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This research aims to examine the influence of professional ethics on the improvement of public accountants’ integrity in Indonesia. Professional ethics is a crucial element in maintaining the quality and credibility of audited financial statements. The study employs a quantitative descriptive approach, with data collected through questionnaires distributed to public accountants across various Public Accounting Firms (KAP) in Indonesia. Data analysis was conducted using simple linear regression. The results reveal that professional ethics—including principles such as integrity, objectivity, competence, confidentiality, and professional behavior—have a significant effect on the integrity of public accountants. A determination coefficient of 57.4% indicates that more than half of the variation in integrity can be explained by the application of professional ethics. These findings emphasize the critical role of ethical practices in strengthening public trust and supporting the stability of the national financial system. This study contributes to the development of ethical oversight and professional conduct standards for public accountants in Indonesia.

This study aims to analyze the effectiveness of educational financing management at Central Java State Vocational High Schools, especially in allocating funds for students from low-income families. The background of this study is based on the importance of an efficient, transparent, and targeted financing system in creating inclusive and quality education. This study uses a qualitative approach with a case study method and was conducted on April 25, 2025. Data were collected through interviews and reinforced by information from the school's official website. The results of the study indicate that budget planning and allocation have been systematically arranged based on the priority scale of student needs. However, the effectiveness of fund allocation in supporting superior programs still needs to be improved. Budget evaluations are carried out periodically, but do not yet include indicators of impact on student achievement and work readiness. Supervision is carried out internally and externally, but is still constrained by strict administrative procedures. This study suggests the need to strengthen the impact-based evaluation system and increase the flexibility of budget use policies to be more responsive to the real needs of students.  

The rapid advancement of digital technology has led to significant changes in how people conduct financial transactions, particularly the shift from cash payments to digital methods that are viewed as more efficient, faster, and safer. This study aims to analyze differences in the frequency of using three types of financial transactions cash, e-wallets, and bank transfers in daily life. A quantitative descriptive-comparative approach was applied, involving 47 respondents selected through purposive sampling. The instruments were tested for validity and reliability before analysis. Data were examined using the Friedman test to assess differences in usage frequency among the three methods. The findings show a significant difference in frequency, with e-wallets being the most used, followed by bank transfers, and then cash. These results suggest that people now prioritize convenience, speed, and accessibility in financial activities. The implications highlight the need for financial institutions and payment providers to enhance digital security systems and improve service accessibility. Small business operators are encouraged to adapt to changing consumer preferences that increasingly favor digital payments. Furthermore, improving digital financial literacy is essential to support broader financial inclusion. This study also provides recommendations for policymakers to expand access to digital financial services, especially for underserved communities.

This Community Service was carried out in Kampung Baru,jalan Timor Raya KM 8 Kelurahan Oesao,kecamatan Kupang Timur. Kabupaten Kupang on June 16, 2025 with the aim of increasing public understanding of Financial Technology (FinTech) as part of digital financial literacy. The activity began with a pre-test to identify the community's initial knowledge, continued with the delivery of material through an interactive lecture method, a simulation of the digitalization of the payment system using QRIS, and ended with a post-test and a question and answer session. The material presented included the basic concepts of FinTech, types of digital financial services, digital security, and the benefits and risks of using financial technology. The community showed high enthusiasm, as evidenced by active participation in the discussion and increased understanding based on the results of the post-test evaluation. This PKM activity has a positive impact in raising public awareness and readiness to face the increasingly rapid digital transformation in the financial sector in the future. As a follow-up, the community is expected to be able to learn and utilize FinTech wisely in everyday life, especially in digital transactions and personal financial management.

This research aims to analyze the strengths, weaknesses, opportunities, and threats (SWOT) and find out the marketing strategies that can be carried out by Ibnu Sina Islamic Hospital Simpang Empat. The research method used is descriptive qualitative with a case study approach. Data were collected through observation, interviews with hospital management and staff, and documentation studies. The results of the SWOT analysis showed that Ibn Sina Simpang Empat Islamic Hospital has a strategic location, and has been accredited with 5-star plenary twice. Weaknesses found include not having a complete permanent doctor, not being able to refuse policies from the Regional Government, limited hospital land making it difficult to develop, difficult to make strategic policies related to human resources and finance. medical services that are not updated and others. Opportunities that can be utilized include the many opportunities for cooperation with other companies, the only private general hospital in West Pasaman, a strategic location in the government area, the population of the West Pasaman community of around 441,773, a fairly good community economy, the UHC (Universal Health Coverage) system from the government, and Yarsi branding. Based on the results of the SWOT analysis, this study recommends several strategies to improve the competitiveness of the Ibn Sina Simpang Empat Islamic Hospital, namely with aggressive strategies such as improving financial management, strengthening promotion and marketing, developing the competitiveness of the hospital.

The purpose of this research is to examine the variables that affect stock prices in the commerce and service and consumer products industries that are listed on the Indonesia Stock Exchange.  This research study is quantitative in nature.  The information was taken from annual and financial reports that were posted on the websites of the individual companies as well as the Indonesia Stock Exchange's official website (www.idx.co.id).  The population consists of all 137 consumer products, commerce, and service businesses that were listed on the Indonesia Stock Exchange between 2009 and 2013.  Seventy-seven businesses satisfied the sample requirements based on preset criteria.  Multiple linear regression analysis was used to examine the data.  The findings demonstrate that the three sets of variables—systematic risk, macroeconomic indicators, and firm fundamentals—all significantly and favorably affect stock prices at the same time.  Stock prices are positively and significantly impacted by the following factors, in part: Return on Equity (ROE), Earnings per Share (EPS), Book Value (BV), Net Profit Margin (NPM), and inflation.  In contrast, the market beta, GDP, exchange rate, and BI rate have no discernible effects, but the debt to equity ratio (DER) has a negative and substantial influence.  With an Adjusted R Square value of 62.4%, the study's independent variables may account for a significant portion of stock price fluctuations, with additional factors outside the model influencing the remaining 37.6%.

This study analyzes the implementation of an integrated information system in public services at the Regional Revenue Agency (Bapenda) of Deli Serdang, particularly in the process of managing regional taxes. The research method used is descriptive qualitative, with data collection techniques including observation, interviews, and documentation. The results of the study show that the implementation of the integrated information system provides significant benefits in improving service efficiency, transparency, and taxpayer compliance. However, several challenges such as public digital literacy, data security, and resistance to change remain obstacles in its implementation. Therefore, solutions such as education, strengthening cybersecurity, and human resource training need to be applied to ensure the sustainability of this system. With continuous development, the integrated information system is expected to enhance the effectiveness of government administration and overall community welfare. The integrated information system implemented at Bapenda Deli Serdang also provides various conveniences, including integration with banks and financial institutions that accelerate the tax payment process and allow for real-time monitoring and evaluation of tax revenues. Additionally, the available digital public information services make it easier for the public to access information related to taxes and levies in a more transparent manner. Thus, the application of technology in this system not only increases efficiency but also contributes to improved tax compliance and the optimization of regional revenue.

Corruption is an abuse of power, the impacts of corruption include damaging democratic values, morality, harming the state financial system, violating the social and economic rights of the community and being a threat to the ideals of a just and prosperous society. This can be seen from the cases of corruption that have been successfully uncovered by the KPK, namely the corruption of Pertamina which has been prosecuted at the Central Jakarta District Court. The method used is normative legal research with a statutory regulatory approach. This research aims to prevent significant state losses, ensure the accountability of public officials, and maintain the integrity of the company. In addition, this effort is to create public trust in the management of national energy resources. The results of the study show that this process involves coercive measures recorded in the examination report. The Attorney General's Office is currently examining eight witnesses, including Fitra Eri, in a case of alleged corruption related to the management of crude oil and refinery products of PT Pertamina (Persero)..  

This article aims to analyze the relevance and implementation of Islamic economic principles within the context of a contemporary economic system dominated by capitalist paradigms. The background of this research stems from the global reality marked by wealth distribution inequality, moral crises in business, and social injustices resulting from profit-oriented economic systems. This study employs a qualitative approach using a literature review method, analyzing scholarly works, official institutional reports, and academic studies related to Islamic economics and modern economic challenges. The findings indicate that Islamic economic principles such as social justice, equitable wealth distribution, and the prohibition of riba (usury), gharar (excessive uncertainty), and maysir (gambling) hold strong applicative value in addressing various contemporary economic issues. Concrete implementations of these principles can be observed in the development of Islamic financial systems, digital zakat (almsgiving), productive waqf (endowments), and increasingly innovative and technology-responsive Islamic banking services. The discussion also reveals that Islamic economics can serve as an ethical and sustainable alternative to capitalism and socialism, particularly in terms of distributive justice and economic stability. Despite facing challenges in literacy, regulation, and technological infrastructure, Islamic economics has significant growth potential through collaboration among academics, practitioners, and policymakers. The conclusion of this study affirms that Islamic economic principles can serve as a transformative solution for the global economic system if applied adaptively, innovatively, and inclusively.

One of the applications of annuities in society is a credit financial instrument. In the credit system there are many risks, so this study is to compare the installment system according to the fastest and longest sample periods in credit with the ordinary annuity method system and maturity, in addition this study aims to see the movement of installments using flat interest and effective interest. The calculation results for a loan of Rp 17,915,000, within 11 months with 24% interest show the largest total interest on the flat interest type of Rp3,941,300 and the smallest total interest on the annuity interest due of Rp1,825,879. Meanwhile, the calculation of the second sample with a loan of Rp17,915,000, within 35 months with an interest of 17.32% obtained the largest total interest on the flat interest type of Rp9,050,055, with the smallest total on the effective interest type of Rp4,339,610, but only slightly different from the total interest on the annuity due of Rp4,347,542. From these results, creditors are advised to choose a credit in a period of 11 months with an annuity due, because the interest paid is much smaller than the 35-month period.

Murder has a major impact on the victim and his family in terms of psychology, social, and economics. Therefore, it is only right that the victim and his family are given protection and equal attention as given to the perpetrator in the judicial process. However, in practice, the criminal justice system is still focused on the perpetrator and the criminalization process while the rights and attention of the victim and his family tend to be sidelined. This study aims to analyze the psychosocial impact on the victim and his family and the extent to which the guarantee and implementation of the protection of the victim's rights related to the case in Decision Number 448/Pid.B/2023/PN Serang. The method used in this study is empirical yuridical based on data obtained directly through interviews. The results of this study indicate that the victim's family from the case in Decision Number 448/Pid.B/2023/PN Serang experienced long-term psychological trauma, social stigma against the victim's partner because of the case's connection to infidelity, and economic difficulties due to the loss of the main source of income. In addition, there is also fear and insecurity about the occurrence of similar crimes in society. During the judicial process, the position of the victim and his/her family is merely an instrument needed to ensnare the perpetrator while their rights such as financial compensation, mental rehabilitation, and legal protection tend to be ignored. A more significant role for the victim as a subject entitled to recovery and legal protection will reflect a just and humane criminal justice system.

This study is motivated by the current need for research on pesantren management using the Balanced Scorecard approach, which is essential to identify areas that require improvement in order to increase public interest. Innovative institutions have the opportunity to adopt the Balanced Scorecard as a strategic management system for managing long-term strategies. The research employs a qualitative method and was conducted at Pondok Pesantren Anharul Ulum Soko Plumpungrejo Kademangan Blitar and Pondok Pesantren Bustanul Mutaallimat Dawuhan Kauman Kepanjen Kidul in Blitar City. Data collection techniques include participant observation, in-depth interviews, and documentation. Data analysis techniques involve data condensation, data display, and conclusion drawing or verification. The findings reveal that target setting to build public interest is carried out through several measures. First, institutional development involves transforming pesantren from a salafi model into an integrated institution equipped with formal education facilities. This transformation includes requiring students to reside on-site and implementing strict selection processes to maintain the quality of the pesantren. Additionally, programs and curricula are designed to align with community needs by considering feedback from prospective students' parents, many of whom desire a combination of formal education, pesantren learning, and Quran memorization. Furthermore, the performance of pesantren in building public interest is measured through four perspectives: financial perspective, customer satisfaction perspective, internal business process perspective, and growth and learning perspective.

The purpose of this study is to determine the effect of apparatus competence, internal control and financial systems on fraud prevention in the management of village fund financial reports in Rokan Hulu Regency. In addition, this study also tests individual morality as a moderating variable for the relationship between internal control and financial systems on fraud prevention in the management of village fund financial reports in Rokan Hulu Regency. This research design uses a quantitative approach with the type of primary data that is the sample of village officials from 139 villages in Rokan Hulu Regency. The sample determination was done using the Cluster random sampling technique. The minimum sample in this study was 246. The data analysis technique used in this study uses SEM (Structural Equation Modeling) with the help of IBM-Amos software. The results of this study indicate that internal control and financial systems have an effect on fraud prevention, but the competence of the apparatus does not have an effect on fraud prevention. In addition, individual morality is not able to moderate the effect of the competence of the apparatus and financial systems on fraud prevention. However, it is able to moderate the effect of internal control on fraud prevention.

The implementation of educational financial management is crucial as part of the commitment to progress that is the focus of this study, with the aim of examining financial management based on the principles of effectiveness, efficiency, transparency, and accountability in the 'Aje Kendor Sekolah' program using Public Financial Management Theory and Policy Implementation Theory. This study uses a qualitative research method with Creswell's case study approach. The research findings indicate that budget management aligns with formal procedures, but planning is not yet fully participatory. The reporting system is structured, but community involvement in oversight remains symbolic. The presence of collaboration among various stakeholders has not addressed the shortages in facilities and funding. Therefore, these shortages need to be addressed to encourage sustained school participation in the future.

This study aims to evaluate the transparency and effectiveness of the use of the 2025 Regional Revenue and Expenditure Budget (APBD) in flood management in DKI Jakarta Province. Although the provincial government has allocated a large budget, the problem of flooding is still an annual issue that has not been resolved. Using a qualitative case study approach and George C. Edward III's policy implementation theory as an analytical tool, this study examines four key variables: communication, resources, implementer disposition, and bureaucratic structure. The results of the study indicate that policy implementation faces various obstacles such as communication with minimal public participation. Limited technical and human resources, implementer caution due to bureaucratic pressure, and weak integration between agencies. This study concludes that the problem of flooding in Jakarta is not only related to technical aspects, but is also a reflection of the suboptimal regional financial governance and sustainable and accountable public policy implementation system.

This study aims to analyze the marketing strategies, operational mechanisms, and key challenges faced by the Multipurpose Cooperative (KSU) BONA MANDIRI JAYA. A qualitative research approach was employed, utilizing in-depth interviews, direct observation, and document analysis as data collection methods. The results show that the cooperative adopts a direct marketing strategy targeting underserved and remote areas, combined with a personalized approach in monitoring its clients. Despite its growth, the cooperative encounters several challenges, including limited capital, low member financial literacy, non-performing loans, and the need to adapt to digital transformation. To overcome these obstacles, the cooperative implements credit restructuring policies and intensive field monitoring. The study recommends strengthening institutional capacity and adopting digital systems to enhance the sustainability and efficiency of cooperative operations.

The implementation of sharia accounting in business practice has become increasingly significant amidst the growing awareness of Islamic values in economic activities. Sharia accounting is not merely a financial recording tool but also a system that upholds principles of justice, transparency, and accountability in accordance with Islamic teachings. However, its application in the business world still faces several challenges, such as limited understanding among business actors, a lack of qualified human resources, and the uneven adoption of sharia accounting standards. This study aims to identify the main challenges in implementing sharia accounting and propose practical solutions in terms of regulation, education, and system innovation. Using a qualitative approach and literature review, the findings indicate that strong collaboration between regulators, academics, and business practitioners is essential to build a sustainable sharia accounting ecosystem that aligns with modern business needs.

This research was conducted to analyze and understand the performance of the company PT Tjiwi Kimia Tbk with the Dupont system as an analytical tool. The data used in this study are secondary data, namely the company’s financial statements sourced through the IDX with the observation period 2020-2024. In the analysis conducted, it was found that the performance of the company PT Tjiwi Kimia in 2020-2024 was not good. This is because although the company showed a good ability to manage sales profitability (NPM) in several years and control the use of good debt (declining EM), the lack of efficient use of assets hindered the company’s ability to generate optimal returns for shareholders which resulted in a low ROE value. In signaling theory, a declining Equity Multiplier trend indicates a positive signal to investors regarding prudent debt management and more controllable financial risks. However, the low ROE value indicates a negative signal that the company needs to improve to increase investor confidence in profitability prospects.

Technological advancements in the financial sector have led to various innovations, one of which is the SPayLater service, which allows consumers to make purchases using a deferred payment or installment system. In practice, this system raises various questions regarding the validity of transactions from the perspective of Islamic Economic Law, particularly in terms of compliance with the principles of sale and purchase contracts, as well as the potential presence of riba (usury) and gharar (uncertainty).This study aims to examine the validity of SPayLater transactions by analyzing the contracts used, potential violations of the principles of murabahah, ijarah, or qardh, and the extent to which this service complies with the conditions and pillars of sharia-compliant sale and purchase. The approach used is qualitative, analyzing Islamic legal literature, fatwas issued by Indonesia’s National Sharia Council (DSN-MUI), as well as case studies of SPayLater services in Indonesia. The findings indicate that SPayLater transactions have the potential to involve riba if there are non-transparent additional charges. Furthermore, late payment penalties and unclear contracts may give rise to gharar, which could render the transaction invalid under Islamic law. Therefore, it is necessary to modify the contracts to better align with sharia principles and to enhance transparency in the payment mechanisms in order to avoid elements of riba and gharar.

This study aims to evaluate and develop SISKEUDES implementation in Sindangheula Village through the lens of Everett M. Rogers' Diffusion of Innovation theory. Using a qualitative descriptive method, data were collected through interviews with the village head and financial affairs officer. The findings indicate that SISKEUDES has been adopted primarily due to its relative advantage in replacing manual systems, resulting in more structured and accountable financial management. However, the complexity of the system, particularly in terms of technical usage and cognitive adaptation, presents challenges for village apparatus with limited digital literacy. The study highlights that successful adoption depends not only on the innovation's superiority but also on institutional readiness and continuous support. It concludes that while SISKEUDES brings significant improvements, its sustainability requires regular training and the institutionalization of digital competence within the village governance system.