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Harga emas dunia merupakan faktor eksternal yang berpotensi memengaruhi kinerja keuangan perusahaan pertambangan emas, namun hubungan keduanya tidak selalu bersifat linear mengingat kompleksitas struktur bisnis dan biaya perusahaan. Penelitian ini bertujuan menganalisis secara komparatif tren harga emas dunia dengan profitabilitas PT Aneka Tambang Tbk periode 2021–2025 menggunakan metode deskriptif kuantitatif dengan pendekatan komparatif tren. Data bersumber dari laporan keuangan konsolidasian audited PT Aneka Tambang Tbk tahun 2021–2025 serta data harga emas rata-rata tahunan yang diterbitkan oleh World Gold Council, dengan indikator profitabilitas Return on Assets (ROA) dan Net Profit Margin (NPM). Hasil penelitian menunjukkan bahwa harga emas mengalami kenaikan akseleratif dari USD 1.793,38 menjadi USD 3.518,43 per troy ounce dengan pertumbuhan kumulatif 96,2%, sementara profitabilitas perusahaan bergerak fluktuatif dengan puncak tertinggi pada 2025. Analisis komparatif terhadap empat fase pergerakan menunjukkan hubungan yang tidak konsisten dan non-linear, di mana dua fase bergerak searah, satu fase berlawanan, dan satu fase bersifat parsial, yang disebabkan oleh fluktuasi volume penjualan, ekspansi aset yang belum produktif, dan lonjakan beban pokok pembelian logam mulia dari pihak ketiga. Penelitian ini mengimplikasikan bahwa analisis profitabilitas perusahaan pertambangan perlu mempertimbangkan struktur biaya, strategi pengadaan, dan keputusan investasi secara simultan, tidak cukup bertumpu pada pergerakan harga komoditas semata.

Micro, Small, and Medium Enterprises (MSMEs) and Village-Owned Enterprises (BUMNeg) in Makariki possess regional economic potential. However, business managers face cash flow recording obstacles. They have not implemented standard bookkeeping. This community service aims to provide training and mentoring in financial document preparation using the Financial Accounting Standards for Micro, Small, and Medium Entities framework. The implementation method consists of preparation, execution, and evaluation stages. The execution stage includes initial testing, material presentation, interactive discussion, and final testing. Evaluation results indicate this program resolves participants' financial literacy problems. Participants' understanding regarding bookkeeping accounts and calculating profit and loss increased. Participants can compile drafts of income statements, financial positions, and supporting notes independently. In conclusion, intensive mentoring changes participants' mindsets from conventional management to a more structured one. Systematic bookkeeping helps participants separate personal and business assets. These records also serve as administrative requirements to access additional capital from banks or government assistance programs. This program supports the transparency and accountability of village fund management through BUMNeg.

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in driving Indonesia's economic growth, but still face limitations in systematic financial management. The use of digital accounting applications is one solution to improve the quality of MSME financial recording and reporting. This activity aims to highlight the advantages of financial reporting education using the Jurnal Bijak application at the J't Fresh MSME in Palangka Raya City. The methods used included interviews, observation, and documentation. The results of the activity showed that the Jurnal Bijak application is effective, efficient, and easy to use by MSMEs in recording financial transactions. This application enables the preparation of accurate and structured financial reports based on simple transaction evidence, such as income and expense records, general journals, and ledgers. The resulting financial statements include Income Statement, Statement of Changes in Equity, Statement of Cash Flow, and Statement of Financial Position. The main advantages of this program focus on increasing financial literacy, reducing recording errors, and time efficiency in the accounting process, thereby supporting transparency and accountability in MSME management.

The purpose of this community service activity is to improve the capabilities of micro, small, and medium enterprise (MSME) entrepreneurs in the field of preparing financial statements according to tax regulations and preparing annual tax returns (SPT). The goal is to provide useful knowledge for MSME entrepreneurs to better manage their financial administration in accordance with applicable tax regulations. The target participants are MSME entrepreneurs who are members of the Kampung Berkah Cooperative, located in Ngagel Rejo Village, Wonokromo District, Surabaya City, with a total of 30 participants. The method used in this community service involves delivering theoretical and practical knowledge. The activity begins with understanding financial accounting standards, commercial financial statements, fiscal financial statements, income tax rates, and how to complete the annual tax return (SPT). Participants are also given the opportunity to practice preparing fiscal financial statements and calculating income tax. The results achieved from this activity are that the participants understand and are able to prepare fiscal financial statements according to tax regulations in Indonesia. They are also able to calculate income tax and correctly complete the annual tax return (SPT). This activity is expected to help MSMEs in the area become more disciplined in their tax administration and improve the transparency of their financial operations.

This study explores the legal responsibilities of notaries in reporting suspicious financial transactions as part of implementing the Know Your Customer (KYC) Principle. As public officials, notaries are bound by confidentiality obligations; however, in the context of anti-money laundering and counter-terrorism financing efforts, they are also required to report suspicious activities. The research applies a normative juridical approach using qualitative methods that focus on legal document analysis. The findings indicate that the notary's reporting obligation does not violate the confidentiality principle, as it is protected by law through both preventive and repressive legal safeguards. Proper implementation of the KYC Principle and due diligence allows notaries to actively contribute to financial integrity while minimizing their legal risk.

This Community Service Program (PkM) aims to implement financial reports, especially for non-profit organizations through groups of social organizations that are members of the Indonesian Radio Antar Masyarakat (RAPI) organization in the Semarang City Region. The implementation of community service first identifies and assesses internal organizational factors that influence how the organization prepares its financial reports. This community service is carried out using the socialization and training methods, making financial reports, especially for non-profit organizations in accordance with ISAK 35. The Indonesian Radio Antar Masyarakat (RAPI) Organization in the Semarang City Region has an organization at the local level or sub-district level or a combination of several sub-districts, with a total of 17 administrators from five local and regional administrators present. In addition to providing an understanding and explanation of financial reports in general and in particular financial reports for non-profit organizations, there are differences, so that in preparing financial reports must be in accordance with applicable regulations. Because financial reports for profit-oriented organizations with non-profit-oriented organizations are different. It is hoped that with the existence of financial reports in accordance with ISAK 35, organizations that manage finances from member sources or the government through grants are expected to be an effort to increase transparency and accountability of the organization. Keywords: Financial Reports of Non-Profit  Organizations, ISAK 35

Tujuan dari Kegiatan Pengabdian Kepada Masyarakat tidak hanya melaksanakan salah satu Tri Darma Perguruan Tinggi melainkan lebih dari itu, yakni dapat memberikan kontribusi yang nyata khususnya bagi masyarakat di lingkungan Universitas Pamulang.  Seiring meningkatnya laju pertumbuhan UMKM, para pelaku UMKM di sekitar lingkungan Universitas Pamulang, semakin sadar pentingnya menyiapkan laporan keuangan sederhana. Laporan keuangan sederhana ini dianggap sebagai informasi keuangan dalam menjaga transparansi setiap laju proses bisnis agar sesuai dengan standar yang tepat dan pelaku UMKM mengetahui besarnya keuntungan dari bisnis yang dijalani. Bagi para pelaku UMKM, pembuatan laporan keuangan sederhana dianggap hal yang rumit. Selain itu, pengetahuan pelaku UMKM juga sangat terbatas, minimnya ilmu akuntansi yang dipahami, minimnya pengetahuan teknologi, minimnya dana dan perangkat yang dimiliki membuat pelaku UMKM Catering Dapur Fauziah kesulitan menyiapkan informasi keuangan yang memadai. Oleh karena itu kegiatan PKM dosen Universitas Pamulang ini dilakukan untuk memberikan pelatihan bagi UMKM Catering Dapur Fauziah di Jl.Surya Kencana, Gg. H. Hamzah No. 33, Pamulang. Pelatihan pembuatan laporan keuangan ini dirancang untuk mengembangkan sumber daya manusia melalui tahap persiapan, tahap pelaksanaan, dan tahap evaluasi dan nantinya pelaku UMKM akan memanfaatkan sistem akuntansi yang dapat digunakan seterusnya selama bisnisnya berjalan. Hasil dari kegiatan PKM ini dapat dipublikasi pada jurnal PKM ber ISSN

Village regulations are set out in Law No. 6/2014, which explains that a village has the authority to regulate and oversee the needs of the community, including the authority to manage their own finances. By law, the village government is required to report to the government on its performance as a result of this financial management authority. In its implementation, village financial management must be considered because it is very important. In the management of village finances, there are possible administrative and substantive risks that can lead to legal problems due to the less than optimal capacity of village officials in preparing reports and making reports on financial responsibilities. Seeing Permendagri Number 20 of 2018 regarding efforts to manage village finances starting from planning to accountability. This community service program is intended to provide training and knowledge for village officials in Bumijawa District on how to compile accountable, orderly, participatory, orderly, disciplined, and transparent financial reporting based on applicable regulations. In addition, this community service helps minimize the occurrence of financial irregularities in the future so that village financial managers can avoid things that are against policy

Peningkatan jumlah usaha mikro dan kecil sektor makanan dan minuman di Kota Palangka Raya membutuhkan dukungan baik dalam bentuk pemodalan maupun pendampingan pengembangan produk dan pelaporan administratif. Penting bagi Perguruan Tinggi turut serta dalam mendukung pendampingan pengembangan usaha dan juga administratif. Fenomena usaha kecil dan mikro saat ini administratif dalam bentuk laporan keuangan kurang dimiliki. Hal ini disebabkan oleh kurangnya pengetahuan dan keterampilan dalam menyusun laporan keuangan yang mengakibatkan kesulitan dalam mengakses pembiayaan tambahan dan menjalin kerja sama dengan pemasok atau mitra bisnis. FINANCENICE merupakan aplikasi berbasis Excel sederhana yang dirancang dan dikembangkan oleh Mahasiswa Universitas Palangka Raya. Dengan tujuan memenuhi unsur ease of use dan usefullness pengembangan FINANCENICE  melibatkan dosen, mahasiswa, dan pelaku usaha dalam prosesnya. Aplikasi ini telah di uji cobakan dalam program PKM di Asmin Seafood Cafe, Palangka Raya berupa pra-test review dan post test review.

Training activities for recording simple digital-based financial reports through the TokoKu application were carried out with the participant Mrs. Ngadiyah, owner of Warung Snacks and Sembako Hidayah. This training aims to help MSMEs overcome the problems of disorganized manual recording, minimal understanding of financial reports, and limited use of technology. This activity is carried out in three stages: preparation, implementation, and mentoring. The results of the training showed an increase in participants' ability to record transactions, prepare simple financial reports, and manage inventory more efficiently. The TokoKu application also helps reduce recording errors and makes business decision making easier. Even though there are obstacles related to technology adaptation and poor internet access, this training succeeded in proving that digitalization can increase the sustainability and competitiveness of MSMEs in the digital era.

UMKM Batik Surya is one of the UMKM that aims to preserve the traditional batik culture of Tuban Regency, by employing mothers who are in the partner's environment with the aim of helping to improve the standard of living of the surrounding community. On this occasion, Community Service was carried out at UMKM Batik Surya which still uses manual financial records, does not understand how to manage its business finances, how to organize its human resources and has not carried out digital marketing. The purpose of this Community Service is to improve the performance of UMKM Batik Surya through assistance with Financial Reports and Digital Marketing. The methods used are by conducting training, socialization and assistance. After this research, it is hoped that UMKM Batik Surya will experience an increase in sales turnover, be able to calculate its production costs and manage its human resources

Good financial management is an important skill that needs to be taught early on. The learning process of financial reporting at the high school level aims to provide students with a basic understanding of accounting principles and the ability to prepare financial reports. This activity is part of a community service program designed to improve financial literacy and prepare the younger generation to face future economic challenges. The method used involves a practical approach with the delivery of basic theory, case-based training, and evaluation of learning outcomes. The results of the activity showed an increase in students' understanding of financial reporting concepts, such as balance sheets, income statements, and cash flows. Further discussion highlighted the importance of integrating this material into the school curriculum so that students are better prepared to face the world of work and independent businesses.

Micro, Small and Medium Enterprises (MSMEs) play an important role in the national economy, especially in rural areas, contributing significantly to income and job creation for the community. However, the sustainability of MSMEs is often affected by financial management challenges, especially the lack of understanding of proper accounting. Accounting as a tool to compile accurate financial information can actually help improve the financial performance of MSMEs, but is often considered difficult by economic stakeholders. Through this activity, it is hoped that MSME stakeholders will gain better awareness and skills in managing business finances, so that participants gain a deeper understanding of accounting and its impact on business stability and growth, and ongoing support and training can also support MSMEs in adopting more complex accounting methods, increasing their professionalism and competitiveness in the market.

MSMEs play an important role in the global economy, driving job creation, innovation, and economic growth. However, there are challenges such as financing and regulatory burdens caused by, among other things, difficulties in preparing financial reports. These obstacles begin with several issues, namely the loss of invoices, which makes it difficult to gather data for financial report preparation, discrepancies in stock between the cashier application and physical counts, and ineffective stock opname. Based on these issues, the objective of this Community Service is to provide an overview of ideas for optimizing the work system at MSME MESMart and to assist in the preparation of financial reports easily using a cloud-based accounting application called Jurnal Bijak. With the implementation of community service, it is hoped that various problems arising from obstacles in financial report preparation can be minimized. The method used is Participatory Action Research (PAR), involving active participation from participants to identify problems and seek solutions collaboratively. The results of this activity can implement work programs, from optimizing store program, creating cloud-based financial reports, and arranging store displays.

This community service aims to provide an understanding in preparing financial reports properly and correctly at the AL-UZLAH MADINATUL QUR'AN Islamic Boarding School. The problem faced by partners in this program is the problem of human resource capabilities in managing financial data into financial reports. The method of implementing this entrepreneurship-based empowerment uses the Participatory Action Research (PAR) method, starting from the socialization stage at the beginning of the community service activity, in the form of providing information to partners/communities about the community service activities to be carried out, the objectives of the activity, the stages of implementing the activity, and the schedule for implementing the activity based on an agreement between the proposing team and partners, the next stage is training and mentoring and evaluation of the activity. The results of the activity showed an increase in partner knowledge regarding the preparation of financial reports before and after training.

Public sector Financial Reporting has undergone changes in the standards used. Currently, ISAK 35 has been determined as a replacement for PSAK 45 which is oriented to the Non-Profit Entity Consortium Report. The XXX Foundation Jayapura City Branch is promoting computerization of financial reporting through MS Excel 2019. For this purpose, this community service is carried out to school principals and school treasurers (daily and BOS) in order to be able to produce computerized-based financial reports in accordance with ISAK 35 as a form of financial accountability and transparency within the XXX Foundation Jayapura City Branch. The results show that the Preparation of School Financial Statements through MS Excel 2019 Media has succeeded in achieving its main goal, which is to increase participants' understanding of ISAK 35 accounting standards and their practical application in compiling financial statements using MS Excel. This activity contributes in the form of increasing transparency and accountability in the preparation of reports, improving participants' ability to understand and implement accounting standards, and increasing public trust and supporting the school's operational and strategic success.

Assistance and preparation of financial reporting systems for Sharia Financial Services Cooperatives (KJKS) aim to help cooperatives manage and prepare financial reports in accordance with Sharia principles and applicable accounting standards. Here are the key points from the process: Technical Assistance: The assistance team provides guidance and direction to the cooperative management on the proper way to record and manage financial transactions. This assistance includes understanding Islamic accounting, financial flow, and how to record transactions according to applicable regulations. Preparation of Financial Statements: The main focus of preparing financial statements is to ensure that the cooperative has a good, transparent, and accurate recording system. The financial statements prepared include the balance sheet, income statement (or surplus-deficit), statement of changes in equity, and notes to the financial statements. Implementation of Technology Systems: One important aspect in the preparation of financial statements is the use of supporting technology, such as applications or accounting software specifically designed for sharia cooperatives. This makes it easier for cooperative managers to record digitally, faster, and reduces the risk of manual errors. Compliance with Sharia Principles: The financial statements prepared must adhere to Sharia principles, such as fund management in accordance with Sharia contracts, and must not involve usury. This is important to maintain the trust of cooperative members and ensure the cooperative's operations comply with Islamic law. Training for Managers: The mentoring also includes training for cooperative managers to ensure they can independently manage financial reports after the mentoring is completed. This is important so that the cooperative can maintain its financial system sustainably. With this assistance, it is hoped that KJKS in Surabaya will be able to improve transparency, accountability, and efficiency in financial management, thereby providing greater benefits to its members and supporting the sustainability of the cooperative.

This community service program is carried out with the aim of providing education for MSME players regarding the importance of recording and preparing financial reports in a simple way, in this case, for CV MSMEs. Mysneaker Retail Indo. This program is a discussion-based socialization program which aims to make the material presented easy to understand and understand and can help answer the problems faced by CV. Mysneaker Retail Indo in recording transactions and financial reports for their business. The results of this program show that CV. Mysneaker Retail Indo is interested in overhauling their financial report recording in the manner proposed by the author. According to them, by recording the financial reports submitted by the author, they can be used to read the business situation easily. This shows that this program is useful for increasing insight for MSME players in recording and preparing financial reports for their business.

Kalisapu Village, Slawi Regency, has significant agrotourism potential to be developed as part of the local creative economy. However, the utilization of these natural resources has not been balanced with adequate human resource (HR) capacity. This article discusses HR training conducted to improve the ability of local communities to manage agrotourism with a creative economy approach. Training methods include workshops, mentoring, and evaluations designed to empower communities in managing innovative and sustainable agrotourism businesses. The results of the training showed a significant increase in community understanding and skills related to creative business management, digital marketing, and financial management. This article also identifies the challenges and opportunities faced in developing a creative economy in the village agrotourism sector.

Micro, small, and medium enterprises (MSMEs) have an important position and function that, together with state-owned or private enterprises, carry out various businesses to achieve prosperity for the community. The function of MSMEs is to unite, direct, and develop the creative power and business power of the people, especially those with limited economic capacity so that they can participate in economic activities. Accounting information is used to assess management activities in managing assets entrusted to them (the stewardship function) and is also used as a decision-making tool by those who use it. MSMEs experience problems understanding the application of accounting in their business operations. The efforts they make are to improve the ability of their accounting personnel through training that is carried out incidentally both by related agencies and through activities carried out by universities. However, their efforts have not produced optimal results, coupled with a fairly high level of employee mutation, where employees who have been trained sometimes change workplaces. This problem is latent and occurs repeatedly, so it greatly disrupts the daily operations of MSMEs. To be able to achieve the objectives of the activity, the method used was in the form of assistance to 20 MSMEs. This assistance is carried out by providing a multimedia-based accounting simulation device to MSMEs and then explaining how to use it. This mentoring activity begins with a briefing on the use of the device. After that, monitoring the simulation device's utilization was carried out. The final activity carried out was an evaluation of the usefulness of the device in improving the ability of MSMEs to prepare financial reports.