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Migration and remittances have long been recognized as critical components of rural development and poverty alleviation, particularly in developing countries. This study explores the impact of migration flows and remittance patterns on local economies, focusing on their role in poverty reduction, community resilience, and sustainable rural development. Migration, particularly rural-to-urban and international migration, brings significant financial flows in the form of remittances, which improve household welfare by supporting basic needs such as food, education, and healthcare. Moreover, these remittances often stimulate local investment, particularly in agriculture and small businesses, contributing to economic diversification in rural areas. However, the effectiveness of these financial transfers varies regionally, with some areas experiencing greater benefits than others due to differences in infrastructure, financial services, and migration policies. While remittances contribute to poverty reduction and socio-economic stability, they are often underutilized for long-term investments due to their primary use for consumption rather than productive projects. Government assistance programs, on the other hand, focus on structural poverty alleviation but often face challenges in terms of reach, effectiveness, and sustainability in rural areas. This study concludes with policy recommendations aimed at maximizing the impact of remittances, including reducing transaction costs, encouraging investment, and improving financial inclusion in rural communities. Additionally, it suggests further research into the role of migration policies in facilitating remittances and enhancing their developmental impact. The findings underscore the importance of integrating migration and remittance-focused strategies into national rural development plans to foster sustainable economic growth and reduce rural poverty.

Micro, Small and Medium Enterprises (MSMEs) are the supporting sector of the country's economy and are able to survive in any conditions, including when the economic crisis hits. MSME business development is very necessary so that performance can always be improved and business continuity can be maintained. The results of a preliminary survey on MSMEs in Semarang City show that the average financial performance of MSMEs is still fluctuating (up and down). Based on phenomena and research gaps (developing) research by adding financial literacy variables. The object of this research was carried out on MSMEs in Semarang City with a final sample size of 144 using the cluster random sampling method (per sub-district). The analysis tool uses a regression equation test with a mediation test using the Sobel test. The research results show that the variables fintech, financial literacy, financial inclusion of MSMEs and MSME performance in Semarang City have sufficient values ​​in the interval 2.33 to 3.65, with MSME performance with the highest average. The fintech and financial literacy variables have been proven to have a positive and significant effect on the financial inclusion of MSMEs in Semarang City. Fintech, financial literacy and financial inclusion of MSMEs have proven to influence the performance of MSMEs in Semarang City. MSME financial inclusion has been proven to mediate the influence of financial literacy on MSME performance in Semarang City, however, financial inclusion has not been proven to mediate the influence of fintech on MSME performance.

This article explores the impact of e-commerce adoption on supply chain efficiency within retail businesses. The study utilizes a mixed-method approach to assess improvements in inventory management, order processing, and customer satisfaction following e-commerce integration. Results demonstrate that e-commerce adoption enhances supply chain efficiency, allowing retail businesses to reduce lead times, minimize stockouts, and meet consumer demands more effectively. The findings underscore the transformative potential of e-commerce for retail supply chains.

This study explores the influence of digital payment systems on the growth of small and medium enterprises (SMEs). Utilizing a quantitative approach, the research examines key indicators of SME growth, such as sales, customer base expansion, and transaction efficiency, before and after adopting digital payment systems. Findings reveal a significant positive correlation between digital payment adoption and SME growth metrics, suggesting that digital transformation in payments is instrumental in enhancing financial performance and market reach for SMEs.

The research aimed to Emphasise the significance of the statement of cash flows developed by the International Accounting Standards Committee (IASC) and the International Accounting Standards Board (IASB) and Understand the concept of documented accounting information and Highlighting financial fraud and how to minimize it. The research problem was as follows from the fact that the financial statements, which do not contain the basic characteristics of accounting information, including reliability, will reduce the degree of reliance on them, which affects those lists prepared by financial institutions (banks) operating in Iraq that not taking into account the preparation of the cash flow statement will inevitably reduce the reliability of accounting information, resulting in misleading accounting outputs that will be a door to financial fraud in its various forms. Hence, the main research problem is the following question: Does enhancing the reliability of accounting information according to the preparation of the cash flow statement reduce financial fraud? The research reached many conclusions, the most important of which are International accounting standards can be said to be a written statement issued by an authorized body aimed at unifying and coordinating accounting treatments and policies to reach unified results for a set of financial transactions for ease of comparisons and understanding by the relevant parties. The statement of cash flows works to provide historical changes in financial institutions and others through and for a specific period of time and these flows are either operational, investment or financing for their various activities. The research reached many recommendations, the most important of which are: Emphasis on the different economic units to prepare a statement of cash flows because of the information it provides on historical changes in the different economic units and their quality, whether operational, investment or financing.

Technology has become one of the important pillars on which organizations that want to succeed in their work depend, as well as those that seek to achieve a leading competitive advantage in their field of work. As they develop, institutions face decisions that require correct information, and the appropriate time for decision-making aims to analyze costs and explain the mechanisms used in the industrial sector in Iraq and the impact of implementing the enterprise resource planning system on the economy. And to display unit costs. Therefore, the complexity of business requires complex information systems that help make good management decisions effectively and efficiently and have a positive impact on financial and non-financial systems.

This research attempted to analyze the impact of financial and economic shocks in a number of developing countries that are similar in terms of the size of the economy and the diversity of its economic structure, as well as the similarity in the quality of the exchange systems used to demonstrate the extent of the monetary authorities’ ability to target inflation in light of the occurrence of shocks of various types and forms during the research period, in addition to This is an indication of the extent of the diversity of the economy and its connection to those shocks, as the oil sector constitutes a large portion of the gross domestic product of the countries of the research sample, with this being lower for the Emirati economy, and this matter made the Iraqi economy to be more affected by the economic crises and shocks that occurred during the period of the study compared to other economies. Saudi Arabia and the Emirates, where the Saudi economy comes in second place in terms of being affected by these shocks, followed by the Emirati economy, which had the least impact. The research variables (inflation, public revenues, and gross domestic product) were also closely linked to the occurrence of both positive and negative financial and economic shocks. When countries face a positive economic shock, the economic situation in the sample countries improves, and the research variables tend to increase, and vice versa when those countries face a shock. Negative, taking into account the varying rates of impact and response, especially with the UAE economy.

Climate change represents one of the most critical challenges of the 21st century, demanding immediate and coordinated global action. While various mitigation policies have been developed, including cap-and-trade schemes and carbon taxes, they often fail to fully address ethical concerns, such as equity, justice, and responsibility. This study explores the potential role of Islamic economic principles in strengthening climate change mitigation policies. Islamic economics, grounded in values like justice (Adl), stewardship (Khilafah), and communal responsibility, offers a moral framework that can enhance global efforts to combat climate change. Through a policy review and comparative analysis, the study examines the alignment of Islamic economic values with existing secular climate policies, highlighting their ability to address social and environmental injustices that often arise from traditional approaches. Additionally, the study discusses the practical applications of Islamic finance instruments such as Green Sukuk, Zakat, and Waqf, demonstrating their potential to fund sustainable projects. The integration of these Islamic values into international climate frameworks is shown to offer ethical and inclusive solutions, promoting a more just distribution of the burdens and benefits of climate action. This paper concludes by recommending that Sharia-based frameworks be incorporated into global climate policies and highlights the importance of future research in understanding the role of religious ethics in climate change mitigation.

This study explores the influence of Islamic environmental ethics on Corporate Social Responsibility (CSR) and business decision-making, emphasizing how faith-based ethical frameworks guide sustainable practices in contemporary corporate environments. Grounded in the principles of stewardship (khalifah), justice (adl), and collective welfare (maslahah), Islamic ethics provide a holistic model for aligning profitability with moral and environmental responsibility. Using a mixed-method approach that combines survey research and content analysis, data were collected from 50 Shariah-compliant and ethically oriented companies across multiple industries. The survey measured the integration of ethical values into CSR initiatives, while content analysis of corporate reports evaluated transparency, environmental commitment, and ethical disclosures. The findings reveal that organizations adhering to Islamic ethical principles exhibit stronger environmental accountability, higher ethical compliance, and more sustainable long-term strategies compared to secular firms. These companies perceive environmental responsibility as a moral obligation rather than a regulatory requirement, integrating ethical governance into daily operations and strategic planning. The results also highlight that employee engagement and stakeholder trust improve significantly when CSR activities are guided by Islamic values. Furthermore, case studies of Islamic banks and small-to-medium enterprises (SMEs) in Muslim-majority regions demonstrate practical applications of these principles, including the use of zakat and waqf funds for environmental initiatives and community development programs. The study concludes that embedding Islamic ethics into business operations fosters a balance between economic growth, social welfare, and environmental stewardship. It also provides a pathway for strengthening corporate integrity and long-term competitiveness. Future research is recommended to examine the applicability of Islamic ethical principles across different industries and explore their intersection with emerging areas such as green innovation, artificial intelligence governance, and digital finance. Overall, this research underscores the potential of Islamic ethics as a foundation for sustainable business models that harmonize spiritual and economic objectives.

This research explores the integration of Islamic values into sustainable entrepreneurship, focusing on Muslim entrepreneurs who incorporate green innovation practices in their businesses. Despite growing awareness of sustainability, many Muslim entrepreneurs face challenges in aligning Islamic ethical principles with modern green business practices. This study aims to identify key Islamic values that guide sustainable entrepreneurship and analyze how faith-based motivations foster a culture of eco-conscious innovation. A qualitative descriptive research design, using a phenomenological approach, was employed to explore the experiences of Muslim entrepreneurs in environmentally sustainable sectors, including organic farming, renewable energy, and eco-friendly product manufacturing. Data was collected through semi-structured interviews, and thematic analysis was used to identify patterns of Islamic ethical influence on decision-making and innovation practices. The study found that Islamic entrepreneurship is rooted in values such as justice, stewardship, and social responsibility, which guide environmentally responsible innovation. These values encourage long-term sustainability, with a focus on community welfare and ecological preservation. The study also identified that Muslim entrepreneurs face barriers such as limited access to Sharia-compliant financing and financial literacy. The conclusions suggest promoting Sharia-based sustainable business frameworks, developing Islamic green financing instruments, and incorporating environmental education within Islamic entrepreneurship programs to foster more eco-conscious innovations. These findings offer valuable insights for policymakers, financial institutions, and entrepreneurs looking to integrate Islamic principles with sustainable development.

This study explores the role of Sharia-compliant crowdfunding platforms as ethical financial innovations in supporting green startups, particularly in emerging economies. Green startups, which are inherently mission-driven and environmentally conscious, often face challenges in accessing traditional funding due to the long-term nature of their returns and perceived investment risks. Conventional financing mechanisms are frequently profit-oriented and risk-averse, making them unsuitable for ventures that prioritize sustainability and community impact. In contrast, Sharia-compliant crowdfunding platforms offer alternative financing pathways that are grounded in Islamic ethical principles, such as profit-and-loss sharing and the prohibition of interest and speculation. The research uses a qualitative-comparative case study approach, drawing from secondary data and interviews with platform operators and green startup founders. Thematic and comparative analyses reveal that Sharia crowdfunding platforms not only attract ethically motivated investors but also foster trust, transparency, and alignment with the values of environmentally conscious communities. These platforms provide higher levels of ethical accountability, although they are currently limited by low public literacy and a lack of regulatory frameworks in many regions. The study concludes that Sharia-compliant crowdfunding platforms have significant potential to bridge the financing gap for green startups. Their success depends on collaborative support from government, financial institutions, and academia, along with increased efforts in education and regulatory development. By integrating religious ethics and sustainable finance, these platforms can help create inclusive, transparent, and socially responsible funding ecosystems that contribute meaningfully to green economic growth.

This study explores the effect of Islamic microfinance on empowering rural communities through environmentally sustainable business practices. Rural areas often face significant financial exclusion, with limited access to ethical financial services, particularly for eco-friendly enterprises. Islamic microfinance, grounded in Sharia principles such as risk-sharing, ethical investment, and the prohibition of interest (riba), offers an alternative financing model that can potentially foster both economic and environmental sustainability. The objective of this research is to analyze the impact of Islamic microfinance on rural communities, focusing on income growth, the adoption of environmentally sustainable business practices, and social empowerment. Using a mixed-methods approach, the study combines field surveys and interviews with beneficiaries of Islamic microfinance institutions (IMFIs) in rural areas. Data collection tools included questionnaires, focus group discussions, and institutional reports. Key findings reveal that participants in Islamic microfinance programs experienced significant income growth, an increase in environmentally friendly entrepreneurship (e.g., organic farming and recycling businesses), and enhanced community participation and self-reliance. The discussion highlights how Sharia principles encourage ethical investment and sustainable practices, contributing to a triple-bottom-line impact—economic, social, and environmental. However, challenges such as limited awareness, lack of green finance literacy, and regulatory constraints were identified. A comparison between Islamic and conventional microfinance outcomes showed that Islamic microfinance offers a distinct advantage by integrating moral, social, and ecological responsibilities. The study concludes that Islamic microfinance can serve as a transformative tool for rural development, offering solutions to both economic and environmental challenges. The research underscores the need for supportive policy frameworks and further investigation into the long-term impacts of green Islamic finance.

The process of handling financing aims to identify strategies for addressing problematic financing in savings and loan cooperatives or BMT (Baitul Maal Wat Tamwil). The research method employed is qualitative, utilizing structured interviews, field observations, and documentation for data collection. The primary factors contributing to problematic financing in BMTs are identified as internal factors (suboptimal analysis of documents and adherence to financing standard operating procedures) and external factors (dishonesty and untrustworthiness among members, malicious intentions, procrastination by members, and unintentional factors such as relocation and natural disasters). Handling strategies involve communication via mobile phones (WhatsApp messages or calls), issuing warning letters, and executing collateral. Efforts to mitigate problematic financing include strict adherence to standard operating procedures, adequate task allocation, the application of prudence principles, and enhancement of employee skills.

The purpose of this research is to analyze the application of the SAK EMKM Micro Entity Accounting Standards at the CV. Riau Jaya Group service bureau service company. This is due to companies’ concerns about data and a lack of knowledge about the importance of financial reports using SAK EMKM. The analysis in this research uses a qualitative descriptive method to determine the obstacles or problems faced by service bureau companies in implementing financial reports by SAK EMKM. Data collection techniques in this research were used using field research and documentation. The results of this research show that the CV of the service bureau company. Riau Jaya Group still uses financial reports manually.

Grocery stores are a very important type of business in society, especially in urban areas. However, in increasingly fierce competition, grocery stores must always innovate in developing marketing strategies to increase purchasing power, retain old customers and attract new customers. This research aims to provide an understanding of effective marketing strategies both offline and online. The results of this research show that grocery stores in Benowo District, Surabaya implement diverse and targeted marketing strategies to increase the sales volume of their products in market share.

A standard known as SAK EMKM regulates MSMEs (Micro, Small and Medium Enterprises).finances. This research aims to apply SAK EMKM as a basis for preparing financial reports for Seblak Prasmanan Bunda MSMEs, which are MSMEs that have developed and should have prepared their financial reports based on SAK EMKM. However, in preparing it, they experienced difficulties or obstacles in preparing financial reports based on SAK EMKM. This research aims to find out and examine what obstacles MSMEs face in preparing simple financial reports based on SAK EMKM. This research uses a qualitative approach using the case study method. The data sources used are primary data and secondary data. The results of the research show that in preparing financial reports, MSME actors have not implemented SAK EMKM due to business actors never receiving socialization, minimal educational background of MSME actors, no regulations related to the implementation of SAK EMKM, low capital to employ expert staff in preparing financial reports and business facilities. Therefore, in this research, a simple financial report was created which can help MSMEs understand how to prepare financial reports based on SAK EMKM.  

The research aims to compare and analyze financial performance based on liquidity, solvency and profitability ratios in 2020-2022. Data obtained from the sites bei.go.id and https://cp.co.id. This research uses descriptive techniques for case studies using financial data and calculating certain ratios to assess financial performance. The results show that the current ratio is stated to be good, followed by performance in solvency which measures performance with the debt to equity ratio and debt to asset ratio which proves that the debt to equity ratio is stated to be low with an average value of the ratio of 12%, while the performance in debt to assets the ratio is stated to be better. Furthermore, profitability which is measured using return on assets and net profit margin shows that return on assets is stated to be low as well as net profit margin is stated to be low.

This research was carried out with the aim of finding out how to calculate Trend  Analysis (Index Number Series Analysis) in PT Timah Tbk financial reports and how to explain the results of calculations using Trend Analysis (Index Number Series Analysis). The research approach uses a quantitative type using secondary data collected using documentation and literature study methods. By analyzing financial report data at PT Timah Tbk. The technique for collecting secondary data is carried out using documentation techniques. namely by collecting company financial reports from December 31 2020. 2021. 2022. 2023 and March 31 2024. Data is collected from the official IDX website. namely (www.idx.co.id) by downloading . The research results show that the financial trend analysis of PT Timah Tbk from 2020 to 2024 shows significant changes in various aspects of the company's finances. PT Timah Tbk succeeded in increasing its total equity. major challenges in maintaining revenue and cost efficiency led to a decrease in overall profitability. In research. researchers have an interest in time and knowledge. which results in less comprehensive research results and obtaining limited information.

Digitalization and information technology have a significant impact on business processes. This problem can be solved through synthesis, which involves the use of new computing technologies. Picture books are one example of advances in information technology in the field of education. This research was conducted with the aim of finding out the effectiveness of using chart books in the process of managing financial records. The research method used is a qualitative summary based on theory, research results and conclusions reached. Research, historical information, and survey results are then collected, analyzed, and compiled. The study found that book charting applications play an important role in the purchasing process, with technology used in the review process through an integrated and automated system. In order for the documentation process to be more efficient and effective, it must comply with established standards and guidelines. Organizations are becoming more diverse and integrated. Improved analyst performance indicates that the commentator is trustworthy and knowledgeable, thereby improving overall quality. Based on this, we can conclude that the Diagram Book application helps in the financial report review process.

Internal auditors play a strategic role in ensuring the transparency, integrity, and operational efficiency of an organization. This article explains how internal auditors function as consultants providing advice to improve a company's risk management, control and governance processes, IA also identifies and manages risks that may affect organizational objectives. By using appropriate audit methodologies and utilizing modern audit technology, internal auditors can add significant value by providing recommendations for process improvements and internal controls. Amid challenges such as limited resources and pressure to deliver accurate and relevant results in a timely manner, internal auditors must be able to maintain their independence and ensure effective collaboration with senior management and the audit committee. Keywords for this article include: auditor, consulting and company. Considering the challenges and opportunities faced, this article summarizes the crucial role of internal auditors in supporting the long-term success of companies through careful oversight and strategic recommendations for risk management and improving company performance.