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Artificial intelligence (AI) is currently a rapidly developing technology in all fields, particularly in finance and the military. This study aims to examine the application of Artificial Intelligence (AI) technology to support financial report analysis and internal control within Indonesian Navy (TNI AL) work units. Along with the development of information technology, AI has the potential to provide innovative solutions to improve efficiency, accuracy, and transparency in state financial management, particularly in a military environment that demands high accountability. The research method used was descriptive qualitative with a case study approach in several work units within the Indonesian Navy. Data were obtained through interviews, observations, and a review of relevant documents and literature. The results indicate that the use of AI, such as machine learning and data analytics, can identify unusual financial transaction patterns, predict potential irregularities, and improve the effectiveness of internal oversight. However, the implementation of this technology still faces challenges, such as limited digital infrastructure, the need for human resource training, and the need for policies that support sustainable digital transformation. This study recommends the gradual and strategic integration of AI as part of the reform of the Indonesian Navy's financial management system.

Village entrepreneurship is an initiative designed to stimulate regional economic growth by accelerating the development of rural areas, which have long been perceived as slow, less productive, and lagging behind urban centers. The creation of entrepreneurial villages offers a concrete strategy to enhance community productivity because it encourages all components of the village government, residents, and local institutions to participate in structured and collaborative entrepreneurial activities. Such villages are expected to generate new economic opportunities, strengthen local industries, and increase community independence. However, initial observations from this Community Service program show that partner villages still face significant barriers, including limited land area, geographical remoteness, and inadequate human and natural resources. Many peripheral villages have not yet utilized digital technology effectively, making it difficult to expand markets or access broader economic networks. In addition, challenges related to financial access, limited talent development, socio-cultural constraints, and weak market infrastructure continue to hinder economic progress. These conditions demonstrate the urgent need for strategic assistance, capacity-building programs, and stronger support systems to help villages transform into sustainable entrepreneurial ecosystems capable of contributing to long-term regional development.

This study aims to analyze the effect of using the Quick Response Code Indonesian Standard (QRIS) on improving financial inclusion among Micro, Small, and Medium Enterprises (MSMEs) in North Toraja Regency. The research is motivated by the rapid development of digital payment systems, which have not been optimally adopted by MSMEs in tourism areas. QRIS, as a non-cash payment innovation, is expected to expand access tofinancial services, enhance transaction efficiency, and encourage MSMEs’ participation in the formal financial system. This study employs a quantitative approach using a survey method involving 35 handicraft MSMEs in the Ke’te Kesu’ tourism area, selected through a saturated sampling technique. Data were collected using a five-point Likert scale questionnaire and analyzed with SPSS version 25 through validity and reliability tests, descriptive analysis, classical assumption tests, and simple linear regression. The results indicate that QRIS usage has a positive and significant effect on financial inclusion, with a correlation coefficient (R) of 0.758 and a coefficient of determination (R²) of 0.575. The t-test shows a significance value of < 0.05. These findings support the Financial Deepening theory and the financial inclusion concept, which emphasize access, affordability, and usage of financial services. Thus, QRIS serves as an important instrument in promoting digital transformation and enhancing financial inclusion among MSMEs in North Toraja Regency.

The banking sector is a strategic pillar that supports national economic stability and relies heavily on public trust. To maintain this legitimacy, banks are required to implement Corporate Social Responsibility (CSR), which is not only a moral obligation but also a legal duty as regulated in several laws such as Law No. 40 of 2007 on Limited Liability Companies and Law No. 21 of 2011 on the Financial Services Authority (OJK). This study aims to analyze the responsibility of OJK in managing Corporate Social Responsibility (CSR) funds based on the principles of Good Governance and to examine the role of banking institutions in maintaining public trust through transparent and accountable Corporate Social Responsibility (CSR) practices. This research employs a normative juridical approach by reviewing relevant legislation, literature, and regulatory documents. The results show that OJK holds normative, institutional, and legal responsibilities in supervising Corporate Social Responsibility (CSR) implementation to ensure compliance with the principles of transparency, accountability, independence, responsibility, and fairness. Meanwhile, banking institutions play a crucial role in ensuring that Corporate Social Responsibility (CSR) becomes an integral part of their sustainability strategy rather than a mere administrative formality. The application of Good Corporate Governance (GCG) has a positive impact on increasing public trust, as transparency and accountability in Corporate Social Responsibility (CSR) management strengthen the social legitimacy of banking institutions. Therefore, synergy between OJK and the banking sector in enhancing Corporate Social Responsibility (CSR) governance is the key to achieving an ethical and sustainable financial system.

The management of Corporate Social Responsibility (CSR) in the banking sector holds strategic importance in strengthening public trust, supporting sustainable development, and ensuring that the distribution of CSR funds aligns with principles of good governance. However, CSR implementation among Indonesian banks continues to face fundamental issues, including limited transparency, inconsistent reporting standards, and weak supervisory mechanisms. This study aims to analyze the synergy between the Financial Services Authority (OJK) and the banking industry in establishing transparent and accountable CSR fund management. Using a normative legal approach combined with institutional analysis, the findings reveal that although OJK has issued sustainable finance regulations such as POJK No. 51/POJK.03/2017, these regulations have not fully ensured the integrity and accountability of CSR distribution. Strengthening reporting standards, ensuring independent audits, and integrating a digital CSR reporting system are essential to enhance oversight. This study proposes a regulatory–institutional synergy model between OJK and the banking sector to build CSR governance that is transparent, participatory, and impact-oriented.  

The concept of money in Islamic economics is grounded in the understanding that money is not merely a medium of exchange but a trust that must be managed according to the principles of justice, benefit, and ethical conduct. In this perspective, money cannot be treated as a commodity traded solely for profit without supporting real economic activities, making practices such as usury (riba), excessive uncertainty (gharar), and hoarding incompatible with Islamic values due to their potential to create inequality and economic instability. Islamic economics emphasizes that the circulation of money must be connected to the real sector to generate added value and support sustainable economic growth. Furthermore, the management of money aims to promote fairness and social balance through mechanisms such as zakat, infaq, and charity. Thus, the Islamic view of money provides an ethical foundation and practical framework for developing a financial system that is stable, inclusive, and oriented toward societal well-being.

Cooperatives play a significant role in Indonesia’s economic system because they aim to enhance member welfare through collective ownership and cooperative principles. To maintain accountability, cooperatives are required to prepare financial reports following the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). This study examines how SAK ETAP is applied in the financial reporting practices of Koperasi Simpan Pinjam (KSP) Mandiri Sejahtera, Comal Branch. Using a qualitative descriptive method with a case study approach, data were gathered through interviews and an analysis of the 2022 financial statements. The results indicate that although the cooperative has implemented several elements of SAK ETAP, full compliance has not been achieved due to limited human resources and the absence of an integrated reporting system. Nevertheless, the preparation of PPAP reports reflects prudence in managing credit risk and highlights the need for digital systems and improved accounting skills to strengthen transparent and accountable financial management.

This study explores the implementation of sustainable accounting practices in the management of Pasir Panjang coastal tourism by examining how local cultural values and community personality influence sustainability-driven decisions. Using a qualitative approach, data were collected through interviews, field observations, and documentation analysis involving local community members, tourism actors, and village government representatives. The findings indicate that sustainable accounting is not only understood as an administrative or financial reporting system, but also as a framework shaped by cultural norms, collective identity, and local wisdom. Elements such as communal responsibility, environmental awareness, and traditional stewardship practices significantly contribute to how sustainability initiatives are planned, recorded, and evaluated. Furthermore, the personality traits of the local community—such as openness, cooperation, and strong social cohesion—play an essential role in ensuring inclusive participation and shared accountability. This study concludes that integrating cultural values and community character enhances the effectiveness of sustainable accounting practices in coastal tourism management and encourages long-term environmental and socio-economic resilience.

The high-value horticulture sector has gained increasing attention in modern agricultural development, particularly in the cultivation of premium melon through greenhouse and fertigation systems. The Satria Tani Hanggawana Cooperative has initiated premium melon farming to enhance members’ income; however, investment decisions in high-value commodities require a comprehensive financial feasibility assessment to ensure business sustainability. This study aims to analyze the financial feasibility of premium melon farming by examining production costs, revenue, income, and financial efficiency indicators. Using a descriptive method with qualitative and quantitative approaches, the research was conducted through direct observation and interviews in two active greenhouses. The results show that the total production cost for one planting season reached Rp20,413,750, dominated by variable costs, reflecting the intensive input requirement to maintain product quality. The total revenue of Rp33,950,000 generated a net income of Rp13,536,250, indicating that the enterprise is financially profitable. The R/C Ratio of 1.67 confirms that the business operates efficiently, while the B/C Ratio of 0.67 indicates that net benefits remain below total costs due to reduced production caused by pest disturbances. The break-even analysis further shows that actual production far exceeded the minimum threshold required to avoid losses. Overall, the findings demonstrate that premium melon farming is financially viable, yet improvements in cost management, production monitoring, and greenhouse operational efficiency are essential to enhance profitability and long-term sustainability for the cooperative.

Licensing gave the insurance company right to conduct its business activity, insurance company need to comply with provisions, one of the provision is corporate financial health. Failure to comply with the provisions will result in sanction in the form of company dissolution and liquidation. Shareholder conduct General Meeting of Shareholder (RUPS) to determine liquidation team. The company assets were blocked and seized by the state due to connection with other criminal cases. Failure in payment caused by the seizure made policy holder conduct litigation and non-litigation effort. This study aim to know and analyse the provisions regulation and supervision of the liquidation process that conducted by the company which license had been provoked. The second objectives are to know and analyse the impact to policy holders caused by the liquidation of  PT Ausransi Jiwa Adisarana Wanaartha which had its business license revoked. The methodology that had been used in this study is normative legal research with approach based on legal principal, approach based on systemic approach to law, and approach based on synchronization to law. The result of this study is the legal basic regarding liquidation had not regulated adequately. Policyholders as the party that got the impact of the liquidation will be placed in a disadvantage condition due to the small return of payment from company asset, especially when insurance fund is not sufficient to cover all the obligated payment to policyholders.

BUMDes Raharja, as a village-owned economic institution, plays a strategic role in supporting local economic growth. However, preliminary assessments indicate several weaknesses in organizational governance and financial administration, particularly concerning record-keeping discipline, understanding of village financial management standards, and utilization of supporting operational documents. This community assistance research aims to strengthen institutional governance and enhance financial administrative capacity within BUMDes Raharja to ensure greater transparency, accountability, and compliance with village financial management principles. The study employs a participatory action research (PAR) approach through three main stages: (1) situation analysis and problem mapping, (2) implementation of assistance through training, technical support, and development of financial administrative instruments, and (3) evaluation through observation, document analysis, and interviews. The results show improved understanding among BUMDes administrators regarding financial administration procedures, the development of more systematic financial recording formats, and strengthened commitment to implementing more orderly and professional governance. Overall, the assistance program has had a positive impact on enhancing the managerial capacity of BUMDes Raharja as a sustainable village economic institution.

The integration of cloud computing and data security systems is vital for the operational success and competitiveness of fintech startups. Cloud computing enables these startups to scale quickly, manage resources efficiently, and reduce infrastructure costs, making it an indispensable tool for businesses in the rapidly evolving fintech sector. However, with the benefits come significant challenges, particularly in data protection and cybersecurity. As fintech services handle sensitive financial data, ensuring robust security measures such as encryption, access controls, and continuous monitoring is crucial to maintaining user trust. Furthermore, regulatory compliance, both local and global, adds complexity to the data protection strategies of fintech companies. This research explores the key factors that drive cloud adoption in fintech, the security challenges associated with cloud environments, and the strategies implemented by startups to address these challenges. Interviews with IT managers from Indonesian fintech startups reveal that while cloud computing offers scalability and cost-effectiveness, issues like compliance with local regulations and the protection of sensitive data remain major concerns. The research suggests that fintech startups should invest in both cloud infrastructure and advanced cybersecurity measures to protect their operations and customer data. Additionally, creating a comprehensive roadmap for regulatory compliance and fostering partnerships with cybersecurity firms will help mitigate risks and ensure long-term success. The findings highlight the importance of integrating cloud computing with effective security strategies to navigate the complex regulatory and security landscape of the fintech industry.

This community service program aims to strengthen institutional capacity and develop the business units of the Padangan Village-Owned Enterprise (BUMDes) through enhanced managerial capabilities, business innovation, and enhanced digital marketing strategies tailored to local potential and needs. The program was implemented using a participatory empowerment approach involving various stakeholders, including the village government and local economic actors. The methods used included needs assessment, management and entrepreneurship training, intensive mentoring, and collaborative business planning. The program's results demonstrated significant improvements in BUMDes organizational governance, administrative professionalism, and a more organized and accountable financial reporting system. Furthermore, business unit diversification, local product quality improvement, and community capacity to utilize digital technology for marketing activities increased. The program also provided academic contributions in the form of empirical data and an applicable model of village empowerment based on Islamic economics. Overall, empowerment based on participation and Islamic economic values ​​has been proven to promote sustainable village economic resilience and independence.

This study explores the conceptual integration of Environmental, Social, and Governance (ESG) reporting and data analytics within the framework of sustainable digital accounting, with Industry 5.0 acting as a moderating paradigm. As organizations increasingly face demands for transparency, ethical governance, and sustainable operations, the limitations of traditional accounting systems have become evident. ESG reporting plays a crucial role in communicating non-financial performance and guiding strategic decisions aligned with stakeholder interests and regulatory expectations. However, the effectiveness of ESG disclosures is often hindered by fragmented data structures, inconsistent standards, and insufficient technological support. Data analytics, when integrated into ESG processes, enhances the precision, timeliness, and reliability of sustainability disclosures through predictive modeling, anomaly detection, and real time performance monitoring. Yet, despite its potential, the adoption of data analytics in accounting remains limited and under-theorized. Industry 5.0 introduces a human centric approach to technological transformation, emphasizing ethical innovation, inclusivity, and resilience. By positioning Industry 5.0 as a contextual and moderating framework, this study offers a novel perspective on how ESG and data analytics can synergize to create ethically aligned, future-ready accounting systems. Employing a systematic literature review, the research develops a conceptual model linking ESG, data analytics, and Industry 5.0, providing insights for academics, practitioners, and policymakers aiming to embed sustainability into digital accounting systems. The findings underscore the importance of aligning digital tools with ethical and societal values to advance accountable and sustainable business practices..    

Financial management and administration have an important role in maintaining the sustainability and quality of educational institutions. Effective financial management is one of the indicators of good institutional governance and has a direct effect on the quality of educational services. This study aims to analyze the implementation of financial management and administration in MTs Muhammadiyah 3 Al-Furqon Banjarmasin. The research method used is descriptive qualitative with data collection techniques through in-depth interviews, direct observations, and documentation studies. The results of the study show that the financial management of madrasah has been carried out systematically and transparently with a clear division of duties between the head of the madrasah, the treasurer, and the school committee. The use of the Madrasah Activity Plan and Budget (RKAM) digital application has been proven to increase efficiency, accuracy, and administrative order in financial reporting. However, there are still several obstacles, such as delays in the disbursement of School Operational Assistance (BOS) funds and limited internet networks. Good cooperation between madrassas and foundations also plays a role in maintaining the sustainability of educational programs. Overall, the madrasah financial system reflects the principles of transparency, accountability, and professionalism in the management of education finances.

This study examines the differences between Micro, Small, and Medium Enterprises (MSMEs) and large corporations in utilizing e-commerce platforms for digital promotion, particularly through collaborations with influencers. The rapid development of digital technology has reshaped business competition and created unequal access to market opportunities, where corporations benefit from strong financial capacity, formal contractual structures, and comprehensive legal compliance, while MSMEs often struggle with limited resources, inconsistent product legality, and informal promotional arrangements. This research aims to analyze comparative practices in digital promotion between the two business scales and evaluate how regulatory frameworks support digital fairness for MSMEs within Indonesia’s e-commerce ecosystem. Using a qualitative method that combines literature review and in-depth interviews with three influencers, the study reveals significant distinctions in collaboration patterns, compensation systems, marketing flexibility, and legal assurance. The findings indicate that MSMEs exhibit higher adaptability and openness toward emerging creators, whereas corporations demonstrate stronger professionalism but lower responsiveness due to bureaucratic structures. The research further highlights persistent digital inequality shaped by differences in legal awareness, operational capacity, and marketing strategy. These findings imply the importance of enhancing MSME digital literacy, strengthening contractual governance, and improving regulatory responsiveness to ensure equitable participation in the digital market. Strengthening cooperative efforts between government, digital platforms, and influencer communities is essential for building a fairer and more inclusive e-commerce environment.

Ethical leadership is a crucial foundation for building an organizational culture of integrity, especially in this era of technological disruption and socio-economic complexity. This study examines how ethical leadership is implemented at Kopdit Bintang Timur, a credit union in Sikka Regency, to shape an organizational culture of integrity. Employing a descriptive narrative method with interview and observation techniques targeting managers and deputy managers, this research finds that ethical values such as honesty, fairness, and mutual cooperation are instilled through leader role modeling, transparent financial management, and active member participation. Key challenges include the difficulty of maintaining ethics amidst personal interests; however, routine oversight systems and fair complaint handling help to maintain integrity. The results indicate that ethical leadership contributes to member trust and organizational sustainability. Recommendations for development include formal ethics training programs and the utilization of technology to enhance transparency.

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in the economy of Ketapang Regency but still face challenges in financial recording and management. Many MSME actors have not yet utilized digital technology optimally, leading to manual bookkeeping processes that are prone to errors. This study aims to develop a web-based financial bookkeeping application using the User-Centered Design (UCD) approach, focusing on user needs. The UCD method was applied through four stages: understanding the context of use, specifying user requirements, designing solutions, and evaluating the results. The developed application includes key features such as product management, supplier management, sales recording, receipt printing, and financial reporting. Based on usability testing involving 25 respondents, the application achieved an average satisfaction level of over 85% across aspects of learnability, efficiency, memorability, error handling, and satisfaction. The findings indicate that the application effectively supports MSME actors in recording financial transactions more efficiently, accurately, and reliably. Future improvements may include the integration of digital payment systems, enhanced data security, and interactive graphical financial analysis features.

This study aims to analyze the implementation of the Economic Entity Principle in the micro, small, and medium enterprise (MSME) Kedai Kita, which still relies on a simple financial recording system. The principle emphasizes the importance of separating personal and business finances to ensure that financial statements accurately and objectively reflect the entity's economic condition. The research employs a qualitative method with a descriptive approach through direct interviews with the business owner to gain an in-depth understanding of the financial management practices implemented. The findings indicate that the application of the Economic Entity Principle at Kedai Kita has not been fully realized, as evidenced by the ongoing mixing of personal and business funds, the absence of a formal bookkeeping system, and inconsistent recording of cash flows and expenditures. The main factors hindering the implementation of this principle include limited accounting literacy, lack of time for bookkeeping, and the absence of a structured accounting system. Nevertheless, the business owner has begun to recognize the importance of separating finances as a foundation for more accountable business management. These findings imply the need for the adoption of simple recording applications, the provision of basic accounting training, and increased understanding among MSME actors regarding the benefits of structured financial statements. This study provides practical contributions for other MSMEs by demonstrating that the implementation of the Economic Entity Principle is a fundamental step in enhancing financial transparency and accountability, as well as strengthening opportunities for access to formal financing.

The development of information and communication technology has significantly transformed the way people conduct financial transactions. One prominent shift is the transition from cash-based transactions to non-cash payment systems, commonly referred to as a cashless society. The core concept of a cashless society relies on transactions conducted through electronic payment instruments. This study aims to examine the challenges and readiness of the Fakfak Regency community in navigating the transition toward a cashless society. Using a qualitative approach, data were collected through surveys and in-depth interviews with various stakeholders, including the general public, local government, financial institutions, and local business actors. Most existing studies on cashless society predominantly focus on urban areas and regions with well-developed digital infrastructure. This research offers novelty by exploring the challenges and readiness of communities in Fakfak Regency, one of the 3T (frontier, outermost, and disadvantaged) regions in West Papua, characterized by limited digital infrastructure, low financial literacy, and a significant digital divide. Data analysis was carried out using the Technology Acceptance Model (TAM) to identify factors influencing the adoption of non-cash payment technologies. The findings indicate that the community in Fakfak Regency is not yet fully prepared for a cashless society. The region remains in the early stages of adopting non-cash transactions and faces various obstacles, including limited technological capability and insufficient infrastructure to support improvements in financial and digital literacy. This study provides important contributions by presenting an empirical picture of cashless adoption in a 3T region and offers valuable insights for developing more inclusive, adaptive, and contextually appropriate policies for the local transition toward a cashless society.