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The current research aims to identify the role of digital transformation across its dimensions (technology, digitization of operations, databases, human resources) in promoting digital entrepreneurship in its dimensions (digital information base, digital business environment, digital skills and e-leadership, financing) among a sample of employees in private banks in the Middle Euphrates region. The research problem emerged regarding the ability of the private banks under study to use digital transformation and digital entrepreneurship. This problem lies in the lack of environmental stability, limited financial infrastructure, and weak human expertise. Therefore, the research problem was formulated in an important question: What is the impact of digital transformation on promoting digital entrepreneurship in Iraqi private banks? In order to determine the level of research variables, a questionnaire was adopted by distributing (136) questionnaires to employees in private banks in the Middle Euphrates region to measure the nature of the level of the research variables. To analyze the results, the statistical packages (SPSS & AMOS.V.29) were used. As a result, the research produced various results, most notably the existence of a significant correlation between digital transformation and entrepreneurship. Digital businesses contribute to encouraging innovation in developing new financial products and services that meet changing market needs. The results also showed that digital transformation helps private banks improve the efficiency of internal operations, leading to a reduction in transaction time. Furthermore, digital transformation processes can provide smoother and faster financial services, which supports customer satisfaction and loyalty.

The rapid growth of financial technology (fintech) has significantly transformed the funding landscape for Small and Medium Enterprises (SMEs), offering innovative financial solutions beyond traditional banking institutions. This study presents a bibliometric analysis of fintech’s role in SME financing, identifying emerging trends and research gaps. Utilizing bibliographic coupling and co-occurrence network analysis, data from Scopus were analyzed to uncover the intellectual structure and evolution of research in this field. The results highlight key themes, including the integration of blockchain, peer-to-peer lending, financial inclusion, and crowdfunding in SME financing. A particular focus on Islamic finance and Islamic crowdfunding indicates a growing interest in alternative financing mechanisms that align with Sharia principles. Additionally, the study reveals an increasing academic focus on fintech adoption in developing economies, particularly in Indonesia and Nigeria, where access to capital remains a critical challenge. The findings underscore fintech’s role in democratizing financial access for SMEs, bridging funding gaps, and fostering economic growth. Future research should investigate regulatory frameworks, risk management strategies, and technological adoption models to optimize the impact of fintech on sustainability in SME financing.

This research discusses zakat distribution as a strategic instrument in poverty alleviation through the practices of Amil Zakat Institutions in Indonesia. The background of this study stems from the persistently high poverty rate and the great potential of zakat as a source of religious social funds. The objective of this research is to analyze the effectiveness of zakat distribution by Amil Zakat Institutions in reducing poverty levels. The research method used is qualitative with a descriptive approach by analyzing secondary data from various reports, articles, and institutional publications. The findings indicate that productive zakat distribution—such as micro-business financing, skills training, and economic empowerment programs—has a significant impact on improving the welfare of zakat beneficiaries (mustahik). The implication of this research is the need to optimize zakat management in a sustainable, transparent, and economically empowering way, so that zakat becomes not only charitable but also transformative in socio-economic development.

This research was conducted to analyze the factors that influence the problematic financing of murabaha contract products at Islamic commercial banks in 2017-2021 with research samples of Islamic commercial banks in Islamic banking statistics published by the Financial Services Authority (OJK) and analyzed using multiple linear regression. The results of the analysis obtained a significant negative effect of murabahah financing and interest rates on problematic financing of murabahah contract products. Meanwhile, capital adequacy has a negative but not significant effect on financing problematic murabahah contract products at Islamic commercial banks in Indonesia from 2017 to 2021. So that additional capital is carried out by banks, it does not allow for a decrease in problematic financing of murabahah contract products at Islamic commercial banks.

This study aims to determine what indicators are generally considered by the public in assessing the performance of the Government in Soyoi Mambai District (Sombai) Waropen Regency, and how much importance is given to each factor?; 2) How big is the gap between public expectations and the actual conditions of Government performance and 3) What is the level of public satisfaction with the performance of the Soyoi Mambai District Government (Sombai) Waropen Regency? The study was conducted in Soyoi Mambai District, Waropen Regency. The type of research used is descriptive with qualitative and quantitative approaches. The research instrument used is a questionnaire. The population in this study is all adults in Soyoi Mambai District. The research sample amounted to 200 respondents. Data collection uses primary and secondary data. Data analysis uses the Multiindicator Attitude Model (MAM). The results of the study indicate that: 1) The indicators used to assess the performance of Soyoi Mambai District Government Officials, Waropen Regency are Responsibility (Indicator I1), Public Oriented (I2), Democratization (I3), Bureaucracy System (I4), Natural Resources Management (I5) and Transparency Financing (I6), 2) A gap of 4.22 in the Public Oriented indicator (Indicator I2) indicates the low commitment of Soyoi District Government Officials in prioritizing public interests over personal interests and other types of interests and 3) The Soyoi Mambai community feels "Somewhat Satisfied" with the Performance of Soyoi Mambai District Government Officials.

Micro, Small, and Medium Enterprises (MSMEs) play an important role in the Indonesian economy, contributing 61.07% to Gross Domestic Product (GDP) and absorbing 97% of the workforce. However, this sector still faces various challenges, both from internal factors such as limited capital, human resources, and access to technology, as well as external factors such as a less conducive business climate, inadequate infrastructure, and technological development. This study uses a qualitative method with a literature study approach to analyze the problems faced by MSMEs and find strategic solutions. The results of the study show that government support, optimization of access to financing, and utilization of digital technology are needed to increase the competitiveness of MSMEs so that they can continue to grow and make a greater contribution to national economic growth.

This research describes the Implementation of Population Administration Policies on Administrative Vulnerable Populations (Study on Suku Anak Dalam in Bungo Regency, Jambi Province). Based on the results of the research, it can be concluded that the implementation of population administration in administratively vulnerable populations such as Suku Anak Dalam (SAD) has been implemented by the Bungo District Government through the Bungo District Population and Civil Registration Office, but only a small proportion of SAD residents are recorded and obtain population documents. This is due to the absence of specific regulations governing the data collection and recording of administratively vulnerable populations such as SAD. In addition, the causes of the lack of optimal administration of administratively vulnerable populations such as SAD in Bungo Regency, Jambi Province are limited resources and funds, as well as natural factors due to the distance from the city, a nomadic and closed lifestyle, plus language problems that are difficult to understand. Therefore, in order to achieve Orderly Population Administration specifically for vulnerable populations such as SAD, there needs to be a policy that applies specifically to SAD residents in addition to policies that apply generally in population administration data collection. In addition, the relevant agencies can carry out cross-sectoral cooperation and need to make special plans regarding the financing of data collection and form a Special Officer Unit to carry out data collection of administratively vulnerable populations such as SAD in the Bungo Regency area.

Firm value represents the value required by investors to make investment decisions, as reflected in the company's market price. It also represents the growth value for shareholders, which is mirrored in the company's stock market price. Firm value signifies the prosperity of shareholders; when the firm's value is high, shareholder prosperity is also high. The objective of this study is to determine the influence of financing decisions, profitability, solvency, and company size on firm value. The population consists of industrial sector companies listed on the Indonesia Stock Exchange (IDX) with financial statements for the 2019–2023 period. The sample was selected using purposive sampling based on specific criteria, resulting in 41 companies. This study utilizes multiple linear regression analysis, facilitated by the SPSS Version 22 program. The results of this study indicate that funding decisions as measured by the debt to equity ratio have a positive and significant effect on firm value, profitability as measured by return on assets has a positive and significant effect on firm value, solvency as measured by the debt to asset ratio has a negative and significant effect on firm value, and firm size as measured by firmsize has no effect on firm value.

This study aims to describe and analyze: the role of PAD and DAU as a source of revenue in APBD financing in East Java Province and how the East Java Provincial Regional Government efforts to increase PAD through Regional Original Tax. The data analysis technique uses the technique developed by McNabb (2002), namely Grouping the data according to key constructs, Identifying bases for interpretation, Developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that the Role of Regional Original Revenue in the Regional Budget in the East Java Provincial Government is very high. The dependence of the East Java Provincial Government on the Central Government is relatively low. This is evidenced by the magnitude of the PAD value to the APBD around 72%. DAU's contribution to the APBD is quite high, in 2024 it will reach 82%. This indicates that the local government of the East Java Provincial Government uses DAU more than PAD for Regional Expenditure. This means that there is fiscal dependence on the central government and provincial governments. In general, the policy of increasing Regional Original Revenue from the Tax sector carried out by the East Java Provincial Government includes Synergy between the Provincial Government and Regency/City Government, Innovation in tax payment services, Re-data collection of taxpayers, Cooperation with the private sector and NGOs, Improvement of tax management management. The East Java Provincial Government together with the Regional Governments of Regencies/Cities throughout East Java collaborate in the synergy of regional tax collection and regional tax options. The goal is to create effective regional financial management by prioritizing synergy in optimizing the increase in Regional Original Revenue (PAD: Pendapatan Asli Daerah) to encourage fiscal independence in the regions.

Background: The elderly are an important part of the population which is increasing in number in various countries. In facing the various problems and challenges faced by the elderly, family support is very important in helping them. This support not only provides confidence and motivates the elderly to overcome the difficulties they face, the type of support provided by family members can vary from informational support, emotional support, to practical instrumental support. All of these forms of support have a significant contribution to the independence of the elderly in carrying out daily activities. The independence of the elderly is also greatly influenced by their psychological condition or mental status. Various mental disorders such as stress, depression, and fear, as well as emotional conditions such as aggression, anger, and numbness, can significantly affect an elderly person's ability to live independently. Research Objective: to identify a description of the level of independence of elderly people in providing daily activities. Research Method: The research method used in this research is cross sectional. The total sample was 74 elderly people aged 60 years and over. The instrument uses a questionnaire and the measurement instrument uses the Barthel index. The researcher's data analysis technique uses Spearman Rho. Results: shows family support for the elderly, 47 respondents (63.5%) received high family support, 27 respondents (36.5%) received sufficient family support, there were 23 respondents (31.1%) who fell into the category of dependency and 51 respondents (68.9%) were in the independent category. Using Spearman Rho analysis, the results show that the p value = 0.000 < α = 0.05 and the r value = 0.849, meaning that there is a positive and significant relationship between family support and the independence of the elderly in financing daily activities in the Cikembar District Health Center Work Area. Sukabumi Regency. Conclusion: Increasing family support for the elderly is very necessary for the independence of the elderly. Recommendation: It is hoped that the results of this research can become a reference for future researchers, and it is hoped that the community health center will provide intensive counseling to families so that they provide greater support to the elderly.

This study aims to analyze the financial performance of CV Yanidilla Adilindo by using financial ratios, including liquidity, solvency, profitability, and activity ratios. The data used in this research consists of the company's financial statements for the last two years, including the income statement, balance sheet, and cash flow statement. Through the analysis of financial ratios, this study seeks to assess the effectiveness and efficiency of the company’s financial resource management and provide an overview of its strengths and weaknesses in financial aspects. The findings indicate that the company experienced fluctuations in financial performance, with some ratios showing improvement, while others exhibited a decline that requires further attention. Based on these findings, it is recommended that the company improve liquidity management and optimize its financing structure to support future financial stability.

Human resource (HR) development is a crucial element in enhancing productivity and sustainability of micro, small, and medium enterprises. This study aims to identify the strategies and human resource management practices implemented in the MSMEs of the communities in RW017, RW018, and RW008 of Benda Baru Housing, Pamulang, South Tangerang, Banten. The method used is a qualitative approach with data collection techniques through interviews, observations, and document studies. The results show that skill-based training, business mentoring, and the introduction of digital technology are key strategies to improve HR competencies. Additionally, cooperation between the community, local government, and the private sector has a positive impact on access to financing and marketing networks. However, challenges such as limited resources, lack of managerial knowledge, and low digital literacy remain obstacles. This study recommends the strengthening of continuous training programs, integration of technology, and synergy among stakeholders to support holistic HR development. In this way, the community’s of micro, small, and medium enterprises can grow more optimally and contribute to the local economy.

The use of digital technology in financial management has rapidly developed, with financial management applications, fintech services, and digital banking platforms becoming increasingly popular, including in Indonesia. This study aims to identify the benefits and challenges faced by society in adopting digital technology for financial management. The results show that digital technology provides broader access to financial services, enhances financial literacy, and facilitates efficient budget and investment management. Additionally, fintech helps SMEs access financing. However, challenges such as low digital literacy, data security issues, and limited access to technology in certain areas remain significant barriers. Therefore, educational programs and financial inclusion policies are necessary to maximize the potential of digital technology in financial management. Overall, digital technology can have a positive impact on financial management in society, provided that risks are mitigated, and accessibility is improved.

Corporate Restructuring is a method used by companies with the aim of improving and maximizing the performance of a company, so that the company is able to develop, or at least can adapt to the situation faced. There are 4 (four) forms of corporate restructuring, namely: merger, amalgamation, takeover, and separation of the company. The legal consequences of a merger and amalgamation are the same, namely the transfer of assets and liabilities, the transfer of shareholders of the company and the loss of the legal entity status of a company due to the merger and amalgamation. The merger was carried out by 3 banks which later became Bank Syariah Indonesia (BSI). The merger process has its main source of strength in the form of high asset capital, so that BSI is expected to be able to provide financing services needed by the community

The MSME actors in Sei Rampah Village lack adequate understanding of financial management principles. Moreover, they face challenges in accessing business financing sources. This prompted the service team to conduct a community service activity in the village. The activity was organized in the form of a socialization program aimed at improving business owners' understanding of managing business finances and strategies for accessing financing sources. The program was attended by 20 participants. The methods employed in this activity were lectures and interactive discussions. The stages of the community service included the preparation phase and the implementation phase. This activity had a positive impact on the MSME actors in the village. Their knowledge of financial management and access to financing sources increased. The MSME actors stated that they now understand how to manage business finances and strategies to access financing sources. This indicates that the community service activity carried out has made a positive contribution to business owners in Sei Rampah Village..

Corporate Restructuring is a method used by companies with the aim of improving and maximizing the performance of a company, so that the company is able to develop, or at least can adapt to the situation faced. There are 4 (four) forms of corporate restructuring, namely: merger, amalgamation, takeover, and separation of the company. The legal consequences of a merger and amalgamation are the same, namely the transfer of assets and liabilities, the transfer of shareholders of the company and the loss of the legal entity status of a company due to the merger and amalgamation. The merger was carried out by 3 banks which later became Bank Syariah Indonesia (BSI). The merger process has its main source of strength in the form of high asset capital, so that BSI is expected to be able to provide financing services needed by the community

Background: Digitalization is fundamentally reshaping health financing, enabling more efficient management of healthcare resources, improving service delivery, and increasing accessibility. This systematic review explores the intersection of digital tools and financial health systems, examining their transformative potential.Objective: The primary aim of this review is to identify the impact of digitalization on healthcare financial management, highlighting its benefits and addressing the challenges that arise during its implementation.Methods: A systematic review of 10 studies was conducted, focusing on digital health financing and employing PRISMA guidelines to ensure rigorous selection and analysis. The data extraction process identified thematic relevance, methodological rigor, and contextual insights.Results: The findings reveal that digitalization enhances resource allocation, patient accessibility, and administrative efficiency. Technologies such as blockchain and artificial intelligence optimize transparency and predictive financial modeling. However, significant challenges include data security vulnerabilities and the integration of digital tools with legacy systems.Conclusion: Digital technologies present transformative potential for healthcare financing. However, strategic implementation, robust governance, and cross-sector collaboration are critical to overcoming challenges and maximizing the benefits of digitalization. By addressing these needs, digitalization can create sustainable, inclusive, and equitable healthcare systems for the future.

Sharia cooperatives are Sharia-based economic institutions that play a strategic role in empowering the economy of the Muslim community. By adhering to principles such as the prohibition of riba (usury), gharar (uncertainty), and maysir (gambling), as well as implementing profit-sharing systems (mudharabah or musharakah), Sharia cooperatives provide a fair, transparent, and inclusive alternative to support economic activities in society. These cooperatives aim not only to achieve financial gains but also to fulfill social missions, such as poverty alleviation, equitable welfare distribution, and holistic improvement of the community’s quality of life. Various products and services offered—such as Sharia savings, halal financing, and Sharia-compliant investments—provide financial solutions that align with Islamic values and meet societal needs. Nevertheless, the implementation of Sharia cooperatives faces several challenges, including limited public understanding, competition with conventional financial institutions, and constraints in human resources and capital. Through public education, capacity building for cooperative managers, and comprehensive government policy support, Sharia cooperatives hold great potential to become a key instrument in fostering a more just, equitable, and sustainable economy. This study emphasizes the importance of integrating Sharia values into cooperative management to ensure its contribution to the sustained welfare of the community.

This study aims to analyze the strategic role of Baitul Maal Wat Tamwil (BMT) in providing leasing based sharia financing (ijarah) and ventura capital (mudharabah and musyarakah) for Micro, Small and Medium Enterprises (MSMEs) in Indonesia. BMT functions as a microfinance institution that provides solutions to the capital challenges faced by MSMEs, including lack of access to conventional financing and low sharia financial literacy. Through the leasing scheme, BMT facilitates the rental of assets needed by MSMEs without requiring large initial capital. Meanwhile, the venture capital scheme allows BMT to share risks and profits with MSME actors, encouraging strategic collaboration. This study also discusses the challenges of implementing sharia financing by BMT, including the low public understanding of sharia products. With a descriptive literature approach, this study finds that BMT has significant potential in increasing financial inclusion and encouraging the sustainability of the sharia economy in Indonesia.

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.