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In the midst of increasingly rapid technological developments, Artificial Intelligence (AI) technology has also been formed as a form of development. The presence of AI technology helps many people complete their work. Including strategic activities in the decision-making process for business development. This research aims to discuss the role of artificial intelligence technology in improving decision making in the business development process by focusing on the Management Information Systems (SIM), Micro, Small and Medium Enterprises (MSMEs), and finance sectors. With a literature review used as a comprehensive research method, it involves collecting and analyzing articles related to the topic from various academic sources. The research results show that Artificial Intelligence (AI) can improve the efficiency and accuracy of decision making through in-depth analysis and algorithm-based predictions. In the Management Information Systems (MIS) sector, artificial intelligence contributes to business automation processes and information management, in the MSME sector, artificial intelligence helps in understanding consumer behavior and market trends. Meanwhile, in the financial sector, AI plays an important role as a risk analyst, financial manager and investment manager. This research is expected to provide knowledge for corporate organizations about the role of artificial intelligence technology in improving the decision-making process.

The main goal of the Islamic financial industry is falah, which is always involved in matters beneficial to the community. The Islamic finance beginning to emphasize broader social responsibility issues, such as environmental concerns. To maintain economic sustainability and protect the environment, the world faces two challenges in an increasingly complex global era. Sukuk generally refers to a certificate that has the same value as a portion or the entirety of assets to obtain returns and services within the ownership of specific assets and projects or special investment activities. SDGs aim to reduce the impact of damage through the emphasis on achieving it through collaboration between countries and sectors. library research Sustainable development not only prioritizes economic growth but also how economic activities can ensure the healthy and non-excessive use of natural resources to achieve optimal results. However, there are several issues that hinder its implementation. In a situation like various factors that hinder sustainable economic growth in Indonesia.

This study aims to analyze the influence of motivation, incentives, and work discipline on employee performance in the Finance Department of Bandung Adventist Hospital. The method used is multiple linear regression analysis to determine the relationship between independent variables (motivation, incentives, and work discipline) and the dependent variable (employee performance). The analysis results indicate that motivation has a significant and positive effect on employee performance, with a regression coefficient of 0.326 and a significance level of 0.009, supporting the hypothesis that motivation plays an important role in enhancing employee productivity and commitment. Conversely, the incentive and work discipline variables show a negative and non-significant effect on performance, with coefficients of -0.162 and -0.208, respectively. This suggests that the current incentive and work discipline practices are not fully effective or do not meet employee expectations. Simultaneously, the three independent variables have a significant effect on employee performance, with the F-test showing a significance level of 0.009. This study recommends that management prioritize motivation improvement through training programs, rewards, and the development of a supportive work environment. Additionally, it is essential to evaluate the incentive system and adopt a more flexible disciplinary approach to align with employee needs and expectations.

Bintan Regency is a Regency with the largest decrease in the open unemployment rate for the 2022-2023 period in the Riau Islands. This study aims to determine the strategy of the Bintan Regency Regional Government in reducing unemployment in Bintan Regency. The research method used is qualitative descriptive research with interview and documentation data collection techniques. The results of this study indicate that the Bintan Regency Manpower Office has mostly implemented its strategy well from the organizational strategy already having good strategies and policies. The program strategy has a positive impact on the workforce in improving skills and prioritizing the placement of local workers. The resource support strategy is adequate both in terms of human resources, finance, technology and infrastructure. Institutional strategy, responsible for performance targets and exercising its authority in reducing unemployment.

Hermina Hospital is one of the organizations that is a learning organization under the auspices of PT. Medikaloka Hermina Group. Hermina Hospital carries out Key Performance Indicators (KPI) to evaluate employees who work at Hermina Hospital. What is assessed from the KPI includes competency, performance, human resource development that is assessed, namely employee dropout and employee engagement with the company. Based on the results of interviews with the HRD department at Hermina Hospital, hospital employees with satisfaction, performance and strong attachment to the company were 73% of medical employees and 27% of non-medical employees. The data corresponds to the KPI values ​​for the period December 2022-May 2023 from each KPI unit that is declared good is with a minimum value of 6 (six) or more, along with data with a KPI value of less than 6, namely Directors, Jangmed, HRD, Finance, Quality staff and Accreditation, General Support and JKN, CSSU, Marketing while the KPI scores in the good category are Nursing, Yanmed, Laboratory units. The aim of this research is to analyze the influence of learning organizations on the performance of non-medical staff with job satisfaction, competence and employee engagement at Hermina Lampung Hospital. This research uses a questionnaire from the development of a previous research questionnaire. The questionnaire was collected using Google forms. This research uses a quantitative research method using a perception survey method to collect data from the population. This perception survey was conducted by distributing a list of questions to respondents. The survey conducted in this research was a cross-sectional survey. Apart from that, this research also used a quantitative descriptive approach using a total sampling that met the inclusion criteria of 58 respondents. Analysis using the path analysis method. The research results from data analysis showed that there was an influence between learning organization on performance, there was an influence of learning organization on job satisfaction, there was an influence of learning organization on competence, there was an influence of job satisfaction on performance, there was an influence of employee engagement on performance, while competency had no influence on performance.

Manual jimpitan financial management in RT 03 RW 01 Ngaresrejo Village, Sidoarjo Regency faces problems of inaccurate recording and lack of transparency to residents. The purpose of this community service is to improve the efficiency and transparency of jimpitan financial management through training and implementation of a digital accounting recording system. The method used is the Asset-Based Community Development (ABCD) method and includes several stages such as identifying needs, preparing training materials, implementing workshops, and direct assistance in using the system. The results of this program show that RT administrators can use the digital system well, increasing the accuracy and transparency of financial reports. The main contribution of this program is the application of digital technology in community financial management, which has the potential to be a model for other RTs. This innovation not only simplifies the administrative process but also strengthens community trust in fund management.

One of efforts that can done to be able to sufficient need customer with method notice management chain supply in a way well, that's it This because basically​ chain supply This notice regarding the goods process until customer in a way good. In the chain supply evaluation performance becomes very important, because Can know effectiveness strategy determination and its application in the business world. The goal in study This is For analyze flow performance chain supply as well as know mark chain supply which obtained what is Kachi Milk's business ? Already Good or no. Method of analysis in study This use balanced scorecard. On the Balanced Scorecard This explain mission and tactics capable organization​ made into become business for reach objective as well as become reject measuring performance in the company. Research results This is in the form of results the average value shows that from perspective finance to obtain value 3 (enough) good), internal business process perspective obtains value 3.4 (good), perspective growth and development to obtain value 3.12 (enough) good) and perspective customer to obtain value 3.6 (good). For the total average value for all perspective is 3.28 (enough) good). Concluded that performance on the chain supply business This Kachi Milk drink Enough Good based on four perspective, the need for efforts in business Kachi Milk drink for increase performance chain to be more increase.  

This research aims to examine the application of muamalah principles in facing contemporary economic challenges. Using descriptive-analytical qualitative research methods, this study explores how muamalah, rooted in sharia law, can be a solution in addressing various modern economic issues, such as globalization, inequality, and technological change. The principles of muamalah, such as fair dealing, usury-free, as well as sustainable resource management, are examined in depth to demonstrate their relevance in contemporary economics. The research also discusses Islamic economic instruments such as zakat, infaq, sadaqah, waqf, and profit-sharing-based Islamic financial systems as tools to address inequality and promote economic inclusiveness. The results show that the application of muamalah is not only capable of supporting equitable and sustainable economic growth, but also offers solutions to global economic challenges. This research provides important theoretical insights for the development of sharia-based economic policies, with suggestions for further research focusing on empirical studies and applications of muamalah in local economic contexts..

This study examines the impact of CEO education on Corporate Social Responsibility disclosure in Indonesian banks, with a focus on the role of CEO characteristics in shaping corporate social practices. Using data from banks listed on the Indonesia Stock Exchange, the study explores the relationship between CEO education level, CEO background in finance, and CSR disclosure, applying the Upper Echelons Theory (UET) to explain how CEO characteristics influence corporate decision-making. The findings reveal a significant positive relationship between CEO education level and CSR disclosure, suggesting that CEOs with higher education are more likely to lead firms that disclose comprehensive CSR information. Conversely, CEOs with a finance background were found to have a negative impact on CSR disclosure, indicating a preference for financial performance over social responsibility. Additionally, company size was found to significantly influence CSR disclosure, with larger companies more likely to engage in CSR reporting. The study contributes to the growing body of literature on CSR disclosure by highlighting the role of CEO education in shaping corporate transparency, particularly in the banking sector. The findings also underscore the need for a balanced perspective in leadership, where a broader commitment to social responsibility and sustainability complements financial expertise.  

This study aims to explore the application of blockchain in enhancing server security to mitigate ransomware and malware attacks in critical infrastructures such as healthcare, finance, and government sectors. Using a systematic literature review (SLR) approach, the research collects articles from four major databases (IEEE Xplore, Scopus, ScienceDirect, and SpringerLink) published between 2020 and 2024. The search focuses on keywords related to blockchain, server security, ransomware, malware, and attack mitigation. The results indicate that blockchain enhances data integrity, transaction security, and strengthens access control to protect sensitive data. Moreover, integrating blockchain with intrusion detection systems (IDS) and using smart contracts accelerates threat detection and response, allowing for automatic blocking and data recovery from attacks. This technology reduces reliance on manual intervention and increases operational efficiency. However, the main challenges in its implementation include high implementation costs, scalability, and technical complexity. Nevertheless, blockchain offers significant solutions for mitigating ransomware and malware attacks while enhancing the reliability and efficiency of systems. In conclusion, blockchain provides an effective solution for server security and cyber threat mitigation, although challenges related to cost and scalability need to be addressed. Further research is required to develop more efficient blockchain protocols and integrate them with other technologies to enhance threat detection and response speed.

This study aims to analyze the implementation of e-commerce tax in Indonesia from the perspectives of law and enforcement effectiveness. Using a normative juridical approach, this research examines the legal norms outlined in legislation, including Law No. 11 of 2008 on Electronic Information and Transactions (as amended), Law No. 7 of 2014 on Trade, and Minister of Finance Regulation No. 210/PMK.010/2018. The findings indicate that e-commerce requires specific regulations due to its unique characteristics compared to conventional trade. These regulations aim to protect consumers and ensure tax compliance. However, challenges in implementing these regulations persist, particularly in supervision and law enforcement. Furthermore, the taxation aspect of e-commerce faces difficulties in reaching international businesses and avoiding tax evasion. Therefore, ongoing efforts from the government are necessary to strengthen regulations and law enforcement in addressing the dynamics of e-commerce development in Indonesia, to achieve legal certainty and optimal tax contributions from this sector.

This study investigates the role of Islamic social finance in supporting green economy development across Muslim-majority countries. Islamic social finance instruments, including zakat, waqf, and sadaqah, are designed to redistribute wealth ethically and address social inequalities, while also offering potential for financing environmentally sustainable projects. Using a quantitative research design and econometric modeling with panel data, the study analyzes the impact of these instruments on environmental performance indicators such as the Green Economy Index (GEI) and Environmental Performance Index (EPI). Secondary data are collected from international sources including the OIC Statistical Database, the World Bank, and the Islamic Development Bank, covering selected countries such as Indonesia, Malaysia, Saudi Arabia, Turkey, Pakistan, and Egypt. The analysis includes independent variables representing zakat distribution, waqf assets, and sadaqah volume, with control variables including GDP per capita, governance indicators, and population growth. Descriptive statistics reveal substantial variation in Islamic social finance and environmental performance across countries, indicating the importance of institutional governance and policy integration. Econometric results demonstrate a positive correlation between zakat and waqf development and environmental performance, while sadaqah contributes positively but to a lesser extent. These findings suggest that Islamic social finance can directly support environmental projects, including renewable energy initiatives, sustainable agriculture, and green infrastructure, complementing conventional fiscal tools. The study highlights the advantages of Islamic social finance in promoting justice, sustainability, and ethical allocation of resources, and it emphasizes the need to integrate green objectives into zakat and waqf operational frameworks. Policy recommendations include mainstreaming Islamic social finance into national green policies, enhancing governance and transparency, and encouraging cross-sector collaboration between financial institutions and environmental agencies. Future research is suggested to explore micro-level impacts on household and community environmental behaviors and to conduct comparative studies across regions. Overall, the study underscores the potential of Islamic social finance as a faith-driven, socially inclusive, and environmentally sustainable mechanism for supporting long-term green economic development.

Understanding sharia accounting is an important aspect for Micro and Small Enterprises (MSEs) in managing finances in accordance with sharia principles. This research aims to analyze the level of understanding of sharia accounting by MSEs in Bengkalis Regency. This research uses a descriptive approach with data collection techniques in the form of questionnaires, interviews and documentation. The research results show that the majority of MSEs have an understanding of sharia accounting at a basic level, with the main obstacles being a lack of formal knowledge, minimal training and low financial literacy. This study provides recommendations for improving sharia accounting training for MSEs and provides practical sharia-based guidance to help them manage their finances better.

Corruption problems have occurred involving members of the Surabaya City DPRD, the defendant Syaiful Aidy, S.H. Setiawan offered a profit sharing of 10%-15% to the defendant Syaiful Aidy, S.H. The results of the corruption trial committed by the defendant Syaiful Aidy, S.H have been decided with the verdict number 131/Pid.Sus/TPK/2019/PN.SBY. Public concerns and declining trust in government financial management are caused by the many individuals involved in corrupt practices. The existence of the Blockchain Open Ledger System provides a solution for financial management that aims to reduce the number of corruption in Indonesia. In this research, the method used is a literature review that refers to previous studies listed in journals and articles. The results of this study show that the defendant has violated 4 elements (1) Every individual (2) which aims to benefit themselves, others, or a corporate entity (3) by abusing the authority, opportunity, or resources they have due to their position or position (4) can harm the state's finances or economy. A blockchain system can serve as a preventive measure in the management of the state's financial budget by providing clear transparency regarding the flow of funds. This allows the public to monitor the movement of the budget directly, so that in the event of irregularities or discrepancies, the perpetrators and problems can be identified.

This research aims to determine the implementation of campaign finance audit procedures and evaluate their conformity with applicable quality standards.  The case study was conducted at the Public Accounting Firm (KAP) Luthfi Muhammad & Partners. The data source was obtained from interviews with partners, the head of the audit implementation team, and members of the campaign fund auditors of KAP Luthfi Muhammad & Partners.  The research results showed that KAP Luthfi Muhammad & Partners did not make direct visits to the clients concerned when collecting the required reports and supporting evidence because it was done via the SIKADEKA website. At the stage of auditing campaign funds, KAP Luthfi Muhammad & Partners has referred to KPU regulations and applicable audit standards. Namely PKPU No. 18 in 2023.

In this digital era, in carrying out their activities humans will not be able to be separated from the use of technology that can help humans in completing their tasks or help humans meet their needs more easily, including the people of Indonesia. The low awareness of Indonesian people in terms of financial literacy will certainly have an impact on their ability to manage finances. This study aims to analyze the role of Financial Apps as a medium of financial management literacy education. The use of Financial Apps is increasingly widespread and provides convenience for people in managing finances. Through a literature study, this research reveals that financial literacy has a high relevance to financial management skills. Individuals with good financial literacy tend to be wiser in planning, managing and controlling their finances. In this case, Financial Apps play an important role in improving financial literacy by providing features that make it easier for users to record transactions, create financial reports, and analyze financial performance.

Digitalization has played a significant role in improving capital market inclusion literacy in Indonesia. In the era of digital transformation, financial literacy is an important element for people to manage their finances wisely and maximize the use of investment products. This study aims to examine how digitalization affects people's investment behavior through increasing financial literacy and accessibility of financial services. Using a literature study method, this article collects information and data from various sources to explore the impact of digitalization on investment behavior. The results show that financial literacy allows people to understand the risks and opportunities in the capital market, while financial inclusion ensures easier access to financial services. Digitalization accelerates investment adoption, especially among people who were previously less educated about the capital market.

This study explores the dynamics of digital investment in Indonesia within the framework of Islamic economics. The rapid advancement of technology has facilitated the growth of Sharia-compliant investments through digital platforms, making investment more accessible to the Muslim population. This research categorizes several prominent types of Sharia-compliant digital investments, including Online Sharia Mutual Funds, Sharia-Compliant Stocks, UMKM Crowdfunding, Digital Gold, and Online Sharia Property. Each type is evaluated based on its adherence to Islamic principles, legal regulations, and associated risks and opportunities. The study finds that while digital investment platforms offer considerable accessibility and inclusivity, ensuring Sharia compliance remains a challenge amid evolving regulations and technological innovations. Furthermore, the study addresses the regulatory frameworks that oversee these investment types, such as POJK regulations and MUI fatwas, which play a crucial role in maintaining compliance. This research contributes to the ongoing development of Islamic digital finance in Indonesia, providing insights for regulators, platform providers, and investors who seek to expand Sharia-compliant digital investments responsibly.

This research discusses the influence of financial technology (Fintech) on the financial management of Generation Z, a generation that is familiar with digitalization and has a consumptive lifestyle. Generation Z, which accounts for around 27.94% of Indonesia's population, exhibits financial behaviors that tend to be more concerned with wants than needs. Through a literature review, this research explores how Fintech affects Generation Z's financial behavior, including the challenges that arise, such as shopping addiction and debt risk. Fintech offers easy access to financial services, such as digital payments, investments and online lending, allowing Generation Z to manage their finances more flexibly. However, their low financial literacy may result in suboptimal financial management. This study highlights the importance of financial literacy as a key factor to help Generation Z achieve sustainable financial well-being and respond to the challenges of Fintech development in the digital era

This research aims to determine the implementation of Minister of Trade Regulation No. 51/m-dag/per/7/2015 concerning the prohibition on imports of used clothing in Indonesia and the legal implications for consumer protection based on legal certainty in Indonesia. This research was conducted using a type of normative legal research with two types of approaches, namely the Statutory Approach and the Conceptual Approach. Based on research results, the implementation of Minister of Trade Regulation Number 51/M-DAG/7/2015 of 2015 concerning the prohibition on the import of used clothing is only limited to providing guidance and supervision and does not make recommendations to stop the business activities of trading imported used clothing to law enforcement authorities. The facts that occur in Indonesia state that there is still a lot of imported used clothing being bought and sold in markets and thrift shops, meaning that the implementation of the trade minister's regulations has not been implemented optimally. Legal Implications of the Implementation of Regulation of the Minister of Trade Number 51/M-DAG/PER/7/2015 concerning the Prohibition of Importing Used Clothes for consumer protection based on legal certainty gives rise to vague norms and conflict of norms which results in the absence of legal certainty. This is because the trade minister's regulations cause multiple interpretations and conflict with the finance minister's regulation number 6/PMK.010/2022, so that the rights and obligations to protect consumers are not guaranteed through these regulations.