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This research seeks to develop a web-based tuition payment system to improve the efficiency of financial administration at SMK Techno Media.The Agile development method was employed, with data collected through observation, interviews, literature review, and documentation. Several challenges were identified, such as delays in processing, inaccuracies in payment information, and inefficiencies in financial reporting. The developed system includes functionalities for generating bills, tracking payment status, sending notifications, and producing financial reports. These features are designed to be utilized by six user roles: administrators, teachers, students, parents, finance staff, and the school principal. The implementation results show notable improvements in data accuracy, information transparency, and administrative efficiency. Furthermore, the system supports digital transformation in the school’s financial management processes.

This research intends to assess the influence of sharia reform on the development of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, focusing on key sectors that underpin the national economy. This article employs quantitative methods and secondary data acquired via digital literature research to offer the most recent findings from many sources, including OJK publications, Bank Indonesia, and certified scientific journals. The study's results demonstrate that sharia-compliant principles, including mudharabah, musyarakah, and murabahah, substantially enhance the development, prosperity, and strength of MSMEs. Mudharabah, musyarakah, or murabahah substantially enhance the development, prosperity, and strength of MSMEs. This research provides significant insights for the advancement of equitable and sustainable finance within the Indonesian Islamic economic framework.

This study examines the economic thought of Abu Ubaid al-Qasim bin Sallam as presented in his seminal work Kitab al-Amwal, with a particular focus on public finance within the framework of Islamic economics. Abu Ubaid emphasized the importance of distributive justice and the balance between individual rights, society, and the state in managing public wealth. He outlined various fiscal instruments such as zakat, kharaj, jizyah, fa’i, ‘usyur, and khumus as sources of state revenue that must be administered in accordance with sharia principles. In addition, his views on agrarian policies (such as iqtha’, ihya al-mawat, and hima) and the function of money demonstrate a strong relevance to a just and sustainable modern economic system. This research employs a qualitative approach using literature review as its primary method. The findings reveal that Abu Ubaid’s economic concepts are not only contextually relevant to the Abbasid era but also remain applicable in addressing contemporary challenges in public finance and wealth distribution, particularly in strengthening zakat governance in Indonesia.  

This study aims to analyze the Effect of Hotel Tax, Street Lighting Tax, and Entertainment Tax on the Original Regional Income (PAD) of Boyolali Regency. This study uses a quantitative method with data from the Regional Finance Agency (BKD) of Boyolali Regency for the period 2021 - 2024. The results of this study indicate that Hotel Tax does not have a significant effect on the PAD of Boyolali Regency, with a value of 0.075. Similar to Entertainment Tax, the results of the Entertainment Tax study also have no significant effect on the PAD of Boyolali Regency. In contrast to Street Lighting Tax, the results show that Street Lighting Tax has a significant effect on the PAD of Boyolali Regency. Based on these results, the study recommends that local governments optimize tax management and increase public awareness of the importance of paying taxes.

This study explains how Maqashid Sharia is applied in regulatory and Islamic economic policies in Indonesia through the implementation of five fundamental principles: protection of religion (hifz al-din), life (hifz al-nafs), intellect (hifz al-‘aql), lineage (hifz al-nasl), and wealth (hifz al-mal). This concept is proposed as a normative foundation for formulating and implementing public policies that are just, sustainable, and focused on welfare. The article discusses the application of Maqashid in Islamic finance, banking, internet regulation, consumer protection, and the role of ZISWAF institutions. The author also identifies challenges in implementation, such as limited human capacity in understanding Maqashid, regulatory conflicts, and fragmented policy interventions. The recommendations highlight the importance of promoting Maqashid literacy, regulatory reform, and institutional synergy as strategies to build an Islamic economy rooted in spiritual ethics and social justice.

This study aims to examine the contribution of Abu Yusuf's thoughts in public financial governance and its relationship with the state financial system in Indonesia. In his famous work, Kitab al-Kharaj, Abu Yusuf revealed the principles of public economy based on Islamic values, such as justice in the distribution of wealth, transparency in tax management, and the responsibility of the state in ensuring the welfare of the people. This research approach is qualitative with a literature study method, utilizing classical and contemporary literature sources that discuss financial ideas according to Abu Yusuf and compare them with the Indonesian system. The analysis shows that Abu Yusuf's ideas, such as the proportional tax system (muqasamah), the prohibition of corruption in tax management (taqbil), and the state's responsibility in development, are still relevant to the principles of Indonesian public finance today. Therefore, his thoughts can be used as a normative reference in building a fair, open, and welfare-oriented state financial system.

Financial management in educational institutions in schools is something very important in supporting the quality of education. To realize quality education, professional financial management is needed, so that problems related to school finances can be managed effectively and as efficiently as possible to support a quality learning process. The purpose of this study is to find out how to apply financial management in educational institutions in SD Negeri 17 Cegek. The data collection techniques used in this study were through observation, interviews, and documentation. The data analysis technique uses descriptive analysis. The results of the analysis show that SD Negeri 17 Cegek has implemented professional financial management and in accordance with theory, namely implementing education financing planning, education financing sources, implementation or implementation of education financing, accountability and evaluation of education financing. With these results, overall activities related to financial management management at SD Negeri 17 Cegek are in accordance with the regulations set by the government.

This paper explores the potential of integrating Sharia-compliant financial technology (fintech) innovations with sukuk issuance to drive sustainable infrastructure development in emerging economies. With the rise of digital transformation and the increasing focus on sustainable development, the Islamic financial system provides a unique opportunity to reconcile financial innovation with ethical principles. The study highlights how Sharia fintech platforms, such as crowdfunding and blockchain, can enhance the efficiency, transparency, and accessibility of sukuk as a financial instrument. At the same time, sukuk addresses the significant financing gap in infrastructure development while adhering to Islamic principles, such as avoiding riba (interest), gharar (uncertainty), and maysir (speculation). Through a comprehensive literature review and empirical analysis, this research identifies the gaps in existing approaches to financing sustainable infrastructure in emerging economies and proposes a novel integration framework. Findings suggest that the convergence of Sharia fintech and sukuk can facilitate financial inclusion, attract a broader investor base, and accelerate infrastructure financing. Furthermore, this integration supports the achievement of the Sustainable Development Goals (SDGs) by ensuring that financial tools align with social justice and environmental stewardship. This study contributes to the growing body of knowledge on Islamic finance by providing actionable insights for policymakers, financial institutions, and fintech developers. It emphasizes the importance of regulatory frameworks and cross-sector collaboration to unlock the full potential of Sharia-complian

Islamic economics emerged as an alternative system based on Islamic principles to overcome inequality and social injustice in the conventional economic system. This article aims to examine the role of Islamic economics in achieving social justice through four main pillars: digitization of Islamic finance, empowerment of Sharia-based MSMEs, strengthening Islamic microfinance institutions, and optimizing ZISWAF (zakat, infaq, sadaqah, and waqf). This study uses a qualitative method with a literature review approach using national and international journals published since 2021. The results of the study show that Islamic economics has great potential in building a fair, inclusive, and sustainable economic system if supported by technological innovation, integrative policies, and improving public literacy. This research emphasizes the need for synergy between the government, Islamic financial institutions, business actors, and the community to strengthen the role of the Islamic economy in national development. In addition, it is necessary to strengthen regulations and cross-sector collaboration so that the implementation of the Islamic economy can run optimally in various lines of life. With sustained support, Islamic economics is believed to be able to be a solution to complex modern economic challenges.

Study This analyze the role of Waqf Bank Micro (BWM) in increase performance of MSMEs in Surabaya, with capitalization as variable mediation . Focus main covers access financing , human resource development, and literacy finance, using approach quantitative through survey against 90 MSME actors fostered by BWM Al- Fithrah Wava Mandiri . Analysis using SEM with SmartPLS 4.0 shows that third variable influential significant to performance of MSMEs, both in a way direct and through capitalization . Capitalization become the most dominant mediator ( coefficient 0.581; p-value 0.000). Findings This confirm role BWM doubles as institution financing and empowerment . In theoretical , results This support theory Resource-Based View (RBV) and its importance financing accompanied by strengthening capacity business in a way holistic.

The objective of the dissemination activity on managerial economic practices related to budgeting was to enhance the understanding and capacity of Karang Taruna administrators in managing organizational finances efficiently and responsibly.through training sessions and interviews, participants gained practical insights into planning, controlling, and evaluating budgets based on managerial economics principles. The outcomes of the activity demonstrated that applying efficiency and effectiveness principles in budgeting can improve accountability, transparency, and overall organizational performance.the budgeting process for the 2025 UMKM Bazaar served as a practical example, showing that structured and participatory financial management can enhance organizational governance and optimize the use of available resources.according to the final evaluation, the administrators showed significant improvement in budget planning and management skills, contributing to better performance and increased professionalism within Karang Taruna.this initiative represents a strategic step toward fostering the independence of community organizations in implementing sustainable programs.

Digitalization of transaction documents is a process of transferring transaction document media using a scanner. Digitalization of transaction documents is one of the supports for the efficiency of petty cash vouching procedures that have been implemented from 2025. The purpose of this research is to evaluate that implementation of transaction document digitization and assess the extent to which digitization is able to support the effectiveness of the petty cash vouching process. This research uses a descriptive qualitative method to obtain in-depth information about how the implementation of the digitization of petty cash transaction evidence. Interviews were conducted with 3 FAT (Finance, Accounting, Tax) staff. human resources, funds, machine tools, work methods, and document conditions are factors that support the implementation of digitization of transaction documents. In addition, in its implementation, there are still some obstacles that occur such as the absence of fixed procedures in digitizing proof of transactions, lack of human resources for the implementation of digitizing transaction documents, dependence on scanner devices, and systems that have not been integrated.

This study aims to examine the role of bank account vouching procedures in maintaining the integrity of financial statements through a case study of MBKM Internship Mandiri program activities. The method used is descriptive qualitative with a case study approach. Data were obtained from observation of recording and verification of financial transactions, documentation of supporting documents, and interviews with finance, accounting, and taxation staff. Data analysis techniques were carried out through data reduction, data presentation, and conclusion drawing. The results show that vouching is carried out systematically starting from the collection of General Ledger data, matching documents such as vouchers, transfer receipts, bank statements, and budgets, to the preparation of daily bank statements. The discussion shows that the vouching procedure functions not only as a technical control, but also as a strategic measure that strengthens transparency, accuracy of records, and compliance with accounting and taxation principles. Vouching supports documentation completeness and audit readiness, and is an important part of an effective internal control system. It has been shown to improve the accuracy of records and transparency of financial statements, while supporting the company's internal control function. This research confirms the importance of vouching as an effective preventive procedure in the financial control system

This paper examines the legal framework and practical implementation of using Intellectual Property Rights (IPRs) as fiduciary collateral in Indonesia. The study identifies existing legal uncertainties and administrative challenges that hinder the optimization of IPRs as collateral objects, such as the absence of technical implementation regulations and limited awareness among stakeholders. Through normative legal analysis supported by empirical evidence, this research explores how the current fiduciary security law can be adapted to better accommodate IPRs, highlighting the potential for IPRs to enhance access to finance, particularly for creative economy actors. The paper also presents solutions, including the need for clear implementing regulations, capacity-building among stakeholders, and stronger coordination among government institutions. Ultimately, the research emphasizes the strategic importance of integrating IPRs into financial mechanisms and proposes actionable steps for regulatory and institutional reform.  

The purpose of study This is For know influence Implementation Standard Accountancy Government in a way significant to quality report finance in the Agency BKKBN Government; for know influence SAP implementation in general significant to competence employees at the agency Population and Family Agency government National Planning; For know influence SAP implementation in general significant to Quality Report Finance through Competence Employees at the Agency BKKBN Government. Samples taken use formula slovin so that obtained as many as 77 respondents in filling questionnaire. Data analysis methods used is Structural Equation Model with using SmartPLS Software version 3.0. Research result show that (1) Variable SAP implementation has an impact in a way significant to Quality Report Finance in Institutions BKKBN Government, things This show that the more Good SAP implementation then quality Report Finance in Institutions Population and Family Agency Government National planning is also increasing good. (2) Variable SAP implementation has an impact in a way significant to competence employees at the agency BKKBN Government. (3) The implementation of SAP has an impact to Quality Report Finance through Competence Employee , thing This prove that SAP implementation with existence competence employee as variable moderation so can more increase quality report finance Because competence employee become matter fundamental in carry out the implementation of SAP.

Puskesmas are the spearhead of the government in providing basic health services to the community in Indonesia. Puskesmas are required to provide excellent quality services to the community, but these expectations have not been met. Government efforts are then made through independent financial management of the Regional Public Service Agency (BLUD). Karang Rejo Health Centre is one of the Health Centres that successfully received a designation by the Government of Tarakan City, North Kalimantan Province as one of the Independent Health Centres with BLUD management. This study aims to analyse the role & interaction between political actors or leaders in Puskesmas in improving the quality of excellent service at Karang Rejo Puskesmas. The research informants are 1). Head of Puskesmas, 2). The Head of Section and Head of Administration. Visitors include patients who come for treatment and take care of health certificates. The research used descriptive qualitative research in order to explore in-depth information about the excellent service of Karang Rejo Health Centre. The results showed that first the Head of Puskesmas is a professional doctor, as a political actor has a very important role, especially when conducting vertical interactions and horizontal interactions. Vertical interaction with the leaders above him (head of department, regent) and horizontal interaction with the leaders below him (head of section & head of administration), causing Karang Rejo Health Centre to become independent with BLUD management. Secondly, in the dimensions of public service quality at Puskesmas Karang Rejo, West Tarakan Sub-district, Tarakan City, North Kalimantan Province, Indonesia, which has been running optimally with an achievement of 85% is the reliability dimension, the responsiveness dimension and the guarantee dimension. These dimensions can be optimal due to changes in the Puskesmas institution which was previously not independent in terms of its finances, turning into independent with BLUD management. Meanwhile, the dimensions of public service quality that have not run optimally and require improved management, amounting to 15%, namely the dimensions of physical evidence and empathy.

Financial inclusion is an important pillar in equitable economic development, especially in Indonesia with a majority Muslim population. However, the contribution of Islamic financial institutions (LKS) to national financial inclusion is still low due to limited innovation, access, and public literacy about Islamic finance. This study aims to analyze the role of LKS innovation in accelerating financial inclusion in Indonesia. The research method uses a descriptive qualitative approach with literature studies and secondary data analysis from various related reports and publications. The results show that service digitalization, product diversification, and strengthening the halal ecosystem are the main strategies of LKS innovation. Digital innovations such as sharia mobile banking, fintech, as well as microfinance services and the halal sector have proven effective in expanding access to Islamic finance, especially for MSMEs and communities in remote areas. Synergy between the government, regulators, and industry players is needed to create an inclusive and sustainable Islamic financial ecosystem. The implications of this study emphasize the importance of continuous innovation and Islamic financial literacy education to increase the role of LKS in supporting national economic growth based on Islamic values.

The 2024 National Financial Literacy and Inclusion Survey shows that many Indonesians still do not understand financial fundamentals. This condition contributes to difficulty in managing personal finances. Therefore, financial education from an early age is needed to help people develop healthy financial habits. One effective medium for delivering financial education is a children’s savings book. However, most available savings books are less attractive and do not align with children’s preferences. This study aims to develop a children’s savings book design by integrating educational elements, such as a temporary money storage, based on users’ preferences. The Quality Function Deployment (QFD) approach was used to translate customer needs into product visualization. Data were collected through expert discussion, interviews, and questionnaires distributed using purposive sampling. The results show that the highest-priority feature for further development is the temporary money storage integrated into the book’s cover. This element was then incorporated into the children’s savings book design, while considering both functional and educational aspects.

In general, this research aims to assess the business feasibility of iced tea beverages at FreshTea Cafe based on aspects of business feasibility and principles of Islamic economics. This assessment includes an evaluation of the extent to which the business meets feasibility criteria from the perspectives of market, legal, location and environment, human resources, technical and production, as well as financial aspects, while also assessing its alignment with the principles of Islamic economics. Meanwhile, the specific objectives of this research are to analyze the business feasibility of iced tea beverages at FreshTea Cafe based on these aspects of business feasibility, and to evaluate the compatibility of the business practices carried out with the principles of Islamic economics in order to ensure the sustainability of halal, ethical, and competitive enterprises. Based on the research results, it shows that the iced tea business at FreshTea Cafe is feasible to run and develop based on the analysis of business feasibility aspects, such as market demand, legal aspects, location and environment, human resources, technical production, and finance. Stable market demand, a strategic location, effective promotion, and good business management support the sustainability of the business. Financial management is conducted transparently, and human resources are selected with an emphasis on honesty and responsibility. In addition, FreshTea Cafe has implemented the principles of Islamic economics, such as justice, balance, public welfare, monotheism, prohibition of usury, zakat, infaq, charity, waqf, cooperation, and oversight (hisbah). These values are reflected in daily business practices and have a positive impact on customer loyalty and the blessings of the business. Thus, FreshTea is deemed suitable and has the potential as a sustainable iced tea business in line with the principles of Islamic economics.

This article discusses the profit-sharing system as one of the main pillars in Islamic economics, focusing on its ideal concept, implementation, challenges, and development opportunities in Islamic financial institutions in Indonesia. This system is based on the principles of justice, partnership, and shared responsibility through mudharabah and musyarakah contracts. Although normatively acknowledged and regulated by Islamic finance fatwas and regulations, its practical application still faces various obstacles such as low Islamic financial literacy, weak supervision, and the dominance of fixed-margin-based products. Nevertheless, digital technology development, the potential of the MSME sector, and the strengthening of Islamic financial regulations and education provide significant opportunities to promote transformation toward a more inclusive and just financial system. Therefore, synergy among financial institutions, regulators, and society is required to optimally realize the implementation of the profit-sharing system in Islamic economic practices.