzul Qur’an program, which is mandatory for all students. The process of memorizing the Qur’an is not only aimed at achieving mastery of verses but also at nurturing closeness to Allah SWT, shaping attitudes and values that form the foundation of high-quality human resources. Students participating in the program demonstrate notable improvements in discipline, responsibility, enthusiasm for learning, social competence, emotional regulation, honesty, independence, and leadership skills. Furthermore, the study highlights that Qur’anic Spiritual Intelligence serves as a transformative element, influencing both academic achievement and personal character. It fosters an integrated development that balances intellectual capability with moral integrity, enabling students to contribute meaningfully to society. The results suggest that embedding Qur’anic Spiritual Intelligence in educational settings can be a strategic pathway for producing graduates who are not only academically competent but also spiritually grounded and socially responsible. This has significant implications for Islamic education institutions aiming to develop comprehensive human resources aligned with Qur’anic values and the demands of the modern world.

Competition in Indonesia’s business world today compels companies to strategize in order to outperform their rivals. Only those companies that are truly strong, implement competitive strategies correctly, and carry out intensive promotions will succeed. One promotional tool that is expected to directly establish, improve, dominate, or maintain mutually beneficial exchange relationships with customers is personal selling, particularly aimed at encouraging consumers to purchase the offered products.A company’s goal is to obtain maximum profit from its business operations. To achieve this, managerial expertise and capability are required to combine the functions within the company effectively. Personal selling is carried out by the company to introduce its products, influence and inform consumers, so they are encouraged to buy—ultimately increasing sales volume.This study seeks to examine whether personal selling has a significant impact on increasing sales volume at PT. Intermas Tata Trading, Surabaya branch. A qualitative approach is used, supported by both qualitative and quantitative data from the company. Data collection techniques include editing, tabulating, and interviews. Data processing involves simple correlation analysis, simple regression analysis, and t-tests. Hypothesis testing is conducted using statistical analysis with SPSS 16.0.The study results confirm that the hypothesis is true: the personal selling variable (X) has a significant influence on the sales volume (Y) at PT. Intermas Tata Trading, Surabaya. This is evidenced by the t-value (4.005) > t-table (2.228) at a significance level of 0.002. The simple correlation coefficient is 0.785 or 78.5%, indicating a very strong and positive relationship between the independent variable (personal selling) and the dependent variable (sales volume).

This study explores the influence of information system quality, information technology sophistication, and personal technical capability on the effectiveness of Accounting Information Systems (AIS) in Village Credit Institutions (LPDs) in Jembrana Regency. The research adopts a quantitative approach, utilizing a survey method. Questionnaires were distributed to 63 employees from 21 LPDs that have already implemented computerized AIS. The study focuses on assessing how these three independent variables contribute to the effectiveness of AIS in the LPDs. Multiple linear regression was employed for data analysis, allowing the researcher to determine the relationship between the independent variables and the effectiveness of AIS. The respondents were selected from LPDs that had successfully integrated technology into their accounting systems. The primary objective was to understand whether system quality, IT sophistication, and personal technical capability played a significant role in improving AIS performance in these institutions. The findings of the study indicate that all three independent variables—system quality, IT sophistication, and personal technical capability—positively influence the effectiveness of AIS. Specifically, high-quality systems, advanced IT infrastructure, and employees with strong technical skills were found to enhance the operational effectiveness of AIS. This underscores the importance of these factors in ensuring the smooth functioning of AIS in LPDs. As such, LPDs are encouraged to invest in improving system quality, upgrading IT systems, and enhancing the technical skills of their staff to optimize AIS performance. Overall, the study contributes to the understanding of how technological factors can be leveraged to improve accounting processes in financial institutions, particularly in rural settings like LPDs in Jembrana Regency.

This study aims to determine the direct and indirect effect of personal capability, sophistication and utilization of technology on accountant performance with the effectiveness of accounting information systems as an intervening variable in riau islands shipping COMPANIES. The population in this study were all accountants owned by shipping companies under the auspices of the Indonesian National Shipowners' Association Riau Islands, namely 31 companies and each company had at least 2 finance department people. So that the population in this study were 103 respondents. To get a sample that describes the population, this research uses a saturated sample method, where the entire population is sampled, namely 103 accountants. The results of this study personal capability has a positive and significant effect on the accounting information system. Technological sophistication has a positive and significant effect on the accounting information system. Utilization of technology has a positive and significant effect on the accounting information system. Personal capability has a positive and significant effect on accountant performance. Technological sophistication has a positive and significant effect on accountant performance. Utilization of technology has a positive and significant effect on accountant performance. Accounting information system has a positive and significant effect on accountant performance. Personal capability indirectly has a significant effect on accountant performance through the accounting information system. In other words, personal capability significantly mediates the relationship between personal capability and accountant performance. Personal capability indirectly has a significant effect on accountant performance through accounting information system. In other words, technological sophistication significantly mediates the relationship between technological sophistication and accountant performance. Indirect utilization of technology has a significant effect on accountant performance through accounting information system. In other words, technology utilization significantly mediates the relationship between technology utilization and accountant performance.

Government agencies are organizations chosen to carry out state functions. The most valuable possession of any organization is the human resources employed in its activities. Human resource management is thus needed in the control and rationalization of the administration of human resources in an organization. Emotional intelligence refers to the capability to identify and know one's own emotions and feelings. The work environment, too, might affect employees in the demonstration of OCB. OCB refers to employee behavior beyond their routine activities. It involves displaying personal interest in fellow employees, giving suggestions for the better performance of fellow employees, and respecting and committing to the company. This study, therefore, aims at ascertaining the extent to which Emotional Intelligence and Work Environment influence the organizational citizenship behavior of Disdukcapil employees. The research design employed in this research is quantitative, with primary data sources. The sample used in this research includes all staff members from the Disdukcapil in Surakarta City. Data obtained by the researcher were analyzed using SPSS version 27. The results of this study conclude that emotional intelligence has a significant effect on OCB, work environment has a significant effect on OCB, and emotional intelligence and work environment both have a significant influence on OCB.

The rapid advancement of deep learning technologies has significantly transformed healthcare analytics, particularly in medical data prediction and classification. This study proposes a hybrid Convolutional Neural Network–Long Short-Term Memory (CNN–LSTM) framework for multi-modal healthcare data analysis, integrating medical imaging, structured electronic health records (EHRs), and IoT-generated time-series physiological signals. The proposed architecture combines spatial feature extraction through CNN with temporal dependency modeling via LSTM to enhance predictive accuracy and clinical decision support. A quantitative experimental design was employed, utilizing multi-source healthcare datasets that underwent preprocessing, normalization, and feature engineering prior to model training. The performance of the hybrid model was evaluated using Accuracy, Precision, Recall, F1-Score, AUC-ROC, and Mean Absolute Error (MAE), and compared with conventional machine learning models and standalone deep learning architectures. Experimental results demonstrate that the proposed CNN–LSTM model achieves superior performance, with improved classification accuracy and reduced prediction error, while maintaining strong generalization capability. The findings indicate that integrating spatial and temporal feature learning significantly enhances disease detection, risk stratification, and personalized treatment planning. This approach supports the development of intelligent clinical decision support systems and scalable smart healthcare environments. The proposed framework offers a reliable and efficient solution for advanced healthcare analytics in IoT-enabled systems.

This study aims to determine the effect of pressure, opportunity, rationalization and capability on Financial Statement Fraud. The sampling of this research is purposive sampling. The sample of this research is manufacturing companies in the basic and chemical sectors listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The test method in this study is panel data regression analysis. The results of this study indicate that external pressure has a significant negative effect on financial statement fraud. Meanwhile, personal financial need, ineffective monitoring, auditor change and changes of directors have no significant effect on the variable of financial statement fraud. The results of this study are expected to be a reference for future research and other users of financial statement information in detecting financial statement fraud.

The purpose of this study was to analyze the effect of education, personnel capabilities and top management support on the performance of the CV accounting information system. Kurogi Semarang. The population in this study are all employees of CV. Kurogi Semarang, namely as many as 60 employees. The technique of determining the sample is purposive sampling method. The number of samples in this study were 40 employees. This research data analysis tool uses multiple linear regression. The results of the analysis show that education has a positive effect on the performance of accounting information systems. This is evidenced by the calculated t value which is greater than t table, namely 2.359 > 1.688, with a significant value of 0.024 <0.05. Personal ability has a negative effect on the performance of accounting information systems. This is evidenced by the t-count value that is greater than t-table, namely -2.421 (signed negative) > 1.688, with a significant value of 0.021 <0.05. Top management support has a positive effect on the accounting information system. This is evidenced by the t-count value that is greater than t-table, namely 4.467> 1.688, with a significant value of 0.000 <0.05.

This study aims to examine the detection of Fraud's Financial Statementusing the pentagon theory. This research was conducted using the variable Financial Stability ,Financial Target, External Pressur, Personal Financial Need, Ineffective Monitoring, Nature of Industry , Rationalization , Capability and Arrogance . The population in this study are all Manufacturing Companies Registered on the Stock Exchange of the 2015-2017 Period. The sample selection uses a purpose sampling method, so that 44 companies can be used as samples every year. The analytical tool used in this study is logistic regression analysis. The test results show that Nature of Industry has a significant positive effect on financial statement fraud. External Pressure has a significant negative effect on Financial Statement Fraud. While variable Financial Stability, Financial Target , Personal Financial Need, Ineffective Monitoring , Rationalization Capability and Arrogance has no a significant effect on Financial Statement Fraud. Keywords: financial statement, financial stability, financial target, external pressure, nature of industry, personal financial need, ineffective monitoring, rationalization, capability and arrogance