This community service activity aimed to provide guidance and capacity building for micro, small, and medium enterprises (MSMEs), specifically chicken satay vendors operating in the parking area of Taman Anggrek Mall, Jakarta. These culinary MSMEs have strong potential due to their strategic location, which attracts high foot traffic. However, many of these business owners still face challenges in managing and developing their businesses, particularly in terms of managerial skills, financial record-keeping, and marketing strategies. Therefore, this program was designed to enhance their business competitiveness by improving their managerial abilities, introducing simple bookkeeping practices, and promoting the use of digital platforms for marketing. The implementation of the program began with an initial observation to identify the specific needs and challenges faced by the MSME actors. This was followed by interactive training sessions covering topics such as the importance of basic financial management, how to create simple financial reports, and effective yet low-cost digital marketing strategies. In addition to the training, the team also provided intensive one-on-one mentoring to ensure that participants could apply the materials in their daily business operations. The outcomes of the program showed positive developments. The MSME participants began to recognize the importance of keeping financial records as a basis for making business decisions. They were also able to identify internal management issues such as inventory control and business planning. In terms of marketing, most of the vendors have started using digital platforms like WhatsApp Business and Instagram to promote their products, allowing them to reach a wider audience.It is expected that this community engagement initiative will continue and serve as a model for similar training programs targeting culinary MSMEs in other busy urban areas. Such efforts are essential to developing more independent, professional, and competitive MSMEs in the digital era.

This study aims to explore the extent to which promotion and service quality affect GrabFood customer satisfaction among Generation Z who live in Boja Village. This study uses a quantitative method with a survey approach, where data is obtained from 100 respondents who are active users of GrabFood through the distribution of questionnaires. To test the proposed hypothesis, multiple linear regression analysis was used. The findings of the study showed that promotion (with a regression coefficient of 0.45) and service quality (regression coefficient of 0.55) both had a positive and significant impact on the level of consumer satisfaction and the Rvalue of 2 was 0.6 that 60% of the consumer satisfaction variable could be explained by the variables of promotion and service quality, The validity of the regression model used was confirmed through a classical assumption test. These results highlight the importance of synergy between the implementation of effective promotional strategies and service quality improvement to create an optimal customer experience. The practical implications of this research can be used by GrabFood management in designing more efficient marketing strategies to increase customer satisfaction and loyalty. In conclusion, the synergy between effective promotional strategies and improving service quality is the key to creating an optimal customer experience and increasing the satisfaction and loyalty of GrabFood users in the region

Savings and loan cooperatives play an important role in strengthening the community's economy, especially in the micro and small sectors. However, many cooperatives face various challenges related to proper financial management and recording. Limited human resources and lack of understanding of relevant accounting standards are the main obstacles. This community service aims to increase understanding and application of SAK ETAP (Financial Accounting Standards for Entities Without Public Accountability) in the Koperasi Simpan Pinjam (KSP) Inti Dana Semarang.  The methods used include training, mentoring, and evaluation of the implementation of  SAK ETAP. The results of this program show an improvement in the quality of financial reports and transparency in cooperative management. This initiative has a positive impact on member trust and the sustainability of cooperative businesses

Tujuan dari penelitian ini adalah untuk mengevaluasi bagaimana kinerja trend kinerja keuangan PT Adaro Energy Tbk dalam hal solvabilitas, profitabilitas, dan likuiditas. dalam engukur kinerja keuangan, laporan keuangan PT Adaro Energy Tbk dari tahun 2017 hingga 2022. Digunakan sebagai sumber, dan rasio yang digunakan adalah rasio solvabilitas, profitabilitas, dan likuiditas. Studi tersebut menemukan bahwa selama empat tahun, rasio profitabilitas perusahaan menunjukkan tren penurunan. Ini ditunjukkan oleh penurunan GPM (Gross Profit Margin), OPM (Operating Profit Margin), NPM (Net Profit Margin), ROA (Return on Assets), ROE (Return on Equity), dan rasio likuiditas, seperti yang ditunjukkan oleh penurunan rasio proxy CR (Current Ratio). Hanya rasio solvabilitas keuangan yang menunjukkan kemajuan yang ditunjukkan oleh tingkat solvabilitas proxy yang menurun.

The purpose of the study is to determine and test whether partially the size of the company, the age of the company, is significant to the audit tenure and audit delay and also to test whether the audit tenure is able to mediate the effect of reducing the effect of the relationship between company size, company age and audit delay. Secondary quantitative financial statements of 48 Indonesia Stock Exchange companies in the property and real estate sector. Samples were obtained by 48 companies by purposive sampling. Analysis with path analysis software SPSS v24. The company's age results are the only significant variable to audit delay. While audit tenure, partial company size is not significant to audit delay, and audit tenure cannot increase influence as an intervening variable.

This study aims to analyze the influence of profitability, asset growth, and company size on the capital structure of companies listed on the Indonesia Stock Exchange. Capital structure is a crucial element in financial management that affects funding decisions and company risks. The analysis method used was multiple regression, with a sample during the period 2014-2018. The results showed that profitability had a significant negative effect on capital structure, indicating that high-profit companies tended to use less debt. Asset growth, on the other hand, has a significant positive effect on capital structure, suggesting that fast-growing companies are more likely to capitalize on debt. Meanwhile, the size of the company does not show a significant influence on the capital structure. These findings provide important insights for managers in formulating effective and efficient funding strategies, and emphasize the need to consider internal and external factors in decision-making related to capital structure.

This research aims to explore a web-based payroll information system. The location of the research is at D'Soccer Ungaran Football Stadium, a mini soccer field rental business. From observations, several risks were found in salary management, including: 1) The risk of salary calculation errors due to conventional methods. 2) Risk of corruption and data loss because there is no database yet. 3) Employee salary reports are still prepared manually, less efficient. Based on this problem, the author designed a payroll system with a net method for withholding income tax 21. The use of this method aims to help employees reduce dissatisfaction due to tax deductions. The results of the effectiveness test showed that the new system was more effective than the old system, with a score ratio of 11:20 and performance effectiveness of 44%:80%.

The purpose of this study is to determine the effect of audit tenure, firm size and firm age on audit delay. The research covers 48 real estate companies on the Indonesia Stock Exchange from 2019 to 2021, purposive sampling techniques. By using the SPSS v24 tool to perform multiple linear regression analysis. The statistical results obtained by the tenure audit and the size of the company are not significant factors affecting the audit delay. Only the age of the company is significant on the audit delay

In today's competitive business environment, organizations are increasingly adopting Artificial Intelligence (AI) to enhance the efficiency of their Management Information Systems (MIS). The integration of AI into MIS has the potential to improve operational efficiency, decision-making processes, and customer satisfaction. This study aims to investigate the impact of AI on business performance by exploring its role in automating processes and providing data-driven insights. A systematic literature review (SLR) methodology was employed to analyze a range of studies on AI integration into MIS, focusing on improving business efficiency. The findings indicate that AI significantly reduces data processing time, increases decision-making accuracy, and improves customer satisfaction. Specifically, AI implementation led to a 66% reduction in data processing time, a 29% increase in decision-making accuracy, and a 20% reduction in operational costs. These results highlight AI's ability to optimize business processes and enhance overall productivity. However, the study also identified key challenges, including the need for high-quality data, specialized workforce training, and ethical considerations surrounding data privacy. This research contributes to both theoretical and practical knowledge by providing a comprehensive understanding of AI's role in MIS. It offers strategic recommendations for organizations aiming to leverage AI to drive operational efficiency and maintain competitive advantage. Future research should focus on exploring synergies between AI and emerging technologies such as big data and the Internet of Things (IoT) to further improve business outcomes.

Pengabdian kepada masyarakat ini bertujuan untuk memperkenalkan dan meningkatkan pemahaman tentang literasi keuangan dan manakemen keuangan  dalam beberapa hal mencatat transaksi keuangan antara lain harga beli pertama kali, harga waktu djual, selisih kerugian jika tidak laku, dan serta menghitung laba rugi keuntungan atau kerugian sederhana bagi para pelaku UMKM di sekitar Kelurahan Pendrikan Lor, Semarang Tengah, Kota Semarang. Pendekatan ceramah yang menggunakan media visual sebagai alat pendukung, dan dilengkapi dengan sesi tanya jawab, terbukti sangat efektif dalam menyampaikan materi tersebut.