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Mobile commerce has become a crucial element in the business world, opening up new opportunities to increase efficiency and effectiveness in operator card sales. This research aims to investigate the extent to which the use of mobile commerce can be applied to improve operator card sales performance. Research methods include customer surveys, transactional data analysis, and interviews with relevant stakeholders. Data was collected to evaluate mobile commerce adoption, factors influencing usage, and its impact on increasing operator card sales. The research results show that the use of mobile commerce has significant potential to optimize the operator's card sales process. Factors such as user convenience, transaction security, and accessibility of product information play an important role in the acceptance of this technology. By implementing mobile commerce effectively, companies can expand market share, increase customer satisfaction, and achieve sustainable business growth. These findings provide strategic insight for developing business models that are more adaptive to mobile commerce trends. Practical implications of the research results are also discussed, providing guidance for telecommunications companies and operator card providers in increasing the use of mobile commerce as an innovative sales strategy.

The State Revenue and Expenditure Budget (APBN) is a fundamental fiscal policy instrument for realizing national development and public welfare. This study aims to analyze the correlation between APBN management and Indonesia’s economic growth, focusing on the effectiveness of government spending and oversight of budget misappropriations. Based on the 2023 audit report by the Supreme Audit Agency (BPK), financial losses due to APBN mismanagement reached IDR 8.2 trillion, highlighting the weakness in financial oversight and transparency. Using a descriptive qualitative approach, this study explores the significance of budget efficiency and the implementation of APBN’s fiscal functions in supporting macroeconomic stability. The findings suggest that government spending significantly influences economic growth, yet its effectiveness is heavily dependent on robust monitoring systems and sound fiscal strategies. Therefore, strengthening fiscal transparency and supervision is crucial to prevent state losses and promote equitable development.

The purpose of this article is to examine how customer happiness at Kenzie Barbershop in Medan is impacted by pricing, location, and service quality. 96 respondents (customers) made up the sample for the quantitative approval. The findings indicate that customer happiness is significantly positively impacted by service quality, with location and pricing coming in second and third. The results indicate that in order to boost client happiness, Kenzie Barbershop should give priority to enhancing service quality. In order to draw in and keep clients, the barbershop should also think about its advantageous location and affordable prices.At Kenzie Barbershop, pricing, location, and service quality all have a positive and considerable simultaneous impact on client satisfaction.

Competition in the business world today is increasingly fierce. This is also felt business people in the welding workshop services sector. The sampling method used is Incidental Sampling Method. The sample in this study was 34 people customers from the JJ Welding Workshop in Medan City and then an analysis was carried out on data obtained using quantitative data analysis. Analysis Quantitative includes: validity and reliability tests, classical assumption tests, regression analysis multiplex, hypothesis testing via t test and F test, and coefficient analysis determination. The results of this scientific research: Service Quality, Price and Location simultaneously have a positive and significant effect on customer satisfaction at the JJ Welding Workshop in Medan City.

The interest of PPAk students in obtaining Chartered Accountant (CA) certification can enhance their competitiveness and marketability in the workforce by providing additional evidence of competence beyond academic degrees, with the quality and expertise they possess. This research aims to determine the influence of understanding levels, career perceptions, and quality motivation on the interest of PPAk students in pursuing CA certification. The study was conducted at the Faculty of Economics and Business, Udayana University, as the best state university in Bali that offers a PPAk study program with quality graduate students, with a sample of 78 PPAk students selected using non-probability sampling method with saturated sampling technique. This research proves that, based on the Theory of Planned Behavior, the level of understanding regarding students career perceptions affects the interest of PPAk students in pursuing CA certification. Maslow's theory can be used as a basis for understanding the influence of motivating factors for PPAk students regarding CA certification. The Faculty of Economics and Business at Udayana University can benefit from this research by better understanding how understanding levels, career perceptions, and quality motivation affect PPAk students' interest in pursuing CA certification. This information can then be used to assess the factors influencing PPAk students' interest.  According to this study, PPAk students' interest in obtaining CA certification is positively and significantly impacted by their comprehension levels, career perceptions, and quality motivation.

Public finance is a key element in state governance, especially in the collection and allocation of funds for public services and government. In the Islamic tradition, the concept of public finance has developed since the time of the Prophet Muhammad SAW with sharia principles such as justice, transparency, and accountability to achieve prosperity (falah) in the world and the hereafter. In the modern era, Islamic public finance faces new challenges and opportunities, especially through digitalization and economic globalization. Technologies such as blockchain and big data open up opportunities to increase the effectiveness and openness of Islamic public financial management. Innovations in sharia financial instruments such as zakat, waqf, and sukuk further strengthen the contribution of Islamic public finance to social and economic development. However, challenges such as low public understanding of sharia finance, gaps in access to technology, and the need for supporting regulations and infrastructure are still obstacles. Issues of fiscal sustainability, debt management, and the development of adaptive sharia instruments are also important concerns in the dynamics of the global economy.

In the framework of Islamic economics, which places a strong emphasis on social justice and ethics, fiscal policy is crucial in controlling a nation's economy. The necessity to comprehend how fiscal policy can be executed in line with sharia principles in order to attain public welfare serves as the backdrop for this study.  This study's goal is to investigate the connection between Islamic economics and fiscal policy and evaluate how it affects the general welfare. The approach is library research, which involves gathering and examining a variety of works pertaining to Islamic economics' fiscal policy. The findings demonstrate how fiscal policies rooted in Islamic principles, like zakat and charity, can promote equitable and inclusive economic growth. In the Islamic system, fiscal policy fosters social and spiritual peace in addition to financial welfare. To sum up, fiscal policies that adhere to sharia principles can establish a just, durable, and advantageous economic structure that benefits all societal levels. Therefore, in order to attain economic stability and overall welfare, it is crucial that the government execute fiscal policies that are consistent with Islamic beliefs.

The rise in Value Added Tax (VAT) from 11% to 12%, which was put into effect in January 2025, has elicited a range of reactions from Indonesian households, particularly those in the urban middle class. This research intends to investigate the effects of the VAT change on consumption habits among this group. Information was gathered through a survey conducted with 400 households in Jakarta, Surabaya, and Bandung utilizing a stratified random sampling technique. A quantitative analysis was performed using multiple linear regression. The findings indicate that while the overall tax burden on basic consumption did not rise significantly due to various mitigating measures, the public's perception of the VAT hike still resulted in a decline in spending—particularly on non-essential items and services. This result underscores the importance of fiscal perception in influencing household consumption patterns. The study suggests that fiscal transparency, public awareness campaigns, and compensatory policies are essential for preserving middle-class purchasing power during initiatives aimed at enhancing national tax revenue.

This study aims to examine the impact of CEO turnover on earnings management in non-financial companies listed on the Indonesia Stock Exchange (BEI) during the period of 2018–2023, with independent commissioners as a moderating variable. Multiple linear regression is used as the model, and the results show that CEO turnover has a significant negative impact on earnings management, where the new CEO tends to engage in earnings management through Big Bath Accounting to improve future performance. Furthermore, independent commissioners have been proven to significantly moderate the relationship between CEO turnover and earnings management, with a higher proportion of independent commissioners in the board of commissioners weakening the negative effect of CEO turnover on earnings management. Control variables such as leverage, profitability, and company size also have a significant impact on earnings management practices. This study contributes to the development of corporate governance in Indonesia, particularly regarding the role of independent commissioners in controlling earnings management practices. The findings are expected to provide insights for investors and regulators in assessing the risks of financial report manipulation and improving transparency and accountability in companies listed on the stock exchange.

This article discusses the effect of tax policy on income distribution in developing countries. Tax is a fiscal instrument that is not only used to finance state expenditure, but also as a tool to reduce economic inequality. This study analyzes how progressive tax system, income tax collection, and consumption tax impact income redistribution in several developing countries. The secondary data used comes from World Bank, IMF, and other scholarly publications. The analysis shows that fair and progressive tax policies can help reduce income inequality. However, many developing countries face challenges in implementing effective tax systems, including low compliance and regressive tax structures. Therefore, comprehensive fiscal policy reforms are needed so that taxes can truly serve as an effective income distribution tool.  

This study aims to analyze the effect of financial variables—namely firm size, profitability, and capital structure (debt to equity ratio)—on dividend policy in energy sector companies listed on the Indonesia Stock Exchange during the period 2019–2023. The method used is multiple linear regression with secondary data obtained from financial statements and annual reports, selected through purposive sampling, comprising 13 companies and 65 observations. The analysis results indicate that firm size has a significant positive effect on dividend policy, while profitability (ROA) and capital structure (debt to equity ratio) have significant negative effects. These findings confirm that larger firms tend to pay higher dividends, whereas high profitability and leverage exert downward pressure on dividend policy. This study contributes to the development of financial literature concerning the determinants of dividend policy in the energy sector.

This study aims to reveal Financial Behavior and Financial Attitude influence the development of micro, small and medium enterprises in Jambi City. This thesis uses a quantitative approach using multiple regression statistical analysis methods partially and simultaneously with a sample of 60 MSMEs. The results of the study indicate that Financial Behavior has a significant influence on the development of MSMEs in Jambi City. Financial attitude has a significant influence on the development of MSMEs in Jambi City. Financial Behavior and Financial Attitude together or simultaneously have a significant influence on the development of MSMEs in Jambi City. In business development, good knowledge is needed to help MSMEs to be innovative and produce new ideas to develop their businesses and knowledge management can help companies to develop a healthy and positive work culture.  

The development of digital technology has driven fundamental changes in management accounting practices, which no longer serve merely as internal recording tools but have transformed into strategic support systems for business decision-making. This article aims to systematically examine the role of technology-based management accounting in supporting decisions at the strategic, operational, and tactical levels. This study employs a Systematic Literature Review (SLR) method on 20 relevant scientific articles published between 2021 and 2025. The findings indicate that the integration of technologies such as ERP, cloud accounting, artificial intelligence (AI), and big data can enhance the accuracy, speed, and efficiency of managerial decision-making. Additionally, it was found that the implementation of technology significantly impacts operational efficiency and a company's competitiveness. However, the success of implementing technology-based management accounting systems heavily depends on organizational readiness, human resource competencies, as well as supportive work structures and cultures. This article also identifies gaps in the literature, particularly in the context of SMEs, which present important opportunities for future research.

This research is motivated by the limited workforce at Risse Convection, where this convection has not been able to increase income significantly due to limited production capacity caused by a lack of qualified workforce. The aim of this research is to provide concrete recommendations for Risse Convection in developing an effective human resource development strategy to deal with workforce limitations and meet demand for sharia clothing products. The following is the essence of the research based on the problem formulation for copra entrepreneurs in Nagari Lansek Kadok: the majority of copra entrepreneurs in Nagari Lansek Kadok, South Rao District, Pasaman Regency, prioritize excellent service to customers and analyze the growth of their business to increase people's income. Because most of the residents of Nagari Lansek Kadok have lower middle class incomes, the community still views the purchase price given by the seller (copra entrepreneur) as reasonable. The business strategies of Nagari Lansek Kadok copra entrepreneurs, the factors that hinder these entrepreneurs, and the development strategies carried out by traders in this area are things that need to be improved if the residents of Nagari Lansek Kadok, South Rao District, Pasaman Regency can make improvements. to see an increase in their income. The reason behind this is that they continuously incorporate new ideas into the development of their company. Based on the research results, it can be concluded that the human resource development strategy to overcome the limited workforce in Risse Convection Sungai Pua, Agam Regency is: 1. Lack of workforce at Risse Konveksi resulted in reduced production of sharia clothing on the market, workforce competency occurred due to the lack of special training for employees, resulting in the work being completed more slowly or not on time. To overcome this problem, Risse Convection implements an annual reward system, and employee training is carried out personally. For new employees, Risse Convection uses its convection advantages in innovative sharia clothing designs to be able to recruit employees from the surrounding area or outside the village/nagari as well as the use of social media to promote new design innovations to reach a wider audience and increase brand visibility. 2. By using the SO (Strength-Opportunity) strategy method, namely optimizing existing strengths by taking advantage of existing opportunities. The SO (Strength-Opportunity) strategy that can be applied in increasing employment at Risse Convection is: utilizing excellence in innovative sharia clothing design to recruit employees from the surrounding area or outside the village/nagari and maintaining an annual reward system for employees who work hard to improve motivation and productivity.

The role of hadith in Islamic economics holds fundamental significance, particularly in shaping the ethics of consumption and production rooted in Islamic spiritual and moral values. In the face of increasing consumerism and unsustainable production systems, the sayings of Prophet Muhammad peace be upon him offer practical guidance that emphasizes simplicity, honesty, and social responsibility. This study employs a literature review approach to explore the contribution of hadith in constructing an economic system that is not only halal but also ethical and sustainable. The findings indicate that integrating hadith values into economic activities can serve as a normative solution to contemporary economic challenges.

Climate change is a global challenge that affects various aspects of life, including economic development. The concept of green budgeting has emerged as an important strategy to ensure the efficiency of public spending while supporting sustainable development in Indonesia. This research analyzes the potential of green budgeting to enhance the efficiency of environmental budget management, focusing on public fiscal policies that align with sustainability. By implementing mechanisms such as climate-based budgeting (CBT), the government can increase the budget for programs aimed at mitigating and adapting to the impacts of climate change, but also faces structural challenges such as a lack of human resources and the absence of a comprehensive oversight system. This study adopts a qualitative approach to identify the relationship between public expenditure efficiency and the implementation of green budgeting in development policy, using literature review methods. Research results show that the distribution of green budgets in the state budget (APBN) is still limited, indicating a potential inefficiency in fund allocation. Therefore, it is necessary to enhance institutional capacity, integrate monitoring systems, and commit to implementing fiscal policies that consider the environment by both the central and local governments.    

This study aims to analyze the effect of retail layout on customer satisfaction levels at PT Trans Retail Medan Carrefour. In an increasingly competitive retail industry, store layout is one of the strategic factors that can affect comfort, shopping efficiency, and customer perceptions of service quality. This study uses a quantitative approach with descriptive and associative methods, involving 60 respondents who are active customers of Transmart Carrefour Medan. Data collection techniques were carried out through distributing questionnaires and direct observation. The results of multiple linear regression analysis show that retail layout has a significant effect on customer satisfaction, with a contribution of 75.9% to the variation in satisfaction levels. The layout factors that contribute the most include product placement, aisle design, lighting, signage, and ease of access between areas. These findings emphasize the importance of optimizing store layout as a strategy to improve the shopping experience and customer loyalty. Thus, retail management is advised to continue to evaluate and innovate in spatial planning in order to meet consumer expectations sustainably.  

This study aims to analyze the impact of general allocation funds, agglomeration, and human development index on regional inequality in Eastern Indonesia during the period 2019–2023. Regional inequality remains a crucial issue in Indonesia's development agenda, especially in the eastern region, which has experienced slower growth and uneven provision of public services. This study uses panel data regression analysis with secondary data. The results indicate that general allocation funds and the human development index have a significant negative impact on regional inequality, suggesting that increased fund transfers and improvements in human development can reduce inequality. Conversely, agglomeration has a significant positive impact, suggesting that economic concentration can widen disparities between regions. These findings highlight the importance of equitable development policies and investment in human capital to reduce regional disparities.

This study aims to analyze internal factors that influence the tendency of accounting fraud in Village Credit Institutions (Lembaga Perkreditan Desa/LPD) in Badung Regency. The research is based on the fraud triangle theory, which highlights conditions that may trigger fraudulent behavior. A quantitative approach was employed, with data collected through questionnaires distributed to the heads and treasurers of each LPD. The study population consisted of 115 LPDs, with a sample of 54 LPDs selected using purposive sampling. Data analysis was conducted using multiple linear regression with SPSS version 26 to examine the effects of internal control, human resource competence, compliance with accounting rules, and ethical organizational culture on the tendency of accounting fraud. The results indicate that internal control, human resource competence, compliance with accounting standards, and ethical organizational culture all have a negative and significant effect on the tendency of accounting fraud. These findings underscore the importance of strengthening internal controls, enhancing employee competence, adhering to accounting standards, and fostering an ethical organizational culture to minimize the occurrence of accounting fraud in LPD financial management.  

This study uses GCG self-assessment as a moderating variable to investigate how risk management, in particular operational, credit, and liquidity risk, affects financial performance. utilizing secondary and quantitative data from the websites of the Financial Services Authority (OJK) and each Rural Bank (BPR) for the 2019–2023 timeframe. Purposive sampling was the approach utilized to acquire the study's sample. There are 17 rural banks included in the sample size. The Structural Equation Modeling (SEM) approach and the SmartPLS 3.2.9 analysis tool are used in research data processing. The findings of the study demonstrate that operational risk significantly and negatively impacts financial performance. Liquidity risk has a positive but not significant effect on financial performance, while credit risk has a negative impact. This study also discovered that while GCG self-assessment was able to moderate the association between credit risk and financial performance, it was unable to moderate the relationship between financial performance and operational risk or liquidity risk.