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PSAP or Government Accounting Standard Statement, which is the standard used in government accounting processes. This standard regulates the procedure of recording, reporting and disclosure of the financial transactions of the notice whether it has been in accordance with the applicable accounting principles. The Inid Research aims to find out whether the agricultural and food security services of the city implement fixed asset assessment in accordance with the statements of government accounting standards (PSAP NO. 07). Fearing Highlights, assessments, measurements and disclosure of fixed assets on the financial report (balance). The research method used is descriptive, i.e. how an asset is recognized, assessed, measured and disclosed in the financial report (balance). And From the results of the study, it shows that assessment, Measurement, Confessor, and Disclosure of fixed assets such as land, building, Computer and Other Fixed Assets That Have been As per Researched by the Standing Statement of Accountant Sign 07. This research is expected to increase the transparency and accountability of public financial resources.

Continuous improvements in infrastructure, security measures, and user education can help address these weaknesses and improve the overall effectiveness of QRIS as a digital payment solution. Some of the roles of using QRIS in the millennial generation are convenience. QRIS makes it easy for millennials to make digital payments without the need to carry cash or credit/debit cards. They can simply use their mobile phones to scan the QR code and complete the payment transaction. QRIS transactions are processed in real-time, meaning payments can be completed almost instantly. Many digital payment platforms that support QRIS offer promotions and discounts to users who make payments using their platform. This is especially attractive to millennials who are always looking for ways to save money.

This study analyzes e-commerce platform preferences for digital marketing strategies among Generation Z students at the Institut Teknologi dan Bisnis Semarang using the Simple Additive Weighting (SAW) method. By evaluating four platforms (Tokopedia, Lazada, Shopee, TikTok) based on ease of use (25%), user experience (25%), promotions (15%), transaction security (15%), and product completeness (15%), the results show that Shopee leads (0.9333) with the best interface and features. TikTok (0.9080) excels in promotions but lacks security, Tokopedia (0.8820) remains consistent, while Lazada (0.8084) needs UX improvements. The implications suggest that platforms should optimize mobile interfaces, collaborate with influencers, and enhance visual search features to meet Gen Z’s demand for interactive experiences and economic value..

Information technology has an important role in the continuity of business activities for MSMEs. The application of technology to build a business is called effective and efficient digital transformation for MSMEs. One form of digital transformation is in the aspect of recording transactions and finances called Point of Sale (POS). POS is an application in the form of an online cashier with integrated electronic transaction service features which is aimed at increasing the sustainable development of digital entrepreneurs or Digipreneurs through digital transaction services to analyze administrative and financial matters which can help MSMEs. This research aims to prepare for the digital transformation of MSMEs in using digital POS system applications using the I-TOE framework. This research is qualitative in nature with data collection techniques by conducting interviews with 6 MSMEs in Salatiga, Central Java. From the interview results, it can be concluded that through the I-TOE framework, it is known that the readiness for digital MSME transformation is influenced by several aspects (1) Type of business, (2) Age of the manager. (3) Human resources and (4) Environmental demands.

The cross – border fintech payment industry faces many cybersecurity issues, including the possibility of data theft, fraud and low efficiency due to reliance on conventional intermediaries. Based on decentralized and cryptgrahpic system, blockchain technology can improve the security and efficiency of cross – border payments. The purpose of this study is to see how the implementation of blockchain affects the transparency, speed and cost of transactions. Using literature studies and case analysis, it was found that blockhain technology can reduce the risk of fraud by making institutions transparent and immutable. In addition, it allows for automated payments through smart contracats, scalability, regulation and technology adoption are some of the challenges that still hinder its implementation. The results of the study show that blockchain is an innovation strategy that has the potential to transform payments across the fintech sector, but it requires synergy between technology, policy and industry players for optimal implementation.  

This study focuses on analyzing the impact of Islamic financial literacy on the interest in investing in the Shariamarket. Islamic financial literacy involves a deep understanding of financial principles that comply with Islamic law, including zakat, riba, and the principle of justice in financial transactions. The growing awareness of halal and Sharia-compliant investments suggests that Islamic financial literacy can be a decisive factor in investment decisions. This study uses a quantitative method by distributing questionnaires to 200 respondents, comprising prospective investors and active investors in the Sharia capital market. The results of the study indicate that higher levels of Islamic financial literacy positively correlate with greater interest in investing in Sharia capital market instruments such as sukuk and Sharia mutual funds. These findings highlight the need for more intensive Islamic financial education programs to improve public literacy and support the development of the Sharia capital market in Indonesia. Supporting policies and innovations in Sharia investment products are also identified as crucial factors in encouraging investment interest. Thus, this study concludes that enhancing Islamic financial literacy can play a significant role in advancing the Sharia capital market and supporting a more inclusive Islamic economy. This research demonstrates that Islamic financial literacy significantly influences investment interest in the Sharia capital market. Investors with a solid understanding of Islamic financial principles such as riba (usury), zakat (almsgiving), and profit-sharing are more likely to opt for Sharia-compliant investment products like sukuk (Islamic bonds) and Sharia mutual funds. The study underscores the importance of comprehensive financial education programs and the availability of accessible information to enhance Islamic financial literacy among the public. These efforts are expected to increase participation in the Sharia capital market and support more inclusive and sustainable economic growth in Indonesia.

The expansion of the scope of People's Economic Bank (BPR)s to enter the capital market is new in Indonesia. The legal arrangements are not yet fully regulated. Several obstacles are experienced by BPRs towards the capital market. Therefore, innovations are needed that can make BPRs enter the capital market by applying some existing legal arrangements even though they are not specifically regulating BPRs. The purpose of this study is to determine the barriers and innovations in the framework of BPR towards the capital market. Normative legal method by taking a statutory and conceptual approach. There are several challenges BPR in heading to the capital market. The answer to these challenges is innovation. The existence of innovations that can be applied to BPR in order to go to the capital market can be seen from the legal arrangements that already exist in other fields but can be applied in the BPR. BPR experiences several obstacles, including (1) Changes from closed to public LLC must go through several processes before heading to the capital market, (2) Changes in share ownership that can determine company policy and (3) Capital fulfillment factors required by the capital market. The innovations made are (1) the fulfillment of corporate governance, (2) Share ownership arrangements that can still be held by families with (a) The form of holding companies and subsidiaries with certain ownership arrangements, and (b) Applying dual class shares, (3) BPRs that have not met the capital requirements can enter through the OTC market with reporting obligations in each securities transaction.

Assistance with digital financial reports using the Jaraya application for culinary MSMEs aims to increase the understanding and skills of MSME players in managing financial reports in a more efficient and structured way. Culinary MSMEs often face challenges in accurate and transparent financial records, which can affect their business decisions and business growth. In this program, the Jaraya application is introduced as a practical solution to simplify the process of recording transactions and creating digital financial reports. Assistance is provided through direct training, application usage simulations, and discussions to overcome problems faced by business actors. The results of this assistance show an increase in MSME players' understanding of the importance of organized financial reports and their ability to use the Jaraya application to monitor cash flow, manage profit and loss, and make better business decisions. This program is expected to have a positive impact on more efficient financial management and support the growth of culinary MSMEs in the future.

Warung Awi is a micro, small, and medium enterprise (MSME) that has been operating since 2009 and has become one of the leading culinary destinations in Batam City. However, the business has encountered various challenges, particularly in managing raw material inventory. Therefore, it is crucial for Warung Awi to adopt a more effective and efficient inventory management system. One approach to address this issue is by implementing the Economic Order Quantity (EOQ) and Reorder Point (ROP) methods. Data collection was conducted using both primary and secondary methods, including transaction records and interviews with the business owner. The results of this study produced a web-based system that assists the owner in managing inventory. The implementation of this system received positive feedback from the owner, as it significantly improved efficiency in inventory recording and management.

Warung Awi is a micro, small, and medium enterprise (MSME) that has been operating since 2009 and has become one of the leading culinary destinations in Batam City. However, the business has encountered various challenges, particularly in managing raw material inventory. Therefore, it is crucial for Warung Awi to adopt a more effective and efficient inventory management system. One approach to address this issue is by implementing the Economic Order Quantity (EOQ) and Reorder Point (ROP) methods. Data collection was conducted using both primary and secondary methods, including transaction records and interviews with the business owner. The results of this study produced a web-based system that assists the owner in managing inventory. The implementation of this system received positive feedback from the owner, as it significantly improved efficiency in inventory recording and management.

The research focuses on identifying sell signals and buy signals in stock buying and selling transactions using technical analysis used by investors to achieve optimal profits. This study compares the influence of MACD and RSI indicators on sell signals and buy signals before and after using Islamic banking stocks listed on IDX. Next, to find out which indicator is more effective in identifying sell and buy signals. The research method used is quantitative with a descriptive research design . The data analyzed is secondary data obtained from data samples from PT. Bank Syariah Indonesia Tbk, PT. Bank BTPN Syariah Tbk, PT. Bank Panin Dubay Syariah Tbk, PT. Bank Aladin Syariah Tbk for the period 2018-2022. The result of the study is that there is no significant difference between sell signals and buy signals before and after the use of the Moving Avergence Convergence Divergence indicator and the Relative Strength Index indicator. Based on the t-test, each indicator states that using the RSI indicator has a positive value.

This research aims to examine the impact of QRIS (Quick Response Code Indonesian Standard) on students' shopping habits in the digital era, focusing on students at STIA Lancang Kuning Dumai. This study uses a qualitative approach with in-depth interviews and focus group discussions (FGD) to explore students' experiences and perceptions regarding QRIS use in their shopping activities. The findings indicate that QRIS has provided students with convenience, efficiency, and security in digital transactions, although some students face barriers related to technological literacy and network issues. QRIS has influenced shopping habits by encouraging more online shopping. These findings contribute to understanding the role of digital payment systems in changing students’ consumption behavior.

Cakwe Cigombong, a micro business located on Jalan Cibogo, Kelapa Dua District, Tangerang Regency, Banten, faces challenges in improving its branding to attract a wider consumer base. An effective branding strategy is very important to support the growth and competitiveness of these MSMEs. This community service activity aims to design and implement branding improvements that are tailored to business needs and conditions. The interventions carried out include the creation and installation of promotional banners, the development of more attractive menu designs, and the integration of the QRIS digital payment system to facilitate transactions. The results show that these efforts increase the attractiveness of the product among consumers. By adopting this branding strategy, Cakwe Cigombong is in a better position to compete and grow in the local market.

This study aims to determine whether transaction ease and integrated services influence the decision to use the GoPay e-wallet. The independent variables in this research are transaction ease (X1) and integrated services (X2), while the dependent variable is the decision to use GoPay (Y). The population of this study consists of undergraduate and diploma students (S1 and D4) from the Faculty of Economics at Universitas Negeri Jakarta. The sampling technique employed was random sampling, with primary data collected through a Likert-scale questionnaire. The data obtained were analyzed using Stata 13 software through classical assumption tests and multiple linear regression analysis. The results indicate that, partially, transaction ease and integrated services do not significantly influence the decision to use GoPay. However, simultaneously, these variables collectively affect the decision to use GoPay.

Technological advancements have had a significant impact on facilitating financial transactions, one of which is through the use of digital payment systems. ShopeePay, as one of the e-wallets that has rapidly grown in Indonesia, offers convenience in making cashless transactions. Although ShopeePay is becoming increasingly popular, several factors still influence the behavior of its use, particularly among Generation Z. This study aims to analyze the factors that affect ShopeePay usage behavior among Generation Z students at the Universitas Muhammadiyah Surakarta using the UTAUT model. The sampling method used is convenience sampling. This quantitative research uses primary data collected through an online questionnaire via a Google Form link. A total of 275 respondents are involved in the study. Data analysis is conducted using the Smart PLS application. The results of the study indicate that performance expectancy, social influence, and facilitating conditions have affect use behavior, while effort expectancy does not have use behavior. This study emphasizes the importance of performance, social, and infrastructure support aspects in enhancing the acceptance of ShopeePay as a digital payment technology.

This study aims to analyze the influence of financial literacy, digital payment, and interest in using e-commerce on the income of MSMEs in the trade sector in Surakarta City. Financial literacy reflects the ability of business owners to manage finances effectively, while digital payment and e-commerce play a crucial role in supporting transactions and digital marketing. Data were collected through questionnaires distributed to 115 respondents selected using purposive sampling. The results of multiple linear regression analysis indicate that financial literacy, digital payment, and interest in using e-commerce have a significant positive effect on MSME income. These findings highlight the importance of improving financial literacy and adopting digital technology as strategies to enhance MSME performance and income. 

The rapid development of financial technology (fintech) provides innovative solutions to improve efficiency and accessibility in the Islamic finance sector. Islamic finance, based on Islamic principles, faces challenges in financial inclusion, high operational costs, and limited access to financial institutions. This study aims to explore the application of fintech as a solution to these issues. The research method used is literature review and qualitative analysis of various fintech models based on sharia principles, such as peer-to-peer lending, crowdfunding, and digital payments. The results indicate that fintech has significant potential in enhancing operational efficiency and expanding accessibility to sharia-compliant financial services. By utilizing technologies such as mobile applications and blockchain, fintech can reduce transaction costs and offer solutions for underserved communities. However, challenges related to sharia compliance and clear regulations need to be addressed to ensure the successful implementation of fintech in this sector.

This study aims to examine the factors affecting the use behavior of the Flip.id application using the UTAUT2 framework. The results indicate that performance expectancy, effort expectancy, and social influence positively affect behavioral intention. Meanwhile, facilitating conditions and behavioral intention positively influence use behavior. The study found that facilitating conditions and performance expectancy are the strongest antecedents in this research. The findings also reveal a negative effect of hedonic motivation on behavioral intention, while price value does not influence behavioral intention to use the Flip.id application. The moderation testing of experience on facilitating conditions and hedonic motivation shows a positive relationship. However, perceived credibility does not moderate the relationship between behavioral intention and use behavior. Based on the findings, it is evident that the ease of application use, adequate facilities, usefulness, and recommendations play crucial roles in increasing behavioral intention. Conversely, emotional and financial aspects do not demonstrate significant importance for users. This study provides implications for Flip application developers to enhance functional features, user education, and other facilities that support transaction processes within the application.

The UMKM digitalization is carried out by utilizing digital technology to expand the marketing of UMKM products through digital marketing. The method used is the observation method by going directly to the UMKM location. The selected UMKMs in this service are UMKM Dua Putra and UMKM Tempe and Soy Milk. After conducting a survey and finding the problems faced by these UMKMs, this service carried out the development of UMKMs by making UMKM product brands and logos, making Google Maps, and making QRIS. The results and benefits obtained from this activity are first, branding UMKM products by giving the name “Tempe Ndeso” and making a logo so that it can increase consumer attractiveness and increase sales. Second, location placement on Google Maps for UMKMs so as to facilitate buyer access and increase visibility. Third, the implementation of the QRIS payment system at the Dua Putra UMKMs for an integrated digital payment system to facilitate transactions and increase payment efficiency.

Financial Technology (FinTech) is an innovation in financial services that uses digital technology to provide easier, more efficient and affordable access. This article discusses the development of FinTech in Indonesia, including its role in increasing financial inclusion, providing digital banking services, electronic payments, and peer-to-peer lending business models. Through literature analysis, this article shows that FinTech has driven significant changes in financial access and interactions, especially for those in remote areas or without access to traditional financial services. Although FinTech offers many advantages, such as efficiency and ease of transactions, challenges such as limited access to technology and security risks still need to be overcome. Adaptive regulations and collaboration with traditional financial institutions are needed to maximize the potential of FinTech in supporting financial inclusion and sustainable economic development in Indonesia.