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In line with the development of higher information technology, resulting in people easily accessing all information, especially in shopping online, investing online, making online loans and gambling online, this certainly requires strong household financial management. Conducting digital financial literacy education in the community is one solution to reduce the impact of errors due to improper management and to reduce the gap between understanding financial literacy and financial inclusion in the community. With the delivery of digital financial literacy education, it is hoped that the community will be able to manage household finances wisely.

The Indonesian Banking Industry chooses a significant influence on the country's finances and economic growth when compared to other economic entities that are in deficit. In addition to running a business, the banking industry It also seeks to support national growth to improve the economy. The company's ability to meet its financial obligations and generate profits indicates that the company's condition is good. This study aims to determine and analyze the effect of Capital Adequacy Ratio and Loan to Deposi Ratio on Return On Assets. This study uses descriptive quantitative data design and type. Researchers collect, classify, and analyze sample data using purposive sampling techniques. The data used is secondary data in the form of company financial reports obtained from the official website of the Indonesia Stock Exchange. The results of research and hypothesis testing partially Capital Adequacy Ratio has a significant effect on Return On Assets with a tcount value of 4.076> ttable 2.00030 and a significance value of 0.001 <0.05. Loan to Deposit Ratio has a significant effect on Return On Assets with a tcount value of 3,676> ttable 2,00030 and a significance value of 0.001 <0.05. The results of research and hypothesis testing with an Fcount value of 12,062> Ftable 3.15 and a significance value of 0.001 <0.05 from the Capital Adequacy Ratio and Loan to Deposit Ratio simultaneously have a positive and significant effect on Return On Assets in private banks listed on the Indonesia Stock Exchange for the 2019-2022 period.    

The research aimed to analyze how the implementation of the Accounting Information System (AIS) can improve financial efficiency and security at Rindu Lokaria Cafe which currently still manages finances manually. The method used in this research involved qualitative analysis through interviews and direct observation of the financial process at Rindu Lokaria Cafe. This research found that the lack of understanding and implementation of AIS at Rindu Lokaria Cafe led to inaccuracies in recording transactions, difficulties in inventory management, and high risks to financial data security. The results of this research stated that effective AIS implementation as proven to provide several significant benefits, including reduced errors in recording, increased operational efficiency, and better protection of financial data. AIS can hel Rindu Lokaria Cafe improve its financial performance and minimize the risks associated with manual management. This research suggest that Rindi Lokaria Cafe and other MSMEs in Indonesia consider implementing AIS as a strategic step to improve their financial efficiency and security, which will support their business growth and sustainability.

The research for this thesis is entitled: "Customer Satisfaction Analysis of PT Service Quality. Federal International Finance East Surabaya Branch Using the Servqual Method.” The purpose of this research is to determine the quality of services provided at PT. Federal International Finance East Surabaya Branch towards all customers seen from the 5 dimensions of service and to find out the efforts made to improve service quality at PT. Federal International Finance East Surabaya Branch to retain customers. The analytical tool used in this research uses the Servqual method. From the research results, it is known that the gap for the Physical Evidence dimension has a gap value in the third item of -0.08, namely that employees look neat & professional. The reliability dimension has a gap value in the first, fourth and fifth items, namely if an employee promises to do something within a certain time period, then they actually carry it out at -0.06, employees provide services according to the promised time at -0.46 , and FIFGROUP keeps its data error-free by -0.40. The responsiveness dimension has a gap value in the first and third items, namely that employees will tell customers exactly when service will be provided at -0.04, and employees are always willing to help customers who come at -0.12. The guarantee dimension has a gap value in the second item, namely that customers will feel safe when making transactions of -0.04.    

Financial management by the Bahara Village Government is one form of implementing the Village Government's authority to manage village assets, but this has not yet shown optimal implementation because there are still problems in managing village finances, namely: The Village Government is less than optimal in discussing and preparing Cost Budget Plans (WED). Making village financial plans still involves wasteful costs. The research objective to be achieved is to determine the effectiveness of village financial management by the Bahara Village Government, Panjalu District, Ciamis Regency, Fiscal Year 2022. The results of the research are that the effectiveness of village financial management by the Bahara Village Government, Panjalu District, Ciamis Regency, Fiscal Year 2022 has not been implemented optimally. Therefore, the Village Government should be more aware of the aspirations conveyed by the community, providing more firmness for supervisors and workers to pay attention to every direction and managerial time.

Financial management by the Bahara Village Government is one form of implementing the Village Government's authority to manage village assets, but this has not yet shown optimal implementation because there are still problems in managing village finances, namely: The Village Government is less than optimal in discussing and preparing Cost Budget Plans (WED). Making village financial plans still involves wasteful costs. The research objective to be achieved is to determine the effectiveness of village financial management by the Bahara Village Government, Panjalu District, Ciamis Regency, Fiscal Year 2022. The results of the research are that the effectiveness of village financial management by the Bahara Village Government, Panjalu District, Ciamis Regency, Fiscal Year 2022 has not been implemented optimally. Therefore, the Village Government should be more aware of the aspirations conveyed by the community, providing more firmness for supervisors and workers to pay attention to every direction and managerial time.

The higher a person's financial literacy, the greater the level of utilisation of financial products and services. Expenditure management can take advantage of financial literacy so that it can maintain finances in meeting its needs, and good financial conditions will reflect economic growth that continues to increase. The purpose of this study is to determine the effect of financial literacy on economic growth with indicators such as balance of payments, investment, total loans, savings, money supply and interest rates. With the vector autoregression (VAR) analysis method which results in that the balance of payment variable has a mutual effect on investment. Then investment and economic growth are also influenced by savings and money supply and affect interest rates and the amount of loans. So as to limit the risk of financial literacy failure in the financial system, it is necessary to increase financial risk with product innovation in the financial sector.

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.

This study aims to determine the effect of profitability, working capital and company age on firm value in property and real estate sector companies listed on the Indonesia Stock Exchange for the period 2019 - 2022. The data used in this study was obtained from financial report data and annual reports obtained from the IDX and Yahoo Finance websites. The population in this study are property and real estate sector companies listed on the Indonesia Stock Exchange. This research sample used 54 companies in the property and real estate sector. The analysis technique used in this research is a multiple linear regression analysis test using the Statistical Package for the Social Sciences (SPSS) version 22 program. Based on the results of this research, it shows that profitability has a positive and significant effect on company value, while working capital and company age do not influence on firm value.

SIDJIE is a Micro, Small and Medium Enterprise (MSME) engaged in food and beverage, especially coffee drinks. This place provides various types of food and drinks. On this occasion, through community service activities carried out to help MSMEs through several programs offered and have been compiled and discussed with interested parties. Starting from debriefing and assistance in preparing financial reports and digitizing promotions was chosen as an effort to help develop these MSMEs. After this activity, it is hoped that SIDJIE will find it easier to see the financial condition of its business so that in the future it can be even better at managing its business finances. Furthermore, with the marketing digitalization program, it is hoped that it will be able to increase public knowledge of this coffee shop business and indirectly increase SIDJIE's sales.

SIDJIE is a Micro, Small and Medium Enterprise (MSME) engaged in food and beverage, especially coffee drinks. This place provides various types of food and drinks. On this occasion, through community service activities carried out to help MSMEs through several programs offered and have been compiled and discussed with interested parties. Starting from debriefing and assistance in preparing financial reports and digitizing promotions was chosen as an effort to help develop these MSMEs. After this activity, it is hoped that SIDJIE will find it easier to see the financial condition of its business so that in the future it can be even better at managing its business finances. Furthermore, with the marketing digitalization program, it is hoped that it will be able to increase public knowledge of this coffee shop business and indirectly increase SIDJIE's sales.

The banking industry has a very important role in a country's economy. One of the things related to the banking sector is operational activities towards the environment. The increasing environmental damage that occurs is a form of human indiscipline in managing natural resources. Therefore, efforts that banks can make to implement environmentally friendly practices in their operational activities are green banking by considering the 5P aspects, namely People, Planet, Partnership, Peace and Prosperity. Even though banks do not contribute directly to environmental pollution, sectors that carry out business activities cannot possibly operate if they do not have capital to finance their operations and one of the financial institutions that provides capital in the form of financing is banks. So, indirectly banks play an important role in environmental sustainability. This research aims to investigate the impact of green banking on financial inclusion and the growth of Islamic banking in Indonesia. The data analysis method employed is the Seemingly Unrelated Regression (SUR) method. The research approach is associative/quantitative, utilizing secondary data obtained and processed from annual reports and sustainability reports available on the official websites of the respective companies. Additionally, references from scientific journals and previous studies on selected Islamic banks are used. The sample includes PT. Bank Central Asia Sharia Tbk, PT. Bank KB Bukopin Syariah Tbk, PT. Bank Mega Syariah Tbk, PT. Bank Muamalat Indonesia Tbk, PT. Bank Panin Dubai Syariah Tbk, and PT. Bank National Retirement Savings Account Sharia Tbk, covering the period from 2019 to 2023.

The purpose of this study is to analyze the effectiveness of green financing in sustainable financing for home industry players in Pematang Serai Village. Green financing is a financing scheme or lending to business actors that is environmentally friendly. Based on Government regulations to be able to receive financing with a green financing scheme. To achieve industrial, social and economic advantages to reduce the threat of global warming and prevent other environmental and social problems, the goal is to shift the goal to a competitive low-carbon economy, so that it can strategically promote environmental investment in various areas of business/economy. The research data is sourced from the results of interviews with industrial homes in Pematang Serai Village, Tanjung Pura District, Langkat Regency, North Sumatra Province. as borrowers/customers of the Green Financing Program with the help of questionnaires so that the questions in the interview are more systematic. Sampling was carried out using proportionate random sampling technique. The data analysis used was: Descriptive Statistical Analysis and Binary Logistic Regression Analysis. The results of the study explained that green credit and green technology partially did not have a significant effect on green finance in Pematang Serai Village, Tanjung Pura District, Langkat Regency, while green product innovation partially had a significant effect on green finance in Pematang Serai Village, Pematang Serai Village, Tanjung Pura District, Langkat Regency.

The purpose of this study is to find out the form of financial statements and to find out the implementation of ISAK No.35 in the Financial Statements at the Great Mosque of Surakarta. The method used is descriptive qualitative data analysis. The data source uses primary and secondary data collected by researchers using interview, observation and documentation techniques. The researcher conducts data analysis by collecting data, reduce, presenting with the final stage of drawing conclusions. The results of the study show that the financial records of the Great Mosque of Surakarta are known to have a surplus and cash deficit every month. Analysis of the implementation of ISAK No.35 for the preparation of mosque financial statements was not found in the presentation standards carried out in 2023. At the end of the research to prepare the financial statements of the Great Mosque of Surakarta through the implementation of ISAK No.35, a more structured and detailed financial report was made for the entire mosque's finances, not only in terms of cash income and expenditure in the research.

This study analyzes the compliance, transparency, and accountability levels in the campaign finance reports of Party X in South Sumatra, focusing on the management of campaign fund receipts and expenditures. Utilizing a qualitative case study approach, data was gathered through document studies, observation, examination of campaign fund financial reports, and a review of literature on regulations and best practices in campaign fund accountability. Findings indicate efforts toward compliance with existing regulations, yet significant challenges remain in achieving optimal levels of transparency and accountability in campaign fund management. Factors such as insufficient understanding of applicable regulations, lack of awareness regarding the importance of transparency, and complex political pressures and interests often hinder progress. Implications suggest the need for campaign finance reform and increased commitment from stakeholders to enhance integrity and accountability in the political process.

The fishermen face two seasons, namely the fish harvest season and the famine season, where these two seasons greatly affect the income earned by fishermen. In the fish harvest season, fishermen earn relatively large incomes, while in the lean season, fishermen earn relatively little income so that fishermen need to have a strategy in carrying out family financial planning. The purpose of this study was to analyze the financial planning strategies of fishermen's families during the lean season and the fish harvest season. This study uses descriptive qualitative research methods with the number of research respondents of 10 fishermen in sibolga and data collection techniques through in-depth interviews. The results showed that during the fish harvest season, the family's financial planning strategy was to save and serve as business capital. Meanwhile, during the family season, the family's financial planning strategy is a coping strategy by reducing daily expenses and increasing income.

The purpose of this study is to see how the understanding of financial planning, financial management, and the implementation of PSAK 109 impact the way zakat organizations in Madiun Karesidenan report their finances. This research is quantitative and uses multiple linear regression analysis. The research shows that the implementation of PSAK 109 does not affect the financial reporting of zakat organizations; instead, the understanding of financial planners and financial managers improves financial reporting. This shows that financial planners and financial managers still do a poor job in understanding and implementing Islamic financial accounting standards (PSAK 109). This study suggests that financial planners and financial managers should be trained and educated about PSAK 109. In addition, zakat organizations should be trained and assisted in the implementation of PSAK 109 to obtain accountable financial statements

Climate change represents one of the most critical challenges of the 21st century, demanding immediate and coordinated global action. While various mitigation policies have been developed, including cap-and-trade schemes and carbon taxes, they often fail to fully address ethical concerns, such as equity, justice, and responsibility. This study explores the potential role of Islamic economic principles in strengthening climate change mitigation policies. Islamic economics, grounded in values like justice (Adl), stewardship (Khilafah), and communal responsibility, offers a moral framework that can enhance global efforts to combat climate change. Through a policy review and comparative analysis, the study examines the alignment of Islamic economic values with existing secular climate policies, highlighting their ability to address social and environmental injustices that often arise from traditional approaches. Additionally, the study discusses the practical applications of Islamic finance instruments such as Green Sukuk, Zakat, and Waqf, demonstrating their potential to fund sustainable projects. The integration of these Islamic values into international climate frameworks is shown to offer ethical and inclusive solutions, promoting a more just distribution of the burdens and benefits of climate action. This paper concludes by recommending that Sharia-based frameworks be incorporated into global climate policies and highlights the importance of future research in understanding the role of religious ethics in climate change mitigation.

This study aims to analyze the effect of tax incentive policies on taxpayer compliance at SMK Muhammadiyah 08 Medan, especially in the Micro, Small, and Medium Enterprises (MSMEs) sector. MSMEs have an important role in the national economy, but tax compliance is still a major challenge. The government through the Regulation of the Minister of Finance (PMK) Number 44 / PMK.03 / 2021 provides tax incentives in the form of final Income Tax (PPh) payments PP 23 for MSMEs during the Covid-19 pandemic, with the aim of easing the burden on business actors and increasing tax compliance. However, the implementation of this policy still faces obstacles, such as low taxpayer understanding of tax incentives and the tax digitalization process. This study uses a qualitative descriptive method with data collection through interviews, observations, and analysis of related documents. The focus of the study is directed at the effectiveness of tax incentive policies and the implementation of tax digitalization on increasing MSME taxpayer compliance at SMK Muhammadiyah 08 Medan. The results of the study show that although tax incentives provide significant benefits for taxpayers, many MSME actors have not utilized them optimally due to the lack of socialization and understanding of this policy. In addition, the implementation of tax digitalization helps simplify the process of reporting and paying taxes, but MSMEs still face technical obstacles such as access to technology and digital knowledge. This study concludes that strengthening policy socialization, tax training, and increasing access to technology for MSMEs is needed to support the effectiveness of tax incentives and tax digitalization in increasing taxpayer compliance. These findings can be a basis for the government to improve tax policies that are oriented towards MSMEs.

The purpose of this study is two parts, namely: Assessing the obstacles that hinder businesses in implementing financial recording and difficulties in preparing financial reports in accordance with the Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM). Preparing financial reports for Micro, Small, and Medium Enterprises (MSMEs). This study uses a qualitative method with a case study method. The conclusion is that the bag craftsman owned by Mrs. Indra Suriyanti has not been able to prepare financial reports and carry out the accounting cycle properly, this is due to the limitations of the owner as the person responsible for the finances of business activities who do not understand and the absence of human resources who are experts in the field of accounting to be involved in providing insight and training to the owner.