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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.

Medan Tuntungan Sub-district is one of the strategic areas in Medan City that has great potential in the development of the tourism sector. This research aims to identify and analyze the characteristics of tourism architecture and the attractiveness of tourist destinations in the area. The method used is descriptive qualitative with data collection techniques through literature study and observation of several leading tourist attractions, including Kenanga Garden, Royal Sumatra Golf Course, Rajasyah Outbound & Edu Center, and Graha Maria Annai Velangkanni. The results showed that each destination has its own charm in terms of attractions, accessibility, amenities, and ancillary facilities. The existence of adequate facilities and a natural atmosphere are the added value of these destinations. However, some locations still need improvement in terms of infrastructure and promotion. Therefore, collaboration between the government, tourism managers, and the community is needed to support the development of sustainable tourism in Medan Tuntungan Sub-district.

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.

The design of the Web-Based Recap System is a strategic step in addressing issues related to data management and information efficiency that occur at the Samarinda Manpower Office. The focus of this service is centered on developing a system that facilitates the recapitulation process of labor-related data. The main purpose of this service is to provide technological solutions that facilitate the management of labor data and improve information transparency at the Samarinda City Manpower Office. The research method adopted involves a survey of user needs, an in-depth analysis of the recap process, as well as the application of the Laravel Framework to build a responsive and accessible web platform.

This century has seen an increase in the development of sustainable development, and to help with this, the green economy strategy has been established. Businesses who are aware of this are beginning to include environmental management components to the strategic roadmap in order to accommodate this programme, which needs funding in order to be carried out. As a result, many institutions are now beginning to use green budgeting techniques. A budgeting model known as "green budgeting" gives environmental considerations top priority during the planning, execution, monitoring, and assessment stages. Organisations can use budgets as a tool to promote the accomplishment of environmental goals by implementing green budgeting. The OECD-based green budgeting theory and idea is applied. The purpose of this study is to offer a framework for implementing the green budgeting idea in line with business needs. This study employs qualitative methodologies grounded in financial company case studies. The information used came from documents and interviews pertaining to the organisation's green corporate roadmap and budgeting procedure. The study's findings demonstrate that PT. Smart Finance has strategic goals for environmental management in its frame design, and these goals are guided by the company's long-term aims and its shareholders. The company has relevant policies, such as the Green Company Document Blueprint, to put this idea into practice. It also has media, such as management reports and sustainability reports, to report on its progress and provide information on programme realisation. If this idea is put into practice, the annual budget of the company will need to be prepared with a grading system for environmental management.

This research paper focuses on exploring the influence of government funding on advancing digital transformation within the arts and cultural landscape in Indonesia. The primary goal of this study is to investigate the impact of government funding initiatives on catalyzing digital transformation within this dynamic domain. Digital transformation has become a critical force in shaping the arts and cultural sector, revolutionizing the creation, accessibility, and dissemination of artistic expressions. While several studies have examined digital transformation and government funding in various contexts, limited research has specifically focused on the influence of government funding on advancing digital transformation within the arts and cultural landscape in Indonesia. The problem statement revolves around understanding the extent to which government funding initiatives impact the advancement of digital transformation in the arts and cultural sector in Indonesia. The research questions include exploring the key factors shaping the relationship between government funding and digital transformation, as well as understanding the challenges and opportunities associated with these initiatives. This study employs a qualitative research methodology, specifically relying on secondary data sources such as academic journals, research papers, books, government reports, and relevant documents. The findings of this study provide valuable insights into the influence of government funding on advancing digital transformation within the arts and cultural landscape in Indonesia. The analysis reveals key factors shaping the relationship between government funding and digital transformation, highlighting challenges and opportunities for future development. This study has implications for policymakers, practitioners, and researchers, guiding strategic decision-making and policy formulation to drive the advancement of digital practices within the arts and cultural landscape in Indonesia. 

This webinar discusses the importance of technological innovation in accounting information systems to enhance the efficiency and effectiveness of financial management among Micro, Small, and Medium Enterprises (MSMEs). By leveraging technologies such as cloud computing and integrated accounting information systems, MSMEs can improve transparency, accuracy, and speed in financial reporting, ultimately supporting better strategic planning and decision-making. The findings from this webinar reveal that many MSMEs still rely on traditional methods to assess financial health, which are inadequate to face the current economic challenges. The speakers emphasized the importance of good risk management and effective branding strategies to achieve sustainable business growth. By adopting new technologies and implementing prudent financial management, MSMEs can maintain their competitiveness in the dynamic global market.

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.    

Village financial management is a strategic instrument in supporting development and improving community welfare. However, in practice, village financial management is often not fully based on the actual needs of the community and lacks public participation in budgeting and oversight processes. This community service activity aims to enhance community understanding and participation in needs-based financial management in Pakning Asal Village. The activity employed a descriptive and participatory approach through socialization, interactive presentations, open discussions, and the dissemination of informational media. The participants included village officials, community leaders, and residents of Pakning Asal Village. The results indicate an improvement in participants' understanding of transparent, accountable, and community-oriented village financial management principles. Furthermore, the activity fostered collective awareness of the importance of active community involvement in planning, implementing, and evaluating the use of village funds. Overall, this community service program contributes to strengthening participatory village financial governance and supports the realization of more effective and sustainable village development.

This program is a form of community service in the economic sector, especially for MSME players, by helping them with mentoring and providing innovation and finding solutions to obstacles faced in their businesses. The target of the MSMEs who are being assisted is Mrs. Tati, who is an MSME who sells Old School Bolu. The problem is that these MSMEs don't have a distinctive characteristic and don't have an attractive logo, so this will result in not attracting the attention of consumers. Apart from that, the appearance of Mrs. Tati's Instagram account hasn't been updated for a long time because Mrs. Tati doesn't understand how to use Instagram as an advertising medium. So this activity provides a solution to this problem by providing education about the use of social media, namely adding content to cellphone numbers, addresses and also online orders as well as helping with practical financial recording using the Kasvlo application

PT Andalan Inti Indonesia is a company operating in the retail sector. In running a business, a company needs to pay attention to the management control system. As one part of carrying out management functions, planning cannot be separated from control. The management control system itself has the aim of planning, evaluating and making decisions in order to develop and maintain the company's survival. The method used in this research is descriptive qualitative. The results of data analysis show that the strategic planning process at PT Andalan Inti Indonesia is good and budget preparation is carried out per division as well as to make it easier to detail the budget for activity needs. Based on the results of the analysis, it can be concluded that the implementation of the management system control function at PT Andalan Inti Indonesia is quite good and running well. The company has focused on increasing brand awareness as a step in achieving its sales target of 2 billion. Apart from marketing its products offline, the company also utilizes technology that supports the popularity of the online market. Employee placement is carried out appropriately to ensure the effectiveness and productivity of each division. Overall, PT Andalan Inti Indonesia has a structured and holistic approach to company management, with a focus on adapting to market changes, evaluating performance, and implementing short-term strategies that are in line with online market trends.

This study aims to analyze the effect of various Islamic banking instruments on the Return on Asset (ROA) provided by PT Bank BCA Syariah. This study uses historical data for the last five years (2018-2022) and statistical analysis to evaluate the contribution of certain Islamic banking instruments to the amount of financing provided by the Islamic bank. The results of this study provide greater insight into how Islamic banking instruments affect the financing portfolio of PT Bank BCA Syariah and can serve as a foundation for future strategic decision-making in the management of Islamic banking funds and financing. This research is expected to make a positive contribution to the understanding of the development of Islamic banking and sustainable Islamic banking practices.

The pandemic era that occurred in 2020 is a new history in human civilization. The emergence of the pandemic has limited interaction between humans and the surrounding environment. Limited interaction during the pandemic is manifested in the social distancing program, indirectly this program can reduce the sense of social concern, kinship and togetherness between residents. Not only does it have an impact on social welfare, this program will also limit buying and selling activities in markets and local village environments. Thus affecting the level of economic welfare of local communities. The pandemic era that has ended has not been able to restore the economy and health of the affected communities, so various individual and group efforts still need to be made that can increase people's income. Some of the problems above are the background and reasons for choosing Simomulyo Village as our KKN object. Simomulyo village has a very strategic location because it is located in the city center and has a fairly large market. Of course, this condition causes Simomulyo village to receive a significant impact from the pandemic period to the post-pandemic period. To solve existing problems, we and the Simomulyo Village community will work together to maximize the benefits of implementing the waste bank program. The success of this optimization is marked by increased awareness and insight of the village community regarding waste that is ready to be recycled and sold to increase village income. The hope is that, apart from being useful in creating a healthy environment, the waste bank program will also be useful in improving economic and social welfare for the people of Simomulyo Village. This is realized in the form of a waste bank account which is accumulated into cash to ensure the smooth implementation of several village activities.  

This study reveals how internal audit can be a valuable asset in ensuring regulatory compliance, mitigating risk, and improving operational efficiency. Using qualitative research methodology and in-depth case studies, this research identifies internal audit best practices that can be implemented by financial sector companies. The study results show that internal audit has a strategic role in providing confidence to the board of directors and external stakeholders regarding corporate governance. Internal audit is not only a compliance checker, but also a strategic partner who provides recommendations for improving processes and policies. This research highlights the importance of coordination between internal audit, risk management and compliance to achieve common goals in improving corporate governance. Apart from that, this article also emphasizes the need to adopt audit technology and data analysis as an effort to more effectively support decision making. Thus, this research provides an in-depth look at how internal audit can play a strategic role in improving corporate governance, providing valuable insights for practitioners, researchers and stakeholders in the financial sector and related industries.

This study aims to analyze the financial performance of PT Gudang Garam Tbk during the period from 2019 to 2022, with a focus on the company's financial statements. The evaluation is conducted by understanding the assets and liabilities of the company, especially current assets, non-current assets, and net exposure. The significant increase in cash and cash equivalents reflects efficient liquidity management, while fluctuations in trade receivables and inventory highlight operational challenges. Sustained investments in fixed assets signify a commitment to long-term growth, although fluctuations in trade payables and short-term liabilities demand caution. The consistently positive net exposure provides insight into potential growth and financial stability. However, the decrease in net exposure in 2021 indicates the impact of changing dynamics in the cigarette industry. In conclusion, a comprehensive understanding of financial statements is crucial for identifying opportunities and risks, providing a foundation for informed strategic decision-making. Additionally, this research emphasizes the importance of a deep understanding of factors influencing financial performance. Focus on liquidity, fixed asset investment, and net exposure management provides a complete picture of the company's dynamics. In facing the changing dynamics of the cigarette industry, the company needs to maintain a balance between long-term growth and financial risk management. The results of this research can serve as a valuable guide for the company's strategic decision-making in the future.

Primagraha University, like other private educational institutions, is faced with the task of attracting the attention of prospective new students amidst increasingly fierce competition. The use of social media as an educational marketing tool provides a unique opportunity to interact directly with prospective students, build brand awareness, and promote university excellence. Education marketing is a strategic approach in managing information and image of educational institutions to attract new students. This research aims to describe an overview of the management of educational marketing strategies using social media at Primagraha University. This type of research uses Field Research. The research uses qualitative methods with data collection techniques carried out through interviews, documentation and social media content analysis. The most effective social media used in the educational marketing process include 3, namely: Instagram, YouTube, and websites. The content presented is in the form of academic activities, promotions, information regarding new student admissions, campus activities, and student achievements. The research results show that implementing marketing strategies using social media has a very good impact on the interest of new students.

Primagraha University, like other private educational institutions, is faced with the task of attracting the attention of prospective new students amidst increasingly fierce competition. The use of social media as an educational marketing tool provides a unique opportunity to interact directly with prospective students, build brand awareness, and promote university excellence. Education marketing is a strategic approach in managing information and image of educational institutions to attract new students. This research aims to describe an overview of the management of educational marketing strategies using social media at Primagraha University. This type of research uses Field Research. The research uses qualitative methods with data collection techniques carried out through interviews, documentation and social media content analysis. The most effective social media used in the educational marketing process include 3, namely: Instagram, YouTube, and websites. The content presented is in the form of academic activities, promotions, information regarding new student admissions, campus activities, and student achievements. The research results show that implementing marketing strategies using social media has a very good impact on the interest of new students.

Identity is a way that distinguishes the character or innate nature of living things, things, or humans themselves that characterize them. Brand Identity is a sign of identifying an identity of a brand as a differentiator from other brands. Brand Identity design can be notarized successfully when the brand identity represents a brand, in its delivery in the form of logos, applications, on stationary sets and on promotional media.Coconut Orchids Nursery is an orchid flower cultivation place that has a fairly complete orchid collection. Coconut Orchids Nursery plans to develop its business. In order for the planning to be measurable, it is necessary to design strategic planning in the form of strategy plots and work programs. Brand identity design is needed as a standard strategy program in a business / company. In order to be effective, a brand identity must be distinguishable from competing brands and be able to represent the product, service, or company over time. Efforts in achieving brand identity must be done with full commitment and consistency because the benefits will be worth it if successful.

This research was conducted at UMKM Cireng Tijang, the purpose of this study was to find out the Management Strategy in Facing Business Competition. The research used is a descriptive qualitative approach, namely an explanatory data analysis and information related to the theories that will be analyzed in qualitative research and provides conclusions from this research. The subject of this research is UMKM Cireng Tijang. Data collection techniques used were library research, observation, interviews and documentation, the data sources used were primary data and secondary data, and data analysis consisted of inductive techniques, deductive techniques and conclusion drawing. The research results obtained regarding Strategic Management Analysis in Facing Business Competition using a Cost Advantage Strategy, where a cost advantage strategy can be carried out by providing high quality products to customers or innovating the products offered to optimally retain customers.                    

Abstract. In the rapidly evolving era of information technology, digital records management is crucial for enhancing the efficiency of tax service tasks. This study thoroughly analyzes the existing digital archive system, emphasizing key aspects such as creation, storage, access, and management of digital records. Results reveal the potential of the digital archive system in the Tax Service Office Pratama Jakarta Pulogadung to boost records management efficiency and streamline information access. However, identified barriers include a limited understanding of the technology's full benefits and challenges in adapting to changes in work culture and traditional data management processes. These findings underscore the need for efforts to increase awareness and understanding of the benefits of effective digital records management. Furthermore, strategic development, focusing on training, cultural change, and technology integration, is crucial for optimizing digital archive systems. This research enhances our comprehension of the digital archiving system's role in improving the performance and efficiency of the Service Section of the Tax Service Office Pratama Jakarta Pulogadung, offering insights for future improvements in tax-related tasks.