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Lembang Sa’dan Andulan has great potential for local economic development through the weaving industry but faces challenges in raw material supply and bad credit that hinder business sustainability. This research aims to provide assistance in identifying the root causes of bad credit, formulating effective credit management strategies, and enhancing the capacity of the management of Badan Usaha Lembang Sa’dan Andulan. The methods used include financial management training, developing a credit assessment system, improving communication, and business mentoring. The results show that the management now understands the impact of bad credit and can analyze its causes. They are beginning to implement the 5C and 7P methods in assessments and business development, and show active roles in financial management. It is hoped that this activity will encourage economic growth in the Lembang Sa’dan Andulan community and create significant social change.

This study examines the effectiveness of reward management strategies in increasing the loyalty of MSME employees in the digital era. Using a quantitative approach with a sample of 10 MSMEs in Indonesia for the 2020-2024 period, the study analyzed the relationship between the reward management component and employee loyalty, with the level of digitalization as the moderator variable. The results of hierarchical multiple regression analysis showed a significant positive relationship between all components of reward management and employee loyalty, with financial compensation (r = 0.68) and recognition system (r = 0.62) as the strongest predictors. The level of digitalization has been shown to significantly moderate the relationship, with highly digitized MSMEs showing an average increase in employee loyalty of 12.5% per year. Variations in effectiveness were found based on the characteristics of MSMEs, where the service sector showed higher elasticity towards the implementation of the digital reward system. This research contributes to the development of an adaptive reward management framework for MSMEs in the digital era, as well as providing practical implications for optimizing employee retention strategies in the MSME sector.  

Human Resource Management (HRM) is a critical determinant of organizational productivity and competitiveness in the era of globalization and digital transformation. This study employs a Systematic Literature Review (SLR) approach to synthesize empirical findings on HRM strategies published between 2019 and 2024. The review identifies six key domains of effective HRM: competency-based recruitment, continuous training and upskilling, transparent performance evaluation, reward and incentive systems, workforce diversification and inclusion, and technology-enabled HRM. Evidence demonstrates that competency-driven recruitment reduces turnover and enhances job fit, while continuous training fosters innovation and adaptability. Transparent evaluation systems increase motivation and fairness, and balanced reward packages combining financial and non-financial recognition improve retention and engagement. Workforce diversification enhances problem-solving and innovation when paired with inclusive leadership practices. Technology integration, particularly HRIS and people analytics, streamlines processes and strengthens decision-making. Importantly, bundled strategies yield stronger productivity outcomes than isolated interventions, with improvements occurring through capability, motivation, and coordination pathways. The findings underscore the need for organizations to align HRM practices with strategic goals and global trends. This study contributes to HRM literature by providing evidence-based insights and offers practical guidance for managers seeking to enhance productivity in competitive environments.

Micro, small, and medium enterprises (MSMEs) have an important role in the Indonesian economy, but many business actors still face challenges in systematic and transparent financial records. The Pituin Coffee House, as one of the MSMEs in the culinary sector, faces obstacles in managing bookkeeping effectively. Therefore, digital financial bookkeeping training and assistance are carried out using the YouTap POS application to improve the efficiency and accuracy of financial records. The methods used in this activity include training sessions, hands-on practice, and intensive mentoring to ensure optimal understanding and implementation. The results of this program show that the use of the YouTap POS application is able to improve financial management skills, make it easier to monitor transactions, and support better business decision-making. With the digitization of bookkeeping, it is hoped that MSMEs such as The Pituin Coffee House can be more developed and competitive in the digital era.

This article discusses the implementation of sharia law in the Islamic economic system in Indonesia, focusing on the challenges and opportunities faced. This research uses the method of literature study and interviews with Islamic economic practitioners. The results show that although the regulation of Islamic economics is growing, there are still challenges in terms of public understanding, limited competent human resources, and competition with conventional economic systems. Therefore, a more effective strategy is needed in improving Islamic economic literacy, strengthening regulations, and developing Islamic financial institutions in order to contribute more to the national economy.

This study aims to analyze the variable contribution of the interaction of monetary policy variables (COURSE, GDP, INFLATION, CONSUMPTION and INTEREST). This study uses secondary data or time series from the first quarter of 2014 to the first quarter of 2024. The data analysis model in this study is the Structural Vector Autoregression (SVAR) model and sharpened with Impulse Response Function (IRF) and Forecast Error Variance Decomposition (FEVD) analysis. The results of the SVAR analysis show that the past variable (t-1) contributes to the current variable both to itself and other variables and from the estimation results it turns out that there is a reciprocal relationship between variables where all variables, namely monetary policy variables (GDP, INFLATION, CURRENCY, CONSUMPTION and INTEREST) contribute to each other.

Micro, small and medium-sized enterprises (MSMEs) have the potential to generate new jobs, offer diverse economic services to society, and contribute to accelerating national growth and stability. Of course, MSMEs are a very important sector of the national economy that can affect the lives of people in general.One of the objectives of this research is to find solutions to the problems found in the business information system of Dim Sumeya MSMEs in Pangandaran. Furthermore, data collection techniques are applied through observation and interview stages. This study was carried out by applying descriptive qualitative techniques which include analysis, summary of phenomena, as well as direct depiction of phenomena from data obtained through observations and interviews. The study collected information through interviews with the owner of Dim Sumeya. The results indicated that Dim Sumeya has not maximised its digital financial transaction recording and still does it manually. As a result, the author recommends the use of the BukuWarung application. Through this application, Dim Sumeya can support their micro, small, and medium enterprises (MSMEs) in the management of the financial system, thus minimising the risks associated with using the application.

An information system is used to manage and present data so that it benefits an organization. Effective financial management is crucial for government agencies, including the Medan City Transportation Department, to ensure transparency and accuracy in financial records. However, the manual method still used has weaknesses, such as recording errors and reporting delays. Therefore, this study aims to design and develop a web-based financial information system to address these issues.The system features transaction recording, financial reporting, real-time data processing, and more efficient budget management. This study uses the waterfall software development approach, which includes analysis, design, implementation, testing, and maintenance. The results show that this system can improve work efficiency, reduce errors in financial management, and support data-driven decision-making.  

The management of regional finances aims to realize good governance that includes efficiency and transparency in meeting public needs. Efficiency and transparency in the decentralization of financial management policy by the Financial and Asset Management Agency (BKAD) of Kupang City are key factors in ensuring proper regional financial management. This study uses an empirical research method. After data collection, the researcher categorized the data based on the sources and analyzed them. The results of this study indicate that Efficiency has not been fully achieved due to mismatches in budget allocation. Meanwhile, transparency remains suboptimal because the existing system often experiences disruptions, limiting open access to information. The most dominant inhibiting factor affecting implementation effectiveness is human resources (HR). In addition, dependency on central government funding hampers flexibility and independence in regional financial management. The study suggests that BKAD should conduct technical competency training and development for staff, the Kupang City Government should increase local revenue (PAD), and the public should actively participate in budget public consultations.

This study is entitled "The Influence of Internal Control System and Human Resource Competence on the Quality of Financial Reporting at PT. Bank Perkreditan Rakyat Mangatur Ganda in Tanjung Morawa. This study aims to examine the influence of the internal control system and human resource competence on the quality of financial reporting at PT. Bank Perkreditan Rakyat Mangatur Ganda in Tanjung Morawa. This study is included in the associative research category which is conducted by distributing data through questionnaires to respondents of 30 employees at PT. Bank Perkreditan Rakyat Mangatur Ganda. The results of this study indicate that the internal control system and human resource competence have a significant effect on the quality of financial reporting. This shows that the better the internal control system and human resource competence, the better the quality of financial reporting produced.

The importance of employee performance accountability in transparent and efficient public financial management, particularly amid the demands for improved public service quality. This study aims to identify and analyze the factors affecting employee performance accountability, namely the regional government accounting system, accounting control, legislation, human resource quality, and reporting systems. The research employs a quantitative methodology with a descriptive approach. A census technique was utilized, where all employees of BPKAD, totaling 51 individuals, were designated as respondents. The data analysis technique employed is multiple regression to determine the influence of each independent variable on the dependent variable, which is employee performance accountability. The findings of the study indicate that the regional government accounting system, accounting control, and human resource quality significantly influence employee performance accountability. Conversely, legislation did not show a significant influence, while the reporting system approached the significance threshold. In conclusion, this study emphasizes that improving the quality of the accounting system, internal control, and human resource development is crucial for enhancing employee performance accountability at BPKAD Pekanbaru City. The implications of this research are expected to provide insights for decision-making and improvements in public financial management practices.  

This study evaluates the impact of an AI-driven nutritional monitoring system in hospital settings, focusing on its effectiveness in reducing food waste and improving the accuracy of dietary assessments. Traditional food waste management and nutritional tracking methods in hospitals often suffer from inefficiencies, inaccuracies, and time constraints. In contrast, the AI-based system utilizes advanced technologies, including 3D scanners, digital scales, and image recognition, to optimize food production, minimize waste, and provide more accurate and timely nutritional assessments. The results of this study show a 31% reduction in food waste and a 40% improvement in the accuracy of nutritional assessments after implementing the AI system. This system enhances meal planning, portion control, and real-time tracking of food intake, offering personalized recommendations based on patient needs. The AI system also streamlines the nutritional assessment process, reducing labor-intensive procedures and providing real-time feedback to clinicians, which helps improve patient care and reduce errors associated with traditional methods. Furthermore, the environmental and financial implications of adopting AI technologies in healthcare are significant. The reduction in food waste not only helps lower hospital costs but also contributes to sustainability goals by reducing resource consumption, including water, land, and energy. This study underscores the potential of AI-driven systems to improve healthcare operations, support sustainability, and enhance patient outcomes. Future research should focus on expanding the application of AI in other healthcare sectors and further exploring its integration with other technologies for comprehensive healthcare solutions.

This study evaluates the impact of distributed solar-battery systems on urban electricity resilience and community carbon emissions reduction. As urban areas continue to grow, the demand for electricity has placed considerable strain on traditional centralized grids, resulting in increased vulnerabilities. The integration of decentralized energy resources (DERs), particularly solar photovoltaic (PV) systems paired with battery energy storage systems (BESS), has emerged as a promising solution to enhance grid resilience, reduce carbon emissions, and support the transition to more sustainable energy systems. This research uses a simulation-based approach to model the integration of solar-battery systems into residential blocks, assessing their impact on grid reliability, downtime reduction, and the frequency of power outages. Additionally, the study estimates the reduction in carbon dioxide (CO₂) emissions achieved by shifting from fossil-fuel-based energy generation to renewable sources such as solar PV. The results demonstrate that solar-battery systems significantly improve electricity reliability by providing backup power during outages, while also reducing CO₂ emissions by decreasing reliance on conventional grids. The study also discusses the technical and financial challenges associated with the integration of these systems, such as energy storage capacity, system efficiency, and upfront installation costs. Policy recommendations emphasize the importance of government incentives, grid modernization, and long-term financial benefits to encourage the adoption of decentralized energy solutions. Finally, the study highlights areas for future research, including advanced storage technologies and the integration of electric vehicles with solar-battery systems to further enhance energy resilience and sustainability.

Hospitals worldwide are increasingly concerned about the performance of outpatient services, which contribute significantly to their revenue and are projected to surpass inpatient services in importance. As the demand for medical care continues to grow, outpatient services could generate even greater financial returns for hospitals. This study aims to evaluate patient service wait times at Stella Maris Hospital Makassar's outpatient department using the lean methodology. A mixed-methods approach was employed, involving the measurement of wait times for 100 patients and interviews with eight informants, including the head of the outpatient department (1 person), admission officers (3 individuals), the hospital director (1 person), and nurses (3 individuals). The interview data were analyzed through processes of data reduction, visualization, and conclusion formulation. A patient care process flowchart was created to assess data quality. Findings indicate the absence of an integrated hospital information system (SIMRS), leading to issues such as long queues at the pick-up counter, delays in doctor availability, and inefficiencies in order processing. Recommendations include integrating SIMRS across the hospital, implementing system improvements, and quantifying outcomes for effective decision-making.  

Agrotechnology plays a crucial role in increasing agricultural productivity through the implementation of modern innovations and technologies. Challenges such as land degradation, climate change, and limited natural resources can be addressed through precision technology, smart irrigation, biotechnology, and agricultural mechanization. This study employs a literature review method by analyzing various studies from 2019 to 2024 that discuss the impact of agrotechnology on agricultural yields. The findings indicate that the application of precision irrigation systems can enhance water use efficiency by up to 40%, while the use of genetically engineered superior crop varieties can increase yields and improve plant resistance to pests and diseases. Additionally, the utilization of digital technology, such as the Internet of Things (IoT), enables more efficient and data-driven land management. However, major challenges in implementing these technologies include limited farmer access, high investment costs, and low digital literacy among farmers. Therefore, policy support, financial incentives, and farmer training are necessary to ensure the widespread and sustainable adoption of technology. Thus, agrotechnology can serve as a primary solution for increasing agricultural productivity while maintaining environmental sustainability.

This study aims to analyze the criminal law liability of the perpetrators in the case of corruption in the procurement of red onion seeds in Malaka Regency based on four decisions of the Kupang District Court: Decision of the KUPANG District Court Number 39 / Pid.Sus-TPK / 2023 / PN Kpg, Decision of the KUPANG District Court Number 40 / Pid.Sus-TPK / 2023 / PN Kpg, Decision of the KUPANG District Court Number 41 / Pid.Sus-TPK / 2023 / PN Kpg, and Decision of the KUPANG District Court Number 42 / Pid.Sus-TPK / 2023 / PN Kpg. This study uses a normative legal approach supported by empirical data through interviews with advocates, prosecutors, and judges. The results of the study indicate that the elements in Article 3 of Law Number 31 of 1999 in conjunction with Law Number 20 of 2001 has been cumulatively fulfilled in this case, namely the abuse of authority, state financial losses, and benefits for oneself or others. The application of the article to all defendants is considered legally valid, but in practice it does not fully reflect substantive justice because the roles and levels of involvement are not distinguished proportionally. The judge's decision and the prosecutor's indictment are considered consistent in normative aspects,but still leave challenges in terms of assessing the burden of proof and classification of criminal responsibility. This finding recommends the importance of evaluating the criminalization system, strengthening the capacity of procurement officials, and updating policies that distinguish between administrative errors and criminal acts of corruption.

Background: Digitalization is fundamentally reshaping health financing, enabling more efficient management of healthcare resources, improving service delivery, and increasing accessibility. This systematic review explores the intersection of digital tools and financial health systems, examining their transformative potential.Objective: The primary aim of this review is to identify the impact of digitalization on healthcare financial management, highlighting its benefits and addressing the challenges that arise during its implementation.Methods: A systematic review of 10 studies was conducted, focusing on digital health financing and employing PRISMA guidelines to ensure rigorous selection and analysis. The data extraction process identified thematic relevance, methodological rigor, and contextual insights.Results: The findings reveal that digitalization enhances resource allocation, patient accessibility, and administrative efficiency. Technologies such as blockchain and artificial intelligence optimize transparency and predictive financial modeling. However, significant challenges include data security vulnerabilities and the integration of digital tools with legacy systems.Conclusion: Digital technologies present transformative potential for healthcare financing. However, strategic implementation, robust governance, and cross-sector collaboration are critical to overcoming challenges and maximizing the benefits of digitalization. By addressing these needs, digitalization can create sustainable, inclusive, and equitable healthcare systems for the future.

This article discusses the transformation of international payments that continues to develop along with technological advances and increasing needs for efficiency, speed, and security in conducting cross-border transactions. This development is marked by the innovation of international payments with the existence of CBDC (Central Bank Digital Currency) and its integration with fintech, as a digital currency issued by the Central Bank. In this study, the research method used is a qualitative descriptive method. Where data can be obtained through informal group discussions, literature studies, and from various sources of information related to the transformation of international payments, CBDC, and the fintech ecosystem. The results of the study show that there has been a transformation of international payments that started from manual or cash transactions, until now it can carry out digital payment transactions using CBDC payment innovations. However, there are challenges or risks in using CBDC, namely related to data security and privacy, new financial technology regulations, changes in consumer behavior, and financial stability risks. This article is expected to provide insight for industry players to be able to utilize the potential of CBDC and fintech in building a more modern and sustainable international financial system.

Bankruptcy is one of the main threats to business sustainability, especially for micro, small, and medium enterprises (MSMEs). This article explores the importance of financial planning, accurate record-keeping, and cash flow management strategies to mitigate bankruptcy risks, focusing on a case study of Rumah Makan Fajar Jeumpa. The findings reveal that irregular transaction recording, ineffective cash flow management, and the absence of structured financial strategies are key factors contributing to financial vulnerability. By implementing simple financial record-keeping systems, creating budget projections, and diversifying income sources, MSMEs can enhance operational stability and reduce financial risks. These findings emphasize that comprehensive financial planning, supported by adequate financial literacy, is crucial in ensuring business sustainability and fostering MSME growth.

Sharia cooperatives are Sharia-based economic institutions that play a strategic role in empowering the economy of the Muslim community. By adhering to principles such as the prohibition of riba (usury), gharar (uncertainty), and maysir (gambling), as well as implementing profit-sharing systems (mudharabah or musharakah), Sharia cooperatives provide a fair, transparent, and inclusive alternative to support economic activities in society. These cooperatives aim not only to achieve financial gains but also to fulfill social missions, such as poverty alleviation, equitable welfare distribution, and holistic improvement of the community’s quality of life. Various products and services offered—such as Sharia savings, halal financing, and Sharia-compliant investments—provide financial solutions that align with Islamic values and meet societal needs. Nevertheless, the implementation of Sharia cooperatives faces several challenges, including limited public understanding, competition with conventional financial institutions, and constraints in human resources and capital. Through public education, capacity building for cooperative managers, and comprehensive government policy support, Sharia cooperatives hold great potential to become a key instrument in fostering a more just, equitable, and sustainable economy. This study emphasizes the importance of integrating Sharia values into cooperative management to ensure its contribution to the sustained welfare of the community.