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Negara Indonesia belum memiliki prosedur penanggulangan perampasan aset didalam tindak pidana pencucian uang (money laundry) bagi pelaku sebagai individu maupun korporasi. Maka, penelitian ini akan mengkaji urgensi rancangan undang-undang perampasan aset sebagai upaya penanggulangan tindak pidana pencucian uang oleh korporasi untuk mewujudkan nilai keadilan, kepastian dan kemanfaatan. Melalui penelitian hukum normatif dengan kajian pustaka, penelitian ini menunjukkan penanggulangan tindak pidana pencucian uang dapat menggunakan konsep money as lifeblood of the crime. Konsep tersebut terkandung didalam Rancangan Undang-Undang Perampasan Aset dengan metode in rem forfeiture yakni hukum dilakukan guna melawan aset bukan melawan individu (in rem personam) dengan fokus kepada aliran dana yang diduga berasal atau digunakan dalam suatu tindak pidana.

Banking is a financial institution that plays an important role in a country’s economy. One of the current economic developments in Indonesia is the emergence of sharia-based financial institution, one of which is sharia banking. Like the function of banking itself, namely as an intermediary between people who need capital and people who have excess capital. One of sharia banking services is financing, namely the distribution of money by banks to costumers who need working capital. The bank provides capital to customers as business capital whose business result are calculated from the results according to the agreement. But in reality, it is not uncommon for customers to fail to pay for this financing. One of the reasons for the cessation of funding itself is the possibility of worsening business conditions. To minimize the risk of bad financing itself, banks must be able to make clear rules. In this article, Bank SUMUT Syariah Karya Rantau Prapat discusses various strategies for dealing with bad financing.

The aim of this research is to determine the supporting and inhibiting factors in developing a tarabunga tourist attraction based on local community participation. This research uses a qualitative method with a descriptive approach and data collection techniques through observations and interviews with nine informants. The results of this research describe the supporting and inhibiting factors in efforts to develop tourist attractions based on local community participation. Supporting factors include the provision of opportunities to the community, the will of the community, the ability of the community, cooperation and support from the government. The supporting factors for developing this tourist attraction are very good to be implemented and applied at the location of the Tarabunga tourist attraction and this is done well by some of the community. Meanwhile, inhibiting factors include different work backgrounds, causing individuals to be busy, lack of knowledge and insight regarding the development of the tarabunga tourist attraction, making it difficult for them to participate in the development of the tarabunga tourist attraction, lack of funds or limited funds making it difficult to implement tourism development programs and infrastructure is hampered. Efforts are being made to develop the Tarabunga tourist attraction based on community participation. We must pay attention to what are indicators of community participation-based tourist attraction development, namely the formation of Village-Owned Enterprises (BUMDES), deliberation and outreach, economic empowerment for local communities, and the importance of maintaining the culture and environment of tourist attractions. Community participation in efforts to develop the Tarabunga tourist attraction can be done through various forms of contribution, such as providing ideas, energy, expertise, money and goods.  

Preventing criminal acts of money politics in general elections is an important effort to maintain election integrity and the sustainability of democracy. The practice of money politics can threaten democratic principles, such as justice, participation and accountability. To overcome this problem, public education, information campaigns and community involvement play a crucial role in building public awareness of the dangers of money politics. This article discusses several key issues related to money politics, including factors that influence people to become involved in money politics, the negative impact of money politics on the integrity of elections and democracy, as well as effective strategies for building public awareness. Apart from that, this article also highlights the important role of public education, information campaigns and community involvement in preventing money politics in the 2024 elections. Through this collaborative effort, it is hoped that the public can be actively involved in honest, fair and transparent elections and avoid the rise of politics. Money.

The aim of this research is to determine the potential of productive zakat in alleviating poverty in Jambi City. How to distribute Jambi City Baznas productive zakat to mustahik who need it. The data collection method used in this research uses primary data and secondary data, so the research uses a qualification method. So data collection techniques are carried out by interviews with related parties, observation, and literature study. Mustahik is the population in this research, the background to the problem is the potential for productive zakat in Jambi City through the Jambi City BAZNAS program. The potential gained is the ease of mustahik in applying for productive zakat funds, and services from the Jambi City BAZNAS. And any money and goods given to mustahik are permanent, without needing to be returned to BAZNAS Jambi City. The obstacle to the productive zakat program is the lack of socialization from the Jambi City Baznas to the people of Jambi City. So not many people in Jambi City know about the productive zakat program in Jambi City.

This research was motivated by the small number of customers at the Rahn Tasjily Agreement at Pegadaian UPS Manggis Bukittinggi. The purpose of this research is to find out how the Rahn Tasjily Agreement is implemented at the UPS Manggis Bukittinggi pawnshop and also to find out the obstacles faced in implementing the Rahn Tasjily Agreement. This research includes field study research with qualitative descriptive methods, and uses primary and secondary data sources, as well as data collection techniques through interviews, observation and documentation. The research results obtained by the author after analyzing the data are the marketing strategy implemented by the UPS Manggis Bukittinggi pawnshop in implementing the Rahn Tasjily Agreement, namely by using Crossselling, Upselling, Literacy. The pricing strategy is good. The implementation of the contract is also good, where the product is made to help people who want to borrow money for business capital, but in terms of promotion it is not optimal. The obstacles faced by the UPS Manggis Bukittinggi pawnshop in implementing the Rahn Tasjily Agreement are limited marketing time, inadequate promotional facilities and a lack of public understanding of the Rahn Tasjily Agreement.  

Based on the results of the research conducted that: (1) Implementation of Pawn (Rahn) in the Islamic Economic Perspective is an agreement or contract in mu'amalah which is carried out by two parties in the form of accounts payable by submitting an item as collateral for the debt. (2) Implementation of Pawning (Rahn) Rice Fields in Sayur Mahincat Village, Barumun Selatan District, Padang Lawas Regency in an Islamic economic perspective, namely the pawnshop (rahin) comes to the pawnbroker (murtahin) to borrow some money in cash to fulfill his life needs by handing over his rice fields as collateral for debt. The right to use the collateral is controlled by murtahin until the debt is paid off and there is also the pawnbroker who manages the rice fields themselves which are used as collateral with the proceeds from the fields being divided in half with the pawn recipient. There is no time limit for repayment of the debt, the end of the mortgage is rahin has been able to pay off his debt to the murtahin. the implementation of pawning (rahn) in rice fields is in accordance with the perspective of Islamic economics because there is willingness, the principle of helping, and avoiding extortion of pawned goods, because pawning is a contract of mutual help for those who need financial assistance, this pawn contract is related to a loan agreement what desperate people do.

Technology in the financial sector plays a crucial role in human life, as evidenced by the widespread use of electronic money. The advent of cashless payments, such as QRIS, can enhance financial management for businesses and contribute to their success. This research aims to compare the income of MSMEs before and after implementing QRIS in their operations. The sample size used in this study consists of 35 MSMEs at To’Pao Art Market, selected through saturation sampling. Data collection was conducted using a questionnaire, and data analysis was performed using the Paired t-Test. The results of this study indicate that there is a difference in MSMEs' income before and after the adoption of QRIS. This is supported by the Paired t-Test, which yielded a significance value (α) of less than 0.05 (0.007 < 0.05). The average income before using QRIS was 20.77, whereas after implementing QRIS, there was an increase in the average income to 21.60. Based on the results of the paired t-test, it can be concluded that the use of QRIS has a positive impact on MSMEs' income."

The implementation of PMK 66 Tahun 2023, also known as the Natura tax regulation, has sparked debate. On one hand, some view it as an excessive effort by the state to pursue tax revenue. On the other hand, others see it as the state's endeavor to achieve collective well-being. This study analyzes the 2023 PMK 66 based on the theory of hierarchical legal norms (Stufenbau) to understand the alignment of PMK with the overarching legal standards, particularly Indonesia's foundational philosophy, Pancasila. Ultimately, the goal is to achieve social justice for all Indonesian citizens, primarily through the fair application of tax policies that prevent practices such as money laundering and other forms of tax fraud.

Any organization that adheres to established standard operating procedures, whether a business organization or a public institution, rewards good performance. The success of an organization depends on measuring its financial performance. The purpose of this research is to find out how value for money is in evaluating financial performance. The accountability report of the North Sumatra provincial government is used as secondary data in this research, which uses descriptive methodology with a quantitative approach. Data collection techniques include documentation methods. The results of this research show that the company's financial performance in 2022 is good in terms of Economic Ratios and Efficiency Ratios, but the Effectiveness Ratio cannot yet be considered effective performance.

Objective: to determine trends in consumer legal protection in the digital economy era from various industries in Indonesia based on article reviews. Method: secondary data in the form of articles that match the research objectives with a publication period of 2014-2023, obtained online from Emerald, Elsevier, and Google Scholar. The analysis was carried out using Systematic Literature Review (SLR), using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) approach. Results: The data search obtained 341 articles, and those that met the inclusion criteria were 9 (nine) articles with publication years 2019–2023 , in the fields of e-commerce, fintech, and online transportation. Article on cases of transactions via e-commerce and online transportation using UUITE No. 19 of 2016, and UUPK no. 8 of 1999. This regulation has not been able to meet increasingly dynamic market conditions and very sharp competition in the business world, so it has not been able to provide legal certainty to consumers. Problems in the fintech P2P lending sector use the legal basis of POJK No. 77 of 2016 concerning Information Technology-Based Money Lending Services. Regarding this regulation, it is still subjective, so it cannot provide protection to customers. In fact, there are still many illegal fintech loans found, thus outside the responsibility and authority of the OJK. Novelty: trends obtained from previous research regarding consumer legal protection. Future Research Agenda: conducting a study on the future of law in the digital economy era regarding obstacles in harmonizing various regulations.

One of the tasks of airlines is to ensure the quality of service related to punctuality. Lion Air YIA Airport often experiences problems related to delays, namely the unauthorized refusal by the carrier to carry out the carriage agreement due to factors such as weather conditions that make it impossible to carry out flight activities, passenger delays during boarding time, and delays from pilots, co pilots, cabin crew, catering and, aircraft unpreparedness or handling in the area. This study aims to determine the handling of delays at Lion Air Airlines at Yogyakarta International Airport. This study used qualitative research methods with data collection techniques in the form of observation, interviews, and documetation. The data analysis used is Data Reduction, Data Presentation, and Conclusion. The triangulation techniques used are source triangulation and triangulation techniques. The implementation of this research was carried out on September 1 – September 30, 2022 at Yogyakarta International Airport. The results of this study are factors that cause flight delays (delay) are dominant factors, namely weather factors in the form of heavy rain and unstable wind speed. As well as other factors, namely problems from the previous airport, weather factors in the form of heavy rain and unstable wind speed. errors during passenger checks or fitting boarding documents, and damage to aircraft engines, and overcrowding of flights. The handling carried out by Lion Air YIA International Airport is in accordance with the rules of the Law and the rules of the airline itself, including giving snacks or drinks to passengers, and reimbursing money or costs in accordance with the rules of the Law and the airline's own rules. The solution to overcome problems in handling delays is to communicate with cathering parties to avoid delays in procuring delay service and try as much as possible to understand passengers by paying attention to passengers.    

The creative economy is a growing and promising sector in Indonesia. However, this development cannot be separated from the role of an effective marketing strategy in marketing the products and services it produces. Students are one of the potential consumer segments of the creative industry. The creative economy of bouquet marketing among students is useful for honing certain talents, skills and creativity from the community to provide welfare and increase pocket money. This study uses a descriptive qualitative method, namely by explaining bouquet marketing as a developer of creative economic marketing strategies among students in a narrative form. Students consider the creative economy as a place that has great potential and opportunities. They see that creative industries such as art, design, music, film, fashion, and computer games can produce innovative works and create new jobs. In addition, the creative economy is considered as a space where one can express their creativity freely. The marketing strategy used by students to promote their business is to use social media such as WhatsApp, Instagram and others. There are several strategies for online marketing that might attract potential customers. Among them is using attractive pictures or videos, visuals are very important in attracting the attention of online consumers. The suggestion is to promote more often, create more so that customers are interested.  

Limited capital is one of the reasons people do not dare to open a business, because for an entrepreneur, capital is one of the requirements for running or building a business. There are two forms of capital, the first is capital in the form of money or goods. Second, namely intellectual capital such as knowledge, abilities, skills and commitment. The distribution of productive capital is expected to be able to improve the community's economy with business capital loans for the community. In reality, there are many negative perceptions regarding business capital lending, so it is canceled. The formulation of the problem in this research is the Role and Constraints/Barriers of PT Permodalan Nasional Madani Mekar in Financing Micro, Small and Medium Enterprises (MSMEs) in Jambi City. The research method in this research is a qualitative research method. The data collection techniques were carried out using observation, interviews and documentation. The results of this research are that the role of PT Permodalan Nasional Madani Mekaar in financing is to help MSME players face their obstacles in running MSMEs such as lack of capital. PT Permodalan Nasional Madani Mekaar provides capital assistance with a very fast process and without any burdensome requirements for its customers. And the obstacles/obstacles faced by PT Permodalan Nasional Madani Mekaar include the factor of customer dishonesty during interviews with PNM Mekaar and obstacles to customers running away or abandoning responsibilities.  

This article aims to review and attempt to inform the concept of the role of monetary policy in the economy. The research method used is qualitative and literature studies or library research. Based on the results of the discussion above, it can be concluded in general that the role of monetary policy in the economy is to keep economic conditions growing and conductive, to create sufficient money supply so that growth can always be in harmony with the course of development which requires strong discipline among monetary authorities and also on the government side and overseeing the development of foreign currency receipts and supervising activities in the foreign sector ( exports and imports). Activities in this sector are very easy to cause inflation in the country, because the price of law materials always fluctuates. Thus, revenues from export activities always experience irregular changes. 

The process of recording cash receipts and disbursements is an important part of financial management of an entity, be it a business, organization or individual. This process helps ensure that money received and disbursed is recorded correctly, so that it can be used to control finances, prepare financial reports, and fulfill tax obligations. The aim of this research is to create an accounting information system for cash receipts and disbursements at UD. Berkat Berkawan by creating a web-based cash receipt and disbursement application program. This research method uses a study method with an approach used to understand and analyze how an accounting information system operates in a business or organizational context. The results of this research can be used to facilitate UD. Berkat Berkawan in recording transactions and creating financial reports of cash receipts and disbursements.   Keywords: Accounting Information Systems, Disbursements, Cash Receipts

The village fund is the origin of the APBN funds that are given to the village, transferred to the APBD district/city, and used to pay for the upkeep of government, the implementation of development, the development of civil society, and community empowerment. According to the regulations of the Finance Minister, the Minister of Village, Desert Village Development, and Transmigration sets priorities for the use of village money. The 2020 PDTT Permendes No. 13 on priority use of the village fund in 2021 specifies the SDGs (Sustainable Development Goals) as the top priority for the use of village finances. There are issues with the preparation and prioritisation of the village fund of the government of Kadongdong Village, which results from the lack of participation by all members of the community and the village government's lack of transparency towards the public. As a result, the public lacks understanding of how and what the priority programme of the nation's funds is. Based on the occurrence, researchers are eager to learn more about Kadongdong village in Garut's Banjarwangi district's Analysis Success Implementation Policy Priority Fund Village. According to Edward III's thesis, the success of policy execution depends on four factors: communication, resource availability, disposition, and bureaucratic structure. The research's findings indicate that Kadongdong Village's implementation of the village fund policy, which has been noted by researchers in the context of Kadong Dong Village, is not optimal. It is evident from this communication that the government of Kadongdong Village does not include the entire figure of the community in establishing the priority of the village fund.

This study aims to determine the effect of love of money (X1), Machiavellian (X2), tax rates (X3), understanding of taxation (X4) and self-assessment system (X5) on tax evasion (Y) and tax sanctions (Z) as moderating variable, for individual taxpayers who are active and registered at the Kediri Primary Tax Office in 2023. The analysis technique in this study uses multiple linear regression analysis with moderating variables (MRA). The sampling technique uses random sampling and determines the number of samples of 100 WPOP obtained from the calculation of the Slovin Formula. The results of the study show that love of money, Machiavellianism, tax rates, understanding of taxation and the self-assessment system have a positive and significant effect on tax evasion. The test results of the variable moderation of tax sanctions are able to weaken the Machiavellian influence, tax rates and understanding of taxation on tax evasion actions, while the role of moderation of tax sanctions in the influence of love of money and self assessment systems on tax evasion actions is able to strengthen.    

A country's economic indicators can be seen from the level of public awareness regarding investment and saving. UNIBA Surakarta Community Service is held in Segaran Delanggu with the aim of providing literacy regarding financial management to the general public, starting from early childhood to adulthood. The method used is to approach the community through socialization and provide directions and provide examples that are easy to understand. There are three stages in community service, including the planning stage, the implementation stage, and the evaluation stage. From the activities that have been carried out by the service team, it can show results with an increase in community understanding and awareness of the importance of investment, especially gold and land investment. In addition, there is an increase in the interest of young children to save by setting aside the pocket money they have. With the education that has been given when the activities are carried out, it is hoped that the community will be able to manage their finances better.

This research was motivated by the results of observations by researchers who found that there were teenagers who still received less attention from their parents so that they had poor morals. One of them was a teenager who went against his parents because the mother did not give him money to buy a quota and then the child said cruel words and even pushed his mother to the ground. The aim of this research is to find out concretely whether there is an influence of parental attention on the morals of teenagers in Jorong Padang Tujuh District. West Pasaman Regency. The theories used in this research are the theory of parental attention and the theory of adolescent morals. The type of research used in this research is a quantitative approach, the research plan used in this research is to use a correlational method. With a population of all Muslim teenagers aged 12-21 years (not married) in Jorong Padang Tujuh District. Pasaman Regency West Pasaman contains 137 people who will be taken as a sample of 25%, namely 34 people. The sampling technique used in this research was proportional random sampling. In this research, two instruments will be used, namely the parental attention instrument and the adolescent morals instrument. Based on the research results, it was obtained that r_count = 0.482, so the hypothesis was accepted which stated that there was a significant influence between parental attention and adolescent behavior, meaning that H_0 was rejected. This is because r_count = 0.482 which is in the coefficient interval 0.40-0.599 so that the level of correlation between the two variables is included in the medium category. The influence of parental attention on adolescent morals can be seen from the coefficient of determination between variables X and Y which is KD = 23.23%. This figure shows that 23.23% of adolescent morals are determined by parental attention and the rest is determined by other factors.