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The research titled "Analysis of the Effectiveness and Efficiency of the Use of the Parish Budget of the Holy Spirit Nelle" aims to analyze the level of effectiveness and efficiency in the use of the budget at the Holy Spirit Nelle Parish during a specific reporting period. The analysis is conducted by comparing the activity targets and budget with the actual realization. The results show that the average effectiveness of activities is only 45.95%, indicating that most activities have not been optimally achieved. Meanwhile, the efficiency of budget utilization is recorded at 29.48%, which shows a low level of spending compared to the allocated funds. These findings indicate a gap between the planning and implementation of parish programs. Some programs have not been realized at all despite having a budget allocated. Therefore, improvements are needed in program planning, adjustments in budget allocations according to implementation capacity, as well as strengthening the monitoring and evaluation system to enhance accountability and financial performance of the parish moving forward.

As a major contributor to GDP and job creation, Micro, Small, and Medium Enterprises (MSMEs) play an important role in the Indonesian economy. The purpose of this study is to evaluate the extent to which MSME business actors are able to support tax compliance while maintaining their business continuity through the implementation of the Income Tax (PPh) Article 23 policy. in the form of services, rent, profits, interest, and royalties are subject to PPh Article 23 tax. The implementation of the Income Tax Article 23 policy using taxation theory, public policy theory, tax law theory, and public management theory, this study uses a descriptive analysis methodology. The impact of the implementation of this tax on the financial and administrative aspects of MSMEs is examined, as well as the efficiency of the tax deduction system in increasing tax compliance. The results of the study, the application of a final rate of 0.5% based on PP No. 23 of 2018 and the supporting deduction / collection method in the PPh Article 23 policy, help ease the tax burden for MSMEs. The source deduction scheme has succeeded in increasing state revenues and ensuring tax compliance. There are still issues regarding the effectiveness of this policy, especially related to administrative compliance, such as processing certification, which is required to obtain a lower final rate. The main obstacles are literacy among MSMEs, lack of knowledge about the tax administration process, and the possibility of double taxation for MSMEs that do not have certificates are the main challenges noted. have not utilized the available incentives optimally due to lack of awareness and familiarity with the policy. This study concludes that in order to increase the effectiveness of the Income Tax Article 23 policy for MSMEs, significant efforts need to be made, such as tax education, simplification of administration, and strengthening supervision. The suggestion that can be given is that this policy can provide the greatest benefits for the growth and sustainability of MSME businesses which are the foundation of the national economy.  

Mathematical logic is a branch of science that studies the principles of logical reasoning and how to judge the truth of a statement. This article discusses the role of mathematical logic in everyday life, especially in education, technology, and finance. Mathematical logic has been proven to help improve critical, analytical, and systematic thinking skills, making it easier for individuals to solve various problems more effectively and efficiently. In the world of education, mathematical logic supports the development of rational, argumentative, and problem-solving skills, and is an important foundation in the science and mathematics curriculum. Teachers can leverage this logic to encourage students in building consistent reasoning and logical argumentation. In the field of technology, mathematical logic is the foundation in the development of modern computing systems, such as algorithms, programming, artificial intelligence, and data structures. Without mathematical logic, digital systems such as search engines, software, and applications cannot function optimally. In finance, mathematical logic plays a role in budget strategy, investment decision-making, statistical analysis, and rational risk management. With a good understanding of logic, individuals and institutions can make more wise and measurable financial decisions. Although his contribution is large, there are still many people who do not understand the basic concepts of mathematical logic. This can be overcome through more inclusive education, contextual approaches, and interactive learning based on real problems, both in schools and non-formal environments. This study emphasizes the importance of mathematical logic as a foundation in supporting a more rational, efficient, and structured life in today's modern era. Increasing mathematical logic literacy can be a national strategy to create a society that thinks critically, is competitive, and ready to face global challenges.

In order to provide financial access to groups in society that are not yet fully served by formal financial institutions, cooperatives have become very important. LKMS Amanah Berkah Nusantara Cooperative is one example of a sharia cooperative, with a non-profit model and a strong social orientation, this cooperative is here to be a solution to financial problems in the business being run. The cooperative needs to be more adaptive in strategizing its development in the face of changes in the current external environment. This research uses the Matrix Space approach, measuring four dimensions, namely financial strength, competitive advantage, industry strength and external environmental stability. As a result, Amanah Berkah Nusantara MFI Cooperative is in an aggressive strategy position as shown through the calculation of space coordinates (X = 4; Y = 0.67), which means that the cooperative has significant strengths in industrial strength and fairly good environmental stability, although it still faces challenges in terms of internal efficiency and technological competitiveness. The most recommended strategy is an active growth strategy that includes regional expansion outside the sub-district, strengthening the inetrnal digitalization system, and differentiating services through intensive assistance to customers

Bankruptcy regulations in Indonesia, particularly in Law No. 37 of 2004 on Bankruptcy and Suspension of Debt Payment Obligations, are often contentious due to the absence of strict limitations on the filing of bankruptcy petitions. This has the potential to ensnare debtors who are still financially solvent, overriding the principle that bankruptcy should be the last resort in debt settlement.  Law Number 37 Year 2004 on Bankruptcy and Suspension of Debt Payment Obligations only requires the existence of two creditors with debts that are due and collectible through simple proof. This study aims to analyze in depth the legal arrangements and determination of insolvency in Law Number 37 of 2004. By using a normative juridical research method, as well as a statute approach that focuses on Law Number 37 of 2004 concerning Bankruptcy and Suspension of Debt Payment Obligations and other related regulations, secondary data will be collected through literature studies. Insolvency is defined as a condition where the debtor's total debt to all creditors exceeds the value of all its assets, otherwise known as a state of inability to pay. In Law No. 37 of 2004 on Bankruptcy and Suspension of Debt Payment Obligations, the term "insolvency" differs from commonly used terms, such as balance sheet insolvency, which means debts exceeding assets, or cash flow insolvency, which means the inability to pay debts due to liquidity.  Unlike the practice in the common law system, the determination of insolvency in Indonesia does not involve mandatory financial audits or court decisions based on independent financial analysis.

The development of the Islamic financial industry in Indonesia has shown significant growth, both in terms of institutions, products, and public participation. However, public doubts remain regarding the level of Sharia compliance of these financial products. Halal certification is a crucial instrument for ensuring that a financial product truly complies with Sharia principles. This study aims to analyze the urgency of halal certification for Islamic financial products and its implications for consumer trust from a Sharia economic law perspective. The research method used is qualitative with a normative-juridical approach through a literature review of laws and regulations, fatwas from the National Sharia Council (DSN-MUI), and previous research findings. The results indicate that halal certification for Islamic financial products plays a strategic role in increasing transparency, accountability, and public trust. However, there is regulatory overlap between Law Number 33 of 2014 concerning Halal Product Assurance and the provisions of the Financial Services Authority (OJK). Therefore, harmonization of regulations and strengthening oversight by the Sharia Supervisory Board are crucial steps in ensuring the integrity of the Islamic financial system.

This study aims to evaluate the financial performance of four cement companies listed on the Indonesia Stock Exchange (IDX) during the 2013 period. To achieve this, a descriptive quantitative approach was employed, utilizing purposive sampling. Data for the study was gathered from annual financial reports, which were publicly accessible through the official websites of the IDX and the individual companies. The analysis was carried out using the Du Pont System, a method that decomposes return on equity (ROE) into its components to assess the financial performance of the companies. The results of the analysis reveal that PT Inisial A exhibited the strongest financial performance among the four companies, demonstrating superior efficiency, profitability, and leverage. Following PT Inisial A, PT Inisial X performed moderately well, showing stable financial health but with some room for improvement in certain areas. On the other hand, PT Inisial Y and PT Inisial Z displayed the weakest performance, with PT Inisial Z facing significant challenges in maintaining profitability and managing its assets efficiently. This study’s findings provide valuable insights for investors, as it highlights the financial strengths and weaknesses of the companies involved, assisting them in making more informed investment decisions. Additionally, the results can serve as a reference for other companies within the cement industry, allowing them to identify areas for improvement and potential strategies for enhancing their financial performance. Furthermore, the research may contribute to future academic studies on corporate financial performance, particularly in the context of the cement industry in Indonesia. Overall, this research is expected to benefit both practitioners and academics by providing a comprehensive analysis of the financial status of the companies in question.

Compared to other Islamic financial institutions, Islamic cooperatives are one type of financial institution that is still less known in the community. This can be seen from the lack of familiarity of the term sharia cooperative to our society. This research is a qualitative research, in accordance with the object of study, this type of research is included in the category of library research, which is a systematic approach to collecting, analysing, and evaluating relevant information from various academic sources. By 2022, there were 3,912 active sharia savings and loan cooperatives (KSPPS) in Indonesia. This indicates a significant expansion in the number of Islamic cooperative institutions during this period when compared to the previous period, when there was a Covid-19.There needs to be an Islamic cooperative development strategy in Indonesia in order to optimise the role of Islamic cooperatives in improving the MSME sector in Indonesia.The element of need that is the main key in the development strategy of Islamic cooperatives in Indonesia to improve MSMEs is the need for strong support in the legal aspects of Islamic cooperatives (positive law and sharia law).

Taxes are responsible for providing services and development to the community because the country’s main income comes from taxes. However, the low level of taxpayer compliance is a significant challenge. This study aims to examine how the implementation of e-tax improves taxpayer compliance in Indonesia. The researcher used a descriptive qualitative approach method by analyzing various previous journal studies. The results of the study indicate that among the  many benefit provided by e-tax, there are still obstacles in the implementation of e-tax among the taxpayer. Public awareness which is still minimal is the main challenge in implementing taxes electronically. Limitations and gaps in infrastructures that affect internet connections in their implementation make it difficult to access the DJP Online Portal. Technological developments also increase vulnerability to security, the government is required to guarantee the security of taxpayer financial data. The influence of tax implementation that affects taxpayer compliance with E-Filling. Tax payment not only covers building but also law enforcement in the field  of motor vehicle taxation. Currently the E-Samsat system has begun to be implemented which provides convenience in the tax payment process. To optimize this e-tax system, there are several strategies in the form of developing and improving the e-Filling system, providing comprehensive tax services. With a structured approach, e-tax has great potential to support digital tax reform and can improve administrative efficiency and also strengthen the country’s fiscal foundation as a whole.

The profession of bank employees is an honorable one and carries great responsibility in maintaining the stability of the financial system and public trust. In carrying out their duties, bank employees are subject to legal protections and strict banking codes of ethics. However, in reality, violations of the code of ethics do sometimes occur, caused by various factors ranging from weak internal supervision to a lack of understanding of professional ethics itself. Therefore, this research aims to examine in depth the conceptualization of professional ethics for bank employees. The research method used is library research and internet searching. Data collection techniques were carried out by reviewing various sources of information, such as legal books, scientific journals, legislation, and other credible sources relevant to the issues studied. The results of the study indicate that the code of ethics for bank employees is a set of moral principles that serves as the foundation of personal integrity and professional behavior.

This research aims to analyze the trade-off between unemployment and inflation, as well as government policies from an Islamic perspective. Inflation and unemployment issues remain primary challenges for governments in maintaining economic stability. Unlike conventional economic perspectives that accept the trade-off between these two variables, Islamic economics offers a more integrative and holistic approach. Using a literature review method, this study analyzes various literature related to the relationship between unemployment and inflation from both conventional and Islamic economic perspectives. Research findings reveal that in conventional economics, the Phillips Curve depicts a trade-off between unemployment and inflation in the short term, though its validity is questioned in the long term. In contrast, from an Islamic economic perspective, there is no dichotomy between reducing unemployment and controlling inflation, as both can be addressed simultaneously through a just economic system aligned with Sharia principles. Islamic economics offers solutions through strengthening the real sector, profit-sharing financial systems, and implementing zakat, infaq, and waqf instruments that can create employment without generating inflationary pressures. This research provides insights into government policies that align with Sharia values in addressing current macroeconomic challenges.

The development of the Islamic economy globally continues to show an encouraging increase. However, in Indonesia, Islamic financial literacy and inclusion are still relatively low. One of the main challenges is the gap between theoretical understanding and application of Islamic financial products, especially among Gen-Z students. This study aims to evaluate students' level of knowledge about Islamic finance and their tendency to manage their personal finances, as well as identify factors that hinder the use of Islamic financial services. This study used a descriptive qualitative method with data collection techniques through questionnaires. A total of 77 students from Universitas Pendidikan Indonesia (UPI) became respondents in this study. The results obtained show that although students have a fairly good level of literacy and high interest in the Islamic financial system, it has not been followed by real practice in everyday life. The findings emphasize the need to increase educational efforts, utilize digital media more effectively, and strengthen the accessibility of Islamic financial services among the younger generation.

This study aims to explore the role and impact of the development of digital payment systems, particularly the Quick Response Code Indonesian Standard (QRIS), on the financial management practices of out-of-town students in the 2024 cohort. Using a descriptive qualitative approach and data collected through open-ended questionnaires distributed to 50 students of the Accounting Study Program at UPI, the research examines sources and management of monthly funds, the influence of QRIS on consumptive behavior, the role of QRIS in daily transactions, the handling of unexpected expenses, and students' financial awareness. The results indicate that QRIS is widely used for daily spending transactions, especially for purchasing food and beverages, due to its practicality and convenience. However, the findings also suggest a tendency for increased consumptive behavior among students who use QRIS. Nonetheless, a small portion of students reported that QRIS facilitates easier control over spending through visibility of balances and transaction histories. This study highlights the importance of financial literacy alongside the adoption of digital payment technologies to optimize students' financial management.

This research analyzes the role of Islamic business ethics in investment decisions in Islamic financial institutions. The background is the rapid growth of the Islamic economy, so that Islamic values such as the prohibition of riba/gharar/maisir, fairness, and transparency become important as a foundation for fair and sustainable investmentsfile. The objective is to explore how sharia principles influence the selection process and investment decisions. The method used is a comprehensive literature study, with literature analysis from books, journals, and academic publications related to Islamic economics. The main findings show that Islamic financial institutions incorporate Islamic ethical values into their investment practices: Islamic banks exercise supervision by the Sharia Supervisory Board and specific codes of conduct; Islamic mutual funds and capital markets apply screening through the Sharia Securities List and DSN-MUI fatwas; Islamic fintech refers to DSN fatwas and emphasizes transparency of fees as well as fairness of return distribution. In conclusion, the integration of Islamic ethical values in the investment process helps build a sustainable and fair Islamic investment system, by emphasizing honesty, fairness and social responsibility in every investment decision.

The suggestions put forward are: Law enforcement against counterfeit money distribution crimes must require a structured and comprehensive strategy. One important step is to increase the capacity of law enforcement officers, including the police, prosecutors, and judges, through special training on counterfeit money crimes. Improving digital forensic and counterfeit money detection capabilities, including the use of the latest technology. This increase in competence will help officers identify the perpetrators' modus operandi and speed up the investigation process. In addition, the formation of a special unit or task force that focuses on handling counterfeit money cases can also strengthen the effectiveness of handling cases in the field. Then community involvement in preventing counterfeit money circulation must be optimized through broad public education regarding the characteristics of genuine and counterfeit money and reporting procedures if suspicious money is found. This awareness campaign can be carried out through mass media, social media, and cooperation with educational institutions. In the digital era, the use of information systems and technology such as counterfeit money databases and money circulation tracking systems is also an effective solution. By involving all elements of government, law enforcement, financial institutions, and the community, law enforcement against counterfeit money distribution crimes can be more effective, fair, and have a long-term impact.

Corporate crime within PT Permodalan Nasional Madani (PNM) Palu Branch reflects the vulnerability of state-owned financial institutions to practices of abuse of authority and violation of the law by internal elements. This case caused state losses and damaged public trust. This research aims to analyze the criminal sanctions and obstacles faced by law enforcement officials in cracking down on corporate crime, as well as formulating solutions for handling it. This research uses a normative juridical approach with the support of empirical data from cases in the Palu District Attorney's Office. The results show that criminal sanctions against individual perpetrators have been applied, but have not yet touched on aspects of institutional corporate responsibility. The main obstacles in law enforcement include limited evidence, the complexity of the organizational structure, the apparatus' lack of understanding of corporate law, and external pressures that interfere with the independence of the investigation. Suggestions include the need to increase the capacity of investigators in forensic audit and corporate law, strengthening the internal monitoring and whistleblowing system at PNM, and collaboration between law enforcement agencies. Thus, law enforcement against corporate crime can be carried out more effectively, fairly, and able to prevent the recurrence of similar crimes in the future.

This study aims to describe the application of Red Flags Analysis in detecting potential financial statement fraud in the Indonesian capital market, using a descriptive qualitative approach through a literature review from various secondary sources. The results show that Red Flags Analysis is effective in identifying various fraud indicators, such as financial statement anomalies, delayed report publication, doubtful audit opinions, and consistent deviation patterns observed among publicly listed companies in Indonesia. The findings also emphasize the critical role of collaboration among auditors, regulators, and company management in building a proactive and ethical oversight system. The comprehensive application of this method significantly contributes to strengthening transparency, enhancing accountability, protecting investors from fraud risks, and ultimately improving the quality of the national capital market.    

This study aims to evaluate the impact of zakat on improving people's welfare in Indonesia. Zakat, as one of the financial instruments in Islam, plays an important role in reducing poverty and improving social welfare through equitable distribution of wealth. The findings of the study indicate that the distribution of zakat has a significant impact on improving the quality of life of beneficiaries, especially in terms of fulfilling basic needs such as education, health, and economic stability. In addition, zakat has also been proven to reduce poverty rates and reduce income disparities in society. The success of zakat is greatly influenced by professionalism in its management, accuracy in distributing to those in need, and transparency of zakat management institutions. These results emphasize the importance of strengthening the zakat management system and cooperation between institutions so that zakat can function optimally as a tool for economic empowerment and equalizing welfare in Indonesia.

The problem of this research is how the implementation of the management control system in TOSERBA MMTC and what strategies are carried out to improve competitiveness in TOSERBA MMTC. The purpose of this study is to determine how the implementation of the management control system in TOSERBA MMTC and to determine what strategies are carried out to improve competitiveness in TOSERBA MMTC. This research method uses a qualitative approach. The data analysis techniques used are data reduction, data presentation and drawing conclusions. The results of the study TOSERBA MMTC has implemented a structured management control system at three levels: strategic, operational, and financial. Strategic involves quarterly planning based on historical data; operational combines computerized information systems and a collaborative work culture; while finance applies tiered authorization and bottom-up budgeting, which has successfully reduced budget deviations by 22%. To improve competitiveness, MMTC carries a hyperlocal strategy by selling 45% local products, digital transformation such as WhatsApp Business and dynamic discount systems, and marketing through local social media and digital loyalty programs, which have proven effective in increasing sales and customer retention.

Along with the rapid development of the digital era, data privacy is now one of the most valuable assets for individuals and organisations. The increase in the use of information and communication technology also has the impact of increasing the potential for data breaches. Personal data, which includes information such as names, addresses, phone numbers, and financial data, is often a target for irresponsible parties. Data breaches can result in financial loss, reputation, and even threats to individual safety. Therefore, it is important to understand and implement effective protection measures to safeguard data privacy in this digital era. This paper reviews the urgency of personal data protection and security, the various challenges that arise, and the efforts that can be made to maintain the confidentiality of personal information. Using a qualitative approach, data is obtained from various literature sources and relevant case studies. The findings of this study indicate the need to raise awareness of the importance of safeguarding personal data, both at the individual and institutional levels, in order to prevent misuse of information. In addition, this research also suggests a number of strategies that can be implemented to strengthen the privacy data security system.