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This community-based project aimed to analyze the cash management system of the micro, small, and medium enterprise (MSME) Bakpia Juwara Satoe and develop recommendations to improve the company's financial performance. Cash management is a crucial but often overlooked aspect of MSME financial management, which can lead to cash flow problems, inaccurate record keeping, and poor management decisions. The methodology used included qualitative data collection through direct observation, in-depth interviews, and financial statement analysis. The project findings revealed that Bakpia Juwara Satoe lacked a functioning cash management system. There was no separation between cash receipts and disbursements, no standardized system for handling cash, and transaction recording remained manual and inconsistent. As part of the project, standard operating procedures (SOP) for cash management were developed, financial accounting training was conducted, and support was provided in creating simple cash flow statements. Following the implementation of these measures, record accuracy increased by 78%, and cash losses were reduced. It was determined that the implementation of efficient cash management contributed significantly to the improvement of Bakpia Juwara Satoe's financial performance.

This study aims to examine the implementation of Interpretation of Financial Accounting Standards (ISAK) 335 in the financial management of non-profit foundations in Tanah Datar Regency, particularly in Rambatan and Sungai Tarab Districts. The study employed a qualitative case study approach using semi-structured interviews with financial managers from four foundations: Yayasan SLB Az-Zahra, Yayasan Darul Ulum/Darul Hafazah, Yayasan Daarut Tahfidz Al-Sulaiman, and Yayasan Jabal Rahmah. Data were analyzed using thematic analysis to identify the level of ISAK 335 implementation and the factors affecting its adoption. The findings reveal that none of the foundations have implemented ISAK 335 in preparing their financial statements. The main obstacles include the limited availability of personnel with accounting expertise, simple bookkeeping practices focused only on cash inflows and outflows, inadequate understanding of accounting standards for non-profit entities, and dependence on a single source of operational funding. Consequently, the financial statements do not comply with applicable accounting standards, resulting in low levels of transparency, accountability, and financial information quality. This study recommends enhancing the capacity of financial managers through training, gradually adopting ISAK 335, utilizing digital bookkeeping systems, and diversifying funding sources to strengthen accountable financial governance and ensure organizational sustainability.

This study aims to analyze the financial management practices of the Es Degan Bu Ulfa MSME and their compliance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The study used a qualitative approach with a case study method. Data were obtained through interviews and observations, then analyzed descriptively and qualitatively.   This study aims to analyze the financial management practices of the Es Degan Bu Ulfa MSME and their compliance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The study used a qualitative approach with a case study method. Data were obtained through interviews and observations, then analyzed descriptively and qualitatively. The results indicate that financial management is still carried out simply and does not yet implement written records. Business income and expenses still rely on memory, even though business owners perform daily profit and loss calculations and separate personal and business finances. The main obstacles faced include limited human resources and a low understanding of financial record keeping and the SAK EMKM. Based on the analysis, financial management practices are not fully compliant with SAK EMKM standards. Therefore, the implementation of simple financial record keeping is necessary to structure business financial information and support business decision-making. Proper financial management can help improve business performance, monitor cash flow, evaluate profitability, and enhance accountability. Furthermore, the application of SAK EMKM is expected to facilitate access to financing and strengthen the sustainability and competitiveness of MSMEs in an increasingly competitive business environment.

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 community service activity was conducted in Cileles Village and targeted catfish farming groups. The activity was motivated by the low level of basic accounting literacy and the limited use of digital marketing in managing catfish farming businesses, which hindered business development and market expansion. The objective of this community service program was to improve the community’s capacity in financial management through the application of basic accounting and the introduction of digital marketing as a promotional medium for catfish products. The program applied a participatory approach consisting of socialization, training in basic accounting and digital marketing, practical exercises and simulations, as well as mentoring and evaluation activities. The results demonstrated an improvement in participants’ understanding of financial record keeping, production cost calculation, and the preparation of simple profit and loss reports. In addition, participants began utilizing digital media as a marketing strategy to expand product promotion and reach broader markets. This activity positively contributed to strengthening managerial and marketing capacities among catfish farming business actors and supported the sustainability and development of community-based businesses in rural areas.

This community service activity aims to improve literacy on zakat, infaq, and almsgiving through an accounting approach among the community of Bentiring Permai, Bengkulu City. The main problem faced by the community is the lack of understanding regarding zakat calculation and the absence of systematic financial recording in managing religious social funds. The method used is an educational and participatory approach through interactive lectures, zakat calculation practices, and simple financial recording simulations referring to PSAK 109. This activity involved 50 participants consisting of the general public, mosque administrators, and small business actors, and was conducted at the Bentiring Permai Village Hall. The results show a significant increase in participants’ understanding, as indicated by the comparison of pre-test and post-test results, as well as improved ability in calculating zakat and conducting simple financial recording. In addition, this activity increased public awareness of the importance of transparency and accountability in managing zakat, infaq, and almsgiving funds. Therefore, this program is expected to contribute to improving the quality of accounting-based management of religious social funds within the community.

MSMEs have a strategic role in supporting regional economic growth, but they still face many obstacles in financial management and the preparation of accountable financial statements. Elok Mekar Sari Surabaya MSMEs are one of the business actors that face limitations in the implementation of accounting systems and financial transparency. This community service activity aims to increase the understanding and ability of MSME actors in implementing a simple accounting system and strengthen transparency in business financial management. The method of implementing activities includes initial observation, identification of needs, training in recording financial transactions, assistance in the preparation of financial statements, and evaluation of activity results. The results of the service show an increase in partners' understanding of the importance of systematic transaction recording, separation of personal and business finances, and the preparation of more structured financial statements. In addition, partners are able to implement a simple financial recording system that supports transparency and business decision-making. This activity is expected to increase the accountability of financial management and support the sustainability of the MSME business of Elok Mekar Sari Surabaya.

This community service activity aimed to improve tax and accounting literacy in order to encourage public compliance in Betungan Village, Kampung Melayu District, Bengkulu City. The main problems faced by the community were the low level of understanding regarding tax obligations and the lack of optimal simple financial recording practices. To address these issues, the program was carried out using educational and participatory approaches through interactive lectures, tax calculation training, discussions, and simulations of simple financial bookkeeping that were easy for the community to understand. The activity involved 100 participants consisting of local residents, MSME actors, village officials, and district officials, and was conducted at the Betungan Village Hall. The results showed a significant increase in participants’ understanding based on comparisons between pre-test and post-test results. Participants also demonstrated improved abilities in calculating taxes and maintaining simple financial records in a more accurate and organized manner. In addition, the activity successfully increased public awareness of the importance of tax compliance and proper financial management. Therefore, this community service program is expected to contribute positively to improving taxpayer compliance and encouraging more orderly, independent, transparent, and sustainable financial management within the community in the future.

This study aims to analyze and examine the effect of financial literacy and self-control on financial management behavior, with financial attitude as an intervening variable among accounting students at universities in Lamongan. This research employed a quantitative approach using a survey method through questionnaire distribution via Google Form. The population consisted of accounting students at universities in Lamongan, with a total sample of 232 respondents selected using probability sampling with a simple random sampling technique. Data analysis was conducted using Partial Least Square–Structural Equation Modeling (PLS-SEM) version 4.0. The results indicate that financial literacy does not have a significant effect on financial management behavior, while self-control has a significant effect on financial management behavior. Furthermore, financial literacy and self-control significantly influence financial attitude, and financial attitude significantly affects financial management behavior. Financial attitude is also proven to significantly mediate the relationship between financial literacy and self-control on financial management behavior.

Non-profit organization financial reports are a form of accountability to stakeholders, especially donors and the community. This research aims to analyze the suitability of applying ISAK 335 in preparing financial reports at the Humanitarian Foundation. The research uses qualitative methods with a descriptive approach through documentation and document analysis. The research results show that the implementation of ISAK 335 can increase the transparency and accountability of financial reports, although there are still obstacles such as limited understanding of accounting standards and a simple recording system. Financial reports in accordance with ISAK 335 are expected to provide a clearer picture of the financial position and activities of nonprofit organizations. Among the challenges identified is the lack of human resources trained in the application of this accounting standard. Therefore, training and coaching for organizational financial managers is essential. Furthermore, the development of a more modern and integrated financial recording system is also needed to support greater transparency and accountability.

This community service activity aims to enhance the capacity of Micro, Small, and Medium Enterprises (MSMEs) in preparing financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) through the digitalization of financial recording in UMKM Pasadana. The main problems faced by the partners include low accounting literacy, unstructured and simple financial recording practices, and the limited utilization of digital technology in financial management. The implementation method adopts a participatory approach consisting of several stages, namely socialization, training, mentoring, and evaluation. The training focuses on understanding the basic concepts of SAK EMKM and the practical use of simple and applicable digital financial recording applications. Mentoring is conducted directly to ensure that MSME actors are able to implement financial recording independently and sustainably. The results of the activity indicate an improvement in the knowledge and skills of MSME actors in conducting systematic financial recording in accordance with SAK EMKM principles. In addition, MSME actors begin to adopt digital technology in recording transactions, which improves efficiency, accuracy, and transparency of financial statements. This activity also encourages a shift in mindset, where financial recording is no longer viewed as merely administrative, but as a basis for business decision-making. Thus, this community service activity provides a practical contribution to improving the quality of MSME financial management through the integration of accounting literacy and sustainable digital technology utilization.

In the era of globalization, children are exposed to a social environment influenced by external factors such as social media, advertising, and a consumer culture, all of which can promote a materialistic lifestyle. Consequently, financial literacy education has become essential to equip children with the necessary skills to manage their finances effectively. Beginning with a simple understanding of accounting, children can learn fundamental concepts of money management, financial decision-making, and planning. However, many young children still lack access to this vital education. Various learning methods and media, including loose parts, storytelling, and interactive educational tools, can be utilized to foster financial understanding. Additionally, this education promotes important social concepts like sharing, charity, and the responsibility of managing finances to help others. It integrates Islamic principles, emphasizing values such as honesty, justice, transparency, and the avoidance of usury. Through these principles, children are not only taught how to manage their personal finances but also how to contribute to society. By implementing financial literacy education at an early age, we can help children grow into informed, ethical, and responsible leaders in the future. This education is crucial for ensuring they make sound financial choices and contribute positively to their communities.

This study was conducted to examine the level of implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) at Kedai Nduy, a micro-scale culinary business located in Depok. The basis for conducting this research is the low quality of financial records among UMKM players due to a lack of understanding of accounting, limited assistance from competent parties, and the suboptimal implementation of financial reporting standards, which are the main obstacles. This research was conducted using a descriptive qualitative method, where data was collected through interviews, direct observation, and document searches related to transaction recording activities, sales, raw material purchases, and daily cash flow. The results of the study show that Kedai Nduy has consistently recorded transactions using a simple financial recording format using Excel tables, but the implementation does not fully comply with SAK EMKM provisions. This business entity has also not prepared the required financial statements, namely the Statement of Financial Position, Income Statement, and Notes to the Financial Statements. The main obstacles faced are limited understanding of accounting, lack of time available to business owners, and the unavailability of technical assistance and accounting training. Nevertheless, simple record keeping still provides benefits, particularly in monitoring sales, purchasing, and daily cash flow activities. Therefore, this study recommends accounting training, the use of SAK EMKM-based applications or templates, and ongoing assistance to improve the quality of financial recording and reporting in accordance with applicable standards.

This study aims to analyze the effect of audit tenure on audit quality at PT Wijaya Karya (Persero) Tbk, which is listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This research employs a quantitative approach with a causal associative research method. The data used are secondary data obtained from the company’s annual reports and financial statements. Data collection was conducted through documentation, while sample selection used purposive sampling. The data analysis method applied was simple linear regression to examine the effect of audit tenure on audit quality. The results indicate that audit tenure has a significant effect on audit quality, suggesting that the length of the relationship between the auditor and the client has implications for the quality of audit outcomes. These findings are expected to contribute to the development of accounting literature and serve as a consideration for regulators and companies in determining auditor engagement policies to maintain audit quality.

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

Micro, Small, and Medium Enterprises (MSMEs) are a vital pillar of the Indonesian economy, contributing 61% to GDP and employing 97% of the workforce. Despite their importance, MSMEs face a high failure rate of 78–80%, with financial management problems accounting for 82% of failures. This study aims to analyze and prove the influence of risk management on the success of entrepreneurial efforts in MSMEs, while also measuring its contribution in explaining variations in business success. Using a quantitative approach with a survey method, the research involved 100 purposively selected respondents who met criteria of operating for at least two years and employing at least one worker. Data analysis included validity and reliability tests, classical assumption tests, simple linear regression, t-test, and coefficient of determination (R²). Results confirmed that all instruments were valid and reliable, with data meeting normality and heteroscedasticity assumptions. Regression analysis produced the equation Y = 5.428 + 0.724X, showing that risk management positively influences business success. The t-test confirmed significance, while R² = 0.403 indicated that risk management explains 40.3% of success variation. The findings conclude that effective risk management significantly enhances MSME sustainability and entrepreneurial success.

This study discusses the comparison of traditional and modern management accounting methods with the aim of analyzing the characteristics, advantages, and disadvantages of each method and providing practical guidance for corporate decision-making. The research method uses a literature review approach, collecting and synthesizing various recent studies related to Activity Based Costing (ABC), Target Costing, and Balanced Scorecard (BSC), and comparing them with traditional methods such as job order costing and process costing. The analysis results show that traditional methods are simpler and easier to implement, but less accurate in calculating costs and less relevant for strategic decision-making. In contrast, modern methods offer higher accuracy through detailed cost allocation, comprehensive performance monitoring, and data-based decision-making support, although they require greater implementation complexity and resources. This study concludes that the choice of method must be adjusted to the characteristics of the company and the complexity of business activities, so as to optimally improve cost efficiency and profitability.