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The purpose of this study is to analyze the role of professional accounting ethics in maintaining the quality, transparency, and accountability of corporate financial reporting through a literature review of relevant journals, regulations, and cases, including the Garuda Indonesia case, which illustrates ethical violations in revenue recognition. The findings emphasize that the principles of integrity, objectivity, professional competence, confidentiality, and professional behavior serve as fundamental pillars for accountants in producing reliable financial information. Ethical misconduct can lead to declining public trust, weakened corporate governance, and increased legal and reputational risks. Therefore, ethical education, regulatory supervision, strengthened moral awareness, and effective internal control systems are essential to prevent financial reporting manipulation. Professional more than just an normative obligation but a strategic element in safeguarding the credibility of the accounting profession and ensuring economic stability.

Information technology is currently developing and growing rapidly in all fields, supported by the advancement of computer technology. The application of information systems can also be applied to the financial services sector, including cooperatives like K.S.P Al Hudori. The loan service system remains ineffective due to the manual data management process, which involves writing data into ledgers, which are easily lost or damaged due to the paper-based nature of the data. This research aims to implement a loan information system at K.S.P Al Hudori that can assist with loan data verification, search, and report generation. This information system was designed using Embarcadero XE2 and Microsoft Access 2007 as its database. This system has been implemented at KSP Al Hudori. It is hoped that this information system will simplify the loan management process at K.S.P Al Hudori  

Information technology is currently developing and growing rapidly in all fields, supported by the advancement of computer technology. The application of information systems can also be applied to the financial services sector, including cooperatives like K.S.P Al Hudori. The loan service system remains ineffective due to the manual data management process, which involves writing data into ledgers, which are easily lost or damaged due to the paper-based nature of the data. This research aims to implement a loan information system at K.S.P Al Hudori that can assist with loan data verification, search, and report generation. This information system was designed using Embarcadero XE2 and Microsoft Access 2007 as its database. This system has been implemented at KSP Al Hudori. It is hoped that this information system will simplify the loan management process at K.S.P Al Hudori.  

The mentoring program was implemented to address issues related to the low practice of financial recordkeeping and the suboptimal utilization of digital marketing among Aisyah Laundry MSMEs in Dusun Gatak. The objective of this activity was to implement a simple financial recording system, build a basic understanding of the separation between personal and business finances, and introduce digital marketing strategies aimed at enhancing business management effectiveness. The methods employed included a participatory approach through initial condition observation, socialization of the benefits of recordkeeping, training in the use of simple bookkeeping formats, digital content training, and outcome evaluation. The results demonstrated a significant improvement in the regularity of daily transaction recording, administrative skills, and the establishment of a more systematic financial management pattern. In the marketing aspect, activation of the business’s Instagram account contributed to expanded service information outreach, increased customer interest, and a shift in the business owner's perspective regarding the importance of digital media. These findings affirm that hands-on mentoring is effective in improving financial and digital literacy among MSMEs and in encouraging sustainable changes in business behavior.

This study examines the relationship between market efficiency and digital financial innovation in the context of global financial transformation over the past decade, when fintech, cryptocurrency, and Decentralized Finance (DeFi) have significantly altered price formation and information dissemination mechanisms. The main issue raised is whether the Efficient Market Hypothesis (EMH) theory remains relevant in the face of digital market dynamics characterized by high volatility, speculative behavior, and regulatory uncertainty. The objective of this study is to assess the impact of digital innovation on information efficiency, price transparency, and the stability of modern financial markets. The study used the Systematic Literature Review (SLR) method, examining 15 scientific articles published between 2015 and 2025 from various academic databases. The findings indicate that digital technology increases access and speed of information distribution, but does not always result in consistently efficient markets. Crypto and DeFi markets have been shown to exhibit fluctuating efficiency due to price anomalies, information asymmetry, and weak regulation. Overall, the literature synthesis confirms that market efficiency in the digital era is dynamic and influenced by the interaction between technology, investor behavior, and governance quality. This study concludes that the EMH remains relevant as a basic framework, but needs reinterpretation to suit the complex and rapidly changing characteristics of digital markets.

This study discusses the application of the law to the alleged facilitation of online gambling transactions by PT Espay Debit Indonesia Koe (DANA), which allegedly distributed funds of IDR 5.37 trillion in illegal activities. This case is in the spotlight because it shows the weakness of the digital financial supervision system in Indonesia and raises questions about the limits and forms of legal accountability of fintech operators in preventing misuse of services. The research method used is normative juridical with a descriptive qualitative approach, using primary, secondary, and tertiary legal materials to analyze applicable regulations and supervisory practices. The results of the study show that although DANA does not directly commit a criminal act of gambling, negligence in implementing transaction supervision mechanisms, including monitoring suspicious transaction patterns, can give rise to certain forms of legal liability. These findings underscore the importance of prudence and compliance with anti-money laundering regulations in fintech operations. This study recommends strengthening fintech regulations, implementing stricter Know Your Customer (KYC), increasing synergy between OJK, PPATK, and the Police, and establishing a more integrated and responsive digital transaction supervision system to prevent similar crimes in the future.

Islamic banking is a financial system that operates in accordance with the principles of Islamic law, such as the prohibition of usury (riba), gharar (unlawful betting), and maisir (gambling), as well as the implementation of a profit-sharing mechanism. Islamic banking was born in the 1960s with the founding of Egypt's Mit Ghamr Savings Bank as a pioneer, followed by the establishment of the Islamic Development Bank (IDB) in 1975. After that, the development of Islamic banking expanded to various countries, particularly in the Middle East, South Asia, and Europe. In Indonesia, Islamic banking institutions officially began operating in 1992 with the establishment of Bank Muamalat Indonesia (BMI), the first Islamic bank. The industry's development is strengthened by specific regulations, in the form of Law Number 21 of 2008 concerning Islamic Banking, which serves as a primary foundation for strengthening the sector. Currently, Islamic banking in Indonesia is starting to show significant growth thanks to government support, increasing awareness among Muslims, and product and service innovations that are able to compete globally. This historical journey demonstrates that Islamic banking has evolved beyond simply being an alternative option and has become a vital component of a healthy economic system, both nationally and internationally.

This study aims to analyze the integration of maqasid al-shariah within digital financial innovation in Islamic banking and to identify patterns in previous research through a Systematic Literature Review (SLR). The SLR method was employed to search, select, and synthesize relevant studies published between 2020 and 2025 using predefined inclusion and exclusion criteria, followed by thematic analysis. The findings were organized into five core themes: security and wealth protection, digital literacy, regulatory and shariah compliance, adoption of digital technologies, and the orientation toward justice and social benefit. The results indicate that the integration of maqasid al-shariah in digital innovation remains partial and has not been developed into an operational framework for the design or evaluation of digital banking services. Prior studies emphasize the importance of data security and regulatory readiness but have not formulated measurable maqasid-based indicators. This synthesis highlights the need for a more applicable maqasid-driven digital framework to strengthen governance, risk mitigation, and the strategic direction of digital innovation in Islamic banking.

This study examines the influence of good governance principles on village fund utilization effectiveness in Indonesia. Using a quantitative approach with Structural Equation Modeling - Partial Least Squares (SEM-PLS), we analyze data from 385 village officials across five provinces in Indonesia. The research integrates stewardship theory and agency theory to explain how transparency, accountability, participation, and rule of law affect village fund management performance. Results demonstrate that transparency (β=0.342, p<0.01) and accountability (β=0.287, p<0.01) significantly enhance village fund utilization effectiveness, while participation (β=0.219, p<0.05) shows moderate influence. Rule of law (β=0.156, p>0.05) does not significantly affect fund utilization, suggesting implementation challenges. The model explains 68.4% variance in village fund utilization effectiveness (R²=0.684). This study contributes to governance literature by providing empirical evidence from emerging economies and offers practical implications for policymakers to strengthen village-level financial management through enhanced transparency mechanisms and accountability systems. The findings highlight the critical role of good governance in achieving sustainable rural development goals.

The digital era demands that organizations be fast-moving, adaptable, and innovative. With the advancement of information technology, changes in work methods, global competition, and stakeholder demands are becoming increasingly complex. Knowledge Management (KM) plays an important role as a strategic mechanism for identifying, acquiring, storing, sharing, and utilizing knowledge to improve organizational effectiveness and efficiency. In this context, knowledge management becomes one of the important elements for organizations to enhance performance. Knowledge management is not just about collecting data or information, but how organizations can store, share, create, and utilize knowledge to gain a competitive advantage. This article aims to analyze the importance of knowledge management for organizational performance in the digital age, including how the digital era changes the dimensions of knowledge management, how knowledge management contributes to organizational performance, the challenges faced, and their implications. The data obtained for this study were gathered from observations thru interviews with relevant parties and a literature review study by examining the results of empirical research from the past five years (2020–2025). The method used was descriptive literature analysis of 15 scientific articles from accredited national journals. The analysis focuses on the relationship between knowledge management dimensions (knowledge creation, storage, sharing, and application) and organizational performance indicators (financial performance, innovation, productivity, and customer satisfaction). The study results show that the implementation of knowledge management significantly contributes to improving organizational performance, both directly thru increased efficiency and effectiveness of work processes, and indirectly thru strengthening a culture of innovation and organizational learning. This article asserts that an organization's success in the digital age is not solely determined by its ability to adopt technology, but also by its ability to manage and leverage knowledge as a strategic resource. Therefore, knowledge management needs to be systematically integrated into the organization's digital strategy, accompanied by strengthening a learning culture, human resource training, and adaptive information technology systems.

The Innovation Development Program conducted by Group 2 in Gunung Sari Ulu Village consisted of a structured series of mentoring activities designed to strengthen the financial literacy and marketing capabilities of local UMKM. The program focused on guiding participants in recording simple cash flow using the Monly AI application, which helped them understand how Artificial Intelligence can support more accurate and organized financial management. In addition, participants were taught how to properly separate incoming and outgoing transaction notes so that their business finances could be monitored more clearly and systematically. The program also introduced strategies for promoting products through digital marketing, enabling UMKM to expand their market reach by utilizing online platforms and creating more appealing promotional content. Overall, this activity aimed to broaden the participants’ knowledge of AI-based financial recording while also equipping them with practical marketing skills needed to increase visibility and attract consumer purchasing power. By integrating technology with improved marketing practices, the program sought to empower UMKM to operate more efficiently, enhance their competitiveness, and strengthen the sustainability of their business activities within the local community.

Innovation is the process of optimizing various resources to produce more efficient and sustainable solutions. This study aims to examine the relationship between resources and innovation strategies in supporting sustainable entrepreneurship through a Systematic Literature Review (SLR) approach. A total of 25 scientific articles were analyzed using PRISMA guidelines to examine the role of resources such as human, technological, information, financial, and physical resources in the context of product, process, and managerial innovation. The research findings indicate that the success of innovation is strongly influenced by the organization's ability to utilize and synergize its resources, especially in the development of internal capabilities such as tacit knowledge, research and development activities, and digital technology. Human resource creativity is the main driver of product innovation, while process innovation is strengthened by the application of technology and a learning culture. Managerial innovation is heavily influenced by entrepreneurial orientation and dynamic capabilities in responding to change. The implementation of sustainable innovation strategies such as green, digital, and social innovations also increases business competitiveness through cross-sector collaboration. This study emphasizes the importance of integrated resource management and innovative strategies to achieve sustainability, especially in the small and medium enterprise sector.

This study examines the implementation of QRIS (Quick Response Code Indonesian Standard) in supporting MSMEs in Singa Village, with a focus on the efficiency of non-cash transactions and strengthening the digital financial ecosystem. The method used is literature research with a qualitative approach. The results show that the implementation of QRIS in MSMEs in Singa Village has a positive impact in increasing transaction efficiency through payment speed, transparency of transaction recording, and ease of access to digital finance. QRIS facilitates MSMEs to access faster and more secure payment systems, while expanding market reach by facilitating transactions between consumers and merchants. In addition, the implementation of QRIS contributes to strengthening financial inclusion in the village community, providing opportunities for residents to be more involved in the digital economy. Thus, it can be concluded that QRIS not only increases the competitiveness of MSMEs but also plays a significant role in strengthening community finances in Singa Village, making it more inclusive and sustainable in the digital era. The implementation of this technology is expected to continue to encourage more equitable local economic growth.

Crystal guava has a promising market potential due to its relatively high demand, especially in various supermarkets—both in small towns and major cities across Indonesia—and its selling price is relatively stable. Crystal guava has several advantages compared to other guava varieties, including a fresher and sweeter taste, a crunchy texture, thick flesh, and being almost seedless. It is relatively easy to cultivate, has a high harvesting frequency, and tends to bear fruit throughout the year regardless of the season. Therefore, farmers in Karanggondo Village, Tegalsari District, Banyuwangi Regency, have begun cultivating it as a monoculture crop since 2012. Considering this situation, it is deemed interesting to conduct research on the financial feasibility of a Crystal guava plantation investment project under a monoculture system per hectare in Banyuwangi Regency. The research results show that the investment project is financially “feasible.” However, if production volume and product price decrease by up to 48.96%, and variable operating costs increase by up to 79.02%, while other factors remain constant, the Crystal guava monoculture plantation investment project per hectare in Banyuwangi Regency becomes financially “unfeasible.” Among these factors, the decline in production volume and selling price are found to be relatively “more sensitive” in influencing the project’s financial feasibility.

The Community Service Program (KKN) of the Faculty of Islamic Economics and Business, State Islamic University of North Sumatra, in Aek Kota Batu Village, North Labuhanbatu Regency, was carried out as a form of community service focusing on digital-based economic empowerment. This program originated from the low level of digital literacy and the limited ability of micro-entrepreneurs to utilize technology as a means of promotion and financial transactions. The main objective of this activity is to enhance the community’s ability to use digital maps and the QRIS (Quick Response Code Indonesian Standard) payment system as a strategy to expand market reach and create transaction efficiency. The method used is the Participatory Rural Appraisal approach, with stages including observation, socialization, training, mentoring, and evaluation. The results of the activity show that the community experienced an increased understanding of digital technology and was able to apply digital mapping to ten local business units. In addition, several business actors have implemented QRIS in daily transactions, which has proven to improve convenience and security in financial dealings. From the perspective of Islamic economics, this activity represents the values of maslahah (public benefit), itqan (excellence), and tawazun (balance) in the community’s economic life. Thus, this program successfully created a socio-economic transformation based on Islamic values and can serve as a model for digital economy-based community service programs at the village level.

The purpose of this study is to examine and assess how PT BCA applies PSAK 4 and PSAK 65 in the development and presentation of its consolidated financial statements. This study is primarily motivated by the importance of consolidated financial statements as a useful source to offer a comprehensive view of an entity's financial condition, especially when the entity has subsidiaries. This research method can be categorized as descriptive qualitative research, utilizing secondary data sources, including PSAK and BCA's financial statements for the years 2022 to 2023. The findings indicate that BCA has reliably complied with PSAK 4 and PSAK 65 standards. This includes accurately combining the financial statements of its parent company and subsidiaries based on the control principle, eliminating inter-entity transactions, and transparently disclosing the NCI portion of equity. Furthermore, the fair values ​​of assets and liabilities have been combined and assessed in accordance with appropriate standards. In summary, BCA has demonstrated a strong commitment to maintaining accountability, information transparency, and effective corporate governance practices, thereby ensuring its financial statements reliably and accurately reflect the group's financial condition. From this conclusion, it can be stated that BCA has implemented both PSAKs systematically and effectively to increase reporting transparency.

This study conceptually analyzes how blockchain technology reshapes the mechanisms of transparency and trust in global Islamic trade from the perspective of Islamic economics. The digitization of financial systems encourages a shift from trust based on social integrity and human relations, which traditionally form the foundation of muamalah practices, to an algorithmic trust model governed by code. In this context, this study examines how core values such as amanah and 'adl can be supported and even strengthened when economic interactions are increasingly mediated by technology. The research approach employs a qualitative-descriptive method, based on a literature review, with Miles and Huberman's analysis used to interpret the data and combine it with the normative principles of Islamic economics, thereby supporting the substance of Sharia. The main findings of this article show that blockchain has significant potential to enhance transparency, efficiency, and accountability through distributed ledgers and smart contracts, aligning with the objectives of maqāṣid al-sharī‘ah. However, despite its ability to reduce informational gharar, this technology also gives rise to new uncertainties that are technical, epistemic, and social in nature. Cases such as the DAO hack and the Terra–Luna failure confirm that technical transparency does not automatically lead to substantive justice. As a contribution, this study offers a Digital-Trust Maqāṣidiyyah framework, which positions blockchain as a means to strengthen Sharia ethics through adaptive contracts, Sharia oracles, decentralized arbitration, digital literacy, and Sharia regulatory sandboxes.

Research on digital payment systems has grown rapidly over the past decades; however, comprehensive and in‑depth studies that synthesize existing empirical findings remain limited. This study aims to conduct a systematic literature review and bibliometric analysis on digital payment research based on empirical publications indexed in Scopus. Using the keyword “Digital Payment” in the article title, abstract, and keywords, a total of 485 documents published between 1989 and 2025 were identified. The evaluation was conducted on November 30, 2025, and the collected data were analyzed using bibliometric techniques with VOSviewer software. The findings reveal a significant surge in digital payment research beginning in 2016, with its peak occurring during 2023–2025, in line with the accelerating digital economic transformation worldwide. Knowledge production has shifted toward emerging economies—particularly India, Indonesia, and Malaysia—supported by dense inter‑institutional and inter‑author collaboration networks. Research themes have expanded beyond technical payment system aspects to interdisciplinary issues involving technology, finance, financial inclusion, human behavior, public policy, and the application of machine learning for security and system optimization. Journal sources, affiliations, authors, and keyword analyses confirm that digital payments have become essential infrastructure for the modern economy and a rich empirical domain for advanced studies on financial stability, consumer protection, regulation, and digital financial innovation.

The digital transformation of payment systems has become essential for micro, small, and medium enterprises (MSMEs) to improve transaction efficiency and expand market accessibility. This community service program was conducted to introduce and implement the use of QRIS through the Dana Bisnis application for four MSMEs located in the Makam Raja-Raja Imogiri tourism area Yogyakarta : Warung Wahyu, Warmindo Babe, Warung Pecel Bu Yani, and Warung Pecel Bu Elti. Initially, all MSMEs relied solely on cash transactions, leading to difficulties in financial recording and limited access to digital financial services. The program consisted of several stages, including on-site surveys, problem identification, explanation of digital payment benefits, training on QRIS registration and usage, and continuous assistance during the transition process. The results indicate a significant improvement in MSMEs’ understanding of digital payment systems and a gradual shift towards non-cash transactions. Evaluation findings show that approximately 60% of daily transactions were conducted via QRIS, and business owners reported benefits such as simplified bookkeeping, faster payment processing, and enhanced transaction security. This program demonstrates that QRIS-based digital payment systems can be effectively implemented in traditional MSMEs through proper mentoring and hands-on guidance. The initiative also plays a strategic role in promoting financial inclusion and strengthening MSME competitiveness in tourism areas. Continued efforts remain necessary, particularly in enhancing digital literacy and expanding access to supporting technology to ensure equitable adoption of digital payment systems.

This study aims to evaluate the effectiveness of the implementation of the public sector accounting cycle in the planning, implementation, administration, and evaluation of catfish cultivation programs run by BUMDes Ajoeng Jaya as part of the village food security program. The focus of the research departs from the need to ensure that each stage of the management of the BUMDes program runs according to the principles of public accountability, considering that BUMDes is a strategic entity in the management of village resources to improve the welfare of the community. This study uses a qualitative descriptive approach through field observation, in-depth interviews with the management of BUMDes Ajoeng Jaya, and a review of documentation related to catfish farming program activities and financial records. This approach allows researchers to gain a comprehensive understanding of the accounting practices applied as well as the various obstacles that arise during the implementation of food security programs. The results of the study show that the catfish cultivation program has failed due to weak internal supervision, the absence of SOPs, lack of financial recording and reporting, and lack of technical competence of managers. The implementation of the public sector accounting cycle has not been running optimally so that it is not able to support effective control and evaluation of programs. In addition, crop failures are exacerbated by theft by internal parties and the absence of a structured monitoring system throughout the program, which indicates weak governance and internal control. This study has limitations in the form of a small number of informants and a lack of formal documents, so the analysis—especially the financial aspect—cannot be generalized widely. Nevertheless, this study contributes by integrating the evaluation of food security programs through the implementation of the public sector accounting cycle and offering recommendations to improve the accountability, transparency, and sustainability of BUMDes programs.