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Advances in information and internet technologies have significantly transformed the business environment, including the financial sector. The COVID-19 pandemic has further accelerated this digital adoption, expanding the e-commerce industry and highlighting the necessity for secure online transactions. Credit Card Fraud Detection (CCFD) stands critical as the prevalence of fraudulent activities continues to rise with the increasing volume of online transactions. Traditional methods for detecting fraud, such as rule-based systems and basic machine learning models, tend to fail to keep pace with fraudsters' evolving tactics. This study proposes a novel ensemble deep learning-based approach that combines Convolutional Neural Networks (CNN), Gated Recurrent Units (GRU), and Multilayer Perceptron (MLP) with the Synthetic Minority Oversampling Technique and Edited Nearest Neighbors (SMOTE-ENN) to address class imbalance and improve detection accuracy. The methodology integrates CNN for feature extraction, GRU for sequential transaction analysis, and Multilayer Perceptron (MLP) as a meta-learner in a stacking framework. By leveraging SMOTE-ENN, the proposed approach enhances data balance and prevents overfitting. With synthetic data, the robustness and accuracy of the model have been improved, particularly in scenarios where fraudulent examples are scarce. The experiments conducted on real-world credit card transaction datasets have established that our approach outperforms existing methods, achieving higher metrics performance.

Badan Usaha Lembang (BumLem) Tallu Lolona faces challenges in financial management that affect the sustainability of its operations, which include credit provision and rice and coffee milling services. This study aims to enhance the capacity of its administrators and managers in financial management through mentoring and training. The methods employed include classical training, practical workshops, and group discussions. The results indicate that participants successfully grasped the basic principles of financial management, improved their ability to prepare financial reports, and identified solutions to financial issues through discussions. It is expected that this initiative will create new institutions, foster positive behavioral changes, and cultivate local leadership in BumLem’s financial management.

Lembang Sa’dan Andulan has great potential for local economic development through the weaving industry but faces challenges in raw material supply and bad credit that hinder business sustainability. This research aims to provide assistance in identifying the root causes of bad credit, formulating effective credit management strategies, and enhancing the capacity of the management of Badan Usaha Lembang Sa’dan Andulan. The methods used include financial management training, developing a credit assessment system, improving communication, and business mentoring. The results show that the management now understands the impact of bad credit and can analyze its causes. They are beginning to implement the 5C and 7P methods in assessments and business development, and show active roles in financial management. It is hoped that this activity will encourage economic growth in the Lembang Sa’dan Andulan community and create significant social change.

This study examines the construction of narratives on immoral issues in political discourse through a critical approach. Immoral issues are often used as political tools to build an image, discredit opponents, or divert public attention from the main issues. This study focuses on how immoral issues are designed, disseminated, and received by society through media and political discourse. Using critical discourse analysis, this research explores the relationship between power, ideology, and the representation of immoral issues in a political context. The findings show that immoral issues are frequently manipulated to influence public perception, control political narratives, and reinforce the dominance of certain groups. The implications of this practice include the distortion of public space, the decline in the quality of political discourse, and threats to democratic integrity. This study highlights the importance of critical literacy in political discourse to foster healthier and more substantive discussions.

Predicting credit worthiness is an important step for banks to reduce the risk of bad credit. This research compares the performance of four classification algorithms, namely SVM, Naïve Bayes, Random Forest and Decision Tree using simulated datasets. The results obtained on the metrics of accuracy, precision, recall, F1 score, and AUC-ROC, show that Decision Tree has the best performance with 42.5% accuracy, 48.3% precision, 47.5% recall, 47.5% F1 score, and AUC 0.60, indicating its ability to is in differentiating credit worthiness. Random Forest achieved an accuracy of 37.5% and an AUC of 0.493, while Naïve Bayes had the lowest accuracy with an accuracy of 27.5% and an AUC of 0.425. SVM gives better results than Naïve Bayes but is still inferior to Decision Tree. This research recommends implementing a Decision Tree as the main model with optimization through hyperparameter tuning, adding relevant features, and handling data accounting. These results are expected to support banking decision making more effectively and efficiently.

This study aims to analyze bad debts on the financial performance of the Kupang City Branch of the Swasti Sari Savings and Loan Cooperative. The research method used is descriptive quantitative, with data analysis techniques using bad debt analysis and financial performance analysis by measuring financial ratios such as liquidity, solvency and profitability ratios. The data used in this study is secondary data in the form of financial statements of the Swasti Sari Saving and Loan Cooperative, Kupang City Branch for a period of 5 years from 2019-2023. The results showed that bad debts at the Kupang City Branch of the Swasti Sari Savings and Loan Cooperative were caused by the inability of cooperative members to pay off their obligations so that the cooperative's receivables became difficult to collect and had an impact on the cooperative's financial performance as measured by the liquidity ratio from 2019 to 2023 which decreased because the cooperative's cash decreased and its receivables increased, the Solvency Ratio indicates an increase in risk due to increased debt without balanced asset growth. The Profitability Ratio shows a decrease in net income which affects the operational sustainability of the Kupang City Branch of the Swasti Sari Savings and Loan Cooperative. The results of this study provide recommendations for the Kupang City Branch of the Swasti Sari Saving and Loan Cooperative in overcoming the risk of bad credit, namely taking a rescheduling, reconditioning, and restructuring approach, applying prudential principles, conducting regular monitoring and monitoring of financial performance and credit risk so that cooperatives can make quick and appropriate decisions to maintain financial stability and operational sustainability.

This study aims to find out and analyze the study of the default judiciary in the implementation of the lending agreement between creditors and debtors based on case number 71/PDT. G/2023/PN KPG. This research is a normative law research that uses primary legal materials and secondary legal materials. The approach methods used in this study include the Case Approach, the Conceptual Approach, and the Statute Approach. The researcher performs this technique by collecting source materials and then doing so by reading, studying, analyzing, recording and interpreting points related to the problems or legal issues raised by the researcher. The results of this study show (1) The form of default committed by the defendants or debtors as contained in decision number 71/Pdt. G/2023/PN. Kpg The form of default committed by the debtors and/or the defendants as the judgment in question is a form of default "carrying out the achievement but not as it should" (2) The legal consequences that must be borne by the defendants are having to pay compensation that is many times the amount of the previous loan, namely from Rp. 350,000,000,- (three hundred and fifty million) to Rp. 612,847,022,-  (six hundred and twelve million eight hundred and forty-seven twenty-two rupiah) and must pay the cost of the case and must give up the bail if seven days after the legally effective judgment remains to be confiscated and the factors that cause the perpetrators of the default can be categorized into internal factors and external factors.

This qualitative literature review examines the key predictors of SME recovery from severe financial distress, focusing on financial blockages, employee dynamics, and turnaround success. The study synthesizes findings from various sources to highlight how financial challenges such as liquidity shortages and limited access to credit hinder recovery, while government support and alternative financing offer potential solutions. Additionally, employee engagement, organizational culture, and strategic leadership are identified as critical factors in successful turnaround efforts. SMEs that foster innovation, adaptability, and retain key employees are more likely to overcome financial crises. The review emphasizes the importance of a holistic approach, combining financial relief, strategic leadership, and organizational resilience, for long-term SME recovery. The findings suggest avenues for future research on the interaction of these factors and their context-specific impacts.

Tracer study of Surabaya State University has been conducted in each study program in order to fulfill accreditation needs. Instrument development is still carried out independently at the study program and faculty levels so that the disparity of instruments in each faculty is very high. This study will later aim to create an effective alumni tracing model in achieving a response rate. Because in several universities throughout Indonesia, a superior model has not been found and detailed properly. The type of research used is descriptive qualitative. The population in this study were graduates of the Faculty of Economics and Business, Universitas Negeri Surabaya who had obtained diplomas throughout 2022. The sample used was a saturated sample considering that this study aims to explore graduate data related to careers. The results showed that the response rate reached 100%, with more than 67.8% of graduates getting jobs in less than six months with an income of at least 1.2 times the UMP, exceeding the institution's target. This tracer study plays an important role in evaluating the quality of graduates and the relevance of education to the world of work. These findings provide a basis for improving the curriculum and quality of education at Universitas Negeri Surabaya.

The historical foundation of guidance and counselling (BK) in Indonesia plays an important role in shaping the practice of BK services in various educational institutions, including at SMK Negeri 2 Tasikmalaya. This study uses a descriptive qualitative approach using interview, observation, and documentation methods aimed at examining the historical foundation and implementation of guidance and counselling (BK) services at SMK Negeri 2 Tasikmalaya, with resource person Mr Abdurrahman, one of the BK teachers. Currently, there are seven counselling teachers handling ±2,600 students with a ratio of 1:150. Each counselling teacher is responsible for one area, including mechanical, automotive, building, electrical, electrical, computer and broadcasting engineering. Observations showed that the school's counselling services include basic, responsive and specialisation services. The main challenges include the lack of counselling teachers, low understanding of the duties of counselling teachers by others, and complex student problems such as smoking. The counselling approach emphasises gradual reduction of negative behaviours and increasing students' trust in the counselling teacher through the principle of credit. The findings indicate the importance of increasing the number of counselling teachers to optimally meet students‘ needs and the need to educate school authorities about the duties and functions of counselling and provide a comprehensive overview of the strategic role of counselling in supporting students’ readiness to face academic and non-academic challenges.

In bankruptcy proceedings, the presence of third parties whose assets are made part of the bankruptcy estate often leads to legal conflicts. The bankruptcy estate is a collection of assets managed by the curator to pay off the debtor's obligations to creditors. Problems arise when third-party assets, which should not be included in the bankruptcy estate, are included without a clear legal basis. This research aims to analyze the legal remedies that can be taken by third parties to protect their rights and interests. By reviewing the provisions in the Bankruptcy Law, as well as the prevailing practice, this study demonstrates the importance of verification of assets by the curator prior to inclusion in the bankruptcy estate. Legal procedures such as opposition (verzet) can be taken by third parties to challenge the curator's decision in the commercial court. The findings of this study highlight the need for a better understanding of third party rights and the legal mechanisms in place to prevent abuse of curator authority. It is hoped that this study will provide guidance to third parties in taking appropriate legal steps and strengthening legal protection in the bankruptcy process.

This study aims to analyze the bankruptcy crisis communication of PT. Sepatu Bata tbk, using the literature review research method to collect data through several journals and articles. The bankruptcy of PT Bata is a significant case of business failure and shows the tight competition between industries. This study analyzes the factors causing the bankruptcy of PT Bata, namely: changes in consumer behavior, inability to face competition, business strategy errors, and declining economic conditions. The results of the study indicate that the bankruptcy of PT Bata has an impact on decreasing stock values, reducing the workforce, and losses for creditors. This study contributes to the understanding of the factors causing corporate bankruptcy and the importance of strategic planning. As well as for future improvements.

This service aims to increase understanding of good business management among MSMEs in Salamsari Village, Boja District, Kendal Regency, especially in the field of marketing/promotion. Salamsari Village is a highland area with the majority of residents working as farm laborers and traders. Business actors, especially women, manage various processed food products such as criping, peyek, kembang goyang, savory cendol, widaran, tempeh chips, lumpit and sticky rice tape. However, marketing their products is still limited to a local scale and has not utilized digital media optimally. Apart from that, attention to packaging design is still minimal.Service activities include socializing marketing strategies in the digital era, such as the use of social media, online marketplaces, and attractive packaging designs. Before this activity, business actors did not fully understand the benefits of good marketing in increasing sales turnover, expanding market share and developing business. The service team provides education about online marketing that is cost-effective and effective in expanding market reach. As a result, MSME players showed high enthusiasm and realized the importance of appropriate marketing strategies, both offline and online, to support the sustainability of their businesses.This activity is expected to be able to encourage MSME players to increase their competitiveness, expand markets and increase turnover through the use of digital technology. The output of this service includes publications in accredited national journals, recording Intellectual Property Rights (IPR), and disseminating information through mass media.

Clustering is one of the methods in data mining used in grouping data based on certain characteristics. This study aims to compare the performance of the K-Means Clustering and Hierarchical Clustering methods in clustering Senior High Schools (SMA) in Surakarta based on the parameters of the number of students, facilities, accreditation scores, and school achievements. In this study, a comparison was made between two popular clustering methods, namely K-Means Clustering and Hierarchical Clustering, to group Senior High Schools (SMA) in Surakarta City based on various relevant attributes. The attributes used include graduation rates, number of students, teaching quality, and available facilities. The results of the study show that both methods have their own advantages and disadvantages. K-Means is more efficient in terms of processing time, while Hierarchical Clustering provides a deeper understanding of the structure of relationships between SMAs. K-Means clustering provides better clustering results in terms of separation between clusters, with a higher Silhouette Score (0.52) and a lower Davies-Bouldin Index (0.88). This shows that K-Means is more efficient and better in clustering SMA based on the given data.

Background: Every child has the right to receive education in a healthy environment in accordance with the 1945 Constitution Article 31 paragraph 1. The health of the school environment, especially the existence of a healthy canteen, is an important component in supporting student growth and development. This study aims to analyze the implementation of healthy canteens in elementary schools in the working area of the Paal V Health Center in Jambi City. Methods: This study is a qualitative study with an analytical descriptive approach. Research data was collected through in-depth interviews, FGDs, observations, and documentation, with informants consisting of school principals, health center staff, teachers, canteen sellers, and students. Results: At SDN 64/IV Jambi City, there is a written policy regarding school healthy canteens. The average canteen handler has used an apron as personal protective equipment (PPE) and maintained hand and clothing hygiene. School canteen facilities are equipped with adequate lighting and the availability of clean water. However, it is still found that plastic containers are used for food containers. The informants agreed that the existence of healthy canteens in schools is very important and suggested that canteens only sell food that is filling and free from harmful chemicals. Conclusion: Schools with higher accreditation have better canteen management than schools with lower accreditation, especially in policies, facilities, and supervision.

In alongside demonstrating how strategic cost management approaches can lower banking risks, the study sought to address the theoretical underpinnings of both banking risks and strategic cost management techniques. as well as identifying the most important measures through which banking risks to which economic units are exposed can be reduced to a minimum by helping to deal with situations in which the future cannot be predicted with certainty and that banking risks arise from the financing side. The study was applied in a sample of banks listed on the Iraq Stock Exchange, and the focus was on commercial banks because of the exposure of these banks to a range of banking risks, the most important of which are credit risks, liquidity, exchange rate and interest rate. These banks also suffer from problems related to operational decisions such as pricing decisions. Strategic cost management techniques are a set of tools and methods that are appropriate to the needs of the modern business environment, which is concerned with cost analysis in a broad framework through its ideal position in order to improve the cost structure and achieve competitive advantage. This was the most significant finding of the research. The research discovered that strategic cost management techniques can help reduce risks and rationalize operational decisions, through which they can respond quickly to customer requirements and provide sufficient flexibility for any Changes that may occur and the delivery of products to them as quickly as possible while adhering to the standards of the modern corporate environment.

This study attempts to examine the impact of loan products, promotions, quality of service, and location on choices made by customers on PT Bank Rakyat Indonesia Unit Meruya Ilir People's Business Credit (KUR) loans. Multiple linear regression analysis with coefficient of determination analysis is the data analysis technique employed (adjusted R square), t test, and F test using a sample of 87 respondents. The results of data processing from linearof multiple regression analysis produce the equation Y=5.732 + 0.085X1 + 0.503X2 + 0.155X3 + 0.327X4. The test of the coefficient of determination test acquired a modified R square value of 0.617, or 61.7%, meaning that customer decisions are explained by loan products, promotions, service quality, and location of 61.7%. The test of the t test explain that the loan product variable has no partial effect on customer decisions,theof  variable promotion has a partial effect on customer decisions . The quality of service variable has no partial effect on customer decisions. The location variable  partially influences customer decisions . The test of F  show an Fcount value of 35.634 > Ftable 2.48 and a Sig value of 0.000 < 0.05. This indicates that there is a concurrent impact between loan products, promotions, quality of service, and location on customer decisions on PT Bank Rakyat Indonesia's Meruya Ilir unit People's Business Credit (KUR) loans.

Fiduciary collateral as a type of collateral gives the rights of executorial to creditors to do parate execution on the object of fiduciary collateral when a debtor defaults. In practice, however, collateral misuses this right illegally. This becomes the basics for Judicial Review agains Article 15, paraghraphs 2 and 3 of Law No. 42/1999, and the Constitutional Court issued the Ruling No. 18/PUU-XVII/2019. Therefore in this thesis the formulation of the problem raised is first, when a debtor is considered to have committed an act of default, and secondly, it delves into the creditor's execution procedure and the ratio decidendi related to Constitutional Court Decision No. 18/PUU-XVII/2019. The research use descriptive juridicial normative method. The data were gathered by conducting library research. The result of the analysis shows that Ruling does not impede the right of executing by creditors so that it is in accordance with the executorial right in fiduciary collateral. So, there are two possible ways for a debtor to be declared in default: firstly, the agreement of default is stipulated during the main agreement and the initial fiduciary collateral agreement. Secondly, the default is determined by the district court in order to execute the fiduciary collateral object.

Branch Watergate Cooperative This study aims to determine the Application of Rescheduling Policy as an Effort to Resolve Non-Performing Loans at the Bola Branch Watergate Cooperative. The data collection techniques used were observation, interviews and documentation. The data analysis technique used is qualitative analysis, namely data collection and analysis, data reduction, data presentation, and verification or conclusions. The results of this study show that the causes of non-performing loans are: internal factors include: Less selective cooperatives in the analysis of credit, Lack of survey processes and the existence of family relationships. . External factors include mental factors, economic factors seen from the low income of members, member errors in calculating and not understanding well the business made so that they experience failure in managing the business, members are tempted by 3 times the share loan, and lack of communication. The implementation of rescheduling policy as an effort to resolve non-performing loans has gone well and meets the criteria. The rescheduling process was successful because most members were able to pay off the loan.

This research aims to (1) describe employee performance, leadership style, and work ethic; (2) analyze the influence of Leadership Style ad Work Ethics on employee performance either partially or simultaneously. The population in this study were Suru Pudi Koting Credit Union's employees, totaling 30 people. Due to limited population, this research was conducted through census or saturated sampling. Data were collected through questionnaires and analyzed using descriptive methods and inferential statistics, namely multiple linear regression. Hypothesis testing is done through the F test and t test. The descriptive analysis showed that the variables of employee performance, leadership style, and work ethic were categorized as good. The results of the t-test statistics showed that partially, the leadership style and work ethic had a positive and significant influence on employee performance. The results of the F test statistics revealed that simultaneously, all independent variables had a significant influence on employee performance. The results of the determination analysis showed that the two independent variables in this study were able to explain the fluctuation of employee performance of the Suru Pudi Koting Credit Union as many as 912.7%.