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This research aims to explain the benefits of providing BRI Bank People's Business Credit loans for Small and Medium Enterprises. This research was conducted at Bank Rakyat Indonesia because it is one of the banks that distributes the KUR assistance program. This research uses primary data and secondary data. The research results show the benefits of providing BRI bank KUR assistance to SMEs, namely that small and medium business actors are helped by getting capital to open a business, develop businesses that are already running and can provide employment assistance for other people. Obstacles that small and medium business actors often face when applying for small and medium business credit assistance include incomplete requirements, bad personalities and inappropriate credit guarantees. It is hoped that the provision of people's business credit loans will be able to provide benefits to small and medium business owners, both for the businesses they run and to fulfill other economic needs.  

The aim of the research is to evaluate the effect of using non-cash payment instruments on the demand for currency in Indonesia. Time series data is used in the time period 2009 to 2023 with monthly observations. The analysis approach uses the Error Correction Model (ECM) to assess the correlation between variables in the short and long term. The estimation results confirm that the use of ATM/debit cards has a positive and significant impact on the need for currency, both in the short and long term. In contrast, credit card use shows a negative and significant impact on the need for currency in both time periods. Meanwhile, the use of e-money does not have an impact in the short term, but has a positive impact in the long term on the need for paper money in Indonesia. Therefore, this research suggests that Bank Indonesia should encourage more use of electronic payment tools to encourage people to reduce the use of currency, and promote the concept of a society that uses less cash (less cash society).

Financial Accounting Standards for Entities Without Public Accountability are standards for preparing financial reports for MSMEs with the aim of making it easier for creditors and investors to view financial reports so that MSMEs can get loans to increase capital and make their business more advanced. The implementation of the preparation of financial statements by UD. X is not in accordance with the financial statements based on SAK ETAP. The purpose of this study is to find out (1) What are the obstacles faced by UD. X in compiling financial reports based on SAK ETAP (2) What are the impacts of not compiling financial reports based on SAK ETAP (3) Implementation of financial statement preparation at UD. X. This research uses qualitative method with case study method. The techniques used for data collection are interviews, observation, and documentation. The results of this study are (1) Lack of human resources so that they cannot prepare financial reports properly and correctly (2) Owners do not understand the importance of financial statements properly so they cannot make the right decisions (3) Recording of financial statements is recorded simply, not yet based on SAK ETAP.

Korean culture, especially South Korea, is currently developing very rapidly and widely, resulting in a new phenomenon among teenagers. The much-loved culture is K-Pop, Korean drama(drakor), music, food, and lifestyle. South Korean culture is feared to be the cause of the fading spirit of nationalism among teenagers. The fading of nationalism is a deviation from the values of Pancasila in the third principle which reads "Indonesian Unity". The purpose of writing this scientific article is to find out the breakthrough of South Korean culture on Pancasila values. The approach used in writing this scientific article is a qualitative approach. The method used in writing this scientific article is systematic literature review. This method is expected to be able to provide a broad but still in-depth picture related to the issues or topics raised in the writing of scientific articles. There are 9 journal articles that will be analyzed by the writing team in this article. The authors selected articles from accredited journals and obtained from several electronic search sites, namely Google Scholar, Sinta, and Garuda.

This study aims to provide empirical evidence on the development of tax incentives studies in Indonesia. This study analyzes thirty-nine articles on tax incentives from twenty-five nationally accredited journals Sinta 1 and Sinta 2 during the 2003-2023 period. Articles were analyzed using the charting fields approach and analysis in qualitative studies to provide a broad explanation regarding the development of tax incentive studies. This study found that the implementation of various tax incentive policies still encounters various obstacles such as inconsistent regulations, standardization of tax officials' understanding, lack of outreach, and policies that are less relevant and not yet very beneficial. This study also found inconsistencies in previous research, so further studies are needed. The structureon, there is a phenomenon that the structure of company ownership and corporate governance is an indication of taxpayer non-compliance. Efforts to avoid taxes and efforts to prosper investors that have the potential to cause litigation risk.

This research aims to determine the use of credit by micro business actors in Atambua City who use loan funds from BNI46 Bank, as well as to find out the reasons why business actors take credit from BNI46 Bank. The data used in this research is primary and secondary data, which is then analyzed using qualitative descriptive methods. The data collection techniques used in this research are: interviews, observations and documents. The object of this research is the use of credit by micro and small businesses in Atambua City, located around the center of Atambua city. These utilization interests are divided into two interests, namely for production and consumption purposes. First, for the purposes of fulfilling and expanding business capital for trading, a means to make business activities smoother and business performance better than before, expanding business and work opportunities. Second, for consumption needs, which includes personal consumption needs such as paying children's school fees, house rental costs, as well as house maintenance costs and daily living costs.      

The rapid development of technology and communication has had a major influence on human life, making it easier to access information such as websites. The role of a website is very important for success, especially in higher education. Based on this, Nahdaltul Ulama Sunan Giri Bojonegoro University built a student credit point system (SPEKMA) where this system is able to make it easier to save credit point values ​​for each activity that is determined based on an assessment of the achievements and activities that have been achieved by a student. The aim of this research is to determine the quality of the student credit points system (SPEKMA) website using the Webqual 4.0 model and Importance Performance Analysis (IPA). This research uses Webqual as the basis for creating a questionnaire and Importance Performance Analysis (IPA) as an analytical tool in the form of Gap Analysis and Cartesian quadrants. This research used proportionate stratified random sampling with a total of 91 respondents who were active students at Nahdaltul Ulama Sunan Giri University, Bojonegoro. Based on the results obtained, it shows that the overall quality of the SPEKMA website of Nahdlatul Ulama Sunan Giri Bojonegoro University is not quite in line with user expectations. This is evident from the calculation results that the information quality variable results in a negative GAP gap (where the average importance value is greater than the average performance) with an average importance value of 4.12, an average performance value of 4.08. There are indicators that do not meet the interests and expectations of users.

This research discusses the use of life insurance in mudharabah financing at BPRS Gebu Prima Medan. The introduction explains the background to the importance of using life insurance in the context of sharia financing, especially in minimizing credit risk and providing financial protection for customers. The literature review outlines theories related to sharia financing and the role of life insurance in risk management. The research method used is a qualitative approach with data collection techniques in the form of interviews and direct observation. The research results show that the majority of BPRS Gebu Prima Medan customers who take advantage of mudharabah financing also take out life insurance protection. The profile of customers who tend to use life insurance are those who have a significant risk of death, such as micro and small entrepreneurs with large family responsibilities. However, there is still a small number of customers who have not utilized life insurance products, so further research is needed to understand the factors that influence customer decisions and strategies that can be implemented to increase the adoption of life insurance products among customers.

This research aims to determine the influence of leadership style and work environment on employee performance at the Sibolga Pratama Tax Service Office. The population and sample for this research were all 106 civil servant employees at the Sibolga Primary Tax Service Office. The research method used is a quantitative research method with a descriptive approach. The data collection technique is a questionnaire using a Likert scale, while the tests used are the Classic Assumption Test and Analysis Test. The results of the research show that the performance of Receivable Turn Over (RTO) fluctuates from year to year. The highest increase in RTO occurred in 2019 at 4.16 times. The company's Average Collection Period (ACP) level was the best in 2019, namely 87 days, where the receivables turnover rate was very high. In 2019 the company's performance improved, where the arrears ratio reached its smallest point, namely 16.20%. In 2019 the performance of CV. Parulian Sojuangon Panggabean Group experienced an increase, where the collection ratio reached its highest point, namely 83.79%.

Joint assets are property acquired by a married couple, husband and wife can act on their joint assets with the consent of both parties. Marital Property Law has an important position in family life even when the marriage is still ongoing. In an activity regarding money loans at a bank, there is usually a handover of debt guarantees provided by the debtor to the creditor. In this case the debtors use joint assets as collateral for their credit agreement. The purpose of writing this thesis is to determine the legitimacy of using joint assets as collateral and the status of these joint assets by analyzing various sources of applicable law in Indonesia. In this analysis, it was found that joint assets used as collateral for credit cannot be processed in terms of assets back and forth until the obligation debt of debtors is completed.

The aim of this research is to find out what the legal consequences are of bad credit agreements where mortgage rights are not registered at the Gorontalo City National Land Agency office and to find out the factors that cause mortgage rights not to be registered. The type of research used is Normative Empirical research, using data types consisting of primary data, secondary data and tertiary data. Data collection techniques were carried out using interview, observation and literature techniques. Then the data is analyzed descriptively or provides an overview or explanation of the research subjects and objects as the results of the research conducted. The results of this research show that cases of bad credit agreements where mortgage rights were not registered at the national land agency office have occurred in the city of Gorontalo. So the legal consequence obtained from this case is that the bank as the creditor cannot prosecute in court because the mortgage which is used as collateral is not registered. Clearly this is detrimental and does not provide legal certainty for both parties concerned, especially because registration of mortgage rights determines the birth of mortgage rights. Then there are several factors that cause the mortgage rights not to be registered, namely, negligence on the part of the land owner, administrative obstacles, financial difficulties, approval from related parties and so on.

Fraudsters increasingly exploit unauthorized credit card information for financial gain, targeting un-suspecting users, especially as financial institutions expand their services to semi-urban and rural areas. This, in turn, has continued to ripple across society, causing huge financial losses and lowering user trust implications for all cardholders. Thus, banks cum financial institutions are today poised to implement fraud detection schemes. Five algorithms were trained with and without the application of the Synthetic Minority Over-sampling Technique (SMOTE) to assess their performance. These algorithms included Random Forest (RF), K-Nearest Neighbors (KNN), Naïve Bayes (NB), Support Vector Machines (SVM), and Logistic Regression (LR). The methodology was implemented and tested through an API using Flask and Streamlit in Python. Before applying SMOTE, the RF classifier outperformed the others with an accuracy of 0.9802, while the accuracies for LR, KNN, NB, and SVM were 0.9219, 0.9435, 0.9508, and 0.9008, respectively. Conversely, after the application of SMOTE, RF achieved a prediction accuracy of 0.9919, whereas LR, KNN, NB, and SVM attained accuracies of 0.9805, 0.9210, 0.9125, and 0.8145, respectively. These results highlight the effectiveness of combining RF with SMOTE to enhance prediction accuracy in credit card fraud detection.

This research is entitled “Effectiveness of Subsidized Sharia Mortgage Financing for Low- Income Communities at BTN Syariah Langsa City. This study uses a qualitative descriptive method, with the formulation of the problem, 1) How is the implementation of Islamic mortgage financing for low-income customers at Bank BTN Langsa City?, 2) How is the effectiveness of Islamic mortgage financing for low-income people at Bank BTN Langsa City?, from the results of the research of the bank and the dispatcher have followed the regulations from the government from the housing mortgage program, but with regulations from the government, the depeloper is an obstacle they cannot freely choose customers, with regulations made by the government even though people who are gardeners are farmers and fishermen even though they are able to take mortgage housing, there are also people who feel helped by the KPR program from thegovernment.

In the Bankruptcy Law and PKPU, there are two steps in proposing a going concern, namely after the bankruptcy decision (solvent), which is regulated in Article 104 of the Bankruptcy Law and PKPU, and after insolvency, which is regulated in Article 179 paragraph (1) of the Bankruptcy Law and PKPU. This research uses an empirical juridical approach. Empirical juridical research is data that is first examined, namely secondary data, followed by research on primary data in the field or in the community. This research is descriptive empirical normative legal research. Types and sources of research data include primary data and secondary data consisting of primary and secondary legal materials. The approaches used in this research are the statute and case approaches. The research results show that the implementation of going concern carried out by the PT Star Prima Curator Team (in bankruptcy) is by the Bankruptcy Law and PKPU, namely 1) obtaining approval/permission from the supervisory judge and the creditors accepted, 2) proposed when the debtor is in a state of insolvency, 3) regularly 3 (three) months once reported to the supervising judge.    

This study examines the theoretical basis of the Nebis In Idem principle in civil cases, especially in class actions and how the basis for the Judges' consideration in applying the Nebis In Idem principle in Class Action Decisions, where the method of approach used in this scientific work is normative juridical, namely research that analyzes laws and regulations with literature studies. Using primary source study materials in the form of regulations, while secondary legal materials include books, articles from accredited journals, besides that tertiary legal materials consist of legal dictionaries.  This journal begins with a formulation of the meaning of the application of the Nebis In Idem principle.  Then describes descriptively the relationship between Article 10 of PERMA No. 1 of 2002 concerning Class Action Procedures with Article 1917 of the Civil Code. It can be concluded that the theoretical basis of this principle is solely to provide legal protection for a person's human rights, so that a person is not tried for the same case and prioritizes legal certainty and does not let the government repeatedly talk about the same event.

Humans are essentially social creatures who need help from other people in meeting their daily needs, especially those related to economic problems. The economy is fundamentally related to agreements, as these agreements are created to ensure that both parties comply with and fulfill their obligations. However, in fact, currently there are still many default disputes due to debtor negligence so that the legal consequences are cancellation of previously agreed agreements, transfer of risk, as well as compensation for costs, losses and interest. Apart from that, resolving default disputes can also be done by filing a lawsuit by creditors in district court as in case number 59/Pdt.G/2022/PN Mkd. After going through considerations, the case was decided by the judge and granted in part because there was one of the arguments of the lawsuit which was not in accordance with positive law in Indonesia.

Sharia people's credit bank (BPRS) is an institution that carries out business activities based on sharia principles and in its activities does not provide services in payment traffic. The level of interest in PT. Many BPRS Al Washliyah choose murabahah financing. This high level of murabahah financing activity can cause high risks faced by the entity providing the financing. Risk management is an effort that must be made to minimize the possibility of loss risks that may occur as a result of problematic murabahah financing transactions. The conclusion from these results is that murabahah financing risk management faced by PT. BPRS AL-Washliyah Medan, namely by persuasive means, if this method cannot be a solution to the existing problems, then PT. BPRS Al-Washliyah Medan resolved this by means of collateral, namely the confiscation/sale of collateral

In today's era and the changing and needs regarding a good health system, health insurance has a very important role in supporting universal access to health services and protecting individuals and families from unexpected financial risks. Thus, this research aims as an educational material for the wider community, especially in Indonesia, which is actually in dire need of health insurance but still in doubt about its benefits and financial value. In this research, the author uses a qualitative research approach in the form of a library study (Library Research). The result of this research is that Simas Sehat Gold Insurance for customers has many benefits including: (1) Customers can already enjoy a cashless system. (2) Customers under the age of 50 do not need a medical examination. (3) Simas Sehat Gold Insurance can be paid in installments per month through a Visa or Mastercard credit card. (4) There is free personal accident insurance worth Rp 10 Million. (5) There are emergency medical evacuation guarantees around the world. And the advantages of Simas Sehat Gold insurance products include using a cashless system and products from PT. Sinar Mas Insurance has a wider range of hospital providers or partners so that customers are easier to find and receive by the hospital.

One company that solves financial problems is a motorbike credit company that can help people who are constrained by costs but want to own a motorbike to make their lives easier. One of the motorbike leasing companies that provides a motorbike credit system. One of the products is the Honda ADV 160 ABS which provides various down payment offers with time periods. In this research, the data used is quantitative data in the form of secondary data obtained from motorbike credit brochures on one of the motorbike rentals in the city of Binjai which were registered in October 2023. This research will analyze and compare the results between the total credit interest that matches the flat interest, annuity interest and effective interest which provide slightly lighter installment or credit installment payments. Based on the results obtained from both samples, the lowest total interest is the effective interest.

household industry or usually known quantity when UMKM  is an arising chance. Rephrase. This happens because there are very few job break. However, some UMKMs still have adversity determining the optimal  production abundance broad- based on accessible expedient, so  these troop cannot amplify. One of them is Bu Ida fruit juice, which consistently produces fruit juice according to crowd-pleasing orders of average consumer credit. admittedly utilize capital and basic materials enough, Ms. Ida's business is growing day by day. From this research, problems were distinguish and answer live needed, comprehend the employment of linear programming to determine the  sales abundance that absence to be optimized to attain maximum earnings from juice sales Ida's fruit. There are 6 (six) juices and 6 (six) ingredients. In this study, a simple method linear programming algorithm is applied to obtain an optimization model to maximize the  juice production quantity and obtain optimal profits. The POM-QM Windows application provides fast, accurate and precise  calculation results.