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Accounting Fraud has become a major problem across all industries, causing financial loss and damaging an organization's reputation. In this research, the goal to be achieved is to understand how an individual's morality and internal control influence the occurrence of fraud. Fraud cases in Indonesia have increased along with business growth and developing investment opportunities. Company financial reports are often presented maximally to attract investor interest. This research applies a Systematic Literature Review (SLR) approach. This literature review was carried out by collecting articles published in international and national journals from 2017 - 2024. Of the 336 articles found, 52 articles were taken for further analysis based on certain criteria. Articles collected via Google Scholar, Semantic Scholar, ResearchGate and Garuda. In this study, articles were grouped based on the year in which they were published, the number of authors involved, the research methods used, and the data collection techniques applied. The findings from this study indicate that this subject will be the most discussed in 2022, with 13 related journals. Most of the authors come from the Indonesian Hindu University in the Hita Accounting and Finance journal, contributing 22% of the total articles. The method most commonly used in this research is quantitative, with questionnaires as the main approach to collecting data.

Teachers are a key element in the education system, especially in schools. All other components, ranging from curriculum, infrastructure, costs, and so on will not mean much if teachers who hold strategic positions are unable to maximize their performance. The purpose of the literature review is to review how teachers perform as strategic human resources in the education system in Indonesia. Methods: The literature review was conducted based on issues, methodology, similarities and further research proposals. The 5 studies used were qualitative research methods. The results of the 5 studies showed that teacher performance as a strategic human resource in the Indonesian education system is strongly influenced by work motivation factors.

This research focuses on students who show less involvement and seriousness in learning. This research emphasizes the importance of using effective lesson opening and closing techniques during the learning process to increase student participation and achieve learning goals. This research aims to analyze the impact of teachers' skills in opening and closing PAI lessons on student engagement, using qualitative methods such as observation, interviews and document analysis to ensure the credibility of the data. teachers have used lesson opening and closing skills to increase student engagement, although not all of these skills are used optimally. There are several indicators, such as student interaction and use of tools, that are not commonly used by teachers. As a result, the skills for opening and closing PAI lessons have been implemented but not fully maximized by teachers. Despite this, students have shown a high level of engagement in learning, which indicates that the better the teacher's skills, the more engaged the students will be.

This Community Service aims to determine the influence of motivation and job satisfaction on employee performance at JNE. Job satisfaction is the attitude of workers towards their work, which arises based on an assessment of the work situation. Factors that influence job satisfaction or dissatisfaction are: type of work, coworkers, benefits, fair treatment, job security, opportunities to contribute ideas, salary/wages, performance recognition, and opportunities for growth. The aim of this research is to determine the importance of implementing motivation and job satisfaction at JNE. This article was prepared by observing and collecting data. The results of this research show that motivation and job satisfaction at JNE are very important to obtain maximum work results in the future.

Manufacturing companies are working hard to maximize the use of their information technology, especially on Enterprise Resource Planning (ERP) systems, in today's sophisticated, competitive, and technology-driven environment. By leveraging a central database and operating in a consistent system environment, ERP systems unify all company activities. This integrated system can combine information from multiple departments to make decision making easier and better suited to the internal and external needs of the business. The choice of an ERP system is an important investment intended to improve the financial, strategic and profitable performance of a company. This study clarifies the key factor of success faced by manufacturing companies while utilizing ERP software.    

Strategy is an effort to develop a company's competitive position amidst business competition. A business development strategy is an effort to conduct an analysis of regional market conditions, both internal which includes strengths and weaknesses, external conditions which include opportunities and threats that will be faced, then alternatives are taken to determine the strategy that must be implemented. The aim of this research is to determine the strategy for developing the Idol Batik House business in Pemusiran Village, East Tanjung Jabung Regency. In this research, the method used is qualitative, the data analysis method used is SWOT analysis and the data collection method uses observation and interviews. Based on research results, Batik Idola utilizes its strengths to gain opportunities by using strategies including maintaining the quality of its batik, maximizing communication technology for marketing and technology in the production sector such as electric canting to maximize production and carry out business development. And the strategy used by Batik Idola to minimize existing weaknesses and to avoid threats that come, namely by increasing promotions by utilizing promotional media according to existing funds, and also adding distribution channels such as agents, resellers or sales.

The welfare of a trader can be measured from his income, therefore the factors that influence traders' income must be taken into account so that traders' income is stable and their welfare increases so that buying and selling activities in the market continue to run smoothly, the number of existing traders will remain and increase. In starting a trading business, one of the most important things needed is capital. so it will increase income. The higher the capital used, the higher the income. Vice versa, the lower the capital used, the lower the income earned will be. This research aims to determine the effect of working capital on the income of traders in the Karawang Baru market. This research method used is a quantitative research method. In processing the data, we used the SPSS application to analyze the independent influence variables and dependent variables. The results of this research show that working capital influences the income of Pasar Baru Karang traders. This is shown from the analysis of simple linear regression results which obtained significant values. This means that working capital influences the income of traders at Pasar Baru Karawang. Because most traders obtain capital through loans. So traders are motivated to maximize profits so they can repay the loan.

IB Hijrah advance fund is one of the products offered by Bank Muamalat to customers, in this product there is an offer of advance funds specifically for customers who want to perform the Hajj pilgrimage but are still constrained by costs. Not only the existing product offerings, the service system is also an important factor that can affect the success of a company in selling its products. In addition to conducting large-scale promotions, it must also be supported by good service so that the desired results are maximized and effective. Effectiveness is a measure that states how far the target has been achieved and measures the level of success of the predetermined target.

This study aims to measure the Effect of Service Perceptions and Price Promos on Customer Satisfaction in Walisongo State Islamic University Students in Semarang. The data collection technique used in this study was in the form of a questionnaire in the form of a Google form which was distributed to students of the Walisongo State Islamic University Semarang who use Maxim transportation services with a sample of 100 respondents. Based on the results of the analysis, it can be stated that service perceptions and price promos simultaneously influence customer satisfaction of Maxim service users with an F-count value of 11.933 with sig < 0.001. Perceptions of service and price promos have a partially positive and significant effect on customer satisfaction at UIN Walsiongo Semarang students.

Islamic banks, as the name implies, are banks based on Islamic law (sharia) which do not run an interest system in their operations because this is considered a ribawi mechanism. In carrying out its operations, Islamic banks take profits by using a profit-sharing system. The operational activities of Islamic banks do not only focus on raising and channeling funds, but service quality is also an important factor in maximizing profits. The purpose of this study is to determine whether the quality of Islamic bank services has an influence on student satisfaction as Islamic bank customers. And this research consists of two variables, namely service quality and customer satisfaction. This research method uses quantitative methods with regression tests given to 40 respondents with 10 questions.    

The rules for tax reduction/credit for taxes paid are explained in PPh Article 24. abroad compared to the total PPh payable in Indonesia. Among the tax objects are various forms of foreign income, determined by calculating the Article 24 tax credit which selects the lesser of the maximum international tax credit limit and the tax actually paid abroad. Requesting a foreign tax credit must be paid with a foreign tax payment document. Significant changes reporting foreign income requires updating the tax return. PPh Payment of income tax installments every month of the year is covered in Article 25. The tax clock is running. To apply for foreign tax credits, taxpayers must reduce the amount of tax due. PPh article 25 must be paid. It is owned by the Taxpayer and must be paid by the deadline fifteen months after the end of the Tax Period. the penalty for late payment is a monthly interest rate of 2%. The calculation of Income Tax Article 25 is carried out using the previous year's income minus tax credits, calculated at various rates for certain individual entrepreneur taxpayers as well as corporate taxpayers.

Zakat and waqf are forms of worship that have two dimensions, namely the vertical dimension, which is a manifestation of a servant's obedience to his rabb. This research is a qualitative research, in accordance with the object of study, this type of research is included in the category of library research.Islamic philanthropy in this case zakat and waqf are regulated by the state in the form of laws. The role of the state is still considered overlapping in some juridical cases in its application considering that the study in this research highlights more juridical aspects. Zakat and waqf are important instruments in Islamic philanthropy that have an important role in helping the poor, improving community welfare, encouraging wealth distribution, cleansing the Self and wealth, increasing piety to Allah SWT and achieving the goals of Islamic philanthropy. Effective and professional management of zakat and waqf will maximize its benefits to achieve these goals. 

This study aims to analyse the influence of job characteristics on Organizational Citizenship Behaviour and Job Engagement, and its implications for employee performance. This study uses a quantitative approach with a survey method. Data were collected through questionnaires distributed to 78 employees from the Faculty of Social and Political Sciences, Universitas Brawijaya. Data analysis was conducted using path analysis techniques with the Smart-PLS3 tool to test the relationship between the variables studied. The results showed that job characteristics are not significant to employee performance. Furthermore, job characteristics have a significant effect on OCB. Meanwhile, OCB has a significant effect on employee performance. In addition, it was found that job characteristics have a significant effect on job engagement. Then, job engagement has a significant effect on employee performance. The OCB variable has a role as mediation. Meanwhile, the job engagement variable is not significant as a mediation. This research provides insight for HR practitioners in designing jobs that can maximise employee potential.

Economic development is the main goal that every country wants to achieve to improve people's welfare, reduce poverty, and encourage sustainable economic growth. This study examines the important role of philanthropic institutions and fiscal policy in encouraging economic development, both in general and from an Islamic economic perspective. Philanthropy, through voluntary contributions such as zakat, infaq, alms, and waqf, helps fill gaps that cannot be fully addressed by the public sector, improves people's welfare, and reduces socio-economic disparities. Fiscal policy, as the main tool of government, plays an important role in managing state revenues and expenditures, influencing economic growth, income distribution, and macroeconomic stability. Through in-depth literature analysis, this research finds synergies between the philanthropic sector and fiscal policy that can strengthen sustainable economic development. This study also provides insight into the development of Islamic economics in the last three decades, showing significant progress in academic research and operational practice. It is hoped that the results of this research can provide significant policy recommendations to maximize the potential of these two tools in achieving fair and sustainable economic development.  

This community service was carried out in Sumbersari Hamlet, Community Service Activities were carried out in Mojowatesrejo Village, Kemlagi District, Mojokerto Regency with the target of understanding Digital Marketing Optimization and the Legality of Micro, Small and Medium Enterprises Development (U.M.K.M). Carrying out community service, the main aim of this activity is to increase insight and knowledge regarding Optimization of Digital Marketing and the Legality of Micro, Small and Medium Enterprises (UMKM) Development in Mojowono Village. In order to obtain and support a conducive working atmosphere, work together to build productive partnerships. Therefore, the socialization carried out in Mojowono Village, Kemlagi District, Mojokerto Regency is very important to carry out. Other objectives include providing an understanding of technological advances that must be utilized properly so that they can increase income in society. This business activity must of course be maximized and must be equipped with a business permit so that it can provide certainty and legal protection for Micro, Small and Medium Enterprises(UMKM)

The purpose of this research is to explain the role of religious education in helping the process of character formation of students at Madinatussalam Private MTs. Qualitative descriptive research method. In the process of collecting data, using observation, interviews and documentation methods. Meanwhile, for the analysis, qualitative descriptive analysis techniques are used, namely in the form of written or verbal data from people and observed behavior so that in this case the author attempts to conduct research that thoroughly describes the actual situation. The author can conclude the results of this research as follows: First, the school's efforts to realize character education are: 1) conducting Islamic studies; 2) take advantage of the commemoration of Islamic Holidays (PHBI); 3) oblige and get used to saying hello and shaking hands with teachers; 4) oblige and make it a habit to always comply with the rules and culture at school; 5) make it mandatory and get used to always praying in congregation when at school. Second, the efforts of Islamic religious education teachers in forming student character: 1) maximizing the delivery of Islamic religious education material; 2) instilling the Islamic style of Ahlusunnah Waljama'ah; 3) Islamic religious education teachers must be active and be role models for their students in applying character education. Third, the strategies carried out by Islamic religious education teachers: 1) use of effective learning approach methods; 2) use of discussion and demonstration methods.    

The digital era has brought significant changes in human life, including in the economic field. The development of digital technology has influenced the way humans do business, transact and interact. The aim of this research is to determine the factors that influence economic growth in the digital era in the city of Medan in 2018-2023. The analysis techniques in this research are descriptive statistical analysis and multiple linear regression analysis. Based on the results of the discussion, it can be concluded that wholesale and retail trade, car and motorbike repairs greatly influence the movement of economic growth in Medan in the digital era, the policies implemented by the government are very important to maximize the positive impact of the digital economy on economic growth. Furthermore, the digital economy has the potential to encourage economic growth through increasing productivity, facilitating economic activities, and transforming business transactions from manual to automatic processes.  

This research explores increasing the efficiency of network resource use through load balancing techniques. Load balancing distributes workload evenly among servers to optimize resource usage, maximize throughput, and minimize response time. We compare various load balancing algorithms, such as round-robin, least connections, and least response time, in various network scenarios. Experimental results show that proper load balancing techniques can reduce response time by up to 30% and increase resource usage efficiency by up to 40%. This study highlights the importance of selecting appropriate algorithms based on network traffic and workload characteristics. Implementing effective load balancing strategies can improve the quality of network services and ensure even distribution of workloads, providing practical guidance for network administrators to optimize network performance and efficiency.

Vannamei shrimp marketing and cultivation strategies highlight how entrepreneurs can take advantage of existing strengths and opportunities to maximize profits and business growth. Through SWOT analysis, the proposed strategy includes increasing seed production and quality, recruiting experts to increase production and promotion, as well as managing threats and weaknesses with effective strategies. This strategy aims to optimize market segmentation, targeting, positioning and marketing mix, with an emphasis on the importance of adapting to changing business conditions and active support from the government in overcoming regulatory obstacles. This study explores the economic and social impacts of vannamei shrimp farming in Ivory Coast villages, identifying factors that contribute to community well-being, including access to resources, work ethic, and economic motivation, as well as challenges faced, such as lack of financial support from local government . The recommendations given emphasize the importance of government support, improving farmer skills, and further research focusing on the welfare of shrimp farm workers. By implementing effective marketing strategies and paying attention to sustainable development and utilization of coastal and marine resources, this research proposes that vannamei shrimp cultivation can not only develop but also contribute significantly to the economic and social welfare of society.

The aim of this research is to analyze the Application of Management Accounting to Company Financial Performance. This research uses qualitative research with a literature study research method. The research results show that the application of management accounting which includes finance, production and marketing will help each division manager start and make definite decisions. So the application of management accounting needs to be implemented on an ongoing basis with the aim of implementing maximum financial performance for each company. Focusing on financial performance, management accounting will provide precise information based on company data in financial reports and journals which will also be used as insight into non-financial performance. The usefulness of executive bookkeeping relies on the idea of ​​proper administration and bookkeeping, in introducing monetary data that is useful for the organization to carry out the most practical arrangement, supervision, direction and portion of assets, thus requiring good administration. The application of accounting management in a company found that to see financial performance it was necessary to measure financial conditions using data and information from the company's annual financial report each year.