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.

The development of digital technology encourages business entities to utilize e-commerce to expand their market. However, many have difficulty managing financial reports because the online sales system is not yet integrated. Ewilla Sewing, a convection business, still records finances manually and separately from online sales.  This study designs and implements an integrated e-commerce financial management accounting system to improve the accuracy, efficiency, and reliability of financial reports. The research method uses a descriptive qualitative approach with observation, interviews, and document analysis. The system was developed with a waterfall model. The results of the study show that the system is able to manage finances more efficiently, accelerate reporting, provide real-time data, support internal audits, and help make more appropriate decisions for Ewilla Sewing.

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

Retail investment in emerging markets has experienced rapid growth, driven by technological advancements and increasing public awareness of financial management. However, behavioral biases often influence retail investment decision-making, such as overconfidence and herding, which can undermine portfolio performance. This study aims to identify the key behavioral biases affecting retail investors' decision-making in emerging markets and analyze their impact on investment performance. A mixed-methods approach was employed, combining a quantitative survey of 200 retail investors with in-depth interviews to gain qualitative insights. The results reveal that overconfidence bias dominates, with a prevalence of 70%, followed by herding bias at 50%, anchoring at 40%, and loss aversion at 60%. Overconfidence bias showed a significant positive correlation with investment returns (r = 0.65, p < 0.01), while herding (r = -0.48, p < 0.03), anchoring (r = -0.35, p < 0.05), and loss aversion (r = -0.60, p < 0.02) had negative impacts on portfolio performance. This research contributes to the behavioral finance literature by highlighting the unique conditions of emerging markets, such as low financial literacy and limited access to information, which exacerbate the effects of behavioral biases. As a practical implication, the development of behavioral finance-based educational programs is recommended to help investors understand and manage these biases. Furthermore, future research is encouraged to explore the use of alternative data, such as social media, to monitor behavioral trends in real-time

Computerized accounting is a system used to process company transaction data by using computers as a technological medium for application work processes and to produce financial reports for a company. The use and application of computer technology in office activities is a requirement and fairness that is needed, without having to eliminate manual systems. The use of computers will be able to improve employee performance in supporting activities in an agency or company. Financial management within the regional scope is the regional task and authority in organizing regional agencies which includes several sections including budgeting, income, expenditure, and accounting and accountability. The aim of this research is to design a web-based computerized accounting system for regional income and expenditure in Wates Village. And create a computerized accounting system that can assist the process of recording and storing web-based regional income and regional expenditure transaction data which produces regional income and expenditure report information. In creating a computerized system for regional income and expenditure, the software used is Sublime Texet3. Data storage uses MySQL and programming languages ??use PHP and HTML. The research results show that the computerized accounting system makes it easier for finance employees to record financial transactions. Then financial reports are produced more quickly and data errors can be minimized and more structured data is stored in the database. So this new system really helps agencies in Wates Ngaliyan Village, Semarang, where the application is equipped with a menu for input, processes and reports that process transactions, both income and expenditure.

The Tambakrejo Village office has problems in managing village finances in recording and presenting financial reports. Currently, the Tambakrejo village office uses a manual reporting system by handwriting it in a book. Data is stored in archives which may be lost or damaged, requires a long time to search if the data is to be used or viewed again, delays in preparing village financial reports due to ineffective recording and management of financial reports.
The aim of this research is to produce a Financial Accounting Information System Using the Cash Basis Method in Tambakrejo Kendal Village to help handle the recording and processing of village financial reports to make them more effective and computerized. Design and development of an accounting information system using the PHP and CSS bootstrap programming languages, MySQL as a database, with Research and Development research methods.
The implementation of this system has been able to simplify the financial management process of the Tambakrejo Village Office so that financial reports are obtained more quickly, easily and effectively. The financial accounting information system of the Tambakrejo Kendal Village Office, the cash basis method, is useful for handling the process of recording, processing and reporting village cash finances based on proof of cash transactions when received or disbursed and is able to provide accurate information on village financial balances in the form of numbers and is equipped with digital archiving of proof of transactions.

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.

The digital transformation driven by advances in Artificial Intelligence (AI) technology has reshaped the media industry landscape in Indonesia. Although many media companies have adopted AI to enhance content efficiency and relevance, challenges in integrating this technology remain a significant issue. This research aims to explore the impact of AI implementation on the production, distribution, and consumption of media content in Indonesia, while also identifying the challenges and opportunities the industry faces. The methodology employed in this study is a case study approach, involving an analysis of several prominent media platforms in Indonesia, such as Kompas.com and Detik.com. Data were collected through interviews with industry practitioners and content analysis of published materials. The findings indicate that AI implementation has improved content personalization and operational efficiency but has also raised concerns about user privacy and the social implications of automation. The conclusions of this study underscore the importance of developing balanced strategies to harness AI's potential while addressing emerging ethical and social challenges. This research provides practical recommendations for stakeholders in the media industry to effectively and sustainably integrate AI into their operations.

This research is motivated by the challenges faced by Micro, Small, and Medium Enterprises (MSMEs) in Indonesia in adopting artificial intelligence (AI) technology to enhance sales and business sustainability. The objective of this study is to examine the impact of AI adoption on the operational efficiency and sales of MSMEs, as well as to identify the challenges encountered in implementing this technology. The research methods used include in-depth interviews with ten MSME owners and a questionnaire survey involving 50 MSME participants. The findings indicate that AI implementation, particularly through the use of chatbots and data analytics for marketing, significantly enhances operational efficiency and sales, with approximately 70% of respondents reporting increased sales. However, the study also identifies key challenges such as high implementation costs, limited technological literacy, and uneven digital infrastructure. The conclusion emphasizes the importance of support from the government and relevant institutions in providing financial incentives and training programs to encourage broader AI adoption among MSMEs.

Pelatihan di PKBM SEJATI KUDUS untuk para siswa Kejar Paket C perlu dilakukan karena berdasarkan pengamatan sebelumnya, bahwa para siswa Kejar Paket C belum mengenal sama sekali tentang penggunaan aplikasi Canva maupun memahami cara menyusun laporan keuangan sederhana untuk usaha kecil. Dalam kegiatan operasional sehari-hari, penggunaan aplikasi Canva mendukung proses desain grafis (poster, brosur, dll). Penggunaan aplikasi Canva diharapkan dapat membantu para siswa Kejar Paket C untuk membuat desain yang mereka butuhkan sehingga setelah lulus mereka dapat membuka lapangan usaha sendiri dan memperoleh penghasilan. Hal ini didasarkan pada hasil prasurvey yang telah dilaksanakan oleh Tim PPM Lembaga Pengabdian Kepada Masyarakat Universitas STEKOM Semarang di PKBM SEJATI KUDUS. Program PPM ini juga merupakan tanggapan akan kebutuhan para siswa Kejar Paket C, yang sejak lama merasakan bahwa mereka belum cukup lancar untuk menggunakan program-program komputer dan memahami siklus akuntansi tersebut.
Kegiatan berlangsung di PKBM SEJATI KUDUS yang berada di Jl. Pasuruhan Kidul II, Pasuruhan Kidul, Kec. Jati, Kabupaten Kudus, Jawa Tengah 59349 pada tanggal 10, 11, dan 18 November 2023.  Pola pelaksanaan program pelatihan bidang Aplikasi Canva dan Akuntansi bagi para siswa Kejar Paket C PKBM SEJATI KUDUS, dilakukan dengan cara klasikal. Pelatihan ini diikuti oleh siswa Kejar Paket C PKBM SEJATI KUDUS yang berjumlah sekitar 15 orang. Berdasarkan pelatihan yang telah dilakukan, diperoleh hasil bahwa siswa Kejar Paket C PKBM SEJATI KUDUS dapat memahami penggunaan Aplikasi Canva yang baik dan benar dalam kegiatan desain grafis. Selain itu siswa Kejar Paket C PKBM SEJATI KUDUS dapat memahami penggunaan Akuntansi untuk menyusun laporan keuangan secara sederhana bagi usaha kecil.