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To ensure openness, responsibility and effectiveness in managing state finances, this research examines state financial management from a legality and anti-corruption perspective. In this research, relevant laws and regulations and scientific literature were studied using a literature study approach. The research results show that the principle of legality emphasizes the need for all state financial management activities to comply with relevant regulations, including the use of the State Revenue and Expenditure Budget (APBN) as a legal basis. The anti-corruption principle complements the principle of legality with preventive pressure and firm action against the protection of permits that are detrimental to state finances. These two principles support each other to ensure responsible financial management, protect officials with good intentions, and take action against perpetrators of corruption who fulfill the elements of malicious intent. In conclusion, implementing the principles of legality and anti-corruption synergistically can encourage good state financial governance, support clean government, and create sustainable development.

A business feasibility study is an in-depth analysis process to assess whether a business or project is feasible to run. This process includes a review of various interrelated aspects, such as market aspects, finance, field facts, and other factors. The market aspect focuses on demand, supply, and competition in the market that is the target of the business, while the financial aspect assesses the business's ability to generate profits and meet financial obligations. Financial analysis involves planning funds, capital structure, and estimating costs and revenues needed for operations. Investment, financing, and dividend decisions are very important in managing a company's finances, especially for start-up companies. The use of analysis tools such as financial ratios and the Economic Value Added (EVA) method allows companies to assess their financial performance and efficiency. Risk analysis is also an important part of decision making to minimize potential losses. Overall, a business feasibility study helps companies plan long-term strategies, manage risks, and ensure the continuity and growth of their business.

This study aims to determine the influence of cash management, receivables management and inventory management on the financial stability of food and beverage sub-sector companies listed on the IDX for the 2021-2023 period. The type of research is quantitative descriptive with the type of data used in this study is seconds data and data sources in the form of company financial statements published annually by each company. The sampling technique of this study was carried out through purposive sampling with predetermined criteria. The data analysis technique in this study uses classical assumption tests and also multiple linear regression methods. In the hypothesis test, a partial test (t-test), a simultaneous test (f-test) and a determination coefficient were used. The results of this study show that the influence of cash management, receivables management and inventory management on the financial stability of food and beverage sub-sector companies listed on the IDX for the 2021-2023 period partially or simultaneously has a non-significant effect. The value of the determination coefficient that is still influenced by other variables. This research was assisted by using  the Statistic for Social Science (SPSS) version 26 application to determine the level of significance of each hypothesis.  

Iraq needs to correct public finances to achieve stability and rebuild financial reserves, by adopting a program to measure and analyze the current situation and forecast macroeconomic policies to eliminate the imbalance between domestic demand and aggregate supply, which is usually manifested in the problems of the balance of payments, high inflation, and low output growth, and financial programming is an essential tool for managing policies to achieve stability and rebuild financial reserves.Analyze the current situation and forecast macroeconomic policies to address economic imbalances. However, there is a difficulty in applying the financial programming tool because of  the lack  of accurate information systems to estimate the rate of inflation, unemployment, economic growth, exchange rate, balance of payments and the general budget, in addition to irrational fiscal policy that depends on excessive expansion of government spending, with the sovereignty and control of the public sector over the macroeconomy, compared to the weak and weak role of the private sector. As a result of the policies pursued by successive governments and thus constitute weaknesses for the application of financial programming.

This study aims to analyze the role of gender in increasing family economic income in Lopo Village. The research method used is a qualitative approach with the research population being families in the village. Samples were taken using purposive sampling techniques, and data was collected through interviews and observations as well as data from documentation. The research location is located in Lopo Village, Batudaa Pantai District, Gorontalo Regency. The results of the study show that the traditional division of roles between men and women affects access to economic resources, where men play the role of the main breadwinner. Although women have a significant contribution to the management of family finances, their participation in formal economic activities is still limited. This study concludes that women's empowerment through education and employment opportunities can improve family economic welfare. The recommendations given are the need for policies that support women's involvement in economic activities to achieve a better gender balance.

The development of digital technology has significantly impacted various economic sectors, including the Islamic financial sector. This article aims to analyze how technology contributes to the growth of Islamic finance in Indonesia. It discusses the role of Islamic fintech in financial inclusion, challenges in implementing technology in Islamic financial systems, and strategic opportunities to strengthen the position of Islamic finance in the digital era. The novelty of this study lies in the integrative analysis of current technologies such as blockchain and AI with regulations and their implementation in the context of Islamic finance in Indonesia, which has not been widely explored in previous literature.

The main goal of this research is to examine how interest in investing in the Sharia market is influenced by Islamic financial knowledge. A thorough grasp of financial concepts that adhere to Islamic law, such as riba, zakat, and the idea of fairness in financial transactions, is necessary for Islamic financial literacy. Islamic financial literacy may have a significant role in investing choices, as shown by the rising knowledge of halal and Sharia-compliant assets. 200 respondents—both current and potential investors in the Sharia capital market—were given questionnaires as part of this study's quantitative methodology. Higher interest in investing in Sharia capital market products like sukuk and Sharia mutual funds is positively correlated with higher levels of Islamic financial literacy, according to the study's findings. These results underline the need of more comprehensive Islamic financial education initiatives to raise public awareness and aid in the growth of Indonesia's Sharia capital market. In order to stimulate investment interest, it is also determined that improvements in Sharia investment products and supporting regulations are essential. Thus, this research comes to the conclusion that promoting a more inclusive Islamic economy and developing the Sharia capital market may both be greatly aided by increasing Islamic financial literacy. This study shows that interest in investing in the Sharia capital market is strongly influenced by Islamic financial knowledge. Sharia-compliant investment products like sukuk (Islamic bonds) and Sharia mutual funds are more likely to be chosen by investors who have a firm grasp of Islamic financial concepts like riba (usury), zakat (almsgiving), and profit-sharing. The research emphasizes the value of thorough financial education initiatives and easily available information in raising public awareness of Islamic finance. It is anticipated that these initiatives would boost more inclusive and sustainable economic development in Indonesia and raise participation in the Sharia capital market.

Fintech has emerged as a key driving force in fostering sustainable transactions and green investments at the global level. Through product and service innovation, fintech is making access to sustainable financial products easier, encouraging wider participation in the green economy. The role of fintech in driving global sustainable transactions and green investments is increasingly significant as the need for environmentally friendly financial solutions grows. Financial technology (fintech) facilitates wider access to green finance through inclusive and efficient digital platforms. Fintech contributes to carbon footprint reduction by adopting digital-based technologies to replace traditional resource-intensive financial processes. In addition, fintech also encourages green investment by providing services such as crowdlending for renewable energy projects, green asset tokenisation, and sustainability-based portfolio monitoring applications. Collaboration between fintech, regulators, and the traditional financial sector is key in creating an ecosystem that supports the transition to a low-carbon economy. This article discusses the strategic role of fintech in driving sustainable transactions and global green investments, the challenges faced, as well as the future potential to achieve sustainable development goals (SDGs).

Digital technology is beneficial in running a business in production, marketing, and finance. However, not all business actors have used digital technology and the digital economy to help run their businesses, especially micro and small business actors. This study aims to investigate the role of digital technology literacy and the digital economy in encouraging the interest of micro and small business actors to use digital technology that will drive the sustainability of their businesses. The survey was conducted on 162 micro and small business actors in Banten province. This study uses the technology acceptance model (TAM) theoretical framework. In this research, data analysis using SEM-PLS. The study results show that digital technology and economic literacy significantly affect perceived Ease of use and usefulness. Digital technology literacy has an effect on business sustainability, but digital economic literacy has no effect. Perceived Ease of use and perceived usefulness significantly affect the intention to use. Intention to use has a significant effect on business sustainability. This research also strengthens the role of TAM as a mediating variable for business sustainability variables. This research provides scientific insights in the field of digital technology and business sustainability, as well as provides practical insights for business actors and the government.

Penelitian ini mengkaji pengaruh bias perilaku keuangan (behavioral finance) pelaku UMKM Agribisnis di provinsi Bali dalam membuat keputusan keuangan baik keputusan pembiayaan, investasi dan kebijakan distribusi laba. Penelitian ini menggunakan rancangan penelitian kuantitatif, yang berlandaskan pada paradigma positivisme. Penelitian ini dilakukan terlebih dahulu dengan menggunakan wawancara mendalam (indepth interview) sejak melakukan survey awal dan melakukan penyebaran kuesioner kepada para responden dan selanjutnya melakukan perhitungan tiga rasio keuangan untuk menilai kualitas keputusan keuangan. Selanjutnya dilakukan analisis kuantitatif berdasarkan analisis multivariate menggunakan model persamaan struktural atau SEM (structural equation modeling) berbasis Partial Least Square (PLS). Responden yang dipilih dalam penelitian adalah berasal dari UMKM Agribisnis yang mendapatkan pembiayaan dari sektorperbankansebanyak 112 UMKM Agribisnis. Hasil penelitian menunjukan bahwa behavioral finance berpengaruh negatif dan signifikan terhadap keputusan keuangan perusahaan dinyatakan negatif dan signifikan. Dapat disimpulkan bahwa peningkatan Behavioral Finance yang diukur dengan Overconfidence, Repsentativeness, Herding, Anchoring, Cognitive Dissonance, Regret Aversion, Gambler’s Fallace, Mental Accounting, Hindsight dapat menurunkan kualitas keputusan keuangan yang diukur dengan rasio hutang terhadap aset, rasio struktur modal dan retention ratio.

This study aims to determine how much influence of financial literacy to the performance of the financial on the MSMEs and control cost in Bojonegoro District. Research this is research quantitative. Collection the data done by spreading question naires and then processed using the SPSS application. Total sample is 38 the sample actors MSMEs ssector culinary in sub-district bojonegoro. Results here are in fluence positive and significant Financial literacy variables on the cost control of reseresearch shows that. The influence positive and significant variable literacy Finance onthe performance ofthe financial SMEs. Tarch on the effect of financial literacy on MSMEs performance have very broad implications, both theoretically and practically. There is no significant effect of mediation between financial literacy variables on financial performance through cost control. The results of this study can enrich the Khazanah science, provide better policy recommendations, and help MSMEs in improving their financial performance. This study contributed a very valuable to the development of MSMEs in Bojonegoro.

The quality of financial reporting has become increasingly important in the digital era, particularly for manufacturing companies facing complex operational challenges. The implementation of accounting information systems (AIS) and human resource competency are critical factors that may influence financial reporting quality. This study aims to examine the effect of accounting information systems implementation and human resource competency on the financial reporting quality of manufacturing companies listed on the Indonesia Stock Exchange (IDX). This quantitative study employed a survey design with primary and secondary data collection. The sample consisted of 150 manufacturing companies listed on IDX during 2020-2023, selected using purposive sampling. Data were collected through structured questionnaires distributed to finance managers and financial statement analysis. Multiple regression analysis was used to test the hypotheses. The findings indicate that accounting information systems implementation has a significant positive effect on financial reporting quality (β = 0.456, p < 0.01). Human resource competency also shows a significant positive effect on financial reporting quality (β = 0.387, p < 0.01). The simultaneous effect of both variables explains 68.7% of the variance in financial reporting quality (R² = 0.687, F = 165.42, p < 0.01). Both accounting information systems implementation and human resource competency significantly enhance financial reporting quality. Manufacturing companies should prioritize investing in advanced AIS technology and developing human resource competencies to improve their financial reporting quality.

This research seeks to investigate the post-usage continuation behavior of customers in the green finance sector, utilizing the Extended Social Help (SST) theory as its theoretical framework. The data utilized in this research consists of a questionnaire administered to respondents who are customers of Islamic banks owning to Generation Z. The research outcomes obtained through the application of the Partial Least Squares (PLS) technique indicate that Environmental Consciousness, when mediated by customer satisfaction, does have a negative influence on the continuity of green finance behavior. Similarly, the outcomes align with those of Green Bank Marketing Initiatives (GBMI), which, when mediated by customer satisfaction, also exhibit a negative influence on green finance continuity behavior. Conversely, the Conciliation of customer satisfaction in the object of psychological reactance and its influence on green finance continuity behavior yields a good influence.

Competition between business actors can occur unfairly by colluding between business actors or with other parties, thus harming consumers and even state finances. With the occurrence of tender collusion, there is a conspiracy, lying behavior or an unlawful act by violating a government procurement mechanism, so that it has an impact on the government procurement contract made between business actors and the tender committee related to the validity and legal consequences of the implementation of the government procurement contract. In the provisions of the procurement of goods and services, if the parties commit a tender collusion, administrative sanctions will be imposed on the parties if proven, through civil dispute resolution. This means that the government procurement contract and services remain valid and binding on the parties, and cannot be terminated unilaterally by the organizing committee. This study uses a legal document approach. In various cases of tender collusion in the procurement of goods and services, the parties involved are processed criminally by law enforcement, but the procurement contracts for goods and services that have been made previously remain valid and are continued until completion, so it is necessary to conduct a legal analysis related to the status of the validity of the contract in tender collusion.

Taxes function as a source of income for the state which is used to support development and finance various state needs. So far, taxpayer compliance has been the main focus of the Directorate General of Taxes. In an effort to increase the level of taxpayer compliance, the Directorate General of Taxes continues to innovate in providing services to taxpayers by developing an electronic system for the tax registration, payment and reporting process. Through this electronic system, the Directorate General of Taxes provides various conveniences, starting from the taxpayer registration process to tax reporting.

State-owned goods (BMN) that have been acquired must undergo proper management, which includes a series of activities such as bookkeeping, inventorying, and reporting of BMN by legal provisions. This is based on the Indonesian Minister of Finance Regulation No. 181/PMK.06/2016, Article 1, concerning the management of BMN. Optimization, in this context, refers to the goal of improving or refining existing performance to make it better than before. Therefore, the optimization of asset disposal at the AAL (Naval Academy) work unit must be implemented to ensure proper data management in Simak BMN. Over time, the value of these assets will depreciate annually, leading to the eventual disposal of BMN when they no longer hold any value or function and only incur maintenance costs compared to acquiring new BMN. At the Naval Academy, there is still a deficiency in the disposal of BMN that should have been removed from the BMN list, primarily due to insufficient coordination between work units, which results in poor reporting in the SIMAK BMN system. The researcher focuses on the Naval Academy in conducting this study within the work units in the AAL environment. This study is a qualitative descriptive research, utilizing data collection methods such as observation, interviews, and documentation. The research findings indicate that: 1) The disposal process at the Naval Academy work unit has not been carried out effectively. 2) There are still BMNs that have not been removed from the BMN list but should have been. 3) There is a lack of personnel knowledge in each work unit regarding asset disposal, disrupting the reporting process in Simak BMN.

Village regulations are set out in Law No. 6/2014, which explains that a village has the authority to regulate and oversee the needs of the community, including the authority to manage their own finances. By law, the village government is required to report to the government on its performance as a result of this financial management authority. In its implementation, village financial management must be considered because it is very important. In the management of village finances, there are possible administrative and substantive risks that can lead to legal problems due to the less than optimal capacity of village officials in preparing reports and making reports on financial responsibilities. Seeing Permendagri Number 20 of 2018 regarding efforts to manage village finances starting from planning to accountability. This community service program is intended to provide training and knowledge for village officials in Bumijawa District on how to compile accountable, orderly, participatory, orderly, disciplined, and transparent financial reporting based on applicable regulations. In addition, this community service helps minimize the occurrence of financial irregularities in the future so that village financial managers can avoid things that are against policy

The prospects of Islamic banking in Indonesia, when viewed from the real sector, are quite positive. Because, the operationalization of Islamic education does not matter! interest, and the income comes from the retum for the harvest! for projects financed or margin financing the sale and purchase of goods. In this way, it can be ascertained, that theoretically Islamic banking is very interested in encouraging the progress of the nile sector. The most important thing for Islamic banking is that no matter how advanced and developed it is, it will never leave the real sector, because it is from this sector that banking activities emerge. Unlike the conventional banking system, the monetary sector has grown far away from the real sector of Inl. This is because, with interest, money has shifted from just a medium of exchange to a commodity. 

Knowledge of finance plays a very important role in the sustainability of a business, from the main aspects of business finance and management knowledge are always the main foundation. As times progress, especially in the era of digitalization, it is very unfortunate when business people pay less attention to financial aspects and optimizing business management. Financial management can be carried out when the Human Resources in the business have the competence to adapt to current developments in the 4.o industry. Moved from a living environment where business actors have very little education regarding finances and how to manage a business so that it can grow and adapt to digital developments as well as the lack of education and training provided for business actors, especially micro businesses, in this community service activity We aim to provide assistance and consultation to business actors in Bumi Citra Lestari Housing which is expected to start from one business actor and expand to other business actors. This service activity is designed to focus more on providing business assistance starting from business management to finance, so as to provide maximum results with the competence of the human resources they have, especially for business actors who have high competitiveness in this era of digitalization so that in the future they can optimize all business activities in order to improve profits and sales as well so that the business can survive for a long time and continue to grow.

This training was held in Pulau Harapan Village. Pulau Harapan Village is a village that has potential in rubber plantations. Most of its people live from rubber farming. In terms of income, people usually get paid from rubber farming once a week. People tend to find it difficult to manage their finances, which they think they only get a little from rubber farming and most of them only work as rubber farmers without any other jobs that produce income. In addition, rubber production is also not very good because most rubber farmers themselves do not understand the science of rubber production management. The purpose of implementing this community service activity is to provide knowledge to rubber farmers about financial management and rubber production management. The training was held for one day. From this training, it was discovered about the obstacles in the training, the results of the training obtained from the discussion and pre-test and post-test stated that rubber farmers had begun to understand about managing finances and understanding rubber production management. The results of this community service can be used as an initial step for further assistance to rubber farmer groups in Pulau Harapan Village.