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This study aims to evaluate the implementation of the main tasks and functions of financial management in the General and Finance Section of the Tanjungpinang City DPRD Secretariat, with a focus on identifying obstacles and formulating strategic solutions to improve the efficiency of financial management. Using a descriptive qualitative approach, data were collected through interviews, and analysis was carried out based on Edward III's policy implementation theory which emphasizes four key variables: communication, resources, disposition, and bureaucratic structure. The results of the study indicate that the implementation of the main tasks and functions is running quite well, supported by effective internal communication, the availability of human resources, budget, and infrastructure, as well as a bureaucratic structure that still faces challenges, such as minimal technical training and vacancies in functional positions that have an impact on bureaucratic effectiveness. Capacity building and structural arrangements are needed so that financial management can run more optimally, accountably, and in accordance with the principles of good governance.

Technology-based financial innovation has led to the emergence of crowdfunding platforms, which are now expanding into the realm of Islamic finance. This study aims to examine how the principles of Islamic economics are integrated into Sharia-compliant crowdfunding practices, particularly in financing Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. The research employs a qualitative descriptive approach through literature review and case studies of several prominent Sharia crowdfunding platforms in Indonesia. The findings show that Sharia crowdfunding not only adheres to Islamic principles such as the prohibition of riba (usury) and gharar (uncertainty), but also applies concepts of justice, transparency, and partnership within contract structures. However, challenges related to Sharia financial literacy, regulation, and public trust remain significant obstacles. This study recommends enhancing Sharia financial literacy and strengthening regulations to support a sustainable Sharia crowdfunding ecosystem.

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.

The procedures for collecting, spending, and storing funds must be carefully considered when managing communal or group-owned finances. This is due to the trust placed in the treasurer to safeguard and supervise the group’s finances. A structured plan is essential in the management of religious gathering (pengajian) funds to ensure that the money is used for the benefit of the group and that unnecessary expenses are kept to a minimum. In practice, the management of pengajian funds is often conducted manually, without regard to efficiency. This study aims to analyze strategies for managing pengajian funds to improve the welfare of its members. A descriptive qualitative research method was used, with data collected through documentation, interviews, and observation. Data analysis involved data reduction, data presentation, and conclusion drawing. The findings indicate that seven financial management principles—consistency, accountability, transparency, sustainability, integrity, stewardship, and adherence to accounting standards—are applied to evaluate the management of pengajian funds. Based on the analysis, it is concluded that the implementation of strategic fund management has contributed to improving the welfare of the group’s members, while adhering to established standards and objectives.

In many developing countries today, the capitalist economic system still dominates. Not infrequently, this system causes various problems when applied in the governance of a country's economy. These problems generally arise because policies, regulations, and public financial management have not been directed at the principles of Islamic economics (sharia). In fact, the public economic system based on sharia provides guarantees for the fulfillment of state needs (income) and people's needs (expenditure). In addition, the rampant practice of misappropriation such as fraud and corruption has also caused the loss of public trust in public economic management. This condition contributes to the economic crisis and exacerbates the suffering of the people. Therefore, to solve these problems, the government needs to adopt a public economic concept based on Islamic values, because this system has been proven to be able to encourage justice and improve social welfare. This study uses a qualitative method with a literature study approach. The findings in the study indicate that there are various sources of income in the Islamic economy that can be utilized as public finances, such as Ghanimah, Fa'i, Jizyah, Kharaj, Waqf, Nawaib, Zakat, Infak, Sedekah, and 'Usr. Meanwhile, state expenditure is allocated to fulfill basic community needs, state defense and administration, education, social security, and development of infrastructure and public facilities.   Keywords: Capitalism, Economic system, Public sector In many developing countries today, the capitalist economic system still dominates. Not infrequently, this system causes various problems when applied in the governance of a country's economy. These problems generally arise because policies, regulations, and public financial management have not been directed at the principles of Islamic economics (sharia). In fact, the public economic system based on sharia provides guarantees for the fulfillment of state needs (income) and people's needs (expenditure). In addition, the rampant practice of misappropriation such as fraud and corruption has also caused the loss of public trust in public economic management. This condition contributes to the economic crisis and exacerbates the suffering of the people. Therefore, to solve these problems, the government needs to adopt a public economic concept based on Islamic values, because this system has been proven to be able to encourage justice and improve social welfare. This study uses a qualitative method with a literature study approach. The findings in the study indicate that there are various sources of income in the Islamic economy that can be utilized as public finances, such as Ghanimah, Fa'i, Jizyah, Kharaj, Waqf, Nawaib, Zakat, Infak, Sedekah, and 'Usr. Meanwhile, state expenditure is allocated to fulfill basic community needs, state defense and administration, education, social security, and development of infrastructure and public facilities.  

Local taxes are one of the main components of PAD which have a strategic role in realizing fiscal independence and supporting regional development. This study aims to analyze tax management in an effort to increase Local Original Income in Supiori Regency. The study was conducted at the Regional Revenue Agency of Supiori Regency, related to the management of local taxes in Supiori Regency. The type of research that will be used in this study is a qualitative descriptive research type. Data collection techniques are carried out through observation, interviews, and documentation studies. The results of the study indicate that the main challenges in managing local taxes in Supiori Regency include low taxpayer awareness, minimal socialization, the absence of supporting regulations, technical obstacles in the field during collection, and limited budget support.

Money Laundering Crimes can be damaging for the finance, the provision written in The Law Number 8 of 2010 concerning the Prevention and Eradication of Money Laundering. History of this crime came from “dirty money” or “illicit money”. Basically, the motive for the occurrence of money laundering comes from money resulting from criminal acts previously, as explained in Article 2 paragraph (1) of Law Number 8 of 2010 concerning the Prevention and Eradication of Money Laundering Crimes. The purpose of this research is to knowing The Magistrate Authority  in order to do Reverse Burden in Money Laundering criminal cases. Using qualitative research methods and normative legal research. Using Normative Legal Research and employing Qualitative Research Methods. The Criminal Justice Process according to Procedure Code.  

This study uses a qualitative method and starts from the title “The Role of Human Resource Management in Improving the Quality and Productivity of Cow’s Milk: A Literature Study”. This study aims to examine in depth how human resource (HR) management plays a role in improving the quality and productivity of cow’s milk through a literature review. Effective HR management, such as employee placement according to workload, ongoing training, and competency development, has been shown to increase production efficiency and the quality of cow's milk. In addition, factors such as health management, technology utilization, and work environment management are also important aspects in supporting dairy farm productivity. This literature study found that the synergy between HR management and optimization of internal resources, such as finance, technology, and physical, contributed significantly to the development of dairy farming businesses and the achievement of sustainable milk production standards. Thus, an integrated HR management strategy is needed to answer the challenges and demands of the ever-growing market in the dairy farming sector.

This paper explores the role of Green Sukuk in advancing sustainable development in Indonesia, with a focus on its alignment with Islamic law and the principles of maqashid al-shariah. The research aims to examine the impact of Green Sukuk as a financial instrument in supporting environmentally friendly projects such as renewable energy, waste management, and green transportation. Using a qualitative approach, the study analyzes the legal, economic, and ethical dimensions of Green Sukuk, as well as its contributions to social justice and environmental sustainability. The findings reveal that Green Sukuk not only fulfills Islamic financial principles by being free from haram elements like riba, gharar, and maisir, but also serves as an instrument for equitable development by directing funds to sustainable projects that benefit society and the environment. However, the study identifies challenges such as limited private sector involvement, lack of in-depth project evaluation, and insufficient public awareness. The research suggests that future studies should focus on evaluating the effectiveness of Green Sukuk projects on the ground, conduct international comparisons to identify best practices, and enhance the role of the private sector and public engagement in expanding the scope of Green Sukuk. Ultimately, this paper contributes to the growing discourse on Islamic finance and sustainability, demonstrating that Green Sukuk is not only a financial tool but also a medium for social and environmental responsibility in line with Islamic teachings.

Non-Civil Servant Government Employees (PPNPN) are a vital component in the operational activities of an organization. However, their performance management faces challenges in efficiency and standardization. This scientific paper examines the potential implementation of Google Sites as a platform for PPNPN performance management. The analysis focuses on the existing regulatory framework. The proposed model leverages the integration of Google Sites with Google Forms, Google Sheets, and other supporting applications provided by Google to digitize the performance management cycle, from planning, monitoring, and evaluation (based on indicators such as integrity, discipline, teamwork, communication, and service), to documentation and feedback. The main advantages of this platform include administrative efficiency, increased data transparency and accessibility, centralized data management, potential for consisten process, collaboration, and cost-effectiveness. Nevertheless, its implementation faces significant challenges related to the digital literacy gap among PPNPN with diverse roles, data security and privacy issues in the public sector, the need for robust change management, feature limitations compared to specialized HRIS systems, particularly in the Ministry of Finance where the research object's office is located, and the necessity for adequate supporting infrastructure. This research concludes that Google Sites offers a technically viable solution, but its success highly depends on the organizational and human resource readiness of both the HR managers and the PPNPN themselves.

This study provides a comprehensive synthesis of ten SINTA-accredited journal articles (levels 1–3) published from 2019 to 2024, examining how a low-interest-rate policy environment affects corporate capital structure in Indonesia. We focus on internal determinants (profitability, firm size, asset composition) versus external factors (market interest rates) in shaping firms’ debt ratios. The meta-analysis results indicate that although low interest rates statistically encourage higher leverage (average coefficient +0.28), internal firm characteristics remain the dominant drivers of capital structure decisions. Approximately 80% of studies report that more profitable firms tend to reduce debt ratios, consistent with the pecking order theory. In the post-pandemic context, low rates initially facilitated cheap borrowing, but heightened economic uncertainty underscores the need for managers to align funding strategy with each firm’s risk profile. The study draws practical implications: financial managers should calibrate capital structure in line with profitability and market volatility, while regulators should monitor corporate debt growth to safeguard financial stability. The findings also suggest directions for future research on how evolving macroeconomic conditions influence corporate finance in Indonesia.

This research aims to analyze the strengths, weaknesses, opportunities, and threats (SWOT) and find out the marketing strategies that can be carried out by Ibnu Sina Islamic Hospital Simpang Empat. The research method used is descriptive qualitative with a case study approach. Data were collected through observation, interviews with hospital management and staff, and documentation studies. The results of the SWOT analysis showed that Ibn Sina Simpang Empat Islamic Hospital has a strategic location, and has been accredited with 5-star plenary twice. Weaknesses found include not having a complete permanent doctor, not being able to refuse policies from the Regional Government, limited hospital land making it difficult to develop, difficult to make strategic policies related to human resources and finance. medical services that are not updated and others. Opportunities that can be utilized include the many opportunities for cooperation with other companies, the only private general hospital in West Pasaman, a strategic location in the government area, the population of the West Pasaman community of around 441,773, a fairly good community economy, the UHC (Universal Health Coverage) system from the government, and Yarsi branding. Based on the results of the SWOT analysis, this study recommends several strategies to improve the competitiveness of the Ibn Sina Simpang Empat Islamic Hospital, namely with aggressive strategies such as improving financial management, strengthening promotion and marketing, developing the competitiveness of the hospital.

Zakat plays an important role in public finance. The “public” concept of zakat makes it a special institution. Zakat is imposed on the Muslim public and is channeled back only to the Muslim public. Zakat also has a political and ritual character. Especially related to property that can be easily hidden. This also explains why Abu Bakr did not fight those who avoided zakat on money. He did not want to enter an area that was not his territory. In terms of hidden wealth, the people are free to carry out this obligation or not. In other words, this is their business with Allah. The concept of real and hidden wealth determines the political and ritual character of zakat and also determines the changing role of the government in using its political power. These are some important points that are discussed in the book al-Amwal by Abu Ubaid.

The implementation of regional autonomy in Indonesia is often assessed through fiscal independence as a measure of a region's capacity to manage its own finances. However, in practice, many regions—including Raja Ampat Regency—remain heavily reliant on central government transfers, highlighting the weakness of local fiscal capacity. This study aims to evaluate the financial capability of the region and examine the dynamics of fiscal relations between the central and local governments in Raja Ampat Regency, Southwest Papua Province. A descriptive quantitative approach was employed, utilizing secondary data from 2020 to 2024. The evaluation is based on five key indicators: the Degree of Fiscal Decentralization (DDF), Degree of Fiscal Autonomy (DOF), Fiscal Need (KbF), Fiscal Capacity (KaF), and the Fiscal Independence Ratio. The analysis reveals that Raja Ampat's fiscal independence is critically low, with an average DDF of only 19.45% and a DOF of merely 1.89%. The region’s high per capita fiscal need (10.45) is not matched by sufficient fiscal capacity (5.85), indicating a significant fiscal deficit. Furthermore, the persistently negative fiscal independence ratio reinforces its strong dependence on central government support. The existing fiscal relationship is characterized as instructive, with central intervention remaining dominant. A reformulation of fiscal policy that is more context-sensitive and equitable is urgently needed to support archipelagic regions such as Raja Ampat in achieving sustainable fiscal independence.

This study aims to analyze the level of efficiency and effectiveness in managing tax revenues in Indonesia and its contribution to national economic development. Taxes are the primary source of state funding and play a crucial role in supporting development programs and welfare distribution. However, there remains a gap between tax potential and realization, indicating the need to evaluate the current tax administration system. This research adopts a descriptive quantitative approach using secondary data from DJP, BPS, and the Ministry of Finance covering the 2019–2023 period. The findings show that tax collection effectiveness has been relatively high in the last two years, as indicated by revenue realization exceeding targets. Nevertheless, efficiency remains low due to suboptimal digital systems and limitations in human resource capacity. Effectiveness is also strongly influenced by information technology and the performance of tax officials. The study concludes that tax reform focused on digitalization and transparency must be strengthened to support sustainable economic development. These findings have important implications for future fiscal policies and suggest opportunities for further research using mixed-method approaches.

This study aims to explore alternative online loans that are in accordance with Islamic principles and their relevance to universities, as well as to understand how universities can play an active role in providing more ethical and responsible online loan alternatives for their students. The research method used is literature analysis and case study, by collecting data from various relevant sources and conducting in-depth analysis of the concept of Islamic-based online loans and their implementation in universities. The results show that Islamic-based online loans, zakat funds, infaq and sadaqah, strict regulations, development of Islamic-based online loans, financial education, and cooperation with Islamic financial institutions can be more ethical and responsible financial solutions for students. The discussion of the results shows that universities can play an active role in providing more ethical and responsible online loan alternatives for their students by collaborating with Islamic financial institutions and developing comprehensive financial education programs. This study also shows that awareness of the importance of finance in accordance with religious and ethical values is crucial in creating a generation that is more caring and responsible in managing their finances and lives. Thus, this study can contribute to the development of more effective university policies and programs in supporting student welfare and increasing awareness of the importance of finance in accordance with religious and ethical values.

The advancement of digital technology has driven the education sector to transform its information management and decision-making processes to become more effective. This study aims to examine the role of innovation in Management Information Systems (MIS) as a key support in the decision-making process within educational institutions. The research uses a qualitative descriptive approach, with data collection techniques including in-depth interviews, participatory observations, and documentation in several schools that have implemented MIS. Data analysis is conducted thematically to explore the effectiveness of MIS in supporting educational policy and operational management. The findings reveal that MIS has been implemented across various aspects of school management such as academic administration, finance, and reporting, significantly enhancing efficiency and transparency; it supports data-driven decision-making, enabling school principals and policymakers to make more accurate, measurable, and objective decisions; and although challenges such as limited digital infrastructure and human resource competencies exist, these can be addressed through training, mentoring, and the development of a technology-based work culture. Therefore, MIS proves to be an essential tool in establishing a modern, efficient, and sustainable education governance system.

The low level of financial literacy and the consumptive behavioral patterns among Indonesian youth represent a critical challenge in preparing the younger generation to face the complexities of the modern economy. Therefore, training in basic financial record-keeping serves as a strategic step in enhancing students' financial literacy, particularly at the secondary education level. This community service activity aims to improve the understanding and provide practical skills to students of MAN 2 Parepare in simple financial record-keeping. The goal is to enable students to manage personal finances and school-based entrepreneurial activities in a more orderly and responsible manner. The implementation method involved several stages, including preparation, training execution, and evaluation. The results indicated an increase in students' understanding of basic accounting concepts, the importance of financial recording, and their ability to prepare simple financial statements. This training has contributed to fostering students’ administrative discipline and financial awareness from an early age, enhancing youth financial literacy, and equipping them with essential skills for future financial independence.

The implementation of sharia accounting in business practice has become increasingly significant amidst the growing awareness of Islamic values in economic activities. Sharia accounting is not merely a financial recording tool but also a system that upholds principles of justice, transparency, and accountability in accordance with Islamic teachings. However, its application in the business world still faces several challenges, such as limited understanding among business actors, a lack of qualified human resources, and the uneven adoption of sharia accounting standards. This study aims to identify the main challenges in implementing sharia accounting and propose practical solutions in terms of regulation, education, and system innovation. Using a qualitative approach and literature review, the findings indicate that strong collaboration between regulators, academics, and business practitioners is essential to build a sustainable sharia accounting ecosystem that aligns with modern business needs.

Islamic banks are financial institutions that operate in accordance with Islamic law and do not charge interest to their customers. Contracts and agreements between consumers and banks determine the profit-sharing (inbalam) received by Islamic banks and those received by customers. The purpose of this study is to determine the effect of inflation on Islamic bank finance in Indonesia from 2019 to 2023. The research method employed is a quantitative approach. The data source utilized is the Financial Services Authority (OJK), with document data collection techniques. Data analysis in this study involves simple linear regression analysis, t-test, F-test, and coefficient of determination (R²) test. The results indicate that inflation has no effect on the profitability of Islamic banking in Indonesia during the period from 2019 to 2023. This conclusion is drawn because the t-test results yielded a t-value of 1.359 < t-table 2.01505 and a significance value of 0.267 > 0.05, indicating no influence between the independent variable (inflation) and the dependent variable (profitability). Therefore, it can be concluded that inflation does not have a partial and significant effect on Islamic banking profitability in Indonesia during the 2019–2023 period.