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This study examines cases of corruption in Indonesia’s financial sector and state-owned enterprises (SOEs), focusing on PT A, PT B, and PT C. The research aims to analyze and compare the modus operandi and system vulnerabilities that enable corruption in these companies. Data were collected through analysis of investigation and financial audit reports, legal literature, and relevant regulations, specifically the Anti-Corruption Law (UU TIPIKOR) and the Anti-Money Laundering Law (UU TPPU). Findings reveal that weak internal controls and limited forensic accounting practices are key factors facilitating corruption, including embezzlement at PT A, procurement specification manipulation at PT B, and fictitious transactions at PT C. The application of forensic accounting and strengthening of internal control systems are essential in detecting and preventing financial manipulation, which can be detrimental to the state. This study recommends implementing forensic accounting, reinforcing internal oversight, conducting stricter procurement audits, and fostering interagency cooperation to enhance effective anti-corruption measures.

The aim of this research is to determine the impact of the influence of price and quality of service on customer satisfaction (case study at Mixue Pasar Bersih branch, Jababeka). The research method used is quantitative using hypothesis testing to analyze the relationship between the variables studied. The population used as research objects are consumers who buy Mixue products at the Jababeka Clean Market. Data analysis was implemented in the form of a questionnaire using the SPSS application with the tests used being the Validity Test and Reliability Test. Total respondents were 113 people from 15 questions, considering the questionnaire answers which stated Strongly Agree 23%, Agree 46%, Normal 24%, Disagree 5%, Strongly Disagree 1%. The results of the research state that X1 has an effect on Y and is supported by variable X2 which also has an effect on Y.

This research aims to analyze the influence of viral marketing and tourist facilities on the decision to visit the Al-Jabar Mosque in Bandung. In today's digital era, viral marketing plays an important role in influencing the perceptions and interests of potential tourists through content that is quickly distributed on social media. On the other hand, adequate tourist facilities are a crucial factor that can increase satisfaction and encourage visitors to come or return to the Al-Jabar Mosque in Bandung. This research used a quantitative method with a survey approach involving 53 respondents who had visited the Al-Jabar Mosque in Bandung. Data analysis was carried out using multiple linear regression to measure the influence of the independent variables (viral marketing and tourist facilities) on the attachment variable (decision to visit). The research results show that viral marketing and tourist facilities simultaneously and partially have a positive and significant effect on the decision to visit. The aim of this research can be used by the management of the Al-Jabar Bandung Mosque in designing effective promotional strategies and improving the quality of facilities to attract more visitors to worship and travel.

The aim of this research is to determine the impact of the influence of price and quality of service on customer satisfaction (case study at Mixue Pasar Bersih branch, Jababeka). The research method used is quantitative using hypothesis testing to analyze the relationship between the variables studied. The population used as research objects are consumers who buy Mixue products at the Jababeka Clean Market. Data analysis was implemented in the form of a questionnaire using the SPSS application with the tests used being the Validity Test and Reliability Test. Total respondents were 113 people from 15 questions, considering the questionnaire answers which stated Strongly Agree 23%, Agree 46%, Normal 24%, Disagree 5%, Strongly Disagree 1%. The results of the research state that X1 has an effect on Y and is supported by variable X2 which also has an effect on Y.

The industrial revolution has transformed the global economic landscape, and Indonesia is not exempt from its impacts. This article discusses Indonesia's readiness to face the challenges posed by the industrial revolution, focusing on sectors such as manufacturing, technology, and human resources. This research is a  qualitative analysis method with a literature study and interviews approach. The findings indicate that while Indonesia has made progress in infrastructure and technology, there are still significant challenges in terms of human resource quality and the industry's readiness to adapt to technological advancements. Therefore, more targeted policies are needed to optimize Indonesia's potential in facing the industrial revolution.

This study explores the marketing strategies used by traders in Pasar Besar, Pasuruan City in dealing with changes in consumer behavior in the digital era. Data were obtained through semi-structured interviews and questionnaires, involving traders representing various types of products and marketing methods. Analysis was conducted qualitatively to explore key themes and quantitatively to identify patterns and trends. The results show that traditional marketing (direct selling) is still relevant because direct interaction creates emotional connections and increases buyer loyalty. However, this approach faces challenges due to the shift in buyer preferences to online shopping. Meanwhile, online marketing offers wider market reach, cost efficiency, and time flexibility, although its success is highly dependent on promotional capabilities and delivery management. The combination of traditional and online strategies has proven effective in reaching various buyer segments, providing significant sales increases. This approach requires careful planning to optimize the benefits of both methods without increasing operational costs. By understanding market needs and adjusting strategies, traders can maximize the potential of both approaches to achieve success amidst changing times.

The research analyzes to understand the influence of financial intelligence, financial literacy, business innovation and risk management on the financial performance of MSMEs in Surabaya. MSMEs are an important sector in the Indonesian economy, but many MSME actors still experience resistance, especially in terms of financial management. Data was collected through questionnaires from 60 respondents who are MSME actors in Surabaya, using a quantitative approach.  The research results show that the majority of MSME players have limited understanding of financial management, including financial recording and reporting. Even though financial literacy and financial intelligence are recognized as important, the results of statistical analysis show that these two variables do not have a significant influence on the financial performance of MSMEs partially. However, training and education related to financial literacy is still needed because it has great potential to increase the financial resilience of MSMEs in the long term. This research also highlights that business innovation and the application of risk management can help MSMEs face market dynamics and economic challenges. Overall, this research provides an illustration that MSMEs need additional support, both through training and the use of technology, to be able to increase their competitiveness and business desires.

Education on the Concept of Waste Bank, Green Economy, and Circulating Money to the Community is carried out in order to understand how its application becomes a household income opportunity, for example by becoming a new source of income from saving household waste that has been applied so that it is able to read the economic and environmental problems that occur. How the impact of the Waste Bank on income from household waste. Which is related to improving household welfare through community knowledge / understanding related to Waste Bank, Green Economy, and Circulating Money. From this community service, the results show that with the existence of the Waste Bank, the application of the Green Economy concept can be seen from the collection of household waste easily collected at the Waste Bank, the community becomes a customer, has savings, withdraws money, then continues consumption shopping from the money, which means there is buying and selling activity in the market because there is money circulating in the community. This affects economic activity in the Medan Belawan sub-district.

Digital society was born from the process of developing information technology which has formed a new world or new community, namely between the real world and the virtual world (cyber). The aim of this research is to discuss the importance of understanding the challenges and opportunities faced by society. In the use of digital technology, which is increasingly growing rapidly, marked by advances in information and communication technology, it is facing various significant challenges, including the digital divide, privacy and data security issues, as well as disruption of social values. Inequality in access to technology deepens social and economic disparities, while privacy and data security concerns raise concerns regarding the scope of personal information. But digital society also offers great opportunities, such as increased access to information that empowers individuals and groups, and the creation of virtual communities that support social solidarity and innovation. This research uses qualitative methods using data analysis through literature study. The qualitative approach was chosen because this research aims to obtain an understanding and explanation of the phenomenon of digital society with complex and varied challenges and opportunities from the perspective of the subjects involved. Data and information are obtained from various sources, including scientific journals, books, research reports, and online articles.

This study aims to develop a color detection application based on microcontrollers as an intelligent solution for visual identification. The application is designed to accurately detect and identify color spectrums using a color sensor integrated with a microcontroller. A project management approach in informatics engineering was applied to ensure the effective design and implementation of the system. A qualitative descriptive method was employed in this research, including data collection through device testing and interviews with potential users. The results demonstrate that the application can recognize colors with high accuracy, making it applicable across various fields such as industry, education, and assistive technology. Supporting factors for the application's success include hardware and software compatibility, while the main challenges involve the impact of light intensity on sensor performance. Further development is recommended to enhance the application’s performance in more diverse operational environments.

Income zakat is a financial instrument with great potential in regional economic development, including in South Labuhanbatu Regency. This research aims to analyze the role of income zakat in improving community welfare and infrastructure development in the area. The method used in this research is a qualitative approach by collecting data through interviews, observation and documentation studies. The research results show that income zakat can make a significant contribution to social and economic programs, as well as encourage community participation in development. Therefore, effective zakat management can be one solution to overcome the problem of poverty and social inequality in South Labuhanbatu Regency.

Law Number 1 of 2023 concerning the Criminal Code (KUHP) is an important milestone in criminal law reform in Indonesia. This study aims to analyze the innovations presented in the new Criminal Code and the challenges of its implementation. Therefore, based on the legal reform through the latest Criminal Code, it can be seen what the reforms in criminal law are according to Law Number : 1 of 2023 concerning the Criminal Code, why Law Number: 1 of 2023 concerning the Criminal Code needs to be reformed, and how the implementation will be in the future in the application of Law Number: 1 of 2023 concerning the Criminal Code. This study uses a juridical-normative method with a statutory and conceptual approach, this study found that the new Criminal Code introduces the concept of restorative justice , recognition of customary law, and protection of vulnerable groups as a step towards modernization. However, its implementation faces challenges, such as the readiness of law enforcement officers, harmonization of customary and national law, and the potential for misuse of articles that are considered controversial. Nevertheless, the new Criminal Code has the prospect of strengthening Indonesia's criminal law system if supported by strict supervision, training of law enforcement officers, and involvement of various stakeholders. This reform is expected to create a legal system that is fairer, more responsive, and more relevant to the needs of society.  

In an increasingly competitive era of globalization, the role of human capital has become the main focus of economic development in various countries, including Indonesia. Through descriptive qualitative analysis of various existing literature, this study is expected to provide a deeper understanding of the dynamics of the relationship between human capital and economic growth in Indonesia. The research shows that investment in education and health can drive economic growth, with high human capital going straight to the level of economic growth in Indonesia. Countries that align human capital development with labor market needs tend to benefit more.

Green Management has become an important strategy for companies to face environmental challenges while increasing competitiveness in the global market. This study aims to analyze the implementation of Green Management as a strategic approach in increasing the company's competitive advantage. The research method used is a literature review of various relevant previous studies, including the concept of Green Management, its impact on operational efficiency, product innovation, and corporate image. The results of the analysis show that the adoption of Green Management contributes significantly to reducing operational costs through energy efficiency and waste management. In addition, companies that implement sustainable practices succeed in creating added value for consumers, increasing customer loyalty, and strengthening market positions. This study also identifies several challenges, including initial implementation costs and organizational resistance, which can be overcome through government policy support and increasing environmental awareness among stakeholders. Thus, Green Management not only supports environmental sustainability goals but also provides strategic advantages for companies in the long term.

The purpose of this study was to analyze the effect of the use of KIP-Kuliah costs and financial literacy levels on student needs. The study was conducted on 45 KIP-Kuliah recipient students at Universitas PGRI Wiranegara. Data collection was carried out using a questionnaire designed to test the variables of KIP-Kuliah living costs, financial literacy, and student needs. The data were then analyzed using multiple linear regression methods. Based on the results of the study, the level of financial literacy has a positive and significant effect on student needs, with a coefficient of determination of approximately 0.596 (p <0.05). In contrast, the use of KIP-Kuliah living costs does not have a significant effect on student needs (p>0.05). Overall, these variables have an average contribution of 39.9% to the student needs variable. This shows that financial literacy is an important component in maximizing the use of knowledge by students to meet their master's needs. Based on the research findings, steps that can be taken include increasing literacy through education or training programs and evaluating the KIP-Kuliah program to ensure that the funds are used effectively.

The aim of this research is to analyze the influence of student autonomy and financial behavior on planning pocket money for students receiving the KIP-K scholarship for the Business Education undergraduate program at PGRI Wiranegara University. The research method used is a quantitative approach with a correlational design. Data was collected through questionnaires distributed to 55 people selected using purposive sampling techniques. The results of linear regression analysis show that student independence has a significant influence on pocket money planning and financial behavior. At the same time, these two variables also have a significant influence on students' pocket money plans. This study shows how important it is for students to use their pocket money wisely to support academic success and financial stability. These findings will make a major contribution to the development of financial management guidelines for students, especially KIP-K undergraduate students.

The purpose of this study is to determine how individual taxpayer compliance in Bukir Village, Pasuruan City, is impacted by the degree of tax literacy and awareness. This study employs a quantitative methodology, causality design, and basic random sampling procedures with 22 participants. Questionnaires were used to gather data, and multiple linear regression was used for analysis. The study's findings suggest that taxpayer knowledge significantly influences tax compliance, while tax literacy has no discernible effect. According to this research, raising tax awareness rather than just tax literacy has a greater impact on promoting compliance. This study has significant ramifications for how the government can develop plans to increase tax compliance through initiatives for inclusiveness and tax knowledge.

This study aims to analyze the influence of P2MW Program participation and financial management on the entrepreneurial spirit of Universitas PGRI Wiranegara students. The research employs a quantitative approach with a causal-comparative design. Data were collected through questionnaires distributed to 55 students who participated in the P2MW Program from 2022 to 2024, using a census technique. Analysis was conducted using SPSS software to examine the relationship between variables.   This study highlights the importance of financial management and entrepreneurship programs in shaping students' entrepreneurial spirit.The findings are expected to contribute to the development of entrepreneurship training strategies in academic environments to produce competent and creative young entrepreneurs”

This research seeks to explore how Part-Time Work and Time Management influence students' academic performance. A quantitative methodology was employed to investigate the relationship between the independent variables, part-time work and time management, and the dependent variable, academic achievement. The study focused on students from Universitas PGRI Wiranegara during the 2021–2024 period who are actively engaged in part-time work. The sample was selected using a probability sampling method, ensuring every student in the population had an equal chance of inclusion. Data collection was conducted through a questionnaire, which underwent validity and reliability testing.  The findings revealed that part-time work significantly affects academic performance, with both positive and negative outcomes, depending on how well students manage their time. Additionally, effective time management proved to be a crucial factor in enhancing academic performance, even when students juggle their time between work and study. Further analysis indicated that both variables collectively have a meaningful impact on academic achievement. This research underscores the critical role of time management skills for students balancing work and study and highlights the importance of institutional support in helping students maintain this balance. 

This research aims to evaluate the impact of time management and activeness in organizations on the academic achievement of Economics Education students at PGRI Wiranegara University. Using a quantitative approach, data was collected through questionnaires given to 60 students and analyzed using the multiple linear regression method. The results of the analysis show that there is a significant positive relationship between good time management and active participation in organizations on student academic achievement. These findings emphasize the importance of personal discipline and extracurricular activities in supporting academic success.