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Mathematical logic is a branch of science that studies the principles of logical reasoning and how to judge the truth of a statement. This article discusses the role of mathematical logic in everyday life, especially in education, technology, and finance. Mathematical logic has been proven to help improve critical, analytical, and systematic thinking skills, making it easier for individuals to solve various problems more effectively and efficiently. In the world of education, mathematical logic supports the development of rational, argumentative, and problem-solving skills, and is an important foundation in the science and mathematics curriculum. Teachers can leverage this logic to encourage students in building consistent reasoning and logical argumentation. In the field of technology, mathematical logic is the foundation in the development of modern computing systems, such as algorithms, programming, artificial intelligence, and data structures. Without mathematical logic, digital systems such as search engines, software, and applications cannot function optimally. In finance, mathematical logic plays a role in budget strategy, investment decision-making, statistical analysis, and rational risk management. With a good understanding of logic, individuals and institutions can make more wise and measurable financial decisions. Although his contribution is large, there are still many people who do not understand the basic concepts of mathematical logic. This can be overcome through more inclusive education, contextual approaches, and interactive learning based on real problems, both in schools and non-formal environments. This study emphasizes the importance of mathematical logic as a foundation in supporting a more rational, efficient, and structured life in today's modern era. Increasing mathematical logic literacy can be a national strategy to create a society that thinks critically, is competitive, and ready to face global challenges.

The development of the Islamic financial industry in Indonesia has shown significant growth, both in terms of institutions, products, and public participation. However, public doubts remain regarding the level of Sharia compliance of these financial products. Halal certification is a crucial instrument for ensuring that a financial product truly complies with Sharia principles. This study aims to analyze the urgency of halal certification for Islamic financial products and its implications for consumer trust from a Sharia economic law perspective. The research method used is qualitative with a normative-juridical approach through a literature review of laws and regulations, fatwas from the National Sharia Council (DSN-MUI), and previous research findings. The results indicate that halal certification for Islamic financial products plays a strategic role in increasing transparency, accountability, and public trust. However, there is regulatory overlap between Law Number 33 of 2014 concerning Halal Product Assurance and the provisions of the Financial Services Authority (OJK). Therefore, harmonization of regulations and strengthening oversight by the Sharia Supervisory Board are crucial steps in ensuring the integrity of the Islamic financial system.

Kindang Village is one of the villages that has quite large potential for home industries, but still faces challenges in effective business financial management. This community service activity aims to increase the competitiveness of home industries through training and mentoring in sustainable business financial management. The implementation method includes socialization, simple financial management training, financial record keeping, and intensive mentoring for three months. The results of the activity show an increase in business actors' understanding of the importance of financial records and business planning, as well as changes in behavior in managing cash flow and determining product selling prices. This program has succeeded in building financial awareness and increasing the efficiency of business management, which has an impact on increasing the competitiveness of home industries in Kindang Village.

This study explores the integration of Tasawwuf (Islamic mysticism) with Maqāṣid al-Sharīʿah (objectives of Islamic law) to propose a more ethical and effective social welfare framework. The research emphasizes the importance of combining the spiritual dimensions of Tasawwuf, such as Ihsan (excellence) and ʿAdl (justice), with the legal and ethical framework of Maqāṣid al-Sharīʿah, which seeks to preserve essential human interests such as religion, life, intellect, progeny, and wealth. This integrated approach is positioned as a comprehensive model for social welfare that addresses not only material needs but also promotes spiritual growth and ethical conduct. By blending these two frameworks, the study proposes a holistic view of social welfare that fosters empathy, justice, and social care. The findings highlight that Tasawwuf contributes to the ethical application of Maqāṣid al-Sharīʿah, enhancing social responsibility and promoting greater community cohesion and solidarity. The study also discusses the practical implications of this integration in contemporary Muslim societies, including its potential to reshape existing welfare programs. Recommendations for future research and policy development emphasize the need for further exploration of this integrated approach in Islamic finance, Takaful, and Zakat, as well as the creation of frameworks that balance legal compliance with ethical and spiritual principles. The results suggest that incorporating Tasawwuf alongside Maqāṣid al-Sharīʿah can significantly improve the ethical foundation of social welfare programs, fostering a more just and compassionate society.

The development of the Islamic economy globally continues to show an encouraging increase. However, in Indonesia, Islamic financial literacy and inclusion are still relatively low. One of the main challenges is the gap between theoretical understanding and application of Islamic financial products, especially among Gen-Z students. This study aims to evaluate students' level of knowledge about Islamic finance and their tendency to manage their personal finances, as well as identify factors that hinder the use of Islamic financial services. This study used a descriptive qualitative method with data collection techniques through questionnaires. A total of 77 students from Universitas Pendidikan Indonesia (UPI) became respondents in this study. The results obtained show that although students have a fairly good level of literacy and high interest in the Islamic financial system, it has not been followed by real practice in everyday life. The findings emphasize the need to increase educational efforts, utilize digital media more effectively, and strengthen the accessibility of Islamic financial services among the younger generation.

Independent village status is the highest achievement in the classification of village development that shows strong social, economic and environmental resilience. Tanjung Harapan Village is the only village in Lingga Regency designated as an independent village in 2023. This study aims to analyze the capacity of the Tanjung Harapan Village Government in achieving this status using the organizational capacity theory of Horton et al. (2003), which emphasizes two main aspects, namely resources and management. This research uses a descriptive qualitative approach with data collection techniques through interviews, observation, and documentation. The results showed that in terms of resources, the village has adequate infrastructure and has begun to apply digital systems in administrative management, although there are still network constraints. In terms of management, the village head applies open leadership, involves the community in planning, and manages finances transparently. Capacity building of village officials is also carried out through training and periodic evaluations. In conclusion, the Tanjung Harapan Village Government has demonstrated adequate capacity to support the achievement of independent village status. However, there is a need to increase cross-sectoral cooperation and strengthen digital infrastructure to support the sustainability of village development.  

Internal performance evaluation is an essential process within strategic management, aimed at assessing a company's internal capabilities to achieve its strategic goals. This evaluation involves a comprehensive analysis of key internal components, including human resources, finance, operations, and marketing. The primary objective is to identify internal strengths and weaknesses, along with external opportunities and threats that may influence organizational performance. This study employs a qualitative research method to explore how internal evaluations contribute to strategic decision-making. The findings suggest that regular and systematic internal performance evaluations can serve as a strong foundation for formulating effective strategies, improving operational efficiency, and enhancing competitive advantage in the market. Thus, internal performance evaluation plays a vital role in supporting the strategic development and long-term sustainability of a company.

This study aims to evaluate the long-run and short-run relationship between the Islamic capital market and Islamic banking on Indonesia's economic growth over the period 2013-2023. Using a quantitative approach and the Vector Error Correction Model (VECM) method, this study analyzes the dynamics between these variables. The data used includes the Indonesian Sharia Stock Index (ISSI), Islamic bonds, Islamic banking third-party funds (DPK), non-performing financing (NPF), and real gross domestic product (GDP) as an indicator of economic growth. The analysis shows that in the long run, both the Islamic capital market and Islamic banking contribute significantly to economic growth. However, in the short term, only a few variables show a significant effect. These findings confirm the strategic role of the Islamic financial sector in supporting sustainable economic growth, as well as the importance of strengthening and developing Islamic instruments to support national economic stability and progress.

Energy subsidy policy has become one of the key strategies of the Indonesian government in its efforts to improve public welfare, particularly for low-income groups. By subsidizing fuel (BBM), 3-kg LPG, and electricity tariffs, the government aims to stabilize energy prices to make them more affordable for the poor. However, the effectiveness of this policy in achieving social welfare goals remains debatable, especially regarding the accuracy of subsidy distribution. This study aims to analyze the impact of energy subsidies on the welfare of poor households in Indonesia using both qualitative and quantitative approaches based on secondary data from BPS, the Ministry of Finance, and reports from international institutions such as the World Bank and the IMF. The analysis shows that although energy subsidies provide direct benefits by reducing the household expenses of the poor, a significant portion of the subsidies is actually enjoyed by middle- and high-income households. This unequal distribution reduces the effectiveness of subsidies as a tool for promoting welfare equity. Therefore, reform of energy subsidy policies is needed to improve targeting accuracy, such as by converting subsidies into direct cash transfers based on social data. These findings offer important implications for the formulation of more efficient and equitable fiscal and social protection policies in the future.

The third amendment to Law Number 1 of 2025 on State-Owned Enterprises has presented several juridical issues that need to be studied in depth, one of which is related to the establishment of the Daya Anagata Nusantara Investment Management Agency (Danantara). One of the main issues is the lack of public participation in drafting regulations, both at the planning stage and the formulation of legal norms. In addition, the existence of Danantara, which adopts the Sovereign Wealth Fund (SWF) model, raises the potential for overlap with a similar institution, the Indonesia Investment Authority (INA), which was established earlier. Provisions regarding the filling of organ positions, exceptions to the definition of state finances and losses, and weak external oversight mechanisms further strengthen concerns about irregularities in governance. These conditions are potentially at odds with the general principles of good governance (AAUPB), the Law on Government Administration, the Law on State Ministries, and the Law on the Eradication of Corruption. Therefore, it is necessary to analyze the establishment of the Daya Anagata Nusantara Investment Management Agency (Danantara), focusing on the legal basis for its establishment and its compatibility with the principles of constitutional law and government administration in Indonesia.

This research analyzes the role of Islamic business ethics in investment decisions in Islamic financial institutions. The background is the rapid growth of the Islamic economy, so that Islamic values such as the prohibition of riba/gharar/maisir, fairness, and transparency become important as a foundation for fair and sustainable investmentsfile. The objective is to explore how sharia principles influence the selection process and investment decisions. The method used is a comprehensive literature study, with literature analysis from books, journals, and academic publications related to Islamic economics. The main findings show that Islamic financial institutions incorporate Islamic ethical values into their investment practices: Islamic banks exercise supervision by the Sharia Supervisory Board and specific codes of conduct; Islamic mutual funds and capital markets apply screening through the Sharia Securities List and DSN-MUI fatwas; Islamic fintech refers to DSN fatwas and emphasizes transparency of fees as well as fairness of return distribution. In conclusion, the integration of Islamic ethical values in the investment process helps build a sustainable and fair Islamic investment system, by emphasizing honesty, fairness and social responsibility in every investment decision.

This research examines the criminal liability of debt collectors involved in forcibly seizing motorized vehicles from consumers. Such actions, often conducted by third parties representing finance companies, frequently occur without proper legal procedures and involve violence, coercion, or violations of consumer rights. The study responds to ongoing incidents where debt collectors act with force, while legal enforcement remains insufficient. Utilizing an empirical normative legal approach, the study combines a review of relevant laws—such as the Criminal Code (KUHP), Consumer Protection Law, and Financial Services Authority regulations with field research, including interviews with victims and observations in Kayubulan Village, Limboto Subdistrict, Gorontalo Regency. The findings reveal that debt collectors who repossess vehicles without official documentation, prior notification, or through intimidation may be committing criminal acts under Article 368 of the KUHP (extortion) and Article 335 (unpleasant acts). These actions clearly conflict with legal norms and consumer protection principles. The study recommends that finance institutions strengthen oversight of third-party collectors and ensure all collection activities comply with legal and ethical standards. Additionally, raising public legal awareness is essential, particularly regarding consumer rights and available legal remedies against coercion or unlawful conduct during debt collection. This dual strategy enhancing institutional accountability and empowering consumers aims to bridge the gap between law and practice, ensuring justice and legal protection in financial transactions.

The problem of this research is how the implementation of the management control system in TOSERBA MMTC and what strategies are carried out to improve competitiveness in TOSERBA MMTC. The purpose of this study is to determine how the implementation of the management control system in TOSERBA MMTC and to determine what strategies are carried out to improve competitiveness in TOSERBA MMTC. This research method uses a qualitative approach. The data analysis techniques used are data reduction, data presentation and drawing conclusions. The results of the study TOSERBA MMTC has implemented a structured management control system at three levels: strategic, operational, and financial. Strategic involves quarterly planning based on historical data; operational combines computerized information systems and a collaborative work culture; while finance applies tiered authorization and bottom-up budgeting, which has successfully reduced budget deviations by 22%. To improve competitiveness, MMTC carries a hyperlocal strategy by selling 45% local products, digital transformation such as WhatsApp Business and dynamic discount systems, and marketing through local social media and digital loyalty programs, which have proven effective in increasing sales and customer retention.

Batik Tanah Liek is one form of Minangkabau cultural heritage that has a unique coloring process that uses natural materials in the form of clay. This study aims to analyze the business planning of Batik Tanah Liek from two main aspects, namely marketing and finance. The method used is a descriptive approach with secondary data and a five-year financial projection simulation. The marketing strategy is focused on cost-based pricing and digital promotion through social media, participation in cultural events, and partnerships with local business actors. Financial analysis includes profit and loss projections, cash flow, and break-even point (BEP) analysis. The results show that the strategy developed is able to provide significant profit growth potential and healthy cash flow. These findings indicate that Batik Tanah Liek has the potential to develop as a competitive and sustainable local fashion brand.

Regional Original Revenue is one of the main indicators in assessing a region's financial independence in managing local finances. This study aims to analyze the simultaneous and partial influence that affects PAD in Bali Province, focusing on the number of tourists, tourist attractions, and the number of restaurants. The research method used is a quantitative approach with panel data regression analysis techniques. The data used is secondary data obtained from the Bali Province Central Bureau of Statistics and other relevant institutions. The results show that the number of tourists, tourist attractions, and the number of restaurants simultaneously have a significant effect on Regional Original Revenue in Bali Province. Partially, the number of tourists has a positive and significant effect on Regional Original Revenue, indicating that the higher the number of tourists, the greater their contribution to regional revenue. However, the number of tourist attractions has a negative and significant effect on Regional Original Revenue, suggesting that an increase in tourist attractions that is not optimally managed may reduce the effectiveness of regional revenue. Meanwhile, the number of restaurants has a positive and not have a significant impact on Regional Original Revenue, which may be due to tax management factors or the effectiveness of oversight in the sector. This study suggests that the regional government should improve the management and promotion of tourist destinations to attract more tourists, which would directly contribute to increasing Regional Original Revenue. Additionally, strategies to enhance local tax collection in the restaurant sector should be further evaluated to optimize their contribution to Regional Original Revenue.f Restaurants

This study uses a qualitative method with a case study approach to analyze the marketing strategy of the Cicil Emas (Gold Installment) product amid price fluctuations, as implemented by BSI KCP Kejuruan Muda. Cicil Emas is one of the flagship products of Islamic banks, offering great potential to fulfill the investment needs of Muslim communities. However, global gold price volatility poses a significant challenge in maintaining customer interest. This research aims to explore how marketing strategies are designed and applied in a dynamic market environment. Data were collected through in-depth interviews with marketing staff, direct observation, and internal documentation. The results reveal that BSI KCP Kejuruan Muda adopts adaptive marketing strategies through customer education, competitive margin offers, enhancement of digital services, and personalized approaches via Islamic finance communities. These strategies have proven effective in retaining customer loyalty and increasing the transaction volume of the Cicil Emas product despite price fluctuations. The study concludes that innovation and trust are essential in marketing Sharia-based products, particularly those that are highly sensitive to global market changes such as gold.    

This study aims to analyze the influence of the Islamic financial sector on economic growth in Indonesia during the period 2014–2022. The Islamic financial components examined include Islamic stocks, sukuk (Islamic bonds), Islamic mutual funds, third-party funds from Islamic banking, and assets of Islamic non-bank financial institutions (IKNB). Economic growth is measured using Gross Domestic Product (GDP) as the dependent variable. The analysis employs a quantitative approach using the Vector Error Correction Model (VECM), complemented by Impulse Response Function (IRF) and Forecast Error Variance Decomposition (FEVD) to assess both short-term and long-term relationships. The results reveal that Islamic stocks and sukuk have a significant and positive effect on GDP in both the short and long term. Third-party funds from Islamic banks also contribute positively in the long run, although their short-run impact is insignificant. Conversely, Islamic mutual funds and IKNB assets show no statistically significant influence on economic growth. These findings highlight the strategic importance of strengthening Islamic capital market instruments and improving financial intermediation to foster sustainable economic development in Indonesia.

This study aims to explore the extent to which the application of accounting in the musyarakah contract affects the success of micro-business financing. The research was conducted at one of the Islamic Rural Financing Banks (BPRS) in Palembang. A qualitative approach was used to gain a deep understanding of the role of accounting in the implementation of the musyarakah contract, with a focus on the processes of recording, reporting, and financial supervision of micro-financing. The results indicate that the proper application of accounting in the musyarakah contract significantly contributes to the success of the financing. This is reflected in increased transparency, accountability, and the ability of micro-businesses to manage finances more effectively. The study recommends that BPRS intensify accounting support and education for customers to maximize the benefits of musyarakah financing.

This study aims to determine the implementation of School-Based Management (SBM) at SMP Negeri 2 Sumalata, Sumalata District, North Gorontalo Regency, and to identify factors that influence its success. The study used a qualitative method with a descriptive approach and field research design (field research). Data collection techniques include interviews, observations, and documentation, while data analysis is carried out through the process of data reduction, data presentation (display), and drawing conclusions. The results of the study indicate that the implementation of SBM at SMP Negeri 2 Sumalata has covered several aspects, including curriculum management, students, finance, education personnel, facilities and infrastructure, school-community relations, and special services. However, its implementation is still not optimal. One of the main obstacles is the principal's supervision which has not been running effectively, thus affecting the level of teacher professionalism. Internal factors such as leadership, teacher motivation, and limited resources also affect the implementation of SBM as a whole.

This article discusses the impact of Islamic microfinance on the welfare of micro, small, and medium enterprises (MSMEs) in Indonesia. The research aims to examine how sharia-based financing schemes contribute to the development and sustainability of MSMEs. This qualitative-descriptive study used literature review and documentation methods. Findings indicate that Islamic microfinance through contracts such as murabahah and mudharabah significantly enhances business productivity and financial independence of MSME actors. It also strengthens ethical business behavior and local economic growth. However, implementation challenges remain, particularly in terms of financial literacy and institutional outreach. The study recommends broader digital-based Islamic financial inclusion to reach underserved communities. These results are relevant for stakeholders interested in sustainable economic empowerment through sharia finance.