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This research analyzes the legal development of Islamic banking in Indonesia and Malaysia through a comparative law approach. Islamic banking has become an important component of the global financial system, yet its growth varies across countries. Indonesia's Islamic banking industry, while experiencing significant progress in recent years, still faces regulatory and institutional challenges. In contrast, Malaysia has emerged as a global hub for Islamic finance due to its integrated regulatory framework, strong government support, centralized Shariah compliance system, and established human resource development. This study employs normative legal research using primary and secondary legal sources, and applies comparative legal theory. The findings highlight the importance of legal harmonization, centralization of fatwa authorities, active government involvement, and comprehensive infrastructure development in supporting the growth of Islamic banking. Lessons from Malaysia's experience can serve as valuable references for Indonesia to enhance its Islamic banking industry and improve its competitiveness in the global market.

The State Revenue and Expenditure Budget (APBN) is a fundamental fiscal policy instrument for realizing national development and public welfare. This study aims to analyze the correlation between APBN management and Indonesia’s economic growth, focusing on the effectiveness of government spending and oversight of budget misappropriations. Based on the 2023 audit report by the Supreme Audit Agency (BPK), financial losses due to APBN mismanagement reached IDR 8.2 trillion, highlighting the weakness in financial oversight and transparency. Using a descriptive qualitative approach, this study explores the significance of budget efficiency and the implementation of APBN’s fiscal functions in supporting macroeconomic stability. The findings suggest that government spending significantly influences economic growth, yet its effectiveness is heavily dependent on robust monitoring systems and sound fiscal strategies. Therefore, strengthening fiscal transparency and supervision is crucial to prevent state losses and promote equitable development.

In the framework of Islamic economics, which places a strong emphasis on social justice and ethics, fiscal policy is crucial in controlling a nation's economy. The necessity to comprehend how fiscal policy can be executed in line with sharia principles in order to attain public welfare serves as the backdrop for this study.  This study's goal is to investigate the connection between Islamic economics and fiscal policy and evaluate how it affects the general welfare. The approach is library research, which involves gathering and examining a variety of works pertaining to Islamic economics' fiscal policy. The findings demonstrate how fiscal policies rooted in Islamic principles, like zakat and charity, can promote equitable and inclusive economic growth. In the Islamic system, fiscal policy fosters social and spiritual peace in addition to financial welfare. To sum up, fiscal policies that adhere to sharia principles can establish a just, durable, and advantageous economic structure that benefits all societal levels. Therefore, in order to attain economic stability and overall welfare, it is crucial that the government execute fiscal policies that are consistent with Islamic beliefs.

This article aims to analyze the role of forensic auditors in the process of proving corruption crimes in Indonesia, as well as the quality of evidence produced by forensic auditors in supporting law enforcement. This study uses a normative legal approach with legislative analysis and a comparative approach. The results of the study indicate that forensic auditors play a very significant role in detecting, uncovering, and preventing corruption through investigative auditing. Forensic auditors are not only involved in the process of gathering evidence related to financial crimes but also serve as expert witnesses who provide strong evidence in court. The quality of evidence provided by forensic auditors depends on their professional competence and the application of systematic analysis techniques, as well as the importance of collaboration with other law enforcement agencies. There is a need for improved regulation, ongoing training, and closer synergy between forensic auditors and legal institutions to strengthen the eradication of corruption in Indonesia.

Regulation PER-05/PJ/2019 is a fiscal regulation issued by the Directorate General of Taxes (DJP) as an effort to strengthen the governance and accountability of zakat institutions in Indonesia. This regulation governs the procedures for issuing certificates for zakat management institutions so that the zakat paid by muzakki can be deducted from gross income for tax purposes. This study aims to analyze how PER-05/PJ/2019 is implemented by zakat institutions, the extent to which this regulation enhances reporting and transparency, and the various obstacles encountered during its implementation. With a qualitative approach and descriptive method, this research found that PER-05/PJ/2019 encourages zakat institutions to meet administrative requirements, conduct external audits, and perform regular financial reporting, thereby enhancing professionalism and public trust. However, the main challenges are still faced by small zakat institutions, such as limited human resources and financial information systems. Nevertheless, this regulation opens up opportunities for zakat institutions to become more professional, transparent, and accountable, as well as strengthening the integration between the zakat and tax systems in Indonesia.

This research uses the Fraud Control Plan (FCP) as a moderating variable to explore how human resource competency, internal control systems, and internal supervision affect regional government financial reporting. Due to financial reporting transparency and accountability issues, public sector corruption remains rampant, prompting the study. A quantitative approach was used using moderated regression analysis. Lampung Province's Regional Financial and Asset Management Agency (BPKAD) accounting and reporting workers received questionnaires to gather data. The results show that human resource competency, internal control mechanisms, and internal supervision improve financial reporting. The Fraud Control Plan strongly moderates the correlations between human resource competency, internal supervision, and financial reporting quality, but not the internal control system. These findings imply that improving human resource competences, internal supervision, and fraud control may significantly enhance regional government financial reporting openness and accountability.

This research is conducted to comprehensively analyze the legal provisions related to the annulment of arbitral awards in Indonesia based on Law Number 30 Year 1999, identify obstacles in practice, and provide recommendations for strengthening the arbitration system as a reliable alternative dispute resolution. This research is a normative legal study that uses an approach through literature review and statutory analysis. The data used includes primary data in the form of legal literature related to the law, as well as secondary data which includes primary, secondary, and tertiary legal materials. Data collection is done through document study method and literature review. The data analysis was conducted using a qualitative descriptive approach to interpret the legal materials collected. The results of this study indicate that the district court has an important role in enforcing the financial principle of arbitral awards, there are limited opportunities for annulment and efforts to balance the protection of justice and legal certainty in resolving arbitration disputes. Meanwhile, the implications are very significant for the parties as well as the effectiveness and reputation of the arbitration system itself.

Credit Union (CU) Mandiri is one of the cooperative-based microfinance institutions that plays an important role in improving the economic welfare of the community in Pematang Siantar. This study aims to analyze the contribution of CU Mandiri in empowering its members through savings and loan programs, financial literacy training, and micro-business development. The method used in this study is a descriptive qualitative approach, with data collection techniques through interviews, observations, and documentation studies. The results of the study show that CU Mandiri not only provides affordable financing access for low-income communities, but also increases the awareness and ability of its members to manage their finances independently. Through cooperative principles such as solidarity and active participation of members, CU Mandiri has succeeded in creating an environment that supports local economic growth. However, challenges such as low financial literacy and limited capital are still obstacles that need to be addressed systematically.

Village infrastructure is an important foundation for local economic development and improving the welfare of the community in the area. However, the obstacles often encountered include ineffective budget planning, lack of community participation, and weak supervision in budget implementation. Nevertheless, there is potential for improvement through the implementation of an integrated village financial information system and active community involvement in the village development planning deliberation process (Musrenbangdes). This study employs a qualitative approach, utilizing primary data obtained through interviews and secondary data from journal sources and previous research. The results of this study indicate that village infrastructure development through the APBDes begins with the participatory preparation of the RKP, involving RT, RW, and BPD. Funding comes from the APBDes, PAD, and community self-help. The focus of development has now shifted to community empowerment, especially women, through skills training. APBDes management faces challenges in meeting sudden needs and relies on deliberation for solutions. Transparency is maintained through budget publication, and project implementation considers environmental aspects. Evaluations are conducted by the Inspectorate and District Office, while the community also monitors and critiques implementation. Regarding the food security program, there will be a shift in management to BUMDes starting in 2025, pending new regulations. The APBDes covers revenue, expenditures, and financing, with village deliberations as the highest forum for approval. Village funds are considered insufficient, so assistance from the Regional People's Representative Council (DPRD) also plays an important role.

The US dollar has been the main global currency for quite a long time, which has made other countries dependent on the US economy, and has also become a risk for developing countries and global trading partners. In this situation, the BRICS member countries (Brazil, Russia, Cina and South Africa), planned a dedollarization strategy to create a fair international financial system. This studywill examine the strategy by looking at the monetary, technological and geopolitical aspects, and its impact on developing countries such as Indonesia. Using qualitative methods, especially literature studies, the researcher found that although various efforts have been made such as strengthening local currencies and creating inter-country payment systems,the dominance of the dollar countries. The main challenges include the lack of monetary policy alignment, the low level of financial integration between BRICS members and the impact of geopolitical tensions. These implications show that dedolarization is a process that requires a long time, cooperation, economic stability and technological innovation to become a real alternative to be the dominance of the US dollar in the future.

Policy implementation is an effort to realize objectives through operational programs. The Village Government of Siwalan implemented the Village Information System Program (OpenSID) as part of the digital transformation initiated by the Gresik Regency Government under Regent Regulation No. 38 of 2023. This study aims to describe the implementation of OpenSID in Siwalan Village using a descriptive qualitative approach. Data were collected through interviews, observations, and documentation, and analyzed using George C. Edward III’s policy implementation model, which includes communication, resources, disposition, and bureaucratic structure. The findings indicate several challenges in implementation, particularly in communication, limited human and financial resources, lack of incentives, and the absence of standard operating procedures (SOPs). The study recommends improving communication strategies, developing SOPs, strengthening human resource capacity, providing incentives, and upgrading to the premium version of OpenSID.  

Financial innovation plays a crucial role in increasing people's access to economic services, especially in the ever-evolving digital era. Through various forms of innovation such as digital financial services, fintech, mobile banking, and electronic payment systems, people, including those in remote areas—have made it easier to reach banking, investment, and financing services. These innovations help overcome various conventional barriers, such as limited physical infrastructure, high transaction costs, and the unaffordability of formal financial services. In addition, the presence of financial technology also expands financial inclusion by providing products and services that are more flexible, cheap, and easily accessible through mobile devices. This not only encourages local economic growth, but also empowers micro, small, and medium enterprises (MSMEs) to develop their businesses. However, challenges remain, such as the need for financial literacy, consumer data protection, and adequate regulatory oversight. Therefore, synergy between the government, financial institutions, technology providers, and the community is important to ensure that financial innovation can be utilized optimally and sustainably in promoting inclusive economic prosperity. Financial innovation is not just a technological advancement, but a strategic solution towards economic justice.

The life insurance industry plays a strategic role in the national financial system, not only as a provider of protection against life risks such as premature death or critical illness, but also as an instrument of long-term fund accumulation. Increased public awareness of the importance of risk protection has driven significant growth in the number of active policies. This condition has a direct impact on the risk exposure of claims that must be carefully managed by insurance companies. One of the main challenges in risk management is to accurately estimate the number of claims in a certain period, to support premium setting, technical reserve planning, and maintain the company's financial stability. This study aims to examine the use of Poisson regression model in estimating the frequency of life insurance claims based on the number of active policies in life insurance company. The data used is simulative and represents an exponential relationship between the number of policies and claims. The model is analyzed using the Maximum Likelihood Estimation (MLE) approach and evaluated through goodness-of-fit indicators such as deviance, Pearson chi-square, log-likelihood, and Mean Squared Error (MSE). The results of the analysis show that the Poisson regression model can capture the significant relationship pattern between the number of active policies and claims, and provide accurate prediction results. Thus, Poisson regression is proven to be a relevant and applicable statistical method in supporting strategic decision-making in insurance companies, especially in the context of data-driven risk management.

 A brand is one of the most valuable intellectual assets in the business sector, serving not only as a product identity but also as a reflection of reputation and quality. However, the increasing phenomenon of brand infringement indicates the urgent need for stronger and more effective legal protection. Brand infringement brings various negative consequences, including loss of consumer trust, unfair competition, and significant financial losses for brand owners. This study aims to analyze brand infringement from a criminological perspective, identify causal factors, and evaluate the role of law in addressing such violations. The research employs normative legal methods through analysis of statutory regulations, legal and criminological theories, and a literature-based approach using secondary data obtained from books, journals, and legal documents. The findings reveal that criminology provides relevant insights through theories such as Rational Choice Theory, which explains that perpetrators calculate the risks and benefits before committing the violation, and Anomie Strain Theory, which highlights how the inability to achieve economic or social goals legally can drive individuals or groups to commit brand infringement. The classification of violations includes imitation, counterfeiting, misuse, and unlawful exploitation of brand rights. Several causal factors were identified, including weak legal supervision, limited enforcement, and the high consumer demand for cheaper counterfeit products. Furthermore, the study underlines the essential role of the criminal justice system in addressing brand infringement through the enforcement of criminal, civil, and administrative sanctions as regulated under Law Number 20 of 2016 on Trademarks and Geographical Indications. In conclusion, brand infringement is not merely a legal issue but also a criminological problem that requires comprehensive handling through effective law enforcement, stronger supervision, and increased public awareness to protect intellectual property and ensure fair business practices.

This community service activity aims to increase the financial independence of the Women Farmers Group (KWT) in Sudiang, Makassar, through a networking approach and strengthening financial literacy capacity. The main problems faced by the local KWT are the still low understanding of group financial management, limited access to financial information, and dependence on external assistance. Through socialization, training, and interactive discussions, participants were provided with an understanding of the basic concepts of financial independence, simple financial record keeping, collective fund management, and the importance of institutional networks as a sustainability strategy. The results of the activity showed an increase in members' understanding of the importance of financial literacy and the ability to design an internal financial system independently. In addition, strengthening networks with local stakeholders was also started as a first step towards finding a KWT business. The activity concluded with a question and answer session and the presentation of certificates to participants as a form of appreciation and ongoing motivation. Going forward, further mentoring is needed so that the empowerment process can continue to develop consistently. As a follow-up to this activity, a sustainable mentoring strategy is needed so that the understanding and skills that have been acquired do not just stop at the level of knowledge, but can be implemented in real life in the KWT's daily activities. This mentoring can include monitoring the group's financial records, facilitating access to microfinance institutions, and training in building partnerships with external parties such as government, academics, and the private sector. With structured mentoring, KWT is expected to be able to build a transparent and accountable financial management system and support the growth of sustainable, productive businesses. This aligns with efforts to strengthen women's independence in the agricultural sector while contributing to the welfare of families and the wider community.

The aim of this research is to explore the impact of financial literacy, financial inclusion, and locus of control on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) active in Central Java. This study follows a quantitative research approach, which involves testing hypotheses and determining the relationships between variables, allowing for generalization of the results from the sample to the broader population. Quantitative research collects data in the form of numbers or statistics, enabling objective statistical analysis. The study employs clear and standard measuring tools to ensure the consistency and reliability of the collected data. The research begins with a specific hypothesis, which is then tested through systematic data collection and analysis. The results of the study indicate that the variables of financial literacy (X1), financial inclusion (X2), and locus of control (X3) all have a positive and significant influence on the financial performance of MSMEs in Central Java. The statistical analysis shows that the calculated T values are greater than the critical values in the t-table, and the significance values are below the threshold of 0.005, confirming the robustness of the findings. The results also suggest that enhancing financial literacy, promoting financial inclusion, and fostering a strong sense of locus of control among MSME owners can significantly improve their financial performance. These findings have important implications for policymakers and business development programs aimed at improving the sustainability and growth of MSMEs. By addressing these factors, MSMEs in Central Java can potentially achieve better financial outcomes and contribute to the overall economic development of the region. Future research could expand the scope to include more diverse regions and industries to validate and build upon these findings.

This study explores the role of Islamic accounting in advancing the Sustainable Development Goals (SDGs) in Indonesia using a qualitative approach. Data were collected through in-depth interviews with 15 informants—academics, regulators, and practitioners—and analyzed using NVivo software. The findings highlight three critical themes: (1) maqasid al-shariah principles are embedded in regulation but constrained by dual regulatory authority, identified 28 times in the coding; (2) Islamic financial inclusion is expanding through profit-sharing contracts, yet low financial literacy emerged 35 times as the most dominant barrier; and (3) the dual financial system fosters innovation but is hindered by public misconceptions (12) and regulatory overlaps (10). These results demonstrate that Islamic accounting goes beyond normative discourse, functioning as an institutional mechanism that bridges regulatory ethics, literacy, and dual systems. The limitations of this study include its small sample size and qualitative scope, suggesting the need for future quantitative validation. The novelty lies in integrating empirical field data with the SDG framework, providing practical implications for regulators, financial institutions, and academia in aligning Islamic accounting with global sustainability goals.

This study aims to analyze the role of the Quick Response Code Indonesian Standard (QRIS) as a key driver in the development of Financial Technology (Fintech) that contributes to increasing financial inclusion in Indonesia. Using qualitative methods through a descriptive approach, this study focuses on exploring and understanding phenomena related to QRIS implementation and its impact on the national digital financial ecosystem. Research data was obtained through literature studies from various relevant primary and secondary sources, thus providing a strong theoretical and practical foundation. The results show that QRIS functions as a link between cross-platform digital payment ecosystems, enabling interconnection between service providers, and facilitating non-cash transaction processes in a faster, safer, and more efficient manner. Furthermore, QRIS not only supports the development of financial technology in urban areas but also expands the reach of digital financial services to remote areas that were previously difficult to access by conventional banking services. Thus, QRIS plays a significant role in encouraging public participation in the formal financial system and helping achieve the national financial inclusion targets set by the government. This study concludes that QRIS is a strategic instrument in strengthening the foundation of Indonesia's digital economic transformation. Increasing financial inclusion not only impacts equitable access to financial services but also contributes to more inclusive and sustainable economic growth. These findings illustrate that QRIS is a technological policy innovation with strategic value, not only as a transaction tool but also as a driving force for digital financial integration in the era of national economic transformation. QRIS is a strategic tool in realizing national financial inclusion targets and supporting the vision of transformation towards Indonesia's digital economy.

Technological advancements have driven the growth of the financial industry in Indonesia. A more complex financial system provides benefits but also raises issues, such as the rise of illegal investments by business entities without official authorization. Investment involves allocating capital with the expectation of future profits. The growing middle class and economic development in Cangkring Village have increased public interest in investing. Unfortunately, many are tempted by high returns with minimal capital without considering legality. This community service program, as part of the Tri Dharma of Higher Education, aims to educate the public about legally compliant investments. The activities were conducted through lectures and participatory methods. The results indicate that public awareness of investment remains low due to limited financial literacy. Further education is needed to help people distinguish between legal and illegal investments, ensuring they invest safely and in accordance with applicable laws.

This research aims to describe the role of the receptionist in carrying out their duties and responsibilities at Lanta Nice Beach Resort, Thailand, and to analyze the challenges faced during work, especially during the high season. The receptionist plays a vital role as the resort's frontliner, responsible not only for check-in and check-out services but also for handling reservations, promoting events, managing daily financial administration, and assisting with various other tasks beyond the core job description. Based on direct observation and interviews with the management, it was found that a limited number of staff is one of the main challenges, resulting in a high workload for the receptionist. This study also identifies five key strategies to face these challenges: multitasking ability, effective time management, strong interpersonal communication, mastery of reservation systems, and proactive guest service and event promotion. The findings of this research are expected to provide real insights into the dynamics of working in the hospitality industry, particularly in the front office department of a resort.