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Energy subsidy policy has become one of the key strategies of the Indonesian government in its efforts to improve public welfare, particularly for low-income groups. By subsidizing fuel (BBM), 3-kg LPG, and electricity tariffs, the government aims to stabilize energy prices to make them more affordable for the poor. However, the effectiveness of this policy in achieving social welfare goals remains debatable, especially regarding the accuracy of subsidy distribution. This study aims to analyze the impact of energy subsidies on the welfare of poor households in Indonesia using both qualitative and quantitative approaches based on secondary data from BPS, the Ministry of Finance, and reports from international institutions such as the World Bank and the IMF. The analysis shows that although energy subsidies provide direct benefits by reducing the household expenses of the poor, a significant portion of the subsidies is actually enjoyed by middle- and high-income households. This unequal distribution reduces the effectiveness of subsidies as a tool for promoting welfare equity. Therefore, reform of energy subsidy policies is needed to improve targeting accuracy, such as by converting subsidies into direct cash transfers based on social data. These findings offer important implications for the formulation of more efficient and equitable fiscal and social protection policies in the future.

To achieve optimal funding, an effective marketing strategy is needed for the success of the company. The Boston Consulting Group (BCG) Matrix functions as an analytical tool designed to improve performance through mapping between units based on growth rates and relative market share. This research is a field study with a qualitative descriptive approach. The focus of this study is the daily products of KSP Gunung Slamet Ajibarang Branch. The data collection methods applied by the researcher consist of observation, structured interviews, and documentation. The findings of this study describe the product position and strategies that can be implemented by considering market growth and existing market share. Daily products are in the cash cow category with market growth of 6.66% and a relative market share of around 1.10. Strategies that can be implemented include increasing productivity and quality to ensure competitiveness and provide value to consumers.

This study aims to analyze the influence of the Sales Accounting Information System and the Cash Receipt Accounting Information System on Internal Control at PT Alfa Scorpii, Bilal Branch. The population in this study was 38 employees, with a sampling technique using the census method, so that the entire population was used as a research sample. The approach used in this study is quantitative associative, with data analysis techniques using Multiple Linear Regression Analysis. Data processing was carried out using SPSS version 23. The results of the study indicate that the Sales Accounting Information System has a partial positive effect on Internal Control. In addition, the Cash Receipt Accounting Information System also has a partial positive effect on Internal Control. Simultaneously, the Sales Accounting Information System and the Cash Receipt Accounting Information System have a positive and significant effect on Internal Control.

Along with the rapid advancement of digital technology, the practice of zakat payment has also evolved, such as by making non-cash zakat payments online. Online zakat payment offers the potential to reach zakat givers and recipients more broadly, as well as to increase efficiency in the collection and distribution of zakat funds through a digital system. However, this online zakat payment system still raises debates among the public regarding the validity of its implementation and the law, which is considered unclear because the method was not found in the time of the Prophet Muhammad SAW. Therefore, this research was conducted to examine the concept, Islamic legal review, advantages and disadvantages, as well as challenges and solutions in the application of the online non-cash zakat payment system from the perspective of Islamic law. This research uses normative legal methods in qualitative form and by conducting a literature study of literature or library materials. The findings of this research show that online non-cash zakat payments are sharia-acceptable as long as they fulfill the pillars and conditions of zakat and are carried out by official amil zakat institutions or platforms affiliated with amil zakat institutions.

Batik Tanah Liek is one form of Minangkabau cultural heritage that has a unique coloring process that uses natural materials in the form of clay. This study aims to analyze the business planning of Batik Tanah Liek from two main aspects, namely marketing and finance. The method used is a descriptive approach with secondary data and a five-year financial projection simulation. The marketing strategy is focused on cost-based pricing and digital promotion through social media, participation in cultural events, and partnerships with local business actors. Financial analysis includes profit and loss projections, cash flow, and break-even point (BEP) analysis. The results show that the strategy developed is able to provide significant profit growth potential and healthy cash flow. These findings indicate that Batik Tanah Liek has the potential to develop as a competitive and sustainable local fashion brand.

This study aims to determine the level, attribute, and stimulus most considered by respondents in choosing expedition services. The method used is conjoint analysis by applying the conjoint analysis full-profile method to design the stimulus. The attributes and levels used are delivery type (ECO, REG, express, and same day), payment methods (cash and online transfers), service promotions (cost discounts and goods pick-up), and service responsiveness (responses to damage or loss of goods and responses to late delivery). The results of research conducted on 150 respondents showed that delivery type is the most preferred attribute with a value of 0,324. The levels with the largest part-worth of each attribute are REG (0.335), online transfers (0.210), cost discounts (0.270), and response to damage or loss of goods (0.250). The most popular stimulus is expedition services with standard shipping (REG), online transfers, cost discounts, and responses to damage or loss of goods.

This research explores the strategic positioning of Pegadaian UPC Ajibarang’s products using the Boston Consulting Group (BCG) matrix as a tool for evaluating market performance and future potential. Pegadaian plays a crucial role as a microfinance institution by offering accessible financial solutions such as gold/jewelry pawning, gold savings (digital and physical), installment-based precious metal purchases, electronic pledging, KUR based on vehicle ownership documents, and Hajj savings plans. The study employs a qualitative descriptive approach, gathering insights from comprehensive interviews with both employees and customers. Findings indicate that each product faces unique obstacles and opportunities. Key challenges include customer dissatisfaction regarding service quality, limited adoption of cashless transactions by elderly clients, and traditional promotional methods relying on brochures and word-of-mouth. By mapping products based on market share and growth prospects through the BCG matrix, the study identifies which offerings should be prioritized for development, stability, or rebranding. In response, it is recommended that Pegadaian UPC Ajibarang enhance its marketing and customer service strategies, broaden digital engagement efforts, and introduce user-friendly technological solutions for older clientele. These steps are essential to strengthen competitiveness and ensure long-term sustainable growth for their most promising financial products.

This research discusses the implementation of a non-cash payment system in Betun City, Malacca Regency. This study aims to find out how to implement the non-cash payment system, as well as to find out the supporting and inhibiting factors in the implementation of non-cash payments. This study uses a qualitative research approach with a qualitative descriptive research type. The data sources used in this study are primary data and secondary data. The data collection techniques in this study are observation, interviews and documentation. The results of this study show that the implementation of the non-cash payment system in Betun City, Malacca Regency has not been fully implemented by the people of Betun City, Malacca Regency using non-cash payments. Supporting factors in the implementation of the non-cash payment system in Betun City, Malacca Regency, are the cooperation between banks and the government and socialization to the community. The factors inhibiting the implementation of non-cash payments in the city of Betun, Malacca Regency are still low human resources and unstable internet networks.

This study aims to find out how Program Keluarga Harapan (PKH) in reducing poverty in Molibagu Village, Bolaang Uki District, South Bolaang Mongondow Regency and analyze what factors affect the effectiveness of Program Keluarga Harapan (PKH) in reducing poverty in Molibagu Village, Bolaang Uki District, South Bolaang Mongondow Regency. By using a qualitative method, a descriptive approach with an ethnographic research design. Data collection techniques through interviews, observations and documentation. Data analysis is carried out by means of data reduction, data presentation, and conclusion drawn. The results of the study show that Program Keluarga Harapan (PKH) in Molibagu Village, Bolaang Uki District, South Bolaang Mongondow Regency aims to reduce poverty by providing cash assistance to very poor families, especially those who have vulnerable members such as toddlers, pregnant women, school-age children, the elderly, and people with disabilities. Through this assistance, Program Keluarga Harapan (PKH) focuses on increasing family access to education, health, and welfare, so that it can reduce the economic burden they face. The factors that affect the effectiveness of Program Keluarga Harapan (PKH) in Molibagu Village, Bolaang Uki District are internal and external factors. Internal factors ensure the effectiveness of Program Keluarga Harapan (PKH) by ensuring the accuracy of aid receipts, smooth administration, recipient satisfaction, and officer performance in data collection, distribution, and mentoring. External factors focus on improving family welfare through access to quality education, as well as the social and economic impacts that can be obtained from employment opportunities, business capital, and market support that support family economic development.

This research aims to analyze the effect of free cash flow on financial distress through return on assets and debt to assets ratio in the pharmaceutical subsector listed on the Indonesia Stock Exchange (BEI) during the period of 2020-2023. The analytical methods employed include descriptive analysis, correlation analysis, classical assumption testing, multiple linear regression analysis, and path analysis. The tool used for analysis is SPSS Version 25. The population consists of 13 companies, and through purposive sampling, a sample of 10 companies was obtained, resulting in a total of 40 firm observations over the 4-year period. The findings indicate that free cash flow has a negative effect on financial distress. Additionally, free cash flow positively influences both return on assets and debt to assets ratio. Return on assets has been proven to mediate the effect of free cash flow on financial distress, while debt to assets ratio does not demonstrate significant mediating capability. The originality of this research builds upon previous studies by introducing return on assets as a moderating variable and also incorporates debt to assets ratio as a moderating variable in the analysis.

This study uses a qualitative literature review method to analyze the impact of social protection programs on poverty reduction in urban areas from a public economics perspective. The main focus of this research is to evaluate the effectiveness of various government social interventions such as cash assistance, basic needs subsidies, and social security, based on scholarly literature, journals, and official policy documents. Social protection programs are considered vital instruments in improving the welfare of poor and vulnerable populations, especially in urban environments with complex socio-economic dynamics. The findings show that well-planned and well-targeted social protection plays a significant role in reducing household expenditures among the poor, increasing purchasing power, and strengthening economic resilience. In addition, social protection can encourage economic participation among vulnerable groups through empowerment and improved access to basic services. This study also highlights the importance of institutional synergy and continuous evaluation to ensure that social protection policies have a long-term impact on poverty alleviation.

With 65 million entities, micro, small, and medium enterprises (MSMEs) form the backbone of the Indonesian economy, contributing around 61% of the country's gross domestic product (GDP) and employing 97% of the working population. Despite their strategic role, most MSMEs still face various challenges, such as low adaptability to changes in the business environment, lack of planning strategies, minimal innovation, and limitations in utilizing technology. On the other hand, current consumer behavior increasingly demands quality products and practical services, including in terms of payment systems. Along with the development of the digital era, non-cash payment systems, such as e-money and QR codes, have experienced rapid growth and become important elements in encouraging financial inclusion and transaction efficiency. QRIS (Quick Response Code Indonesian Standard) is present as an innovative solution that allows MSMEs to make transactions quickly, safely, and easily by simply scanning a QR code. Realizing the importance of utilizing this technology, the community service (PkM) team conducted training activities on the creation and use of QRIS for the "Zea Ice" Orange Juice micro business actor in Deltasari Indah, Sidoarjo, East Java. This activity includes QR code creation, printing, and attaching barcodes to kiosks, as well as technical education related to their use. This initiative is expected to increase transaction efficiency, encourage the implementation of digitalization, and increase the competitiveness of MSMEs in an increasingly competitive market.

PT Bank Syariah's use of mudharabah concepts in Islamic accounting is examined in this paper. An agreement for profit sharing between the fund manager (mudharib) and the fund owner (shahibul maal) is known as mudharabah. The purpose of this research is to investigate how well mudharabah concepts align with the National Sharia Council's Fatwa and PSAK No. 105. The results show that PT Bank Syariah has applied mudharabah accounting principles in accordance with PSAK 105 in measuring, recognizing, presenting, and disclosing mudharabah financing transactions. However, the implementation of mudharabah pillars and conditions has not fully complied with the Fatwa of the National Sharia Council. Transaction recording uses the completion date method and cash recognition. Mudharabah investments are presented at their carrying value. Nevertheless, the portion of mudharabah financing is still smaller compared to murabahah contracts. This study concludes that PT Bank Syariah needs to improve the conformity of mudharabah principles with the Fatwa of the National Sharia Council.

This study aims to analyze the effect of discounts and cashback on consumer purchasing decisions on the Shopee e-commerce platform. Using a quantitative approach, data were collected through questionnaires distributed to 100 respondents who are active Shopee users. The results of the analysis show that discounts have a positive and significant effect on purchasing decisions, where consumers tend to be more interested in shopping when offered attractive discounts. In addition, cashback programs have also been shown to increase product appeal and contribute significantly to purchasing decisions. This study concludes that both discounts and cashback simultaneously influence consumer purchasing decisions, with important implications for e-commerce marketing strategies to increase loyalty and competitiveness in the market.

Pending claims in Indonesia’s National Health Insurance (JKN) system pose a significant challenge, affecting hospital cash flow and administrative efficiency. A high rate of pending claims is often caused by incomplete documentation, misfiled medical records, and delays in verification processes. Optimizing manual administrative procedures may provide a solution to this issue. This study aims to evaluate the effectiveness of a standardized manual administration model in reducing pending claims in a hospital setting. A quasi-experimental pretest-posttest design without a control group was employed. Data were collected from a referral hospital in Indonesia from July to September 2024. A total of 138 inpatient claims were selected using simple random sampling. The intervention involved implementing a standardized manual administration system in August and September. Statistical analysis was conducted using Fisher’s Exact Test with a significance level of p < 0.05. The implementation of the standardized manual administration model significantly reduced pending claims from 70.3% (97/138) in July (pre-intervention) to 36.2% (50/138) in August and further to 11.6% (16/138) in September (post-intervention) (p = 0.000 and p = 0.003, respectively). Additionally, improvements were observed in medical record completeness, supporting examination documentation, and administrative accuracy. A standardized manual administration system effectively decreases pending claims in JKN by improving documentation and claim verification processes. Further research is needed to explore the long-term sustainability of this model and the potential benefits of digitalization.  

This study examines the payment practices for haircut services at the Ma’had Al-Zaytun Barbershop through the lens of al-maslahah theory. Employing a qualitative field‐research design, data were collected via observation, in-depth interviews, and documentation analysis. Findings reveal a centralized payment system handled at the Al-Zaytun Store, accommodating both cash and cashless transactions. Cashless payments are processed by deducting students’ savings or via mobile banking for the general clientele. Classified as ḥājiyyah maslahah, this system facilitates financial record-keeping and offers flexible payment options. It also attains the ḍarūriyyah level by preventing losses and safeguarding the barbershop’s assets. The provision of receipts and precise financial reporting embodies the principles of justice, clarity, honesty, and social welfare. Nevertheless, the absence of a written policy on receipt validity may generate misunderstandings and weaken these principles. Overall, the payment practice aligns with the objectives of maqāṣid al-sharīʿah, particularly the protection of wealth (ḥifẓ al-māl).

Unemployment remains a structural problem in Indonesia with an open unemployment rate reaching 4.91% (BPS, 2024). This study aims to examine the concept of kasb (earning a living) from the perspective of Imam Al-Syaibani and its relevance in the socio-economic context of contemporary Indonesia. The method used is a qualitative literature study with a descriptive-analytical approach, collecting and analyzing classical to contemporary literature related to Al-Syaibani's thoughts and the issue of unemployment. The results of the study show that the concept of kasb emphasizes work as worship that must be carried out in a halal manner, oriented towards a balance between individual (self-interest) and social (public-interest) interests. Al-Syaibani classifies economic endeavors into four types: ijarah (rent), tijarah (trade), zaira'ah (agriculture), and sina'ah (industry), with agriculture as the main sector that brings blessings. This concept is relevant to improving work ethic, productivity, and social responsibility, so that it can be a theoretical and practical solution in reducing unemployment. The integration of spiritual values ​​in economic activities, such as the intention of worship and fair distribution of wealth, can encourage collective welfare. This study contributes to the development of Islamic economics by offering a holistic perspective that combines moral and technical dimensions in overcoming unemployment

This research aims to analyze the influence of social assistance program utilization on the poverty level in Pelita Hijau Village, Bonepantai Sub-District, Bone Bolango Regency. This research utilizes a quantitative approach with a descriptive method. The sample consists of all 57 recipients of social assistance in the form of BLT (Bantuan Langsung Tunai or Direct Cash Assistance) and BPNT (Bantuan Pangan Non-tunai or Non-Cash Food Assistance) in Pelita Hijau Village. The data collection techniques used in this research include initial observations, questionnaires, and documentation. The data analysis technique applied is simple linear regression. The findings indicate a positive and significant influence of social assistance on the poverty level, with the determination coefficient value from the regression model obtained at 0.300. The findings also showthat the correlation coefficient (R) suggests a moderately strong influence. The determination coefficient (R Square) represents the percentage of the influence of variable X (social assistance) on variable Y (poverty level). In contrast, the remaining70% in influencedby other variables not examined in this research.

With the times, cash transactions that used to use cash are now turning to credit cards. However, the increasing use of credit cards presents challenges, especially in maintaining customer loyalty. Customer churn is the loss of customers within a certain period for various reasons. Logistic Regression is a machine learning algorithm that studies the relationship between a dependent variable and several independent variables and Extreme Gradient Boosting (XGBoost) is a Gradient tree-boosting algorithm that offers out-of-core learning and sparsity awareness.The purpose of this study is to compare the performance between Logistic Regression and Extreme Gradient Boosting (XGBoost) algorithms in predicting customer churn in credit card services using evaluation metrics such as accuracy, precision, recall, and F1-score. Based on the research results, it can be concluded that XGBoost has better performance in all evaluation metrics, both in terms of precision, recall, F1-score, and accuracy. Based on the research, XGBoost shows superior performance compared to Logistic Regression in all evaluation metrics.

This research aims to determine the financial management process of Bumi Serdang village in the perspective of Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management. This research is a type of descriptive research with a qualitative approach, namely the researcher conducted interviews with informants who were directly involved with activities in Bumi Serdang Village. Researchers used observation, interview and documentation data collection techniques as well as data analysis. The results of the research show that financial management in Bumi Serdang Village is as follows: (1) Financial management planning for Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency, namely the Village Secretary prepares a financial draft of village regulations regarding the Village APBDesa based on the RKPDesa. (2) Implementation of financial management in Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency, namely related to all village revenues and expenditures in the context of implementing village authority, carried out through the Village Cash Account. (3) Administration of the financial management of Bumi Serdang village, Tungkal Ilir District, Banyuasin Regency is carried out by Berdahara Village. (4) Reporting on the financial management of Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency, namely the Village Head submits a report on the realization of APBDesa implementation to the Banyuasin Regent in the form of a first semester report and a year-end semester report no later than the beginning of the year in accordance with the perspective of Permendagri No. 20 of 2018. (5 ) Accountability for the financial management of Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency. The Village Head submits an accountability report on the realization of APBDes implementation to the Regent of Banyuasin at the end of each fiscal year.