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Nowadays, the business world is the world that is most often discussed in various forums, both national and international. The many discussions that are often discussed on this issue are the main benchmark for a country's progress. One measure of a country's progress is economic progress and the backbone of economic progress is the business world. The main problem that companies often face in any field cannot be separated from the funds needed, namely capital to finance the company's business, whether used for investment capital or working capital. A company that initially only cares about big profits will quickly do whatever it takes to achieve the desired target without thinking about the impact in the future. However, as time goes by, companies will also realize that every activity carried out must take into account future risks, which of course is the responsibility of the managerial side.    

The mandate of Article 33 of the 1945 NRI Constitution states that the natural wealth contained therein must be managed sustainably for the greatest prosperity of the Indonesian people. It is important to understand that regional autonomy originates from the management of maritime areas, which is the result of the exercise of authority relating to various activities on land. One way to improve people's welfare is by utilizing natural land and sea resources, finance and public services. One of Indonesia's greatest natural riches is natural oil and gas resources (SDA MIGAS). Normative juridical research which aims to study authority, especially the management of OIL and Gas mines in offshore areas under Aceh's special autonomy. This research is based on the diversity of legal science, which results in a normative research approach. Research shows that the law limits BPMA from managing OIL and Gas in Aceh. It is interesting to note that Aceh's OIL and GAS mines, which have large deposits, are located between 12 and 200 nautical miles. One example is the oil and gas location in Simeulue, which is located 20.5 nautical miles. Therefore, BPMA does not have the authority to negotiate, especially in terms of ratifying and signing Cooperation Contract (KKS) agreements. Therefore, laws made by the governor with the approval of the DPRA or DPRK automatically do not apply and become mere rules without action.

A standard known as SAK EMKM regulates MSMEs (Micro, Small and Medium Enterprises).finances. This research aims to apply SAK EMKM as a basis for preparing financial reports for Seblak Prasmanan Bunda MSMEs, which are MSMEs that have developed and should have prepared their financial reports based on SAK EMKM. However, in preparing it, they experienced difficulties or obstacles in preparing financial reports based on SAK EMKM. This research aims to find out and examine what obstacles MSMEs face in preparing simple financial reports based on SAK EMKM. This research uses a qualitative approach using the case study method. The data sources used are primary data and secondary data. The results of the research show that in preparing financial reports, MSME actors have not implemented SAK EMKM due to business actors never receiving socialization, minimal educational background of MSME actors, no regulations related to the implementation of SAK EMKM, low capital to employ expert staff in preparing financial reports and business facilities. Therefore, in this research, a simple financial report was created which can help MSMEs understand how to prepare financial reports based on SAK EMKM.  

Islamic banking in Indonesia has experienced significant growth in recent years, driven by the increasing demand for financial services that comply with Sharia principles and laws. The role of the Sharia Supervisory Board (SSB) is crucial in monitoring and evaluating the compliance of Islamic banks with Sharia principles. This study aims to analyze the effectiveness of Sharia supervision by the SSB in ensuring the operational compliance of Islamic banks with Sharia principles. The research method used is a literature study, collecting and analyzing data from various written sources such as books, journals, and related documents. The findings of the study indicate that the effectiveness of SSB supervision is influenced by the qualifications and understanding of SSB members on fiqh muamalat and modern Islamic finance. Additionally, the SSB plays a role in ensuring that the products and services offered by Islamic banks adhere to Sharia principles through the evaluation of contract structures, transaction mechanisms, fund usage, and profit distribution mechanisms. With effective supervision from the SSB, it is expected that Islamic banking can continue to grow and gain public trust. This research contributes to the development of knowledge and practice in the field of Islamic banking.

This research was carried out with the aim of finding out how to calculate Trend  Analysis (Index Number Series Analysis) in PT Timah Tbk financial reports and how to explain the results of calculations using Trend Analysis (Index Number Series Analysis). The research approach uses a quantitative type using secondary data collected using documentation and literature study methods. By analyzing financial report data at PT Timah Tbk. The technique for collecting secondary data is carried out using documentation techniques. namely by collecting company financial reports from December 31 2020. 2021. 2022. 2023 and March 31 2024. Data is collected from the official IDX website. namely (www.idx.co.id) by downloading . The research results show that the financial trend analysis of PT Timah Tbk from 2020 to 2024 shows significant changes in various aspects of the company's finances. PT Timah Tbk succeeded in increasing its total equity. major challenges in maintaining revenue and cost efficiency led to a decrease in overall profitability. In research. researchers have an interest in time and knowledge. which results in less comprehensive research results and obtaining limited information.

Study This study about policy Islamic monetary , which includes base theoretical , implementation in various countries, as well its impact and effectiveness . Policy Islamic monetary , which is based on principles sharia like prohibition usury , emphasis on sectors real , and principle for result , aim For create stability economy and justice socio-economic . The implementation varies in different countries, with some countries implement it system Islamic finance​ full and others using a hybrid model. Research methods used​ is review literature , which involves collection , analysis , and synthesis various source secondary like books , articles journals , and reports relevant research .​ Research result show that policy effective Islamic monetary in control inflation , pushing growth sustainable economy , and improve stability finance . However , challenges still There is in matter standardization practice between countries and integration with system global finance . This study emphasize importance innovation instrument finance sharia and improvement Work The same international For increase effectiveness policy Islamic monetary future .  

The purpose of financial statements is to provide data that refers to the financial function, achievements (business results) of an organization and adjustments to the financial function of an institution that are beneficial to customers in making financial decisions. The research method used is a quantitative method. This research method uses literature research, which is a technique of collecting records of the use of notes and analyzing theories from various literature related to research. The improvement of Islamic banking through laws, guidelines for Indonesian financial institutions and the fatwa of the Indonesian Ulema Council with the existence of the Sharia-MUI Council is a concrete and tangible step as an effort to realize the dream of mankind for Islamic banking services and products in Indonesia in 2017. in accordance with modern trends. The decline in capital in Muamalat financial institutions shows that this financial group is starting to experience difficulties. Muamalat economic institutions need a capital boom to increase their capital ratio. With this additional capital, it will be able to help capital at Bank Muamalat Indonesia.

This study discusses the capitalization of education and its impact on Islamic education, with a discussion of what is the definition of capitalization of education, Islam's view of capitalization of education, and the impact of capitalization of education on Islamic education. Education is an effort to educate humans to become a complete human being. Education is a forum to provide assistance to students to become more mature. Islamic education is a conscious guidance or leader by educators towards the physical and spiritual development of students towards the formation of their main personality (insan kamil).  Capitalism in education means the capitalization of education, which is the process of capitalizing on education. Where the principles of the market economy, such as competition, profitability, and privatization, have a significant effect on the education system. In this context, education is seen as a market where a commercial approach is applied to manage, finance, and provide educational services.

One way to restore the lost state corruption is to impose additional punishment in the form of restitution payments. This effort provides results in the form of income to the state treasury from the payment of restitution. Of the several convicts who have been deposited the amount of restitution payments. Restitution as an additional punishment in corruption cases must be understood as part of the efforts to punish those who violate the law that is violated is a further act of corruption. Corruption has resulted in poverty so that the perpetrators of corruption must be sentenced to payment of restitution due to corruption that has occurred so far, in addition to harming state finances and the state economy, it also hampers the continuity of national development.The type of research conducted in the preparation of this research is normative juridical, which is viewed from the object of research is positive law that examines the rules of law governing criminal acts of corruption in an effort to prevent the prevention of criminal acts of corruption. The data obtained in this research will be analysed qualitatively in accordance with the specification of the nature of the research to examine between theory and practice in the form of criminal acts of corruption in an effort to prevent the prevention of criminal acts of corruption. Qualitative data analysis is to explore social facts not only on the surface but also to explore what actually happens behind the real events. Corruption that results in state financial losses in the concept of eradicating corruption is all expenditures or uses that are a burden on state finances where the expenditure or use of state money is based on unlawful acts, including reduced income or income to state finances based on unlawful acts, unlawful acts that result in state financial losses must be caused by acts that contain the nature of criminal law (wederrechtelijk). The imposition of restitution payments in the eradication of corruption as stipulated in Article 18 of the Law on the Eradication of Corruption is a means that can be applied to realise recovery efforts or recovery of state finances caused by corruption, restitution payments are imposed on the perpetrators of corruption in the amount of property obtained from corruption and the amount of property that has been transferred by the perpetrator to other parties where the other party is not prosecuted and does not commit acts against criminal law (wederrechtelijk).

The sharia economy offers a different approach from conventional economics, prioritizing the principles of justice, transparency, and sustainability. In the sharia economic system, there are various instruments that must be understood in depth by the actors. One of these instruments is sharia tax or known as Al-Kharaj. Al-Kharaj is a type of tax levied on land conquered by Muslims and administered by the government. This concept not only contains financial aspects but also has high social values and justice. This community service activity uses a lecture and discussion method aimed at STIE Ganesha Semester 4 Regular A. Management S1 students A. This activity is prepared for approximately 3 (three) months which includes the preparation, planning and implementation stages. The implementation of the activity was carried out for 1 (one) day, where the PKM team consisted of 4 (four) STIE Ganesha dsen and 8 (eight) students, where the lecturer was responsible for compiling the material and giving lectures, while students assisted in logistics and documentation to ensure that the activity ran smoothly and effectively. With a clear and interactive presentation, the lecture session succeeded in providing participants with a deep understanding of Al-Kharaj sharia tax  and with an interactive and collaborative atmosphere, the discussion session succeeded in deepening the participants' understanding and giving them the opportunity to apply the concepts they have learned in practical situations.

This article explores the application of blockchain technology to enhance ethical operations in the food industry. Blockchain is viewed as a potential solution for improving transparency, accountability, and efficiency in the food supply chain. This technology enables the recording of transactions that are immutable and publicly verifiable, reducing the likelihood of fraud and product contamination. Additionally, blockchain can support compliance with ethical and sustainability standards, helping companies build trust with consumers. The study suggests that further research is needed to explore various aspects of blockchain application in the food industry, such as sustainable finance, digital forensics, and supply chain management. However, the article is limited by its focus on bibliometric analysis and lacks empirical data on blockchain implementation in the food industry. Future research should combine theoretical and practical approaches to provide a comprehensive view of blockchain's use in ethical and sustainable business operations.  

This research aims to describe the process of receiving and recording cash sales at PT. Arjuna Utama Chemistry. With the Independent Learning Campus (MBKM) policy from the Ministry of Education and Culture, Trunojoyo Madura University is holding an industrial internship program that provides students with direct experience in the world of work. This report provides an overview of the stages of cash receipt and recording, as well as the importance of the reconciliation and reporting process in maintaining the accuracy and transparency of the company's finances.

Technological developments have changed the landscape in various sectors, including health, education and industry. However, its influence in Human Resource Management (HR) and financial management is still an important research topic. This research was conducted at CV. Landel Elektrik Semarang, a company engaged in the distributorship of electrical equipment. This project, which employs forty-three people, aims to investigate the relationship between the use of technology and the management of corporate finance and human resources. The analysis method involves path analysis and bootstrapping methods. The results show that, although the SDM shows a good level of reliability, problems of consistency between items within the construct surface. However, the application of technology and financial management shows higher validity. The results of the hypothesis test show that there is no relationship between human resources and the use of technology. However, there is a strong correlation between financial management and technology use. The implication of these findings is the importance of paying attention to technological factors in managing company finances, while improving the consistency and validity of human resources.

Service activities are carried out to provide assistance and training on the importance of accounting and financial statements to determine the company's performance in terms of finance by utilizing current technological advances. Service activities were carried out at Angkringan Mas Eko in Condongcatur sub-district, Depok District, Sleman Regency. The reason for the dedication due to the lack of competence of business owners in bookkeeping reports in the business being run. The method used in this activity is a method of mentoring and direct training in preparing financial statements using the BukuKas application for business actors. Considered successful when business actors are able to understand the differences before and after being given assistance and training. From the results of the dedication of business actors, they understand the importance of making structured financial statement bookkeeping, by utilizing the BukuKas financial application and alsothe understanding of business owner regarding financial reports that will be prepared in the following year

Accounting Fraud has become a major problem across all industries, causing financial loss and damaging an organization's reputation. In this research, the goal to be achieved is to understand how an individual's morality and internal control influence the occurrence of fraud. Fraud cases in Indonesia have increased along with business growth and developing investment opportunities. Company financial reports are often presented maximally to attract investor interest. This research applies a Systematic Literature Review (SLR) approach. This literature review was carried out by collecting articles published in international and national journals from 2017 - 2024. Of the 336 articles found, 52 articles were taken for further analysis based on certain criteria. Articles collected via Google Scholar, Semantic Scholar, ResearchGate and Garuda. In this study, articles were grouped based on the year in which they were published, the number of authors involved, the research methods used, and the data collection techniques applied. The findings from this study indicate that this subject will be the most discussed in 2022, with 13 related journals. Most of the authors come from the Indonesian Hindu University in the Hita Accounting and Finance journal, contributing 22% of the total articles. The method most commonly used in this research is quantitative, with questionnaires as the main approach to collecting data.

The behavior of digital wallet users in Indonesia depends on individual preferences, user habits, and other factors. Consumers' decisions in using digital finance applications are influenced by various factors, including digital marketing, the quality of electronic services and the brand image of the digital finance applications they use. This research aims to determine the influence of digital marketing, electronic service quality and brand image on consumer decisions to use the OVO application in the Jabodetabek area. The method used in this research is a quantitative method that is associative. Data was collected using a questionnaire distributed via Google Form to 155 respondents who used the OVO application. The sampling technique uses purposive sampling. Data processing in this research used the IBM Statistical Package for the Social Sciences (SPSS) ver.25. Based on the results of hypothesis testing, it shows that: (1) digital marketing variables have a positive and significant effect on consumer decisions to use the OVO application (2) electronic service quality variables have a positive and significant effect on consumer decisions to use the OVO application (3) brand image variables have a positive and significant effect on consumer decisions to use the OVO application and (4) digital marketing variables, electronic service quality and brand image together have a significant influence on consumer decisions to use the OVO application.    

A business can survive if it has good financial knowledge. Financial management and business knowledge have always been the foundation. Along with the times, especially in the digitalization era, it is unfortunate when business people ignore the financial aspects and optimization of their business management. When the company's human resources are able to adjust to the changing times in industry 4.o, then financial management can be done. The purpose of this activity is to assist and provide consultation to business owners in one of the nasi padang restaurants in Cikarang. We come from an environment where business people do not know much about financial education and how to build a business so that it can grow and adapt to digital developments, as well as the lack of training and education provided for business people, especially for micro businesses. The focus of this community service activity is to assist business actors from business management to finance, so as to maximize the ability of their human resources, which is very much needed by business actors who have high competitiveness in this digital era. In the end, it is expected to provide solutions that allow business actors to optimize all business activities in increasing profits and sales, so that the business can survive and develop.    

Investing in the Shariah capital market is not only a potential business choice but also an embodiment of the recommended practice of muamalah in Islam, where wealth is used productively to bring benefits to oneself and others. This study found that financial literacy has a significant influence on students' investment interest, with a significance value of 0.000. Financial literacy plays a crucial role in shaping wise financial behavior, where a deeper understanding of finance and investment can help individuals manage their finances better. Additionally, Shariah investment gallery activities also have a significant influence on students' investment interest, with a significance value of 0.012. These activities provide students with a deeper understanding of the mechanisms and principles of the Shariah capital market, thereby increasing their interest in investing. Managing pocket money is also a significant factor in determining students' investment interest, with a significance value of 0.003. Wise management of pocket money allows some students to use part of those funds for investment, subsequently increasing their interest in the Shariah capital market. Simultaneously, the research results show that financial literacy, Shariah investment gallery activities, and pocket money management have a significant influence on students' investment interest, with a significance value for the F-test of 0.000.    

This research aims to analyze the use of the cashier application software "Majoo" in the cash receipt information system Mencari Kopi. The object of this research is the use of the cashier application in cash receipts in Mencari Kopi. The subjects in this research were employees, owners of Mencari Kopi and consumers of Mencari Kopi. This research uses primary data used in this research, namely the source comes from the finance department through observations, interviews and documentation carried out on employees or owners of Mencari Kopi and consumers of Mencari Kopi who pay by cash or digital wallet (e-wallet). ). Secondary data used in this research are documents or notes regarding cash receipts and presentation when using the cashier application on Mencari Kopi.   The results of this research. The cash receipt system at Mencari Kopi is run with the help of the “Majoo” cashier application system. The results of the research that has been carried out, in recording cash receipts, payments via cash and non-cash (e-wallet) are equally efficient as long as you still use the "Majoo" cashier application. The results of research conducted and interviews by users of the cashier application and consumers of Mencari Kopi, the recording of cash receipts recorded in Mencari Kopi and those received by consumers of Mencari Kopi are appropriate.

Risk management policies play an important role in influencing a company's investment and financial decisions. The aim of this research is to analyze the influence of implementing risk management policies on investment and company financial decisions. Literature study analysis of financial data and related data from several companies that implement risk management policies is used as a research method. The research results show that effective risk management practices can improve a company's investment decisions by reducing uncertainty and increasing investor confidence. Apart from that, good risk management policies also have a positive impact on company financial decisions, such as more efficient cash management, better cost management, and improved overall financial performance. These findings provide an important contribution for practitioners and researchers to understand the importance of implementing risk management policies in the context of corporate investment and financial decisions. The practical significance of this research is the need for companies to pay attention.