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This study aims to analyze the reward system in improving the performance of educators at State Islamic Senior High Schools (Madrasah Aliyah) in Jambi Province. The research focuses on the reward mechanism, its implementation, and the factors that determine its effectiveness in improving educator performance. This study uses a descriptive qualitative approach with data collection techniques through observation, in-depth interviews, and documentation. The research locations include three madrasas: MAN 1 Tanjung Jabung Barat, MAN 1 Kota Jambi, and MAN 1 Merangin. The results show that the implemented reward system includes financial rewards (such as incentives and allowances) and non-financial rewards (such as certificates, training, and job promotions). Rewards have been shown to play an important role in improving educator motivation, discipline, loyalty, and performance. However, the implementation of the reward system has not been optimal due to several obstacles, such as budget constraints, lack of transparency in assessments, and the incompatibility of the types of rewards with the needs of educators. On the other hand, madrasas that implement the reward system appropriately and fairly show an increase in the quality of educator work, marked by increased participation, work performance, and professional responsibility. This study concludes that an effective reward system is one that has clear criteria, is transparent, and responsive to the needs of educators. Recommendations are directed to madrasah principals and the Ministry of Religious Affairs to build a strong culture of appreciation and allocate an adequate reward budget to improve the quality of education in madrasahs.

This community service activity was carried out at Laundry A2 Palembang City with the aim of improving the financial literacy of micro business actors through simple financial bookkeeping assistance. Many micro business actors experience difficulties in recording financial transactions systematically, which has an impact on their inability to evaluate the financial condition of the business accurately. Through a participatory approach and direct training at the place of business, this activity focuses on the importance of recording daily income and expenses, as well as the preparation of monthly income statements. The results of the mentoring show that the owners and employees of A2 Laundry are starting to be able to implement a structured daily bookkeeping system. In addition, the increase in understanding of financial management can be seen from the post-test results, which increased by up to 70% compared to the pre-test. A2 Laundry now has a simple income statement that can be used as a basis for business decision-making. The success of this activity shows that a simple bookkeeping model that is tailored to business needs can be implemented effectively by MSME actors. In the future, similar approaches can be replicated in other micro-enterprises to strengthen the financial foundations of local businesses.

This article examines the legal consequences of a delayed notification of a share acquisition under Indonesian competition law, focusing on the case of PT X's takeover of PT Y. The central issue is PT X's failure to report the acquisition to the Commission for the Supervision of Business Competition (KPPU) within the mandated 30-day period, as stipulated by Law Number 5 of 1999 and its implementing regulation, Government Regulation Number 57 of 2010. The notification was submitted with a significant delay of 2,023 days, a clear violation of the statutory requirements. As a result of this non-compliance, the KPPU, through its Decision No. 31/KPPU-M/2020, imposed an administrative fine on PT X amounting to   IDR 1,050,000,000.00 (one billion fifty million rupiah). Beyond the direct financial penalty, the violation led to severe indirect repercussions, including significant    reputational damage, which threatened to erode investor confidence and disrupt existing business relationships. The KPPU's firm and consistent enforcement in this case highlights the critical function of the post-merger notification system in Indonesia as a preventative mechanism to assess transactions that could lead to excessive market concentration. The decision underscores the legal principles of     transparency, fairness, and accountability that underpin Indonesian competition law. This case serves as a powerful deterrent, signaling to all business actors that non-compliance will not be tolerated. Ultimately, such rigorous enforcement is crucial for fostering a culture of legal adherence, maintaining market integrity, and building a more transparent and competitive business ecosystem that supports sustainable economic growth in Indonesia.

Cahaya Amal Soleh Foundation is a social institution that focuses on community service through various institutional programs engaged in social, education, and community empowerment. However, a number of operational staff who do not have a financial background have difficulty in understanding and managing financial reports effectively. This study aims to assist staff through the On-the-Job Learning and Development Program (OLDP) themed Finance for Non-Finance with the SIAPIK (Islamic Boarding School and Social Charity Accounting Information System) application approach. The method used is a qualitative approach with a participatory model, involving direct training, transaction recording simulations, and evaluation of participant understanding. The results of the assistance showed a significant increase in staff understanding of basic accounting principles, transaction recording, and SIAPIK-based financial reporting. These findings indicate that a practical approach through an application based on the foundation's needs can improve the financial capacity of non-accounting staff. The implications of this activity reinforce the importance of digitizing the financial system of social organizations and the need for ongoing training for human resources so that accountable and transparent financial governance can be realized sustainably. In addition, the results of this program highlight that the integration of technology and participatory training can overcome barriers in financial literacy among non-finance staff. The SIAPIK application provides an accessible interface and structured modules that are easy to understand, thereby reducing the complexity usually associated with financial management. Staff who previously felt unconfident in processing financial transactions gradually gained competence and independence in applying accounting procedures. The training also fostered collaborative learning, where participants supported each other in solving case simulations, enhancing not only technical knowledge but also teamwork and problem-solving skills. Furthermore, the foundation’s management expressed that the program positively contributed to institutional performance by ensuring more reliable and transparent financial reporting.

This study aims to analyze the utilization and management of fixed assets in the form of land at the Regional Finance and Asset Agency (BKAD) of West Manggarai Regency in accordance with the regulations stipulated in Minister of Home Affairs Regulation No. 19 of 2016 and Regulation No. 47 of 2021. The study employs a qualitative approach using primary data obtained through direct interviews and secondary data obtained from documentation related to fixed assets. Data analysis is conducted descriptively to depict the actual conditions of land utilization and asset management in West Manggarai Regency. The results indicate that the utilization of fixed land assets has not been fully compliant with Minister of Home Affairs Regulation No. 19 of 2016, as there are still some vacant lands that have not been utilized. The management of fixed land assets is carried out through three main stages. First, the recording stage has been largely compliant with Regulation No. 47 of 2021, supported by the use of the Regional Government Management Information System (SIMDA) for Regional Property, which facilitates the recording process. Second, the inventory stage is not yet fully compliant because some lands lack ownership documents, such as land certificates, leaving the date and certificate number fields blank. Third, the reporting stage has been conducted in accordance with the regulations, where the Regional Property Reports are compiled hierarchically and submitted both semi-annually and annually. Based on these findings, it is recommended that BKAD West Manggarai Regency improve the utilization of vacant lands and immediately carry out registration and certification processes to ensure the legal status of the land. Further research is expected to explore the management of fixed land assets more comprehensively, including maintenance, supervision, and long-term usage planning to support optimal regional financial management.

This study aims to analyze the implementation of the imprest method in petty cash management to enhance the effectiveness of daily operations at the micro, small, and medium enterprise (MSME) Es Iso Lego, located in Rungkut Madya, Surabaya. The research is motivated by common issues among MSMEs that still apply simple petty cash systems without fixed balances, leading to inaccurate records and weak financial control. This study employed a descriptive qualitative approach using a case study method. Data were collected through direct interviews with the business owner, observation of daily operational activities, and documentation of purchase receipts and digital financial records. The findings reveal that the petty cash system at Es Iso Lego has not fully applied the imprest method principles, as the cash balance remains fluctuating and is not maintained consistently. Although each expenditure is supported by receipts, the recording process lacks systematic structure. The results imply that applying the imprest method is essential to improve efficiency, accountability, and internal control in MSME financial management. A fixed-balance petty cash system with proper documentation enables business owners to better monitor daily expenses and ensure financial transparency.

The purpose of this study was to gain a better understanding of how the operational budget planning process is applied to the Mebel Serba Usaha (Mebel Serba Usaha) business, which falls into the micro, small, and medium-sized business category. A quantitative descriptive approach was used, collecting data through direct interviews and observing business activities. The obtained data was then examined to determine costs. Furthermore, sales records over the past four years were evaluated for their use. The analysis revealed that Mebel Serba Usaha has never created an operational budget. This situation makes it difficult for the company to manage its finances, which ultimately impacts performance and profitability. The study shows that an operational budget is a crucial tool for more targeted financial management. Operational budget planning helps companies develop long-term business plans and organize and monitor expenses. The results of this study also emphasize that the absence of a budget tends to make companies lack a clear reference point for determining sales targets and controlling production costs. With structured budget planning, companies can more easily identify spending priorities, estimate cash flow, and assess the efficiency of resource use. Furthermore, implementing an operational budget can improve managerial discipline because every financial decision is based on careful planning, not just on immediate needs. Another benefit is increased transparency in fund management, thereby minimizing the risk of waste or misallocation of costs. Therefore, this study provides a practical contribution in the form of recommendations on the importance of implementing an operational budget for micro, small, and medium enterprises, particularly in maintaining sustainability and increasing competitiveness amidst increasingly fierce business competition.This research is expected to be a reference for other MSMEs in developing a more effective and sustainable financial system.

This community service program was carried out by students of Universitas Pelita Bangsa in Karangsetia Village, Karang Bahagia District, Bekasi Regency, as a concrete effort to strengthen the capacity of micro, small, and medium enterprises (MSMEs) in facing the challenges of digitalization. MSMEs in this area still encounter various obstacles, such as the absence of formal business legality, limited understanding of branding strategies, and minimal utilization of digital technology for both marketing and payment systems. These conditions have weakened business competitiveness and hindered the growth of local enterprises. The program focused on three interrelated aspects: legal compliance, brand development, and digital adoption. Business legality was facilitated through the issuance of the Business Identification Number (NIB), which provides legal certainty while granting access to government programs and financial institutions. Branding was strengthened by designing logos, banners, and simple promotional media to enhance business identity, professionalism, and consumer appeal. Digitalization was promoted through business registration on Google Maps to improve visibility, and the adoption of the Quick Response Code Indonesian Standard (QRIS) as a cashless payment method that is efficient, secure, and widely accepted. The methods employed included observation, socialization, mentoring, and participatory evaluation with business owners. The results demonstrated significant progress, as most MSMEs successfully obtained legal registration, adopted QRIS in daily transactions, registered their businesses on Google Maps, and developed clearer visual identities. This program had a positive impact by increasing entrepreneurial confidence, expanding market reach, and fostering awareness of the importance of digital transformation. Overall, the community service program contributed to strengthening the competitiveness, sustainability, and independence of MSMEs in Karangsetia Village, while supporting the development of the local economy.

This study discusses legal protection for customer data security in internet banking systems in Indonesia, especially after the enactment of various related laws and regulations. The purpose of this study is to analyze how legal protection is applied and the legal measures that can be taken by customers if their data is not protected. The research method used is normative legal research with a qualitative approach, through data collection from secondary sources such as laws, legal literature, and official documents. The final findings show that although legal protection has improved with the existence of relevant laws, there are still challenges in its implementation. Customers have the right to file complaints and legal claims in the event of a data breach, which includes complaint procedures with banks and the Financial Services Authority. Compliance with regulations and the principles of legal justice are essential to maintaining public trust in the banking sector.

Micro, Small, and Medium Enterprises (MSMEs) have a strategic role in the Indonesian economy, but often face challenges in effective financial management. often face challenges in effective financial management. This research This study aims to analyse the application of management accounting in increasing turnover, net profit, and cash management in Labang Iced Tea Pot MSMEs in Bangkalan Regency, East Java. Bangkalan Regency, East Java. The research method used is descriptive qualitative, with data obtained through interviews, observation, and documentation. documentation. The results showed that the application of management accounting helps Labang Iced Tea Poci in determining the optimal selling price, managing cash flow, and increasing the efficiency of operational costs. cash flow, and improve operational cost efficiency. By analysing the break-even point, budget management, and recording break-even analysis, budget management, and systematic financial recording, this MSME is able to increase net profit to Rp 254,000 per day on the able to increase net profit up to IDR 254,000 per day at certain pricing strategies. pricing strategy. In addition, structured cash management allows the business to maintain liquidity and avoid deficits. maintain liquidity and avoid operational deficits. This research concluded that management accounting plays an important role in improving financial performance and support the sustainability of MSME businesses. The implementation of management accounting not only improves the efficiency of financial management, but also serves as a foundation for better strategic decision-making. the foundation for better strategic decision-making.

This Community Partnership Program (PKM) was implemented to enhance the capacity of Micro, Small, and Medium Enterprises (MSMEs) in Balang Baru Subdistrict, Tamalate District, Makassar City, particularly in financial management. The main problems faced by local MSME actors include low financial literacy and the absence of systematic and sustainable financial recording practices, which hinder optimal business performance evaluation. Through this program, a team from Universitas Negeri Makassar designed and carried out training and mentoring activities focused on the use of digital financial recording systems that are user-friendly for MSME actors. The activities included the preparation of training materials on basic financial management, hands-on practice in preparing simple financial statements, the use of digital bookkeeping applications, and an evaluation of their implementation. The training was conducted intensively over three days using interactive and practical methods. The results showed a significant improvement in participants’ understanding and skills in managing business finances, recording transactions in an organized manner, and preparing financial reports that could be used for basic business analysis. Moreover, the program encouraged MSME actors to become more independent in making data-driven business decisions. This initiative is expected to have a long-term impact in promoting professionalism among MSMEs and serve as a replicable model for community empowerment through improved financial literacy.

Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting the national economy, yet they still face challenges, particularly in maintaining financial records and reporting in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Abata Galleries MSME, as the partner in this activity, previously did not have a structured financial recording system, thus requiring technology-based assistance. This training activity aims to strengthen financial literacy and bookkeeping skills through the use of the KASIU mobile application based on SAK EMKM. The methods applied included a pre-test, material presentation, hands-on practice with the application, a post-test, and an evaluative discussion. The results of the activity indicate a significant improvement in participants’ understanding of SAK EMKM as well as their skills in preparing financial reports in accordance with the standards using the KASIU application. Participants who previously had no knowledge of SAK EMKM are now able to comprehend and implement standardized financial recording. This activity also fostered behavioral changes, particularly the awareness of the importance of maintaining structured daily records, thereby supporting transparency, accountability, and business sustainability.

This study also highlights the importance of education and training for farmers to improve their technical skills in farming and managing their farms. Training in the use of modern agricultural technologies, such as automated fertilizing tools and efficient irrigation systems, can help farmers reduce production costs and increase yields. Furthermore, training in digital marketing can help farmers market their products more effectively through online platforms, reducing reliance on intermediaries and increasing profit margins. Furthermore, it is crucial for the government to provide support in the form of extension services and easy access to business capital. More accessible capital will enable farmers to invest in more efficient equipment and more environmentally friendly organic fertilizers. Targeted microcredit distribution to farmer groups can also accelerate the adoption of new, more productive agricultural technologies. The adoption of sustainable and environmentally friendly agricultural practices should be a long-term focus to ensure the registration of shallot farming businesses. Farmers need to be incentivized to use organic fertilizers and natural pesticides that are safer for the soil and air. Furthermore, the implementation of integrated and environmentally friendly farming systems such as agroforestry can also be an alternative to increase agricultural yields without damaging the environment. With improvements in education, training, access to capital, and the adoption of more efficient technology, shallot farming in Pasir Village can develop better and become more sustainable in the future. Furthermore, collaboration between farmer groups and local research institutions and universities can also be key to introducing new agricultural innovations.

In the Indonesian economic system, cooperatives play a crucial role as one of the pillars of the national economy, as mandated in Article 33 paragraph (1) of the 1945 Constitution of the Republic of Indonesia. This article emphasizes that "the economy is structured as a joint venture based on the principle of kinship," which serves as the constitutional basis for the existence and development of cooperatives in Indonesia. The research method used in this study is normative juridical, focusing on legal frameworks and regulations related to cooperatives. The results of the study indicate that the government holds an important and strategic role in regulating and supervising cooperatives to ensure the protection of the rights and obligations of cooperative members. Through regulatory instruments such as Law Number 25 of 1992 concerning Cooperatives, the government establishes cooperative principles, good governance standards, and oversight and development mechanisms. The government’s efforts are aimed at ensuring the operation of cooperatives is transparent, accountable, and beneficial to all members. Furthermore, the study found that despite these regulatory efforts, significant challenges remain in the cooperative sector. These include issues such as weak financial reporting, low literacy rates among cooperative members, and the dominance of local elites, which can hinder the equitable distribution of benefits. These challenges need to be addressed to ensure that cooperatives can fulfill their role as economic agents that contribute to national development in line with the principles of kinship and mutual benefit.

This research explores the crucial role of cybersecurity in building and maintaining digital trust for e-business sustainability. The rapid digitalization era has increased business dependence on digital platforms but also brought cyber risks that can threaten customer trust and operational sustainability. This systematic literature review analyzes recent research (2021–2025) from various academic databases including Google Scholar, IEEE Xplore, ScienceDirect, Scopus, and ACM Digital Library. The research objectives are to identify the impact of cyber incidents on customer trust, analyze digital trust-building strategies, and formulate recommendations for e-business sustainability. Study results show that cyber incidents can reduce customer trust by up to 60% and cause average financial losses of $3 million per incident. However, implementing comprehensive cybersecurity strategies, communication transparency, and rapid recovery can restore trust and enhance business resilience. The research emphasizes the importance of a holistic approach that integrates security technology, risk management, and crisis communication to build a sustainable and trusted e-business ecosystem.

This research investigates the management of cyber incident risks in e-business environments with an emphasis on reducing financial losses and reputational impact. The increase in digitization in the business world correlates with the rise of cyber threats that can cause significant financial losses as well as long-term reputational damage. This systematic review evaluates recent research (2022-2025) from various academic databases such as PMC, IEEE Xplore, ScienceDirect, and Scopus. The aim of this study is to discover effective risk management tactics, rapid incident response mechanisms, and ways to mitigate financial and reputational losses in e-business. The literature review highlights the importance of having a comprehensive risk management framework, a direct threat monitoring system, and a planned reputation recovery strategy. Research findings indicate that a proactive approach to cyber risk management not only functions to protect financial assets but also to maintain consumer trust and business continuity. Cooperation among stakeholders such as technology, management, and regulators is key in creating a cyber-resilient e-business ecosystem.

This study aims to analyze the implementation of Interpretation of Financial Accounting Standards (ISAK) 335 in the financial reporting of LP Ma’arif SMKS NU Pace Nganjuk as a non-profit entity. As an educational institution under a foundation, SMKS NU Pace is required to prepare financial statements that are transparent and accountable in accordance with applicable standards for non-profit entities. The research uses a descriptive qualitative approach with a case study method. Data were collected through interviews, observation, and documentation of existing financial reports. The findings indicate that the school has prepared reports such as BOS and BPOPP fund reports, as well as annual reports submitted to the foundation. However, the implementation of ISAK 335 remains basic and lacks detailed presentation. Key elements such as the classification of restricted and unrestricted net assets and disclosures in the Notes to Financial Statements (CALK) have not been fully understood or applied. The main obstacle is the limited technical understanding of ISAK 335 and the absence of specific accounting training for financial managers. It can be concluded that the implementation of ISAK 335 at LP Ma’arif SMKS NU Pace is still in its early stages and not yet optimal. Improving human resource capacity and establishing more standardized recording systems are essential.

The development of Islamic banking plays a crucial role in driving economic growth through the principles of fair finance. However, the performance of Islamic banks still faces challenges in maintaining stable profitability. Two key factors often cited as determinants of performance are risk management and customer satisfaction. On the one hand, effective risk management is necessary to control problem financing, while on the other hand, customer satisfaction fosters loyalty and funding stability. However, the existing literature tends to examine these two aspects separately, thus lacking a complete picture of their integrative relationship with profitability. This study, a systematic literature review (SLR), aims to analyze the relationship between risk management, customer satisfaction, and profitability of Islamic banks, as well as their implications for economic growth. The review process adopted the PRISMA 2020 protocol, encompassing academic publications from 2015–2025 from various databases. Article selection was conducted using strict inclusion and exclusion criteria, ensuring that only relevant studies were further analyzed. The study's findings demonstrate two key pillars supporting Islamic banking performance: effective risk management—particularly in controlling problem financing—and a high level of customer satisfaction, which supports loyalty and the stability of third-party funds. However, the findings also indicate a methodological gap. The literature rarely develops models that examine the simultaneous influence of risk management and customer satisfaction on profitability. Furthermore, the limitations of qualitative research and the weaknesses of customer satisfaction measurement instruments hinder a more comprehensive understanding. In conclusion, this study emphasizes the importance of developing a more integrative theory of Islamic banking performance. Future managerial strategies should emphasize the harmonization of risk management and service orientation, so that Islamic banks not only maintain profitability but also contribute more significantly to economic growth.

This study analyzes the application of the compound interest concept in evaluating capital growth among vegetable vendors at the MMTC Traditional Market in Medan, North Sumatra. The research highlights the low level of financial literacy among micro-entrepreneurs in Indonesia, which currently stands at only 38.03%, and its implications for business sustainability. Traditional market traders generally employ basic bookkeeping practices focused solely on daily cash flow, without considering the time value of money or the growth potential from systematic profit reinvestment. Using a mixed-methods approach, this study combines semi-structured interviews to explore existing financial management practices with quantitative modeling based on the discrete compound interest formula to simulate various capital growth scenarios. The analysis reveals that disciplined reinvestment strategies, even when initiated with modest capital and conservative growth rates, can lead to substantial capital accumulation within three to five years. Three primary barriers to capital growth were identified: limited understanding of financial mathematics, lack of long-term planning, and a tendency to prioritize immediate consumption over investment. This research underscores the transformative potential of compound interest principles for micro-enterprise development and recommends practical financial literacy training along with supportive financial ecosystems that encourage sustainable reinvestment practices.

Assistance funds from the APBN through the West Sumba Regency APBD can be allocated to funds through the Village Financial System application. This financial system has been widely used by all village offices. However, the budget is used by the reports reported to the financial system. The purpose of the researcher is to assess the level of satisfaction with the utilization and documentation of financial resources. This study is conducted through the distribution of questionnaires to relevant respondents. Based primarily on the responses gathered from the questionnaires, the researcher employs the SPSS software as a tool for statistical data analysis. The results of the test found that all test results were valid, namely for reliable test values of 0.789, 0.779, and 0.805 through Cronbach Alpha.