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This study is a literature review that examines the role of QRIS as a payment gateway in improving the efficiency of Accounting Information Systems (AIS) in MSMEs. Digital transformation in payment systems is key to speeding up, enhancing accuracy, and securing transaction records. QRIS provides a practical solution by integrating various non-cash payment methods into one system, enabling automated real-time recording and faster financial reporting. A review of ten studies shows QRIS helps speed up recording, ease reconciliation, reduce input errors, and serve as a strategic tool for AIS digitalization in the digital economy era.

Family waqf is a classic instrument in Islamic economics that plays a crucial role in maintaining wealth sustainability and intergenerational well-being. However, its application in the context of modern law and economics still faces various challenges, such as overlap with Islamic inheritance law (farāʾiḍ), limited regulations, and weak governance. This article aims to systematically review the academic literature on the revival of the family waqf concept in the context of contemporary Islamic law, modern governance, and its potential contribution to wealth preservation. The approach used is a Systematic Literature Review (SLR) using the PRISMA method, covering studies from 2000–2025 from various sources indexed by Scopus, DOAJ, and Google Scholar. The results of the study indicate that regulatory modernization, integration with the Islamic financial system, and the implementation of technology-based governance are key factors in reviving the role of family waqf as an instrument of social justice and economic sustainability for the community.

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in supporting national economic growth and expanding employment opportunities in Indonesia. However, many MSMEs still face significant challenges in improving production efficiency due to limited human resources, low levels of technology adoption, and suboptimal operational management. To address these issues, this study developed an innovative digital technology platform designed to help MSMEs enhance productivity, reduce material waste, and accelerate the production process. The platform integrates Internet of Things (IoT), Artificial Intelligence (AI), and simplified Enterprise Resource Planning (ERP) technologies tailored for small business operations. Through IoT, production processes can be monitored in real time; AI is applied to analyze sales data and predict material requirements and production schedules; while the ERP system automates inventory, transaction, and financial reporting processes. Trials conducted across MSMEs in the food, handicraft, and textile sectors demonstrated a 30% improvement in production efficiency and a 20% reduction in operational costs. The results indicate that the implementation of innovative technological platforms can significantly enhance efficiency, accuracy, and competitiveness among MSMEs. Digital transformation not only increases production efficiency but also enables broader business integration into the global market through cloud-based systems. Government and institutional support are essential to expand the adoption of such technologies, ensuring that Indonesian MSMEs become more adaptive, productive, and sustainable in the era of Industry 4.0.

This study aims to analyze how the integration of Islamic economic values operates in the management of School Operational Assistance (BOS) funds in Islamic schools and to identify supporting and inhibiting factors, as well as stakeholders’ perceptions regarding the application of sharia values in financial administrative practices. The research employs a qualitative descriptive approach using data reduction, data display, and conclusion drawing stages. The findings reveal that Islamic economic principles such as amanah (trustworthiness), sidq (honesty), al-‘adl (justice), and mas’uliyyah (accountability) have been internalized within the organizational culture and individual behavior of school managers, although not yet fully institutionalized. Supporting factors include religious leadership, Islamic ethical organizational culture, and community participation, while the main constraints involve limited human resources, low literacy in sharia accounting, and the absence of a faith-based monitoring system. Stakeholders demonstrate a strong moral awareness of sharia values but with limited technical understanding. The study concludes that effective integration requires synergy between spiritual values, technical capacity, and institutional policies to establish transparent and socially just financial governance in Islamic education institutions.

Digital transformation has become a crucial requirement for Micro, Small, and Medium Enterprises (MSMEs) to enhance their competitiveness in the technological era. This study aims to examine the trends and challenges faced by MSMEs in the digitalization process through a systematic literature review (SLR) approach. A total of 35 scholarly articles published within the last five years were analyzed using specific inclusion and exclusion criteria. The findings indicate that the digitalization trends among MSMEs encompass the adoption of cloud-based technologies, the use of social media for marketing, the utilization of e-commerce platforms, and the integration of digital financial systems. However, the main challenges identified include low digital literacy, limited infrastructure, relatively high implementation costs, resistance to change, and insufficient policy support. This study not only provides a comprehensive understanding of the current state of MSME digital transformation but also identifies research gaps that have been rarely discussed. Furthermore, it offers strategic directions for researchers, MSME practitioners, and policymakers to develop more targeted strategies in accelerating and expanding digital transformation within Indonesia’s MSME sector.

This study aims to analyse the influence of digital products, brand awareness, and service quality on perceived branch performance in a financial institution in Indonesia. The research is motivated by the accelerating digital transformation in the country’s banking industry, which requires conventional financial institutions to innovate to remain competitive amid the growth of fintech and digital banks. The main problem addressed is how these three variables simultaneously and partially affect perceived branch performance. A quantitative approach was employed using survey techniques and questionnaires distributed to customers. Multiple linear regression analysis was used to process the data. The results reveal that digital products, brand awareness, and service quality significantly influence perceived branch performance, both individually and collectively. The coefficient of determination (R²) is 0.652, indicating that the three variables can explain 65.2% of the variance in perceived branch performance. These findings highlight the importance of integrating digital innovation, strong brand presence, and excellent service in improving competitiveness and branch performance in the digital era. The study contributes practical implications for financial institutions in formulating strategic improvements to maintain relevance and competitiveness amid digital disruption.

Regional budget management constitutes a critical foundation for achieving good governance in the era of decentralization and regional autonomy. This article comprehensively examines the pivotal role of accountability and transparency as essential instruments in enhancing the quality of regional budget governance. Employing a qualitative research methodology through systematic literature review and policy analysis, this study investigates the conceptual framework, implementation mechanisms, and practical implications of accountability and transparency principles in regional financial management. The findings reveal that robust implementation of accountability mechanisms—including financial reporting systems, internal and external oversight, and performance measurement—coupled with comprehensive transparency practices through information disclosure, public participation, and digital technology utilization, significantly contribute to strengthening institutional legitimacy, enhancing budget allocation efficiency, and preventing corruption. The research identifies that accountability is operationalized through multiple layers including legal compliance, procedural adherence, program effectiveness, and policy justification, while transparency manifests through open access to budget documents, participatory planning processes, and technology-enabled information systems. However, the study also uncovers substantial implementation challenges encompassing limited human resource capacity in financial management, inadequate inter-agency coordination, varying levels of public financial literacy and participation, and disparities in technological infrastructure between urban and rural areas. These challenges necessitate a multi-dimensional approach to reform. The article proposes evidence-based policy recommendations including systematic capacity building programs for government apparatus, strengthening regulatory frameworks with effective enforcement mechanisms, community empowerment through financial literacy initiatives, strategic investment in integrated digital platforms, and fostering collaborative partnerships among government institutions, legislative bodies, oversight agencies, civil society organizations, and citizens.

Fraud is an unlawful act characterized by intentional misconduct, malicious intent, manipulation, concealment, and abuse of trust, deliberately committed by individuals or groups to gain personal benefits. Financial statement fraud can result from various factors such as weak internal control systems, financial pressures, and organizational culture. This study focuses on understanding the factors influencing the occurrence of financial statement fraud in rural banks (BPR) in Denpasar City. A total of 204 respondents from 22 BPRs were selected using purposive sampling. The study reveals that internal control systems do not have a significant effect on the tendency to commit financial statement fraud. However, financial pressure was found to have a positive and significant impact on the likelihood of financial statement fraud, suggesting that employees or management under financial strain may resort to fraudulent activities. On the other hand, organizational culture, characterized by ethical practices and strong values, showed a negative and significant effect, indicating that a strong ethical culture helps reduce fraudulent behavior in BPR

Digital transformation in the banking sector has introduced numerous conveniences in financial transactions, yet simultaneously opened opportunities for increasingly sophisticated and damaging new forms of crime. This article comprehensively analyzes criminal policy in combating digital banking crime in Indonesia, exploring the legal, technological, and institutional challenges faced, and formulating effective prevention strategies. Through systematic literature review and critical policy analysis, this research demonstrates that digital banking crime in Indonesia has experienced significant increases both in quantity and complexity of modus operandi, encompassing phishing, skimming, hacking, social engineering, banking trojan malware, and various technology-based fraud schemes. Financial losses amount to trillions of rupiah annually, excluding the psychological impact on victims and erosion of public trust in digital banking systems. Research findings identify fundamental challenges in combating digital banking crime, including limitations in legal frameworks that have not fully accommodated technological developments, gaps in law enforcement capacity for cyber investigation, complexity of evidence in digital cases, complicated cross-border jurisdiction, rapid evolution of crime modi outpacing regulatory adaptation, and low digital security literacy among banking service users. Policy analysis shows that penal approaches through criminalization and law enforcement, while important, are insufficient without comprehensive non-penal strategies.

This study aims to uncover public perception of Islamic banking in Jember Regency as well as the factors that cause low account ownership in Islamic banks, even though the majority of the population is Sunni Muslim. This study uses a descriptive qualitative approach with data collection techniques through direct interviews with people who do not choose Islamic banks as financial institutions. The results of the study show that the low level of public knowledge about Islamic banking systems and products is the main factor influencing their decisions. In addition, promotions carried out by Islamic banks are considered less effective and do not directly touch the needs and understanding of the community. The lack of supporting facilities such as ATMs and service offices also strengthens the perception that Islamic banks are not significantly different from conventional banks. Weak branding and education cause Islamic banking products to be less attractive in the eyes of the public. Therefore, a more intensive education strategy and a promotional approach that directly touches the community, as well as an improvement of basic service facilities so that Islamic banks can provide optimal services and increase public trust. This study recommends strengthening Islamic financial literacy and expanding access to services as strategic steps to encourage Islamic financial inclusion in Jember.

This study aims to analyze the role of inventory management in improving financial efficiency at CV. Sumber Jaya Putra Perkasa. The main problems faced by the company are manual inventory management, technological limitations, dependence on certain suppliers, and suboptimal demand planning, which affect distribution effectiveness and financial efficiency. This study uses a quantitative descriptive approach with data collection techniques through interviews, observation, and documentation. The analysis was conducted on the stock management process, inventory turnover, and its impact on storage costs and operational efficiency. The results show that good inventory management contributes significantly to increased financial efficiency. With proper stock planning, companies can minimize the risk of excess and shortage of goods, reduce storage costs (holding costs), and increase inventory turnover so that working capital can circulate more quickly. However, the inventory management system currently used by CV. Sumber Jaya Putra Perkasa still has limitations, especially in terms of digitization and information integration. This study recommends the implementation of a technology-based inventory management system, a multi-supplier strategy, and the application of demand forecasting methods to improve stock planning accuracy. With this strategy, it is hoped that the company can achieve more optimal financial efficiency and strengthen its competitiveness in the distribution industry.

The advancement of digital technology in financial systems, including the implementation of QRIS (Quick Response Code Indonesian Standard) in the retail sector, has driven the increased use of non-cash payment methods. How flexibility, time efficiency, and protectivity influence the number of QRIS transactions conducted in retail stores is the subject of this research. Validity, reliability, classical assumption analysis, and hypothesis analysis. Results show that time efficiency contributes significantly to increasing QRIS transactions, while flexibility and security are not significantly affected. Only 18.9% of the variation in QRIS usage behavior is caused by the three independent variables, according to the coefficient of determination (R2). These findings indicate that time efficiency is a key factor in driving the retail sector to adopt digital payment systems.

This study aims to systematically review the literature that explores the relationship between blockchain technology and economic value, focusing on three main dimensions: financial efficiency, financial inclusion, and systemic risk. The systematic literature review method was employed to identify, evaluate, and synthesize findings from various academic studies and relevant industry reports. The review process involved analyzing articles obtained from scientific databases such as Scopus and Google Scholar, published between 2020 and 2025. The results indicate that the implementation of blockchain technology has significant potential to enhance financial efficiency through transaction cost reduction, increased transparency, and faster settlement processes across financial systems. Furthermore, blockchain can promote financial inclusion by providing access to financial services for populations previously excluded from the conventional financial system. However, the study also reveals that blockchain adoption poses potential systemic risks, including market instability, cybersecurity vulnerabilities, and complex regulatory challenges. Therefore, the findings emphasize the importance of developing balanced policies and regulatory frameworks to maximize the economic benefits of blockchain technology while minimizing its potential risks.

Islamic financial institutions have emerged as an alternative within the modern financial system, founded on Islamic values and principles. Their main objective is to realize justice, sustainability, balance, and collective welfare in economic activities. This study aims to provide an in-depth explanation of the Sharia principles underlying the operations of Islamic financial institutions, including the prohibition of riba (interest), gharar (uncertainty), and maysir (speculation), as well as the implementation of profit-sharing, justice, transparency, and trustworthiness in all business activities. The research employs a library study method with a qualitative-descriptive approach by analyzing relevant primary and secondary literature sources. The findings indicate that the implementation of Sharia principles not only differentiates Islamic financial institutions from conventional financial systems but also adds significant value through Islamic business ethics, social responsibility, economic sustainability, and protection of customer and community interests. Therefore, a comprehensive understanding of Sharia principles is essential to maintaining the integrity, public trust, and long-term sustainability of Islamic financial institutions in today’s era of global economic development.

This study aims to examine the role of implementing Environmental, Social, and Governance (ESG) principles in supporting the transition toward a green economy in Indonesia from the perspective of Islamic banking. The research employs a qualitative approach using a library research method, reviewing academic literature published between 2020 and 2025. Data were analyzed through thematic content analysis to identify the alignment between ESG dimensions and maqashid shariah, as well as the challenges and opportunities of ESG implementation within Islamic banking institutions. The findings reveal that ESG application in Islamic banking remains partial, with greater emphasis on the environmental dimension through instruments such as green sukuk and green financing. The social and governance aspects have not yet been fully integrated into sustainability strategies. Nevertheless, integrating ESG with maqashid shariah strengthens the role of Islamic banks as agents of change in sustainable development. The study highlights the importance of establishing specific regulations, transparent reporting systems, and sharia-compliant green financial innovations to enhance the contribution of Islamic banking to Indonesia’s green economy.

This article analyzes the fundamental differences between the mechanisms of fund collection and fund distribution in Islamic banks and conventional banks in Indonesia, based on DSN-MUI Fatwas and banking regulations. In general, both types of banks serve the same function—to collect and distribute funds to support economic activities. However, the main distinction lies in their operational principles. Conventional banks operate using a fixed interest system, establishing a creditor–debtor relationship. In contrast, Islamic banks operate based on Sharia principles that prohibit riba (usury). In fund collection, conventional banks use interest-based savings and deposit products, while Islamic banks apply Wadiah (safekeeping) and Mudharabah (profit-sharing investment) contracts. Regarding fund distribution, conventional banks provide interest-bearing loans, whereas Islamic banks offer financing through Sharia contracts such as Murabahah (cost-plus sale), Musyarakah (partnership), Mudharabah (profit-sharing), and Ijarah (leasing), emphasizing cooperation and risk-sharing. Although Islamic banking is regulated under Law No. 21 of 2008 and DSN-MUI Fatwas, it still faces several challenges, including the dominance of Murabahah financing and the low level of public literacy regarding Islamic financial systems.

Indonesia is currently experiencing rapid and dynamic development, especially in the field of Sharia insurance. Sharia insurance has become an increasingly important and strategic sector in the Indonesian financial industry. This significant development is clearly reflected in data showing notable and consistent growth in the contribution of Sharia insurance to the overall insurance industry in the country. Sharia insurance is an economic activity that aims to help (ta'awun) and share risks (sharing of risk) among fellow participants in a mutually beneficial manner. Optimizing Sharia operational systems is a both a concept and practical approach to managing the operations of financial institutions or businesses based on Islamic or Sharia principles. The research method used in this study is a descriptive method based on a qualitative approach. The type of research undertaken is literature research, conducted by utilizing literature (references). This research aims to identify various challenges faced in Sharia insurance operational systems.

Solid financial performance is a crucial foundation for companies to achieve long-term success. In the banking context, financial health assessments are essential, as they directly relate to the stability of the national financial system. Therefore, the Financial Services Authority (OJK) has established standards for evaluating bank soundness using the RGEC method, which includes four key aspects: Risk Profile, Good Corporate Governance (GCG), Earnings, and Capital. This study aims to analyze the soundness level of PT Bank Central Asia Tbk (BCA) during the 2020–2024 period using the RGEC approach. The assessment is conducted by evaluating financial ratios such as Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), Good Corporate Governance (GCG), Return on Assets (ROA), Net Interest Margin (NIM), and Capital Adequacy Ratio (CAR). The analysis results show that BCA achieved a "very healthy" rating (PK-1) in all RGEC aspects. This reflects BCA's ability to effectively manage risk, implement sound corporate governance principles, and maintain strong profitability and capital. These findings strengthen BCA's position as one of the best-performing banks in Indonesia and demonstrate the company's commitment to maintaining financial stability and customer trust.

. Sharia financial institutions in Indonesia have experienced significant growth in line with increasing public demand for financial systems that comply with sharia principles. This growth requires clear regulations and policies to create stability, legal certainty, and protection for customers. This article examines the dynamics of regulations governing Islamic financial institutions, from the initial role of Bank Indonesia (BI) to the establishment of the Financial Services Authority (OJK) as the main supervisory and regulatory agency. In addition, this article also discusses the contribution of the National Sharia Council–Indonesian Ulema Council (DSN-MUI) in issuing fatwas that form the basis for the operation of Islamic products and services. With the Financial Services Authority Regulation (POJK) and other related regulations, the supervision of Islamic financial institutions has become more integrated, effective, and adaptive to industry developments. This study confirms that the existence of comprehensive regulations and policies not only strengthens the governance of Islamic financial institutions but also encourages the growth and competitiveness of the Islamic financial industry at both the national and global levels.

The efficiency of investment decisions is one of the core axes in the success of organizations and the sustainability of their business, especially in light of the dynamic and complex business environment. In this context, the integrated role of both accounting and financial management systems is highlighted, as the harmony between them is a key pillar in providing accurate, real-time, and analytical data that supports the investment decision maker and reduces the degree of uncertainty and risks associated with investments. This research aims to analyze the impact of the integration between accounting systems and financial management on the quality and efficiency of investment decisions within institutions, with a focus on the nature of the causal relationship between the two variables. A conceptual model has been built that illustrates the interaction between the financial information generated by the accounting system and the analytical tools provided by the financial department, which contributes to raising the efficiency of strategic decisions related to investment. To achieve the objectives of the study, a descriptive-analytical approach supported by a standard analysis using a simple linear regression model was adopted on field data extracted from an intentional sample of financial officials in the banking and investment sector. The results showed that there is a statistically significant positive effect of the integration of accounting and financial management systems in enhancing the efficiency of investment decisions, as the model showed that integration contributes more than 50% to the explanation of changes in the quality of investment decisions. The study reached a number of important findings, the most prominent of which is that the lack of integration or poor coordination between accounting and financial management leads to delays in decisions or making them based on incomplete or contradictory information. Effective integration enables organizations to allocate resources more efficiently and evaluate investment alternatives in a thoughtful manner. The study concluded with a set of recommendations, most notably the need to develop the digital infrastructure of accounting and financial systems, adopt a unified system for data exchange, enhance the culture of teamwork between accounting and financial management units, in addition to activating the use of predictive financial analysis techniques to raise the level of accuracy in investment decisions.