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This study investigates the connection between Environmental, Social, and Governance (ESG) factors that can impact a company's financial and operational performance. The research looks at how stakeholder and legitimacy theories can help explain the effects of the variables used in the study. Additionally, the study makes a unique contribution to the existing research on ESG and performance by examining the link between ESG and firm performance over ten years. Furthermore, the study explores the relationship between ESG and operational performance in SMEs in Guizhou. This provides valuable insights into how ESG can impact the performance of SMEs. ESG provides a comprehensive framework for businesses and investors to address environmental, social, and corporate governance issues. It promotes integrating economic and social benefits for sustainable corporate management and financial investment development. The number of respondents for this study was 380 enterprises from Guizhou. The results of this study show that parents’ purchase intention on training courses for their children would be impacted by their transformational leadership, organizational innovation, and social capital.

This research aims to evaluate the performance of management of transfer funds from the central to regional government and its impact on development in Central Kalimantan Province. The method used is descriptive analysis with a qualitative and quantitative approach to measure effectiveness, efficiency and accountability in managing these funds. The research results show that the management of transfer funds in Central Kalimantan has been implemented quite well, but there are still several obstacles in the aspects of budget absorption and supervision. The impact of transfer fund management on regional development can be seen from improvements in infrastructure, education and health. However, to achieve more optimal results, it is necessary to increase the capacity of local human resources and a more effective monitoring system.

This study aims to determine the influence of Financial Literacy and Financial technology on MSMEs in Malaka Regency, Betun City, both partially and simultaneously.  This study used a type of Quantitative Descriptive research and this research used an Associative approach. The sample in this study is 47 MSMEs in Betun City. The sampling technique uses the Simple Random Sampling method. The data collection technique in this study used the Questionnaire Dissemination technique with Likert Scale measurement scale. Data analysis techniques in this study use hypothesis tests (t test and F test), and Coefficient of Determination. Data management in this study uses SPSS (Statistical Product and Sevice Solution) software. The results of this study prove that Financial Literacy and Financial technology together have a positive and significant effect on MSMEs in Malaka Regency, Betun City.

Financial literacy is one of the important skills that must be possessed by individuals, especially students, based on situations that require the ability to manage their personal finances. This research uses a qualitative approach with a focus on semi-structured interviews to gather information. The research participants were 12 students with different ages, genders, universities, study programs and faculties. The results of the analysis from interviews showed that students who live in boarding houses or with their parents can apply financial literacy for financial management, even without realizing it. However, financial literacy is more applied to students who live in boarding houses.

The government implements the Regional Management Information System (SIMDA) with the aim of facilitating financial management to achieve reliable financial reports and as a reference in decision-making. The purpose of this study is to identify the impact of user understanding, top management support, and user interest on SIMDA implementation. The research adopts a quantitative approach by collecting primary data through questionnaires distributed to 72 respondents from 24 Regional Device Organizations (OPD) in Langsa City, using purposive sampling method. Data analysis is conducted through multiple linear regression using IBM SPSS 25 software. The study results indicate that user understanding has a significant impact on SIMDA implementation, while top management support and user interest do not have significant individual impacts. However, overall, user understanding, top management support, and user interest collectively have a significant impact on SIMDA implementation.

This research aims to analyze the effectiveness of the mixed economic model in controlling financial system stability in 7 emerging market countries. Where the monetary policy variables are the money supply and interest rates. Then the microprudential variables are Return On Equity and Return On Assets, the macroprudential variables are Capital Adequacy Ratio and Non Performing Loans. The financial system stability variables are the inflation level and exchange rate. The data analysis model in this research is the Simultaneous model. This research uses secondary data or time series, namely from 2019 to 2023. This analysis is significant for controlling the financial system by ensuring the data meets normality assumptions through the Jarque-Bera test, which allows for more precise financial planning and risk management decisions. The absence of autocorrelation effects, as proven in the residual test, also strengthens the reliability of the model in understanding market trends. The Two-Stage Least Squares method in simultaneous regression analysis provides in-depth insight into the relationship between economic variables such as the inflation rate and the exchange rate, supporting effective economic policy making. Understanding the elasticity of key variables to the inflation rate and exchange rate is also important for optimizing risk control strategies and financial resource allocation.

This research investigates the impact of corporate governance practices on the financial performance of banks. By analyzing data from various banking institutions, the study reveals that effective governance mechanisms, such as board diversity and regulatory compliance, positively influence profitability and risk management. The results provide insights into how banks can enhance their performance through improved governance structures.

Empowerment of Micro, Small, and Medium Enterprises (MSMEs) is a crucial strategy for enhancing business capacity and family economic welfare. This community service activity employed a participatory approach and continuous mentoring to actively involve MSME actors in all stages, from planning, training, to evaluation. The results indicate an increase in MSME actors' understanding of proper business management, systematic financial recording, and effective marketing strategies. Additionally, technical skills improved, including the ability to maintain daily cash books, income-expenditure reports, and manage operational costs and business capital. The impact of this activity is reflected in increased income, family economic stability, and enhanced economic independence of MSME actors. These findings highlight that MSME empowerment through a participatory approach and sustained mentoring contributes to family economic improvement, community economic resilience, and inclusive, sustainable local economic development

This study aims to explore the perceptions of management students at Universitas Islam Bandung (UNISBA) regarding Islamic banking. A qualitative approach was employed, utilizing in-depth interviews and focus group discussions for data collection. The results indicate that students' understanding of the principles of Islamic banking varies, with some students demonstrating a strong grasp due to formal education, while others exhibit limited awareness. Additionally, factors such as religious beliefs and financial literacy significantly influence their perceptions. Experiences with Islamic banking products also vary, with many students expressing a preference for conventional banks due to convenience. This research suggests the need for enhanced education and marketing strategies by Islamic banks to attract the attention of the younger generation.

Comparative analysis between sharia and non-sharia financial reports has become an increasingly relevant topic in the context of continuously developing global financial markets. In this study, we evaluate the differences in approaches, principles, and practices underlying these two types of financial reports. The results of the analysis highlight the implications of these differences in financial practices, economic growth, and financial market inclusivity. The discussion also highlighted the potential for collaboration between the two types of finance to produce innovation and best practices in financial and investment management.    

This study aimed to find out whether Good Corporate Governance and Risk Management affected reputation with financial performance as an intervening variable in the case study of Bank Central Asia Syariah. In addition, this study also aimed to test whether financial performance variables mediatd the relationship between each variables. The sample used in this research was Bank Central Asia Syariah's quarterly and annual reports published for 2017-2022. The method used was a quantitative approach with data analysis using smartPLS, the data used was secondary data. The research results showed that Good Corporate Governance has significant effect on reputation.Good Corporate Governance has not is proven significant to financial performance. Risk management has proven to have a significant effect on reputation. Risk management has a significant effect with a negative influence on financial performance. Financial performance has proven to have a significant effect on reputation. The path test showed that financial performance is unable to mediated Good Corporate Governanceon and risk management on reputation.   Keywords: GCG, Risk Management, Reputation, Financial Performance

Tjiwi Kimia Tbk Paper Factory, the world's leading producer of pulp, paper and paper products, has an important role in the national economy. Financial ratio analysis highlights a company's financial health, focusing on liquidity, solvency, activity, and profitability. The aim of this research is to understand and assess the company's financial health and measure overall financial performance. From this research, it can be seen that ratio analysis shows liquidity fluctuations, a significant decrease in profitability, and a lack of efficient use of assets. Although the company's solvency remains maintained, the main challenge lies in operational efficiency and profit growth in proportion to the increase in assets. In conclusion, a more effective strategy is needed in debt management, increasing operational efficiency, and optimizing asset use to improve overall company performance

The main problem in this research is what factors influence customer decisions in choosing BRI Bank Britama Savings Products in Fatukoa Village. The aim of this research is to see and explain what influences the decisions of Fatukoa Village customers in saving with Britama Savings Products. This type of research uses descriptive qualitative research. The data sources in this research are primary data and secondary data. Where data collection uses interview, observation, and documentation techniques. determining informants using Purposive Sampling, totaling 6 people. The time and place of the research was carried out in the 2023-2024 academic year, on a number of customers who live in Fatukoa Village, Kupang City. The results of this research explain that the factors that influence customers' decisions in choosing Britama Bank BRI savings products are influenced by cultural factors because cultural influences play a key role in customer decisions. The socialization process from the experience of being a customer for eight years, the use of banking products since the beginning of college, and the management of business transactions are the main factors in choosing Britama Savings. Social Factors due to the existence of reference groups, both from friends and family, have a big impact. Suggestions from friends about the benefits of interest rates and easy access to BRI Bank's online services, as well as recommendations from wives who are BRI Bank customers, are taken into consideration in the decision to save on Britama Products. Personal Factors due to Age, life cycle stage, work and economic environment are factors personal influences on product choices. The decision to save in BRI Bank Britama Products is based on long-term goals, investment, financial discipline, and economic considerations as well as income that can be invested, and Psychological Factors because the motivation for opening a Britama Savings account is related to biogenic and psychogenic needs, such as increasing pension funds, long-term investment, increasing financial discipline, and building savings habits. Trust and positive attitudes towards Britama products, supported by the reputation and security of BRI Bank, also play a key role in decision making. Apart from that, information from reference groups, socialization experiences, economic considerations, and trust in banking institutions are key factors that shape customer decision behavior.

This research aims to determine the situation of financial recording and the information management system in the Raudlotul Qur'an Islamic boarding school, then produces a proposal for a financial information management system in the form of an accounting information system design by SAK ETAP and ISAK 35 which has been adapted to the conditions of the boarding school. A single case study approach was applied and carried out observations, interviews, literature studies, and documentation of the data. The research results obtained were that treasurers recorded using the single entry method, there was no clear division of duties and authority among the treasurers, financial recording and reporting were not carried out in an orderly and consistent manner. Therefore, the researcher proposes the division of duties and authority of the treasurer, a flow chart of receipts and disbursements, the evidence to be available for each transaction, proposed account and financial report formats. Key words: accounting information system, Islamic boarding school financial reports, SAK ETAP, ISAK 35, accountability.  

It is expected that UMKM will become a leading economic sector in order to achieve its building goals. This is due to the fact that UMKM is one of the few businesses that can thrive in challenging economic conditions. Due to this, in order for UMKM to be able to continue, UMKM has to have sound financial management practices. The first is having accurate financial knowledge and the ability to create financial reports that are needed to formulate business strategies that will eventually emerge. The financial performance of East Sudimara Culinary MSME in Ciledug, Tangerang does not reflect a sound financial performance. Training and mentorship outcomes, such as basic accounting and financial report writing, raise MSME actors' knowledge of the value of the information collected.

This research aims to determine the role of financial inclusion in increasing the income of ikat weaving MSMEs in the sub-district, determine the role of financial inclusion in the development of ikat weaving MSMEs in Nita sub-district and find out what factors hinder the management of economic potential and development of ikat-weaving MSMEs in Nita sub-district. The research used is a case study. The research approach used is descriptive qualitative. The data sources used are primary data and secondary data, where data collection uses observation, interview and documentation study techniques. The data analysis techniques used are data reduction, data display, and conclusions. The results of the research show that the economic potential that can be managed and which is most prominent in Nita sub-district is the tourism potential in the form of ikat weaving. Efforts made by ikat weaving businesses to reduce unemployment are by opening employment opportunities for people who have skills in weaving.

The purpose of this study was to determine the effect of Islamic financial literacy, lifestyle and self-control on financial management behavior in FEBI UIN Sulthan Thaha Saifuddin Jambi students. The method used is quantitative method, using SPSS 29. The sample in this study were 95 samples of students from class 2020, 2021, and 2022 by distributing questionnaires. The results showed that there was no significant influence between Islamic financial literacy on financial management behavior, with a tcount < ttable value, namely (1.498 < 1.986) or Sig> a (0.05) value, namely 0.137> 0.05. There is a significant influence between lifestyle on financial management behavior, with a tcount> ttable value, namely (2.645> 1.986) or Sig value < a (0.05), namely 0.010 < 0.05. There is a significant influence between self control on financial management behavior, with a tcount> ttable value, namely (5.090> 1.986) or Sig value < a (0.05), namely 0.000 < 0.05. There is a joint influence between the variables of Islamic financial literacy, lifestyle and self control simultaneously on financial management behavior with a value of 0.001 <0.05 and a value of fcount> ftabel (36.916> 3.10.).

The objective of this study is to assess the financial performance of job training institutions with regards to the attainment of organisational objectives. This study used a qualitative methodology to assess the efficacy of managing financial resources within institutions. It focuses on important financial indicators, including liquidity, solvency, profitability, and efficiency. The study collected and analysed historical financial data from multiple job training institutions to ascertain the correlation between financial performance and the institution's capacity to accomplish its strategic objectives. The research findings indicate that institutions exhibiting robust financial performance are more proficient in conducting training programmes that align with labour market demands, extending the scope of their services, and guaranteeing long-term operational viability. 

This research aims to examine the influence of fintech payments, financial socialization and financial experience on financial management behavior. This research uses quantitative descriptive methods. The population in this study were active students at Muhammadiyah University of Sidoarjo, totaling 12,730 students and used a purposive sampling technique. The sample was determined using the Slovin formula and a sample of 99 respondents was obtained. The research data source is primary data. The analysis technique uses Partial Last Square with Smart PLS 3.0. The research results show that fintech payment, financial experience and financial socialization partially have a significant effect on financial management behavior.

Financial ratio analysis is one way to assess a company's financial performance. This research aims to determine the financial performance of UD. Rubama. The research uses financial management theory based on measuring instruments Debt to Assets Ratio, Debt to Equity ratio, Return On Investment and Return On Equity. The approach used in this research is a descriptive research approach. The samples in this research are UD's balance sheet and profit and loss report. Rubama for the 3 year period 2018-2020. The data analysis technique used in this research is descriptive data analysis technique, namely collecting data, classifying it in such a way as to obtain a clear picture of the facts that exist as a reality in the object under study. The research results show that the company's financial performance as measured by the solvency ratio (Debt to Assets Ratio) and (Debt to Equity Ratio) is good, because there is an increase in the amount of debt and is followed by an increase in the amount of assets every year and the company is able to emphasize funding using its own capital. The results of the profitability ratio analysis show that the company's ability to generate profits in terms of Return on Investment is good, because the profits are quite high in terms of asset turnover. Meanwhile, in terms of Return On Equity, the company is also good because the company has not been able to maximize its capital to produce optimal net profits, the average during the research period was 36%.