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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.

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.

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.

The purpose of this study is to evaluate the Sarang Burung Village Government's financial performance for the fiscal year 2020–2023 in the Jambi Luar Kota District of the Muaro Jambi Regency. Six financial ratios—the Degree of Decentralization Ratio, Village Financial Independence Ratio, Village Financial Dependency Ratio, PADes Effectiveness Ratio, Expenditure Efficiency Ratio, and Revenue Growth Ratio—will be used in this study to examine Sarang Burung Village's financial performance. The Realization Report of the Village Revenue and Expenditure Budget (APBDes) of Sarang Burung Village, Jambi Luar Kota District, Muaro Jambi Regency, for the fiscal years 2020–2023 is the source of secondary data used in this quantitative descriptive study. The study's findings indicate that the Sarang Burung Village Government's financial performance is classified as extremely poor based on the Degree of Decentralization Ratio, very low for the Village Financial Independence Ratio, very high for the Village Financial Dependency Ratio, ineffective for the PADes Effectiveness Ratio, less efficient for the Spending Efficiency Ratio, and not good for the PADes Growth Ratio. The SWOT Analysis employs the S-T strategy, which leverages internal strengths to counter external threats.

The importance of implementing community service activities (PKM) in the Tri Dharma of higher education has a positive impact on the community. The title of this PKM is "Empowerment of human resources through digital financial literacy to prevent illegal online lending practices among mothers of Majelis Taklim Al Hasanudin. " The low level of digital financial literacy is the main cause that makes mothers entangled in illegal loans. The purpose of this PKM is to increase the understanding of digital financial literacy, which is crucial for the community to recognise and stay away from unauthorised online loans. With good knowledge, each individual is expected to make smart financial decisions and avoid the trap of illegal debt. This community service activity took place in the Sawah Baru Ciputat area, South Tangerang. The methods used in the implementation of this PKM include participatory approaches, lectures, and focus group discussions (FGDs). The results of this activity show that the participants, namely the mothers of Majelis Taklim Al Hasanudin who have received education, are able to take both preventive and responsive steps to protect themselves from the negative impacts of illegal online loans. Their improved understanding of the characteristics of illegal online loans, the importance of financial planning, and the ability to access legitimate financial information were significant results. Thus, digital financial literacy proved effective in strengthening the capacity of the women to maintain personal financial stability and avoid illegal online lending practices.

This research analyzes the legal development of Islamic banking in Indonesia and Malaysia through a comparative law approach. Islamic banking has become an important component of the global financial system, yet its growth varies across countries. Indonesia's Islamic banking industry, while experiencing significant progress in recent years, still faces regulatory and institutional challenges. In contrast, Malaysia has emerged as a global hub for Islamic finance due to its integrated regulatory framework, strong government support, centralized Shariah compliance system, and established human resource development. This study employs normative legal research using primary and secondary legal sources, and applies comparative legal theory. The findings highlight the importance of legal harmonization, centralization of fatwa authorities, active government involvement, and comprehensive infrastructure development in supporting the growth of Islamic banking. Lessons from Malaysia's experience can serve as valuable references for Indonesia to enhance its Islamic banking industry and improve its competitiveness in the global market.

Public finance is a key element in state governance, especially in the collection and allocation of funds for public services and government. In the Islamic tradition, the concept of public finance has developed since the time of the Prophet Muhammad SAW with sharia principles such as justice, transparency, and accountability to achieve prosperity (falah) in the world and the hereafter. In the modern era, Islamic public finance faces new challenges and opportunities, especially through digitalization and economic globalization. Technologies such as blockchain and big data open up opportunities to increase the effectiveness and openness of Islamic public financial management. Innovations in sharia financial instruments such as zakat, waqf, and sukuk further strengthen the contribution of Islamic public finance to social and economic development. However, challenges such as low public understanding of sharia finance, gaps in access to technology, and the need for supporting regulations and infrastructure are still obstacles. Issues of fiscal sustainability, debt management, and the development of adaptive sharia instruments are also important concerns in the dynamics of the global economy.

This article discusses the effect of tax policy on income distribution in developing countries. Tax is a fiscal instrument that is not only used to finance state expenditure, but also as a tool to reduce economic inequality. This study analyzes how progressive tax system, income tax collection, and consumption tax impact income redistribution in several developing countries. The secondary data used comes from World Bank, IMF, and other scholarly publications. The analysis shows that fair and progressive tax policies can help reduce income inequality. However, many developing countries face challenges in implementing effective tax systems, including low compliance and regressive tax structures. Therefore, comprehensive fiscal policy reforms are needed so that taxes can truly serve as an effective income distribution tool.  

Credit Union (CU) Mandiri is one of the cooperative-based microfinance institutions that plays an important role in improving the economic welfare of the community in Pematang Siantar. This study aims to analyze the contribution of CU Mandiri in empowering its members through savings and loan programs, financial literacy training, and micro-business development. The method used in this study is a descriptive qualitative approach, with data collection techniques through interviews, observations, and documentation studies. The results of the study show that CU Mandiri not only provides affordable financing access for low-income communities, but also increases the awareness and ability of its members to manage their finances independently. Through cooperative principles such as solidarity and active participation of members, CU Mandiri has succeeded in creating an environment that supports local economic growth. However, challenges such as low financial literacy and limited capital are still obstacles that need to be addressed systematically.

QRIS (Quick Response Code Indonesian Standard) is a national digital payment innovation launched by Bank Indonesia to strengthen Indonesia’s digital and economic sovereignty. By integrating various payment platforms into a single QR code standard, QRIS simplifies domestic transactions—especially for Micro, Small, and Medium Enterprises (MSMEs)—while reinforcing state control over financial infrastructure and data flows. This policy reduces reliance on international payment networks such as Visa and Mastercard, which previously dominated digital transactions and stored data abroad. On a global scale, QRIS functions as a tool of digital economic diplomacy through cross-border payment initiatives like ASEAN Pay, enabling Indonesia to expand its influence in the global digital payment ecosystem. However, the United States has criticized QRIS, arguing that it restricts access for foreign companies and poses a barrier to trade. In response, the Indonesian government asserts that QRIS is designed to protect national interests while promoting fair international collaboration. This study employs a normative juridical and descriptive qualitative approach to analyze QRIS-related regulations, its impact on digital sovereignty, and its implications for international trade relations. Secondary data is sourced from literature studies and official documents. The findings reveal that QRIS plays a vital role in accelerating MSME digital transformation, enhancing financial inclusion, and strengthening Indonesia’s bargaining position in global digital finance. Ultimately, QRIS stands not only as a transaction tool but also as a strategic symbol of Indonesia’s digital independence and competitiveness in the international financial landscape.

This research aims to develop a web-based school management information system that can improve the efficiency of education administration. In today's digital era, many schools face challenges in effective data and information management. This research uses a Systematic Literature Review (SLR) approach to identify and analyze relevant literature related to the development of web-based school management information systems. The results showed that the development of a web-based school management information system is generally able to improve the efficiency and effectiveness of education administration management, starting from data processing of students, teachers, finances, to reporting. The system supports transparency, speed of access and accuracy of information within the school environment. Although the results show consistent benefits, this research still has limitations in the number of sources and a relatively narrow study, so a broader and more in-depth follow-up study is needed.

Econometrics is a discipline in economics that combines economic theory, mathematics, and statistics to quantitatively assess economic phenomena. This paper aims to introduce econometrics as an important tool in economic analysis and explain its applications in various sectors such as macroeconomics, microeconomics, development, and finance. Using a descriptive qualitative research method based on literature review, this paper explains how econometrics is used to test economic conjectures, make predictions, and support data-driven decisions. In addition, this article also discusses the advantages of econometrics, the challenges that arise in its application, and the software used in econometric analysis, including Excel, SPSS, and EViews. The findings show that econometrics is useful not only for academics but also for decision makers and business actors in designing more efficient economic strategies and policies. However, several problems such as data limitations, model assumptions, and specification errors are still challenges that need to be overcome by increasing capabilities and utilizing technology. It is hoped that this paper can broaden understanding and encourage more effective and appropriate use of econometrics in Indonesia.

Hypertension is one of the health problems that are often experienced by the elderly. This is caused by various factors such as an unhealthy lifestyle, an unbalanced diet, and a lack of physical activity. Hypertension can result in stroke, heart disease, kidney disorders, and can even result in death. The elderly need to know how to prevent hypertension. The number of elderly people in Borisallo Village, Parangloe District, Gowa Regency is around 310 people (10.75%). The partner in the PKM of the Assisted Village is Borisallo Village which fosters the elderly in its area. Based on the problems faced by partners, the PKM service program of the Assisted Villages that is expected to be a solution is (1) Education on the prevention of hypertension in the elderly (Elderly), (2) Blood pressure checks in the elderly in Borisallo Village. This activity is financed by the UMI Waqf Foundation.  The results of the implementation of PKM in the Assisted Villages (1) Counseling on the prevention of hypertension in the elderly community has been carried out at the Borisallo Village Hall which was attended by 15 elderly people, (2) Then continued with a hypertension examination showing that in general, the blood pressure of the elderly community in Borisallo Village, Parangloe District, Gowa Regency, is still normal unless there are as many as 2 (20%). It is recommended to have comprehensive and periodic health checks on the elderly, not only hypertension, but more comprehensive, including mental health, so that the health status of the elderly can be known