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This study aims to examine the legal gaps and regulatory challenges in enforcing criminal liability against perpetrators of crimes within Indonesia’s crypto ecosystem, particularly in the context of Decentralized Finance (DeFi), smart contracts, and decentralized digital asset trading platforms. The research employs a normative juridical approach using statutory and conceptual methods. The findings indicate that current criminal law instruments, such as Article 378 of the Criminal Code, Article 28 paragraph (1) of the Electronic Information and Transactions (ITE) Law, Law No. 8 of 2010 on the Prevention and Eradication of Money Laundering (TPPU), and Law No. 10 of 1998 on Banking, are inadequate to address the unique and complex characteristics of crypto-related crimes. These crimes are anonymous, cross-jurisdictional, and difficult to trace due to the absence of centralized authority. As a result, the existing legal framework fails to provide sufficient victim protection and leads to weak law enforcement effectiveness. This legal vacuum also hampers the state's ability to respond to the growing digital threats and creates legal uncertainty in the expanding crypto space. Therefore, this study recommends the formulation of specific criminal regulations that comprehensively define digital assets, legal subjects within decentralized systems, and new criminal offenses relevant to crypto-related conduct. It also calls for the establishment of specialized institutions dedicated to investigating and prosecuting such crimes. These proposed regulations are expected to strengthen the national criminal justice system, making it more adaptive, fair, and effective in addressing the challenges posed by digital transformation.

This study examines a comprehensive approach to addressing common issues in laundry services, such as ineffective scheduling, skills gaps, and operational inefficiencies. The research focuses on RPK Omah Laundry Prapen, aiming to improve work processes and optimize human resources in this laundry business. The proposed solutions include the implementation of an attendance system, financial application training, laundry and ironing skills training, and a single-shift work system. The attendance system is designed to improve workforce punctuality, while the financial application training aims to enhance employees' understanding of financial management. Additionally, providing specific training on laundry and ironing techniques helps to bridge the skills gap and ensure high-quality service. The introduction of a single-shift work system aims to increase efficiency by streamlining operations and reducing staff fatigue. The results of the study indicate that these proposed solutions lead to several positive outcomes. The attendance system contributes to better time management, fostering a sense of responsibility among employees. Financial application training helps staff manage the business's finances more effectively, leading to more informed decision-making. Furthermore, the skills training program has shown improvements in the quality of laundry and ironing services, which directly impacts customer satisfaction and retention. The adoption of a single-shift work system reduces operational costs and increases the overall efficiency of the laundry services. Ultimately, this approach enhances fairness, operational efficiency, and productivity, creating a more conducive work environment. Implementing these integrated solutions can help laundries, such as RPK Omah Laundry Prapen, achieve better, sustainable performance by addressing key operational challenges and maximizing their workforce's potential. This study provides valuable insights for other laundries looking to optimize their operations and improve long-term business success.

This research focuses on analyzing the impact of fundamental financial ratios on stock prices in the banking sector, specifically examining PT. Bank Mandiri Tbk. The key financial ratios investigated include Return On Assets (ROA), Loan to Deposit Ratio (LDR), Non-Performing Loans (NPL), and the ratio of Operating Expenses to Operating Income (BOPO). The study employs a quantitative descriptive research method, utilizing secondary data sourced from annual reports spanning the period from 2014 to 2023. Multiple linear regression analysis is utilized as the primary analytical tool to address the research questions and hypotheses. The findings of the study reveal that the independent variables—ROA, LDR, NPL, and BOPO—significantly influence stock prices, both in isolation and collectively. This indicates that these financial ratios are critical indicators for investors and stakeholders when evaluating the performance and market value of banking institutions. The research highlights the importance of these financial metrics in shaping market perceptions and stock valuations, providing valuable insights for investors, financial analysts, and decision-makers in the banking industry. Furthermore, the study contributes to the existing body of knowledge regarding the relationship between financial performance indicators and stock market behavior. By emphasizing the correlation between these ratios and stock prices, the research underscores the necessity for stakeholders to monitor and analyze these key financial metrics to make informed investment decisions. Overall, the results affirm the relevance of fundamental financial ratios in assessing the financial health and competitive positioning of banks, particularly in the context of PT. Bank Mandiri Tbk. This analysis not only enriches the literature on banking finance but also serves as a practical guide for stakeholders aiming to optimize their investment strategies based on financial performance indicators.

Integral equations are essential tools in applied mathematics, with wide-ranging applications in fields such as physics, engineering, and finance. However, solving these equations presents significant challenges, particularly when dealing with complex, high-dimensional, or singular problems. Traditional methods, such as manual analytical techniques or direct numerical approaches, often struggle with computational efficiency, especially for large-scale systems, and may not be suitable for handling ill-conditioned problems. This study aims to develop an efficient numerical method for solving integral equations by combining adaptive quadrature techniques with Python-based iterative solvers. The adaptive quadrature method adjusts the step size dynamically based on error estimates, ensuring high accuracy even in the presence of singularities or near-singularities, which are common in many real-world problems. The iterative solver, based on Krylov subspace methods, enhances computational efficiency by reducing memory usage and improving the convergence speed of the solution. By using these techniques together, the proposed method significantly improves the computational time required to solve large-scale and complex systems of integral equations, while maintaining satisfactory accuracy. The results demonstrate that the adaptive quadrature technique, when combined with the Python-based iterative solver, offers a substantial advantage in both speed and precision compared to traditional methods. The proposed method is especially effective in handling complex, high-dimensional systems and ill-conditioned problems, making it a powerful tool for applied mathematics, physics, and engineering applications. In conclusion, this study presents a robust and efficient approach for solving integral equations, with potential for future research in solving non-linear and multi-dimensional integral equations.

This study aims to analyze product innovations in the Musyarakah contract applied by Islamic financial institutions in Indonesia. The research uses a qualitative descriptive method with case studies from several Islamic banks. Data were collected through documentation and interviews with practitioners. The study found that innovations in Musyarakah products are largely driven by the need to enhance competitiveness and address the unique demands of the Indonesian market, particularly among micro, small, and medium enterprises (MSMEs)  Several banks have modified the classical Musyarakah structure to align with customer preferences and regulatory standards. For instance, some institutions implement tiered profit-sharing mechanisms, structured financing tenures, and integration with digital banking platforms to improve accessibility and monitoring. In addition, hybrid contracts that combine Musyarakah with other contracts, such as Ijarah or Murabahah, are increasingly used to create more flexible and customer-friendly financing solutions. Practitioners interviewed noted that one of the main challenges in implementing Musyarakah-based products is the higher operational and monitoring cost, due to the nature of partnership-based risk-sharing. However, these challenges are being addressed through technological innovation, such as mobile applications that help track business performance and automate profit-sharing calculations. The study concludes that product innovation in Musyarakah financing can enhance the inclusivity and effectiveness of Islamic banking in Indonesia, especially in supporting entrepreneurial sectors. Nevertheless, standardization, regulatory support, and continued investment in human resource capacity remain critical for sustained innovation. Future research may explore the customer perception of Musyarakah products, the impact of these innovations on financial performance, and comparative studies with conventional financing models.

This study aims to analyze the influence of accounting knowledge, business capital, and business length on the success of micro, small, and medium enterprises (MSMEs) in Tandes District, Surabaya City. The background of this research is based on the importance of financial management skills, sufficient capital availability, and business experience in supporting the sustainability and growth of MSMEs. This study uses a quantitative approach with primary data obtained through the distribution of questionnaires to MSME actors who are registered and domiciled in Tandes District. The sample criteria include fostered MSME actors who have been running their businesses for at least three years and marketing their own products. The number of respondents who were successfully collected in this study was 105 people. The data analysis technique used was multiple linear regression analysis with the help of SPSS software version 23.0. The results of the study show that the variables of accounting knowledge, business capital, and business duration simultaneously or partially have a positive and significant effect on the success of MSME businesses in Tandes District. Accounting knowledge helps business actors in managing finances and recording transactions systematically. Adequate business capital is an important factor in business development and increasing production capacity. Meanwhile, the length of the business reflects the accumulation of experience and practical knowledge that can improve managerial efficiency and effectiveness. Thus, these three variables have a strategic role in increasing the success of MSMEs. This finding provides an implication that MSME empowerment programs should be focused on improving accounting literacy, wider access to capital, and long-term business assistance. Local governments and related institutions can take these results into consideration in designing policies that support the sustainable growth of MSMEs.

The study stems from the significance of social aid as a tool for empowering low-income households. The Non-Cash Food Assistance (BPNT) program is designed not only to fullfill basic needs but also to support long-term improvements in family financial well-being. The study aims t explore how financial well-being and family finance are interpreted by both beneficiaries and government actors in Malang City. Employing a qualitative method with single-case study design,data were collected through in-depth interviews, direct observation, and document analysis. Finding reveal that financial well-being is perceived as a state of economic stability, demonstrated by the ability to meet essential needs, manage debt, and plan finances effectively. Meanwhile, family finance is expressed through disciplined budgeting, saving habits, and the implementation of financial literacy within the houshold. The study underscores that the success of social assistance program such as BPNT is largely dependent on beneficiaries’ financial management skills rathet than the nominal value of the aid.

This study investigates whether artificial intelligence (AI) can generate credible accounting research articles. If AI is capable of producing high-quality academic work, the authenticity and reliability of scholarly research could be at risk. Design/methodology/approach – Using ChatGPT, a research paper was generated on a meta-analysis examining the link between sustainability reporting and value relevance. After the initial draft was produced, references were manually inserted based on the citations provided by ChatGPT. The paper was then submitted unchanged for peer review. Findings – The AI-generated paper was of reasonably high quality, receiving two major revisions from independent experts in accounting and finance. While concerns remain about the accuracy of references and the validity of results, there is a possibility that reviewers might deem the paper publishable, as they are not obligated to verify every citation or replicate findings if the methodology appears sound. Originality/value – AI’s role in academic writing is still emerging, and its long-term implications for research integrity remain unclear. This issue is particularly pressing given the rapid advancements in AI technology.

The advent of ChatGPT, a generative AI technology, has initiated significant transformation within the finance sector by allowing users to engage with digital systems using natural language. Despite its promising capabilities, integrating ChatGPT into financial operations introduces a host of ethical concerns that must be rigorously addressed to ensure its appropriate and conscientious use. This policy-focused article begins with a brief overview of ChatGPT’s utility in financial contexts and then examines the ethical dilemmas it raises. These include biased decision-making outputs, the risk of misinformation influencing financial outcomes, data privacy and security vulnerabilities, opacity in algorithmic processes, the displacement of human workers, and complex legal implications. We argue that financial entities adopting ChatGPT have a responsibility to develop and implement comprehensive strategies aimed at mitigating these ethical risks. In support of this goal, we outline policy recommendations designed to directly address these pressing issues. Ultimately, this article emphasizes the urgent need for a robust ethical framework to guide the deployment of ChatGPT in financial environments, ensuring that its implementation benefits both individuals and society. Furthermore, we highlight key areas for future research that can support ongoing efforts to integrate AI responsibly in finance.

A single paragraph, maximum 250 words. Abstract content must contain (1) an overview of the object This study aims to identify and analyze various behavioral finance factors that influence investment decisions, especially among the younger generation and individuals who invest. The method used is the Systematic Literature Review (SLR) with data sources from Google Scholar in the period 2020 to 2024. The focus of this study is on factors such as regret aversion, mental accounting, illusion of control, and overconfidence. The results of research from various journals show that these psychological factors have a significant, although varying, influence on investment decisions. Some studies confirm the strong influence of these factors, while others provide different results. Therefore, it is very important for investors and policy makers to understand these dynamics in order to improve the quality of investment decision making.

Strengthening transparency and accountability in the financial management of Village-Owned Enterprises (BUMDes) is crucial in promoting good village governance. However, many BUMDes still face challenges such as weak record-keeping systems, the absence of internal audits, and limited human resource competencies in financial aspects. This community service activity aims to build an internal audit system as a strategy to improve the financial governance of BUMDes in Pematang Serai Village, Tanjung Pura Sub-District. The approach used is Community-Based Participatory Action Research (CBPAR), which emphasizes active community involvement throughout the process. The stages of the activity include problem identification, internal audit and basic accounting training, preparation of financial SOPs, implementation of the initial audit, and evaluation of the results. The results show that BUMDes administrators are able to independently conduct internal audits, compile cash reports and transaction documentation more systematically, and present the results in village deliberation forums. This activity also succeeded in increasing the capacity of administrators to compile simple digital reports using Excel. Community participation also encouraged the formation of a new culture that is more transparent and open to the process of managing village finances. This activity not only produced administrative outputs but also created institutional transformation that promotes more integrity-based BUMDes governance. The educational-participatory approach in internal audits has proven effective and is feasible to be replicated in other villages with similar conditions as part of efforts to strengthen good governance at the local level.

Musyarakah Mutanaqisah (MMQ) is a form of sharia-based financing that offers a home ownership solution free from elements of interest (riba). This article aims to analyze the application of the MMQ contract in housing finance, compare it with the conventional mortgage scheme (Kredit Pemilikan Rumah/KPR), and evaluate its impact on community welfare. This study employs a descriptive qualitative approach through literature review of academic sources, regulations, and other relevant data. The analysis shows that MMQ is superior in terms of compliance with Islamic principles, fairness in risk sharing, and flexibility in payment structure. Furthermore, the MMQ scheme contributes to the improvement of social and economic well-being, particularly for the lower-middleincome segment of society. Nevertheless, its implementation still faces challenges such as the risk of default and the need for strengthened risk management systems. Therefore, collaboration between Islamic financial j, the government, and the public is essential to optimize the potential of MMQ as a fair and sustainable alternative for home financing

Bank reconciliation is one of the crucial internal control procedures in maintaining the accuracy of a company's financial statements. This study aims to analyze the role of bank reconciliation in improving the accuracy of PT Adhibaladika Agung's financial statements. The research method used is a descriptive qualitative approach with observation methods conducted during an internship in the accounting and finance division. The internship was conducted over a period of 5 months, from January 20, 2025, to June 20, 2025. In the reconciliation process, the main focus of this study was on cash transactions involving settlements from Electronic Data Capture (EDC), which were then matched with the Operational Report (OPR), summarized, and entered into Microsoft Excel. The results of the study indicate that bank reconciliation plays a very important role in identifying discrepancies between company records and bank statements, ensuring the completeness of transaction records, and enhancing the reliability of financial information. A systematic and regular reconciliation process can reduce the risk of recording errors, aid in the early detection of potential fraud, and improve transparency in financial reporting. This study provides practical contributions to PT Adhibaladika Agung in optimizing the bank reconciliation process as part of an effective internal control system.

This paper examines the influence of financial education on personal financial management practices of Generation Z. A quantitative method with a survey approach was used, involving 30 Generation Z respondents (aged 17-25 years) through questionnaires and simple linear regression analysis. The results of the study indicate a significant influence of financial education on wise financial management practices. Generation Z with adequate financial education tends to be more able to budget, save, invest, and avoid impulsive debt. Conversely, the lack of financial education makes them vulnerable to unwise financial decisions. This paper highlights the importance of integrating financial education into the curriculum and self-development programs to improve literacy and healthy financial practices among Generation Z. This study also discusses the challenges faced by Generation Z in managing finances in the digital era, such as a consumptive lifestyle influenced by social media and e-commerce.

This study aims to see whether there is an influence between education proxied by the average length of schooling, gross regional domestic product (GRDP), and the realization of regional expenditure on poverty in the Regency / City of Nias Islands. The research method of this article is a quantitative method with multiple linear regression analysis techniques. The data used in this study are secondary data obtained through the central statistics agency and the Directorate General of Fiscal Balance (DJPK) of the Ministry of Finance in the form of panel data from five regencies / cities in Nias Islands in 2014-2023. Based on the partial analysis results, the education variable and the realization of regional expenditure have a positive and significant effect on the poverty rate. Meanwhile, gross regional domestic product and has a negative and significant effect on poverty in the Nias Islands region, which is seen from the probability value which is smaller than (0.05). The research variable can explain the Y variable by 0.950220 or 95% and the rest is explained by other variables outside the study.

This research aims to understand the concept and regulations of Islamic pension funds (dana pensiun syariah) in Indonesia, which impact life in old age based on the Maqasid al-Shariah (objectives of Islamic law). An Islamic pension fund is a pension fund that administers a retirement program based on Sharia principles (DSN-MUI Fatwa Number: 88/DSN-MUI/XI/2013). The management of Islamic pension funds in Indonesia is carried out through investments in Sharia-compliant pension funds that are distributed to participants. This is closely tied to the contractual consequences of the underlying agreement governing the transactional relationship between DPLK (Financial Institution Pension Fund) participants and the Sharia DPLK, which is based on the contract of Wakalah bil Ujrah (agency with fee).This study uses a qualitative approach with a descriptive-analytical method to analyze instruments of old-age protection based on Maqasid al-Shariah in the management of pension funds within Islamic financial institutions. The research is rooted in the management of pension funds aligned with the Maqasid al-Shariah, which represent the main objectives of Islamic law—namely, to realize the welfare (maslahah) of humanity in both this world and the hereafter. This pension fund also serves as a form of old-age security designed to provide income certainty for workers after entering retirement.

In line with the rapid advancement of digital technology, the need for an efficient, integrated, and technology-based financial management system has become  critical, particularly for educational institutions such as STT-NF. The manual management of financial reports, especially cash flow statements used spreadsheets continues to pose significant challenges, including the risk of data entry errors, delayed reporting, and the lack of real-time visibility into the institution's financial condition. This study aims to develop a web application for cash flow monitoring system using the waterfall methodology to address these issues. The waterfall model was selected due to its systematic and structured approach. The system was developed using ReactJS for the frontend, NodeJS for the backend, and PostgreSQL as the database management system. To verify system functionality, testing was conducted using the black box testing method. The results of the testing indicate that all developed features of the cash flow monitoring system functioned according to the specified requirements and operated optimally. Therefore, the system is expected to provide tangible benefits in supporting the performance of the Finance Department at STT-NF as well as the foundation, by enhancing real-time financial visibility and delivering accurate information to facilitate faster & more informed decision-making.

The Iraqi economy demonstrates that, despite the substantial magnitude of oil revenues, theseresources have not been effectively utilized to establish a diversified economic base capable of supportingcomprehensive development and securing the rights of current and future generations. Instead, the majority ofthese revenues are allocated to consumption patterns or to financing current expenditures, which do notcontribute to achieving sustainable development goals. This study examines the interdependence between oilrent revenues and their management, assessing the resulting improvements or declines in Iraq's financial andeconomic performance. It emphasizes the necessity of adopting prudent financial management and diversifyingincome sources to ensure long-term stability and prosperity for the country. The research problem lies in theheavy reliance of Iraq's public finances on oil rents, which exposes the economy to significant risks due tovolatile global oil prices. This dependency leads to structural weaknesses in the revenue and expenditureframework, limiting its flexibility and sustainability, and consequently hindering efforts to achievecomprehensive economic development. The results of the estimated model indicate that current public revenuesare heavily dependent on the previous year's revenues, suggesting that revenue generation is influenced byexternal factors, particularly expectations regarding fluctuations in oil prices.

Effective household financial management is a crucial pillar for the economic well-being of every family, particularly in the face of an uncertain economy and the challenges of modern life. Women hold a strategic position in improving household management because they have a greater ability to carry out household activities compared to men. The purpose of this activity is to highlight the role of women in enhancing household financial management, thereby supporting the sustainability of their families. This community service method employs a qualitative descriptive approach, utilizing data collection techniques that include initial surveys or observations, questionnaires, Focus Group Discussions (FGDs), and documentation in the form of photos, videos, and notes taken during the activity. The findings of this community service indicate that two activities are carried out: interactive lectures on family financial management and training on managing family finances. The results showed that 11 out of 13 participants had an understanding of family financial management education for Kuta village residents. In contrast, two people did not have a clear understanding of the training and lectures provided. These results indicate that not all RT mothers in Kuta village have the same sense of family financial management. Therefore, in the future, socialization and training in family finances are needed, involving more RT mothers in Desa Kuta.

This study evaluates the performance of three community detection algorithms—Leiden, Infomap, and Label Propagation—on the legal network of the Republic of Indonesia spanning the period 2014–2024. The network consists of 679 nodes and 2,295 edges, constructed based on citation relationships among regulations. The evaluation employs four network topology metrics: modularity, coverage, conductance, and inter-cluster density. Results show that the Leiden algorithm achieves the highest modularity score (0.522991), indicating the formation of communities with strong internal density. Additionally, it yields the lowest conductance value (0.302455), suggesting relatively well-isolated communities. In contrast, the Label Propagation algorithm produces the highest coverage (0.835294) and inter-cluster density (0.542331), but with a lower modularity (0.431583), reflecting the formation of large communities with less distinct boundaries. Infomap exhibits moderate performance, with a modularity score of 0.508406 and inter-cluster density of 0.420803, yet records a relatively high conductance (0.410409). Network visualizations reveal three major communities for each algorithm, representing thematic clusters such as institutional governance, constitutional law, and public finance. Overall, the Leiden algorithm is considered the most optimal for detecting modular, stable, and thematically coherent community structures within the complex and interrelated network of Indonesian laws.