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This qualitative research aims to explore the role of Strategic Financial Fluency (SFF) as a catalyst for growth in Micro, Small, and Medium Enterprises (MSMEs). The study employs a multi-method approach integrating literature review, case studies, and expert interviews to construct a comprehensive understanding of SFF and its impact on MSMEs' growth trajectories. Sampling techniques involve purposive sampling of MSMEs representing diverse industries and geographical locations to ensure comprehensive data collection. Data analysis employs thematic analysis, focusing on identifying patterns and themes related to SFF adoption, utilization, and its influence on business growth. The findings reveal that MSMEs equipped with Strategic Financial Fluency demonstrate higher adaptability, resilience, and growth potential. Moreover, SFF facilitates informed decision-making, efficient resource allocation, and strategic planning, thus fostering sustainable growth in MSMEs. This research contributes to the existing literature by highlighting the pivotal role of financial literacy and strategic financial management in enhancing the competitiveness and growth prospects of MSMEs in a dynamic business environment.

This study aims to investigate the significance of financial literacy in empowering Micro, Small, and Medium Enterprises (MSMEs). The research model adopts a qualitative approach to explore the nuanced factors affecting financial literacy among MSME owners and its impact on their businesses. A purposive sampling technique is employed to select participants from diverse MSME sectors. Data is collected through in-depth interviews and focus group discussions. The analysis utilizes thematic coding to identify patterns and themes within the qualitative data. The findings highlight the crucial role of financial literacy in enhancing the resilience and sustainability of MSMEs. Moreover, the study underscores the need for tailored financial education programs targeted at MSME owners to improve their financial management practices and foster business growth in a dynamic economic landscape.

This training plays a crucial role in providing training to 37 participants in Nagari Bukit Batabuah, Agam Regency. It focuses on micro, small, and medium-sized enterprises (MSMEs) in the region. Pre-training needs analysis helped the community service team understand the challenges faced by the partners and identify their primary needs. Survey data indicates that the majority of participants have been actively involved in various business sectors, with many already owning their businesses. Income analysis suggests income variation, with most participants falling into the middle and upper-middle-income categories. In the context of digital marketing, Shopee emerges as the primary platform chosen by participants, while diversification through WhatsApp Business, Facebook, and Instagram is also evident. This training provides a deep understanding and practical skills to MSME entrepreneurs, assisting them in developing effective marketing strategies and leveraging the full potential of online media for business growth

Training and accompaniment in the financial management of female fishermen in catch processing and marketing groups by accounting lecturers has a significant role in increasing financial literacy in Tasikmadu Village, Prigi, Trenggalek Regency. This community service article discusses the importance of efforts to increase financial literacy. Accounting lecturers provide training on financial management and accounting practices to the Catch Processing and Marketing Group, as well as providing guidance in applying these concepts in daily business operations. Apart from that, lecturers can introduce financial management guidebooks, accounting applications and help business groups understand financial records and create accountable financial reports. The positive impacts include increasing economic prosperity, reducing business risks, sustainable growth, contributing to local economic growth, and improving the overall community economy.

This qualitative inquiry aims to explore the impact of Artificial Intelligence (AI) on promoting ethical business practices within the realm of digital marketing in Indonesia. The research model adopts a qualitative approach, utilizing semi-structured interviews with key stakeholders in the digital marketing sector. Sampling techniques involve purposive sampling to ensure representation from various sectors such as industry professionals, policymakers, and consumer advocacy groups. Data analysis employs thematic analysis, allowing for the identification of recurring themes and patterns related to the integration of AI in digital marketing practices and its influence on ethical considerations. Preliminary findings suggest that AI implementation in digital marketing facilitates transparency, personalization, and accountability, thereby fostering ethical practices among businesses operating in Indonesia's digital landscape. This study contributes to the ongoing discourse on the ethical implications of AI adoption in emerging markets, providing insights for policymakers and industry stakeholders to develop frameworks that promote responsible AI use in business operations.

This research investigates the financial management proficiency essential for the success of Micro, Small, and Medium Enterprises (MSMEs). The study aims to explore the strategies employed by MSMEs to effectively manage their finances and navigate challenges. The research model adopts an interpretivist approach, utilizing semi-structured interviews with MSME owners and managers. A purposive sampling technique is employed to select participants representing diverse industries and geographic locations. Data analysis involves thematic coding to identify patterns, themes, and insights regarding financial management practices. Preliminary findings suggest a variety of strategies, including budgeting, cash flow management, and strategic investment decisions, play pivotal roles in MSME success. Additionally, the study identifies common challenges faced by MSMEs in financial management, such as limited access to financial resources and lack of financial literacy. This research contributes to understanding the nuanced dynamics of financial management within the MSME sector, providing valuable insights for policymakers, practitioners, and MSME owners striving for sustainable growth and success.

This research aims to investigate how technological innovation influences economic transformation at the regional level, with a specific focus on the role of entrepreneurship in the economic development process. The methodology involves surveys conducted within local entrepreneurial sectors and the implementation of cutting-edge technology across various economic regions. The findings indicate that the adoption of technological innovations, combined with a strong entrepreneurial presence, has a positive impact on enhancing regional economic competitiveness, expanding employment opportunities, and significantly driving sustainable economic growth. This underscores the importance of collaboration between technological innovation and the role of entrepreneurship in designing effective strategies for local economic development.

Micro, Small and Medium Enterprises have a very important role in the national economy. One of the drivers of MSMEs is women who contribute 64% of Indonesian MSMEs. Finance has a very important role in starting a business. Based on the information we got, it can be concluded that Dharma Wanita mothers are still confused about how to start a business from their husband's limited income, therefore we help Dharma Wanita mothers how to manage their income so that they can set aside part of their income which will be used as capital in starting a business. The method of implementing this service is carried out by means of presentations and interactive discussions. The result of this service was that the women of the Dharma Wanita Association of the National Park Hall were very enthusiastic about the event. This could be seen from the many questions asked related to family financial management

In the rapidly evolving landscape of global business entites, organizational effectiveness plays an increasingly crucial role. The success or failure of an organization is heavily dependent on the quality of human resources, recognized as the most vital organizational assets. This research aims to measure human resource accounting and explore the concept of behavioral accounting in two critical contexts: human resource accounting (HRA) and social accounting. The research method employed is qualitative, focusing on past and current phenomena. Findings indicate that, from a conventional accounting perspective, human resources have not been fully recognized as assets. Human resource accounting is a novel concept in financial accounting, requiring further research. This understanding emphasizes that employees are considered organizational assets through a cost or human value approach. The implication is the need for integrating behavioral dimensions in human resource management and social aspects in accounting decision-making to enhance organizational effectiveness holistically. This research is expected to contribute to the development of behavioral accounting theory and practice, providing insights into the role of accounting in social and human resource contexts.

This study aims to explore the role of English proficiency in accounting information systems, as well as its implications for global financial reporting. The study was conducted for one month in January 2024 at STIE Ganesha, involving 20 college students. The research method used is a qualitative approach, with data collection through interviews and observation. The findings show that English proficiency has a significant impact on the use of accounting information systems and understanding of global financial reporting. The implications of this study emphasize the importance of developing English language skills among accounting students and professionals to improve the quality of financial reporting accessed globally. This research is important because it fills a gap in understanding of the role of English proficiency in accounting information systems for global financial reporting. The implication is that a better understanding of the relationship between English proficiency and needs in the context of accounting information systems will help prepare accounting students for more success in their careers, especially in an increasingly connected global business environment. In addition, this research can also provide new insights for educational institutions and the world of work in designing curricula and training that are more relevant and effective in preparing accounting professionals to deal with future global challenges.

This research is intended to provide an in-depth understanding of physics material regarding upward vertical motion, downward vertical motion, and free fall motion using a demonstration learning model. The purpose of this article is to provide a reference learning model that can be used by teachers when presenting physics material so that it is not boring and is easy to understand. This learning model is effectively applied in almost all physics material, including upper vertical motion, lower vertical motion, and also free fall motion. Because the teacher's role is important in increasing students' interest in learning and making the class atmosphere more enjoyable when delivering the material, this article is very helpful and can be a reference source that can be used when determining the model for learning movement material.

The role of cheating religion in academic cheating is the focus of this study. This study included 137 Fajar University Makassar students who attended lectures during the Covid-18 outbreak. In this investigation, saturated samples were used. Questionnaires were used to gather the data, which was then analyzed using path coefficient analysis using the Smart PLS tool. The result of this study is that academic pressure effects academic cheating behavior; opportunity does not influence academic cheating behavior; rationalization influences academic cheating behavior; capacity to influence academic cheating behavior; ethics According to the findings of multigroup study, religiosity is modest and reduces academic cheating, but not significantly. Religious students are more likely to avoid academic cheating while being under less pressure in terms of opportunity, talent, justification, and ethics. At Fajar University Makassar, there are several ways to prevent academic cheating, including conducting outreach activities about cheating and its consequences, informing students that cheating will be caught and announced, and ensuring that students do not work in an unsatisfactory manner. fraud, demonstrating that any fraud would be penalized, educating kids to write without cheating, and encouraging them to conduct ethically.

Finding dependent variables that affect tax evasion is the goal of this study. The three variables that are calculated independently are leverage, profitability, and business size. Secondary data for the years 2021–2023 that is gathered annually from the Indonesian Stock Exchange is used in this study. The purposive sampling strategy was applied for four years, from 2021 to 2023, to gather 84 samples from 26 companies. This research was processed using the Eviews 10 application. Multipliers such as Chow, Lagrange, and Hausman are employed. The employment of leverage affects tax evasion. Profits and company size, however, have no bearing on tax evasion

Community service activities were carried out in Lembang Rantedada, Mengkendek District, Tana Toraja Regency. The problems found in Lembang Rantedada, especially in Rantedollok Hamlet, namely in Lembang Rantedada there are no educational institutions such as elementary, junior high, and high school, Therefore, children in Lembang Rantedada look for schools that are close to their homes, so some of them do not know each other and children in Lembang Rantedada spend more of their time playing online games, thus affecting their interest in learning. The solution used to overcome the problem is to provide additional lessons to elementary and junior high school students through tutoring conducted 2 times a week in three hamlets. The learning used is the Lecture and Role Play method. The parties involved in the guidance are students. The results achieved from the tutoring are elementary and junior high school students in Lembang Rantedada can get additional learning outside of learning at school, increasing students' interest in learning where through Bimbel activities students are prepared to be independent in learning and also they can get to know each other

Infrastructure development is one of the top priorities for the Indonesian government to achieve sustainable economic growth and enhance the quality of life for its people. Infrastructure plays a significant role in driving economic growth, as the availability of adequate infrastructure in a region contributes to the economic development of that area. However, it's acknowledged that financing large-scale and complex infrastructure projects requires substantial funds. Currently, government sukuk has become a popular choice for the Indonesian government to obtain funds aimed at financing infrastructure development. Economic growth serves as one of the indicators to assess the outcomes of past development efforts and determine the direction of future development. In other words, positive economic growth indicates an improvement in the economy, while negative economic growth signifies a decline. Funding sourced from foreign debt and infrastructure project development in Indonesia has consistently been a recurring issue over the years, given their interconnected nature. The government has taken various measures to ensure infrastructure continues to progress without adding to the burden of foreign debt for the country. One suitable option that can serve as a way out of the limitations in funding sources is through the issuance of Shariah Sovereign Securities or SBSN by the government.

This research aims to evaluate the impact of Information Technology (IT) on Modern Accounting Systems. The research background reflects a shift in the traditional accounting paradigm towards the increasingly rampant application of information technology. The research method used is literature analysis and case studies. Research findings reveal that IT implementation in modern accounting systems not only increases the efficiency and accuracy of data processing, but also makes a significant contribution to strategic decision making and risk management. The implications of this research include the need to develop IT competencies for accounting professionals, as well as the importance of information security policies in managing financial data. Thus, this research provides insight into the crucial role of IT in the transformation of modern accounting systems and highlights important aspects that need to be considered in facing technological developments in the accounting field.    

The role of cooperatives in supporting the economy is reflected in their contribution to GDP, which experiences a positive trend every year. The potential of each region is different, resulting in a classification of the types of cooperative businesses that exist in order to realize regional growth in accordance with the resources it has. This research uses descriptive research with a quantitative approach using the Location Quotient (LQ) method. The data used is secondary data obtained from the Ministry of Cooperatives and BPS West Java. The results of the Location Qoutient (LQ) method analysis show that two types of business are categorized as potential bases, namely the consumer cooperative and producer cooperative sectors, because they have an LQ value> 1. Meanwhile, the cooperative, service, marketing cooperative and savings and loan cooperative sectors are in a non-base position, because they have an LQ value <1.

This research discusses educational facilities for children with special needs. Children with special needs are a group that requires special attention in education. They have different needs in accessing and participating in the learning process. In this article, we explore the importance of adequate educational facilities for children with special needs. Important aspects of such facilities include an adapted physical environment, technological support, the role of teachers and educational staff, as well as the benefits that children with special needs obtain from good educational facilities. The research method used is a descriptive qualitative research method where data collection is carried out by searching for articles from electronic journals, namely Google Scholar (Scholar), which can strengthen the results of the analysis. The data analysis technique in this research includes three stages, namely organize, synthesize and identify. The research results show that facilities for children with special needs have their own functions. Each facility provides its own benefits for children's growth and development. In this way, children with special needs receive maximum service.

This research aims to analyze the relationship between foreign relations and capital inflow on a country's economic growth. These factors play a crucial role in determining a country's economic performance. The study utilizes macroeconomic data from the period 2010 to 2020 to test the proposed hypotheses. The analysis results indicate a significant positive relationship between foreign relations and economic growth, as well as a strong correlation between capital inflow and economic growth. Furthermore, the research reveals that foreign relations and capital inflow have a significant synergistic impact on economic growth. Policy implications of these findings are discussed in the context of a country's economic development and foreign relations.

The state's contribution from taxes amounts to 85%, indicating the dominant role of taxes in significantly contributing to the state's finances. This research aims to examine the influence of the self-assessment system and tax audits on the Value Added Tax (VAT) revenue. The self-assessment system emphasizes the active role of taxpayers in fulfilling their tax obligations; however, the potential for taxpayer non-compliance may negatively impact tax revenue. Therefore, tax audits are essential to balance the implementation of the self-assessment system and ensure that the filing of Tax Returns (SPT) aligns with the conditions of the taxable objects. This study employs a quantitative method with descriptive analysis. Data analysis involves multiple linear regression and testing classical assumptions such as multicollinearity, autocorrelation, normality, and heteroskedasticity. Hypothesis testing is conducted using t-tests and F-tests with the assistance of SPSS 22. A sample of 36 respondents was selected based on specific criteria, and secondary data were obtained from the Mulyorejo Primary Tax Office in the form of documents. The research findings indicate that simultaneously, the self-assessment system and tax audits do not significantly influence VAT revenue in the Mulyorejo Primary Tax Office during the period of 2020-2022. The implication is that while the active role of taxpayers and tax audits has potential impacts, their simultaneous implementation does not significantly contribute to the increased Value Added Tax revenue in the region.