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Companies are legal entities that play an important role in the national economy. Like a human body, a company also needs good organization to achieve the targets and goals of the company. Company failures resulting from poor company management occur in international companies, namely the company Apple Inc, which is the most valuable company in the world which ends in 2022, reminding the importance of leadership in company. The research method used in this research uses the Systematic Literature Review method. There are several types of leadership in companies, including four, namely democratic, autocratic, affiliative and visionary leadership. This study concludes that leadership factors in operational management, finance and public relations have a significant impact on companies. Companies that implement democratic leadership tend to be more able to carry out management in all sectors of the company, while companies that implement leadership based on Islamic studies make the relationship between leaders and subordinates more peaceful compared to other types of leadership.

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.    

The community service aims to provide literacy on financial management and mental health for workers and students abroad. The education focuses on how migrants and students can manage their finances healthily while abroad and maintain their mental health during their time working or studying in Taiwan. The expected outcome is that participants gain additional knowledge on how to manage their finances and health while in a foreign country. With this knowledge, it is hoped that they can prevent mental health and financial issues, thus enabling them to work and study effectively and increase productivity.

This paper discusses the creation of a concept for the mechanism of using Corporate cards as a form of advance payment, aimed at supporting financial operations in Indonesian Navy ships (KRI) to ensure smooth processes in preparing ships for sailing. With the development of the Ministry of Finance regulations, the payment mechanism for Advance Payment has changed, divided into two proportions: cash and credit cards. This research is a qualitative study with a descriptive design. The research results suggest that the need for further testing and evaluation of the use of Corporate cards in the Indonesian Navy environment. The expected outcome of this research is to bring new innovations in following technological developments to facilitate, accelerate, and overcome obstacles in financial support processes for KRI. Additionally, the presence of Corporate cards is expected to address financial issues and prevent new problems from arising due to the misuse of corporate card facilities in supporting ministerial/agency interests and not being used for personal interests.

This article describes the complex implementation of Community Service (PKM) carried out in Kelambir Lima Kebun Village, where PKM activities are carried out to overcome the problems experienced by housewives in managing their finances. This PKM presents a solution to the problem by providing accounting training. The training was conducted using two methods, namely lectures and simulations. This is done to maintain the effectiveness of PKM so that the objectives can be achieved. The results of this community service are considered quite effective in overcoming the problems experienced by housewives, although there are still some PKM participants who do not apply the knowledge gained during PKM so that they do not experience significant changes in managing their finances. It is suggested that the next PKM should not only focus on the quality of increasing the knowledge or skills of the participants but also be able to instill motivation to realise the knowledge or skills in daily life.

This study analyses the level of financial literacy of STIE Ganesha students and its impact on their readiness to face the world of work. Financial literacy encompasses the basic knowledge and skills of managing personal finances, which are essential for financial decision-making in a professional environment. Using a quantitative survey of 10 Management and Accounting students, the results show that most students have an adequate understanding of basic financial literacy, but their applicative skills in the work context still need to be improved. This study recommends strengthening the curriculum with a practical approach so that students are better prepared to face financial challenges in the world of work.

This study aims to examine the effect of financial report presentation, financial report accessibility, and monitoring mechanisms on financial management accountability and financial management transparency, as well as to examine their impact on public trust. This quantitative research uses primary data obtained by distributing questionnaires to 90 selected respondents who are village heads, village secretaries, finance heads, planning heads, and two members of the Village Consultative Body in Banyudono District, Boyolali Regency. Data analysis used variant-based structural equation modeling. The results showed that financial management accountability was only influenced by the presentation of financial reports, while financial management transparency was influenced by the presentation of financial reports, and monitoring mechanisms. Public trust is only influenced by financial management transparency. These results indicate that the more transparent the government is in terms of financial management and access to important information, the more public trust will increase.

The aims of this research are; (1) To find out the structure of the financial relationship between the central government and regional governments in terms of revenues from the 2019 budget year to the 2023 budget year, (2) To find out how big the growth rate of routine revenues and expenditures is from the 2019 to 2023 budget year, ( 3). To find out the level of efficiency and effectiveness of regional financial management in Waropen Regency, and (4) To find out how revenues influence Waropen Regency's routine expenditure from the 2019 to 2023 budget year. Analysis tools; (1). Analysis of the Structure of Central and Regional Financial Relations (2). Efficiency Analysis and Effectiveness Analysis, (3). Growth Analysis and (4). Correlation Analysis. Analysis Results: The financial relationship between the central and regional governments shows that the PAD to TPD ratio of the Waropen Regency Government is classified as good, namely 6.96 percent. The growth rate of revenue for the Waropen Regency Government is an average of 17.27 percent, while the growth rate of routine expenditure fluctuates greatly , with an average growth of 32.41 percent. Financial management in the Waropen Regency Government is still relatively efficient and effective. The close relationship between revenue and routine expenditure of the Waropen Regency Government is 96.6 percent.

LPD is an institution in the financial services sector whose main activity is accepting deposits/savings and also deposits from the traditional village krame itself. In its management, LPD also functions as a place to borrow money or credit with conditions that are much lighter than other banking institutions but are intended for only specific to their own traditional village manners.  In cases of criminal acts of corruption that have occurred so far, not only are they detrimental to state finances, but are also violations of the social and economic rights of society at large, so that criminal acts of corruption need to be classified as crimes whose eradication must be carried out in an extraordinary manner. Law enforcement agencies, such as the Corruption Eradication Committee, the police and the prosecutor's office, must always be alert in the process of investigating and handling corruption cases which are very widespread in Indonesia. Apart from that, to further guarantee legal certainty, avoid variations in legal interpretation and provide protection for the social and economic rights of the community, as well as fair treatment for members of criminal acts of corruption, it is necessary to make changes to Law Number 31 of 1999 concerning the Eradication of Criminal Acts. Corruption.

The province of Gorontalo holds significant potential for entrepreneurial development due to its abundant natural resources. However, entrepreneurs in this region often face challenges in financial management, which negatively impacts the growth of their businesses. This training aims to enhance the financial management capabilities of entrepreneurs in Gorontalo through a financial analysis training program. The methodology involved the identification of target areas and participants, the preparation of training materials, and the implementation of the training through offline sessions. The training was attended by 20 participants, consisting of 15 officials from the provincial cooperative and industry office and 5 local entrepreneurs. The results indicate that the training successfully improved the participants' understanding and skills in managing their business finances. Evaluation of the four participant groups showed that 75% achieved very good scores, with an overall average score of 89. These findings suggest that the training program effectively enhanced the participants' financial literacy and financial analysis skills, which is expected to contribute to the sustainable growth of businesses in the Province of Gorontalo.

The State Finance, as regulated in Law Number 17 of 2003, requires adequate oversight in its management. Consideration in determining the oversight for financial treasurer is done by assessing it from external and internal factors. The importance of expenditure treasurer certification in supporting performance within the unit is also highly needed. The success of an institution in realizing a work program depends on an expenditure treasurer who manages all financial inflows and outflows within the institution to facilitate the implementation of a work program. This research is conducted due to several issues, including frequent delays in allowances for Naval Academy Cadets and suboptimal performance of the Expenditure Treasurer at the Naval Academy. Meanwhile, the purpose of this research is to find solutions to address the existing problems, for which the author collects data through observation, interviews, and questionnaires. The research results indicate that the quality of performance of the Expenditure Treasurer at the Naval Academy is still suboptimal, primarily due to vacant positions in the Expenditure Treasurer role within the Naval Academy. The position of Expenditure Treasurer is held by an officer who structurally does not hold that position. Additionally, the officer also holds more than one position, resulting in suboptimal performance of the Expenditure Treasurer. Administratively, to strengthen the position professionally in the financial field, the certification of Expenditure Treasurer is required according to PMK No. 126/PMK.05/2016. However, the current Expenditure Treasurer has not undergone certification because there is no certification for first-level officers within the Navy environment.

Primkopal Naval Academy operates in the field of trade or the provision of goods and services and requires an effective inventory control system. Effective inventory control ensures that the cooperative has sufficient stock to meet the needs of its members without experiencing excess or shortage of inventory that can negatively impact the cooperative's operations and finances. Nevertheless, implementing an effective inventory control system in the cooperative is not without challenges. Factors such as demand uncertainty, price fluctuations, resource limitations, and the ability of cooperative members to adapt to technological changes can pose obstacles to optimal inventory control implementation. Therefore, the cooperative needs to develop a comprehensive strategy and involve all relevant parties to ensure that inventory management runs smoothly and provides maximum benefits for the cooperative and its members. The aim of this research is to provide suggestions to the leadership of the Naval Academy to control and limit the goods that enter and exit Primkopal AAL. The research method uses a qualitative approach to understand the existing problems by approaching the research subjects through interviews with related sources and observations to solve the problems. The research results indicate that the inventory control system at Primkopal AAL is already functioning well, but it still needs to be optimized. Things that can be done include using a time-ordering system, organizing items in the warehouse according to their type, and creating stock cards for inventory.

From survey data conducted by the Financial Services Authority regarding national finance, the financial literacy index in Banten is still below the national average of 45.19 percent. This was conveyed directly by the Head of OJK Jabodetabek and Banten Province in 2022. The low financial literacy index in Banten, OJK invites to jointly improve finance in the community, especially in students. Financial literacy is knowledge, skills, beliefs that influence a person's financial attitudes and behavior to improve the quality of decision making and financial management in order to achieve prosperity. This study uses a survey method in collecting answers from respondents. Using 50 samples of students at Banten State Islamic University who were randomly selected. The results of data collection through questionnaires that will be processed and analyzed using linear regression statistical methods. Based on this, it was found that financial literacy with indicators of basic knowledge of personal finance, personal financial records, and financial behavior had an effect on student financial management.        

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.      

This study discusses the State-Owned Enterprises (BUMN) as a legal entity established by the state to manage natural resources and strategic business branches not controlled by private individuals with the main goal of pursuing profits from state assets separated from the State Budget. As a legal entity, BUMN has assets because BUMN is a legal subject in both civil and criminal law, thereby having rights and obligations like any other natural person. The purpose of this research is to know the legal basis for regulating BUMN/State Assets and whether BUMN assets have legitimacy as collateral for foreign debt guarantees. This research uses a normative legal approach with a problem-solving approach using Conceptual approach, Statute approach, and Case approach. The legal materials used are the 1945 Indonesian Constitution, the Criminal Code, Law No. 16 of 2004 on BUMN, Law No. 1 of 2004 on State Treasury, and Law No. 17 of 2003 on State Finance."

Single mother are women who are supporting their children alone due to divorce, death of a spouse, or the decision to give birth without a partner. They face huge challenges in managing finances and household responsibilities. BPS 2013 data shows that there are more single mothers in Indonesia than single fathers (14.84% vs. 4.05%). This research examines the case of Mrs. Kiki, a single mother in Pondok Pinang, South Jakarta, who runs a stall after her husband passed away. We provided business capital assistance to expand her business. This step is part of our efforts to support economic empowerment and create a more independent and prosperous community. Economic empowerment is one of the important aspects in empowering the poor

This study aims to review previous research information because the idea of the implementation of tax amnesty in Indonesia is still developing and serves as a basis for scientific development and can provide ideas on new topics in the future. This study used a systematic literature review (SLR), and 37 SINTA-accredited articles were evaluated. The number of publications related to tax amnesty is constantly changing from 2018 to 2024. The most common research method is qualitative research, and several articles published from 2018 to 2024 will be systematically analyzed. In contrast, tax revenues are significantly affected by Tax Amnesty measures. This is in accordance with the purpose of Tax Amnesty, which is to increase tax revenue, which among other things will be used to finance development. Overall, research on the implementation of tax amnesty in Indonesia has been quite good, but it needs to be improved due to the lack of researchers, lack of knowledge about taxes, and limited discussion topics.

This study aims to examine the impact of artificial intelligence (AI) on business transformation in the digital era. AI has been widely used in various fields such as manufacturing, economy, education, services, finance, and marketing. This article reviews both the positive and negative impacts of AI, as well as the challenges and barriers in its implementation. Using qualitative research methods and case studies, this study identifies the benefits and advantages of AI and provides recommendations for companies in integrating AI into their business processes.

The STAN State Financial Polytechnic is an official university institution within the Ministry of Finance of the Republic of Indonesia that is responsible to the Minister of Finance through the Financial Education and Training Agency (BPPK) of the Ministry of Finance of the Republic of Indonesia. This study aims to determine the influence of Motivation and Work Environment on the Performance of STAN State Financial Polytechnic Employees. The employee population in this study is 261 employees. The sample used in this study was 78 employees who used the purposive sampling technique with criteria, namely Non-State Employees (PPNPN) who had a working period of more than 1 year. Data collection techniques through google form questionnaires. The research methods that will be used are validity tests, reliability tests, normality tests, multicollinearity tests, heteroscedasticity tests, linearity tests, multiple linear regression tests, t tests and F tests and determination coefficient tests. The results of this study show that partially motivation has a positive and significant effect on employee performance. Partially, the work environment has a positive and significant effect on employee performance. And simultaneously motivation and work environment have a positive and significant effect on employee performance.

Financial planning to encourage investment in SMAN 4 Depok students is carried out so that SMAN 4 Depok students understand the concept of financial planning and investment so that students start getting to know about investment from an early age. Qualitative methods were used in this study with data obtained from pre-test and post-test questionnaires to students of SMAN 4 Depok. The result obtained by researchers after conducting socialization is an increase in students' understanding of personal financial planning and investment so that they can make wise financial decisions early. The focus of material suggestions expected by SMAN 4 Depok students is advanced material related to investment, such as more specific submissions related to investment instruments. Based on the community service activities presented and the suggestions provided by the students, there is a keen interest in delving deeper into advanced investment topics. This proves that delivering financial planning and investment material with the right approach can enhance students' financial awareness and interest.