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PT Jadi Kaya Raya Bersama, founded in 2024 in Banyumas, Indonesia, focuses on providing reliable financial recording solutions for Micro, Small, and Medium Enterprises (MSMEs) through fintech-based applications. The platform is designed to support transaction recording, financial monitoring, and reporting processes to improve MSME financial management. Despite its significant potential, several technical issues have hindered the application’s performance and service quality. Key problems identified include disruptions in the WhatsApp Bot API, user authentication errors, and the lack of integration with banking systems and digital wallet services. These challenges affect transaction recording accuracy, operational efficiency, and the security of user financial data. To identify the root causes of these issues and propose appropriate solutions, a system audit was conducted using the COBIT framework as a governance and management evaluation tool. The audit process involved assessing system performance, control mechanisms, and IT service management practices. The results indicate that API disruptions were primarily caused by network instability and configuration errors, which led to interruptions in automated transaction recording services. Meanwhile, authentication problems were associated with weak login mechanisms and insufficient identity verification processes. In addition, the application’s inability to integrate with banking and e-money services created limitations in transaction synchronization and reduced overall user convenience. Based on these findings, several strategic recommendations are proposed. These include optimizing API performance, strengthening authentication systems through the implementation of Two-Factor Authentication (2FA), and developing integration capabilities with banking institutions and digital wallet platforms. The implementation of these improvements is expected to enhance system efficiency, data security, and service quality. Ultimately, strengthening the fintech application’s performance will support MSMEs financial management and contribute to sustainable digital economic growth in Indonesia.

This ponder points to analyze the application of Esteem Included Charge (VAT) bookkeeping within the setting of its impact on the planning of company budgetary articulations. In an ever-evolving trade environment, assess controls are an important aspect that companies have to be pay consideration to within the preparation of their money related explanations. Particularly, Esteem Included Charge (VAT) is one of the charges that includes a noteworthy affect on the company's budgetary position. This ponder employments auxiliary information investigation strategies including open monetary explanation information from different businesses. This consider distinguishes the affect of the application of Esteem Included Assess (VAT) bookkeeping on viewpoints of planning monetary articulations such as net salary, cash stream, and value. The comes about uncovered that the strategy of applying VAT can have a noteworthy impact on the company's money related position. In expansion, this consider too investigates the affect of VAT usage on charge hones and corporate social commitments. The comes about give a more profound understanding of the degree to which corporate tax assessment hones impact the planning of money related explanations and corporate social duty. In an period of globalization and harmonization of bookkeeping benchmarks, a profound understanding of the application of VAT and its impact on budgetary articulations is critical for partners, counting speculators, controllers, and company administration. This investigate gives profitable bits of knowledge into the significance of Esteem Included Charge (VAT) bookkeeping within the setting of planning budgetary articulations and can help companies in optimizing assess administration and understanding its affect on their money related execution.

This study aims to find out about . What are the legal provisions for determining suspects as pretrial objects in criminal law and b What are the legal implications for re-determination of suspects after being canceled by a pretrial decision. The data collection method in this study was carried out by literature study, which is a way of collecting data by searching and studying library materials (literature, research results, scientific magazines, scientific bulletins, scientific journals, etc.). Legal materials are collected through inventory procedures and identification of laws and regulations, as well as classification and systematization of legal materials according to research problems. Therefore, the data collection technique used in this study was a literature study. The results of the study show that pretrial is a new thing in the life of law enforcement in Indonesia, has a goal to be upheld and protected, namely protecting the rights of suspects at the level of investigation and prosecution or preventing the arbitrariness of law enforcement officials against someone who is undergoing a legal process and To guarantee the protection of human rights and for law enforcers to carry out their duties consistently, the Criminal Procedure Code establishes a new institution called pretrial. Seeing the contents of the decision as referred to in Article 82 paragraph (3) of the Criminal Procedure Code, that there are 3 (three) types of implementation of pretrial decisions: committing certain acts, paying an amount of money and providing rehabilitation. The legal basis for pretrial authority in deciding the suspect's determination is found in the Constitutional Court (MK) decision No. 21/PUU-XII/2014 which states that the determination of the status of a suspect is included in the object of pretrial and also in its ruling that Article 77 of the Criminal Procedure Code is contrary to the 1945 Constitution and does not have binding legal force as long as the pretrial is not interpreted including determination of suspects, searches , and confiscation. Meanwhile, the background to the addition of pretrial authority in deciding the determination of the suspect is that the determination of the suspect's status is the end result of the investigation activities carried out which are none other than the object of pretrial. Criminal acts after the status of the determination of the suspect is declared invalid in the pretrial decision are basically still valid. Examination in pretrial cases is only in the administrative area of the investigative process. Often the Pretrial decision which cancels the determination of the suspect by the investigator, is based.

This study examines cases of corruption in Indonesia’s financial sector and state-owned enterprises (SOEs), focusing on PT A, PT B, and PT C. The research aims to analyze and compare the modus operandi and system vulnerabilities that enable corruption in these companies. Data were collected through analysis of investigation and financial audit reports, legal literature, and relevant regulations, specifically the Anti-Corruption Law (UU TIPIKOR) and the Anti-Money Laundering Law (UU TPPU). Findings reveal that weak internal controls and limited forensic accounting practices are key factors facilitating corruption, including embezzlement at PT A, procurement specification manipulation at PT B, and fictitious transactions at PT C. The application of forensic accounting and strengthening of internal control systems are essential in detecting and preventing financial manipulation, which can be detrimental to the state. This study recommends implementing forensic accounting, reinforcing internal oversight, conducting stricter procurement audits, and fostering interagency cooperation to enhance effective anti-corruption measures.

Education on the Concept of Waste Bank, Green Economy, and Circulating Money to the Community is carried out in order to understand how its application becomes a household income opportunity, for example by becoming a new source of income from saving household waste that has been applied so that it is able to read the economic and environmental problems that occur. How the impact of the Waste Bank on income from household waste. Which is related to improving household welfare through community knowledge / understanding related to Waste Bank, Green Economy, and Circulating Money. From this community service, the results show that with the existence of the Waste Bank, the application of the Green Economy concept can be seen from the collection of household waste easily collected at the Waste Bank, the community becomes a customer, has savings, withdraws money, then continues consumption shopping from the money, which means there is buying and selling activity in the market because there is money circulating in the community. This affects economic activity in the Medan Belawan sub-district.

The aim of this research is to analyze the influence of student autonomy and financial behavior on planning pocket money for students receiving the KIP-K scholarship for the Business Education undergraduate program at PGRI Wiranegara University. The research method used is a quantitative approach with a correlational design. Data was collected through questionnaires distributed to 55 people selected using purposive sampling techniques. The results of linear regression analysis show that student independence has a significant influence on pocket money planning and financial behavior. At the same time, these two variables also have a significant influence on students' pocket money plans. This study shows how important it is for students to use their pocket money wisely to support academic success and financial stability. These findings will make a major contribution to the development of financial management guidelines for students, especially KIP-K undergraduate students.

The change in marketing behavior from conventional to digital is not balanced by the existence of MSMEs who use digital marketing, even though MSMEs are believed to be able to spur the Indonesian economy. The use of digital technology-based marketing concepts is a hope for MSMEs to develop into centers of economic power. Digital marketing promotional media is expected to be an effective choice for MSMEs in developing their business and reaching national and international markets. Conventional promotional media that require a lot of money and are much more complicated are no longer the main concern for MSMEs because of digital marketing.

Teenagers today are filled with a number of rapid technological changes and developments. From a financial perspective, teenagers at this stage have a growing ability to understand the principles of saving and spending money, not only the basics, but also long-term goals. The three main areas that parents should focus on are income, savings, and responsible spending (shopping or investment). Problems that often occur in society (including teenagers) are such as wasteful living (lifestyle), online loan debt, and being trapped in online gambling. The emergence of several entertainment venues, cafes, and angkringan makes spending difficult for teenagers to control. The methods used in this service are lectures, simulations, discussions and questions and answers regarding the usefulness and benefits of understanding financial literacy. The results of this service show the different nature and patterns of financial management of teenagers requiring presentation patterns that need to be adjusted. In the implementation of the activity, there were participants (some) who were more enthusiastic or serious about this series of training. Presenters (speakers) require the application of andragogy model learning. This model is intended so that the presenter (material provider) and participants are not bored, comfortable in communicating and feedback appears quickly. In the future, training or workshops will be more directed to more technical or specific, for example capital market investment, mutual funds or other investment models.

The prospects of Islamic banking in Indonesia, when viewed from the real sector, are quite positive. Because, the operationalization of Islamic education does not matter! interest, and the income comes from the retum for the harvest! for projects financed or margin financing the sale and purchase of goods. In this way, it can be ascertained, that theoretically Islamic banking is very interested in encouraging the progress of the nile sector. The most important thing for Islamic banking is that no matter how advanced and developed it is, it will never leave the real sector, because it is from this sector that banking activities emerge. Unlike the conventional banking system, the monetary sector has grown far away from the real sector of Inl. This is because, with interest, money has shifted from just a medium of exchange to a commodity. 

Locus of control is an individual's perception of who determines his fate, which perception greatly influences the auditor, Locus of control leads to individuals influencing good and bad events in their lives, Accountants are individuals who pursue work in the field of accounting and accountants will be in the spotlight for the public if there is fraud or violations related to finance. An accountant must have ethical behavior to avoid financial fraud, this ethical behavior is important since the accountant was still a student. Accountant ethics have become a very interesting issue, this issue has developed along with the occurrence of several ethical violations that have occurred both by public accountants, internal accountants and government accountants, therefore ethical rules are important things that must be obeyed. Not a few financial scandals that occur are caused by ethical violations by accountants which ultimately lead to a decline in public trust in the accounting profession. This study aims to determine the effect of locus of control, love of money and emotional intelligence on students' ethical perceptions of the accounting profession. This type of research is quantitative descriptive research. The population of this study was students of the Accounting Study Program, Faculty of Economics and Business, University of 17 August 1945 Semarang, class of 2018 and 2019, totaling 102 students. The sampling technique used saturated or census sampling. Data were collected by distributing questionnaires via Google Form as many as 102 and 80 returned so that the response rate was 78.43 percent. The data analysis technique used was multiple linear regression analysis technique. The results showed that locus of control had a positive and significant effect on students' ethical perceptions of the accounting profession, while love of money and emotional intelligence had a negative and significant effect on students' ethical perceptions of the accounting profession.    

Continuous improvements in infrastructure, security measures, and user education can help address these weaknesses and improve the overall effectiveness of QRIS as a digital payment solution. Some of the roles of using QRIS in the millennial generation are convenience. QRIS makes it easy for millennials to make digital payments without the need to carry cash or credit/debit cards. They can simply use their mobile phones to scan the QR code and complete the payment transaction. QRIS transactions are processed in real-time, meaning payments can be completed almost instantly. Many digital payment platforms that support QRIS offer promotions and discounts to users who make payments using their platform. This is especially attractive to millennials who are always looking for ways to save money.

Online gambling has become a rapidly growing social issue supported by advancements in digital technology, particularly in Indonesia, with its large population of internet users. Despite being legally prohibited, its popularity continues to rise, creating challenges for law enforcement and significant socio-economic impacts. This study aims to analyze the social and economic dynamics of online gambling actors using a descriptive qualitative method. Data were collected through in-depth interviews and document analysis, then analyzed using thematic coding techniques. The findings reveal that actors, such as Koh Jimmy, learn deviant behaviors through exclusive online communities that provide operational techniques and moral justification. Economic motivation, social support, and gambling systems designed to induce addiction are key drivers of actor involvement. Although aware of legal risks, actors remain engaged due to community influence and substantial financial gains. This study underscores the relevance of differential association theory in explaining actor involvement in online gambling and provides recommendations for preventive policies through technological oversight, social education, and the strengthening of social norms. The results are expected to serve as a foundation for formulating more effective preventive and intervention measures.  

In this research. conducted a study Analysis of Factors Affecting the Performance of Fixed Income Mutual Funds Sharia in Indonesia for the 2019-2023 Period. In this study using Quantitative methods and the data analysis method used is Multiple Linear Regression. Research results The results showed that inflation, exchange rates, and interest rates gave a negative significant value, so it does not contribute well to sharia fixed income mutual funds, while the money supply has a positive effect. while the amount of money in circulation has a positive effect on sharia fixed income mutual funds. The results of the calculation of the coefficient of determination shows that 43.1% of the value of Islamic fixed income mutual funds is influenced by inflation, exchange rates, money supply and interest rates.

Hydroponic plant cultivation is booming, but stock and sales are hard to predict. Poor prediction can cause farmers to overstock and lose money. This study suggests a framework that uses several machine learning models, including Linear Regression (LR), Random Forest (RF), Decision Tree (DT), and Extreme Gradient Boosting. "Ensemble Learning," which combines these models, should yield more accurate and generalizable results than a single model. This framework is assessed using historical hydroponic plant sales data and related factors like price, weather, and market trends. The model's performance is measured by the difference between predictions and actual values using RMSE and MAE metrics. This framework should improve hydroponic plant stock and sales predictions. Farmers can make better production, inventory, and harvest distribution decisions. Besides reducing financial losses, this reduces food waste and improves food security.

Although financial management is a vital life skill, many teenagers lack the knowledge and habits to make good financial decisions. This program aims to fix this by giving teens practical financial management skills and encouraging forward-thinking attitudes toward money.The primary goal is to help participants understand fundamental financial concepts such as budgeting, saving, investing, and debt management. To ensure engagement and practical application, the program uses a mixed-methods approach by incorporating workshops, interactive activities, and real-life case studies. Key findings show that participants' capacity to create budgets, save regularly, and make wise financial decisions significantly improved after completing the program. Additionally, the seminars raised awareness of the significance of financial planning for long-term objectives like business or higher education.This effort has broad ramifications as it helps create a generation of financially educated people who are better equipped to handle financial difficulties and take advantage of opportunities in the future. Similar initiatives in communities and schools throughout the world can be built around this paradigm.

Fintech or financial technology is an alternative path in the financial sector based on information technology. Fintech as an innovation from electronic financing institutions provides many benefits, but on the other hand there are also weaknesses that are still a problem in society, namely data leakage in the fintech system which is implemented electronically. One of the companies that experienced a data leak is PT Fintech Cermati. In Indonesian regulations, preventive and repressive efforts against data leaks have been regulated in OJK Regulation (POJK) Number 77 of 2016 concerning Information Technology-Based Money Lending Services and Law No. 27 of 2022 concerning Personal Data Protection which regulates the Company's obligations in maintaining the confidentiality of its consumer data. This study aims to determine the extent of compliance and responsibility of PT Fintech Cermati for the protection of its consumers' personal data. The research method used in this study is descriptive analytical, namely against data that has been collected as completely as possible through secondary data from relevant literature sources to be discussed and explained systematically with primary data in the form of literature studies with an analytical concept approach method. The results of this study indicate that the company's obligation to comply with the provisions of Article 16 of the PDP Law in conjunction with Article 26 and Article 28 of POJK 77/2016 concerning maintaining the confidentiality of personal and company data can be held accountable in civil and criminal matters.

In the online buying and selling process, the seller becomes the name of the store and the buyer does not know the identity of the seller such as name, address, and even age. Buyers will only know from the name of the store selling the item. The concept of online buying and selling is that you only have information about the name and address of the store, but do not know who the owner of the store is. In the buying and selling process, the buyer chooses the product available in the store and if there are any questions about the product, they can ask the seller via chat. The seller then uses a robotic or human system to answer the buyer's questions. The second pillar and condition is ma'qud 'alaih or a medium of exchange and goods sold. The medium of exchange used in the buying and selling process, both online and offline, still uses the same tool, namely money. The purchase or payment process for online buying and selling can be done through bank transfer through the payment code number that has been ordered. The majority of online stores also offer a wider selection of different types of goods.

Sharia-based monetary policy instruments, such as the Bank Indonesia Sharia Certificate (SBIS) and the Sharia Interbank Money Market (PUAS), contribute significantly to liquidity stability and expand access to sharia banking services. Even though the sharia banking sector continues to grow, the market share of the national banking industry is still relatively small due to low financial literacy, limited infrastructure and global economic challenges. This research highlights the importance of strengthening sharia financial literacy, developing digital infrastructure, as well as collaboration between the government, private sector and Bank Indonesia to overcome these obstacles. Strategic recommendations are provided to increase sharia-based financial inclusion which is expected to become a model for countries where the majority of the population is Muslim.

Converts often experience difficult in participating in Islamic education. In order to better organize Islmic education being studied, it is felt necessary to consider management issues in the educational process. Managemen is very influential in providing knoeledge to converts who want to learn the basics of Islamic education.  One environment that can be used as an alternative to improve Islamic education for converts is the Qur'an Convers Center West Sumatra, this is a organization under foundation of the Qur`an Convers Indonesia in Yogyakarta. Therefore researchers are interested in examining how Islamic education is managed at the Qur'an Center Converts West Sumatra. This research uses a qualitative method where data collection uses interview, observation and documentation techniques, then the data is processed into descriptive descriptions. Islamic education management applied by the Qur'an Convers Center West Sumatra has fulfiled the elements and functions of management. Starting from element of management (Man, Money, Materials, Machines, Methods,). While the  management functions (Planning, Organizing, Actuating, Controling). The inhibiting factors in the Qur'an Convers Center West Sumatra are: the loss of news of converts, converts and coaches who have other activities and still lack funds in terms of operations. Apart from that, there are supporting factors, there are: collaborating with Provincial institutions and other humanitarian organizations, utilizing information technology, and having permanent and non-permanent donors.

Inflation is a significant economic challenge in Indonesia, affecting price stability and people's purchasing power. In a sharia economic perspective, inflation is not only seen as an economic phenomenon, but also involves moral and social aspects. This article discusses the role of sharia monetary instruments in controlling inflation in Indonesia, highlighting the principles of fairness and transparency. Instruments such as Bank Indonesia Sharia Certificates (SBIS), Bank Indonesia Sharia Savings Facilities (FASBIS), and Sharia Open Market Operations (OPT) have been implemented to regulate the amount of money in circulation and maintain economic stability. Although their contribution to controlling inflation is still limited, the potential of sharia instruments can be strengthened through increasing market understanding, education and collaboration between the government, Bank Indonesia and sharia financial institutions. With more optimal implementation, sharia monetary instruments can create a stable, fair and sustainable economic system for the Indonesian people.