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This study aims to analyze the business development strategy implemented by the furniture industry community in Probolinggo using the balanced scorecard (BSC) method. The method used in this study is a qualitative descriptive analysis method by conducting interviews, observations, and data documentation in collecting the necessary data. Interviews were conducted on 12 informants consisting of 5 informants from business owners in Jorongan Village, Probolinggo, 3 informants from employees, and 4 from consumers. The results of the study based on the Balanced Scorecard through 4 measurement perspectives show that the financial perspective has decreased in ROI, current ratio , and operating ratio. The growth and learning perspective lacks training for employees and does not utilize technology in the form of social media in its marketing process. The company's readiness in implementing BSC must pay attention to the implementation of a BSC-based performance measurement system by first evaluating the suitability of the characteristics and readiness of the company in implementing BSC. Things that must be prepared are evaluating performance so that it can reflect activities in the company in accordance with the vision, mission, strategy, and objectives that have been set.

The rapid development of information technology has significantly impacted the business world, including Micro, Small, and Medium Enterprises (MSMEs). However, business actors, particularly in the catfish farming sector, often face challenges in accessing broader markets and improving operational efficiency. This study aims to develop LeleQue, a web-based information system designed to efficiently support the management of catfish farming businesses. By implementing the SDLC (Software Development Life Cycle) method, this research outlines the system development process, from needs analysis to system evaluation The LeleQue application is equipped with key features such as financial bookkeeping, inventory management, debt tracking, financial reports, and discussion forums. The findings indicate that LeleQue provides an integrated platform to meet the operational management needs of catfish farming businesses. Additionally, the application facilitates collaboration among farmers through its community forum. This study contributes to supporting MSME digitalization, particularly in the catfish farming sector, to enhance efficiency, productivity, and business competitiveness.

The money supply can affect other economic variables, such as output and prices, create stability in the economy and help achieve the ultimate goal of monetary policy, namely the stability of inflation and exchange rates.  The level of the exchange rate by the monetary authority must be kept stable because an unstable exchange rate, especially one that experiences a sharp depreciation, can have financial crisis implications. This research approach was associative/quantitative research. The data used in this study are secondary data taken and processed from Bank Indonesia (BI) and the Central Statistics Agency (CSA) from 2013-2023 (11 years). Based on the results of regression analysis shows that the variable money supply, exchange rates, and interest rates simultaneously affect the inflation variable. Based on the results of regression analysis shows that the variable money supply has a positive and significant effect on inflation. Based on the results of regression analysis, the exchange rate variable has a negative and significant effect on inflation. Based on the regression analysis, the interest rate variable has no statistical effect on inflation.

Raudhatul Athfal Nurul Hidayah is a kindergarten located in Rawa Panjang, Bojong Gede, Kabupaten Bogor, Jawa Barat. The use of technology in education is increasing, especially in terms of school administration such as tuition payments and new student registration. The online tuition payment and registration system is designed to facilitate the administration process for schools and parents of students. With this system, parents can make tuition payments and student registration online through an application or website, without having to come directly to the school. This study aims to develop and implement an efficient and user-friendly online tuition payment and registration system.The methods used include system design, collecting user needs data, and system testing. The results of the study show that this system can reduce the time and costs required in the payment and registration process, as well as increase data transparency and accuracy. This system also makes it easier for schools to manage financial data and student registration. Thus, the online tuition payment and registration system can be a practical solution in supporting the digitalization of school administration

This study examines the phenomenon of Central Bank Digital Currency (CBDC) as a technological innovation that changes the landscape of the global monetary system. In the midst of the rapid development of digital technology and cryptocurrencies, central banks in various countries are starting to consider and develop their own digital currencies. This study aims to comprehensively analyze the aspects of CBDC implementation, including its potential benefits, challenges, and impact on financial system stability and monetary policy. Through a descriptive qualitative approach with a literature study method, this study explores various dimensions of CBDC, including technological architecture, implementation models, and its socio-economic implications. The results of the study show that CBDCs have significant potential in improving the efficiency of the payment system, encouraging financial inclusion, and strengthening the transmission of monetary policy. However, its implementation also presents serious challenges related to data privacy, cybersecurity, and the stability of the banking system. This study makes an important contribution to a comprehensive understanding of CBDCs and their implications for the future of the global financial system.

Islamic economic thought experienced significant development during the Islamic Golden Age, with Muslim scholars making major contributions to global economic knowledge. During this period, thinkers such as Al-Farabi, Ibn Khaldun, and Al-Ghazali introduced concepts focused on justice, social welfare, and a balance between material and spiritual needs. Through the translation of scholarly works, many Islamic economic concepts were transmitted to Europe, which was experiencing intellectual stagnation during the Dark Ages. This influence helped revive interest in economic thought in the West, particularly during the Renaissance. However, following the Islamic Golden Age, a substantial gap emerged in economic thought development between the Islamic world and the West. As the West progressed through the Industrial Revolution and the rise of capitalism, Islamic economic thought faced a period of stagnation. This article examines the historical development of Islamic economic thought, the impact of knowledge transmission from the Islamic world to the West, and the relevance of Islamic economics in addressing modern economic challenges such as social inequality, financial crises, and the need for a more ethical and sustainable economic system.

This study aims to analyze the impact of local taxes and regional levies on Original Local Revenue (PAD) in Lamongan Regency from 2018 to 2023. The main issue addressed is the fluctuation in the contribution of local taxes and regional levies to PAD, reflecting the region's financial independence. A quantitative approach was employed, utilizing secondary data from financial reports and government documents. The findings reveal that local taxes have a significant positive effect on PAD, while regional levies show more variable impacts. This research contributes new insights by comparing the effectiveness of these revenue sources over time and identifying challenges in levy collection. The conclusion emphasizes the importance of enhancing taxpayer compliance and optimizing collection systems to increase PAD. Recommendations for future research include exploring innovative strategies for tax and levy management and analyzing the impact of economic conditions on revenue generation.

Partial derivatives play an important role in analyzing the dynamics of financial and economic systems involving many variables. This research explores the application of partial derivatives in financial risk models, including calculating portfolio sensitivity, volatility analysis, and estimating value at risk. Apart from that, it is also applied to economic models to analyze the impact of changes in economic variables on aggregate output. The case studies involve the use of partial derivatives in the Black-Scholes model for financial options and the IS-LM model in macroeconomics. The research results show that this mathematical approach increases prediction accuracy and helps strategic decision making.

Manual financial management often hinders the efficiency and accuracy of financial reporting in micro, small, and medium enterprises (MSMEs). Cafe Abang, an MSME in Batam, faces challenges in maintaining effective financial records, which leads to delays and inaccuracies in its financial reports. The purpose of this community service project is to implement Manager.io accounting software as a digital solution for the financial system, enabling the management team to generate accurate and timely basic financial reports. The methods used in this activity include observation, interviews, and training on the software for the owner and manager of Cafe Abang. The results of the service showed that after the implementation of Manager.io, the owner and managers were able to generate income statements, balance sheets, and cash flow reports automatically and accurately, reducing recording errors and enhancing financial transparency.

The manual payment system for Education Development Contributions (SPP) and student savings at SMP Putra Bangsa faces various obstacles, such as recording errors, loss of proof of payment, and difficulty tracking transaction history. This study aims to develop a web-based information system to overcome these problems. The research method involves needs analysis, system design using the Unified Modeling Language (UML), and web-based implementation. The results show that the designed system can simplify the transaction process, improve recording accuracy, and provide transparent access for students, homeroom teachers, and administration. This system is also able to produce real-time financial reports to support management decision making.

During this time, the development of technology has progressed rapidly.  In this sense, many companies have followed this technological development and introduced it into the collection of inventory data of assets, goods, and their financial reports. To obtain accurate and precise data, an inventory data collection system is required. Manual accounting calculations mean that Depot Kayu Kusen Laris III often records inventory incorrectly, which affects the resulting financial reports. Therefore, this study aims to develop an inventory information system that will support accurate data collection at Kayu Kusen Laris III Depot. The conclusion of this study is that the inventory data information system is designed using Access and SQL database.

Islamic boarding schools (pondok pesantren) play a crucial role as educational institutions in shaping the character and academic quality of students. However, financial management in these institutions, especially in handling student funds, often faces challenges such as manual record-keeping, transparency issues, and process inefficiency. Therefore, this study aims to design a Smart System as a technological solution for managing student finances at Pondok Modern Daarul Abror. This system is expected to enhance financial administrative efficiency, improve recording accuracy, and provide easy access to financial information for students and the school management. The research methods used include needs analysis, system design, and system testing. The findings indicate that implementing a smart financial system in Islamic boarding schools not only accelerates administrative processes but also increases financial transparency, thus supporting efforts to improve the quality of services and education in the school.

Islamic accounting is an accounting system rooted in Islamic principles, such as fairness, transparency, and social responsibility. This system aims to support ethical economic practices that align with Islamic values, including the prohibition of usury, gharar (uncertainty), and activities that conflict with sharia. This article examines the benefits of Islamic accounting in fostering the growth of the Islamic economy. First, Islamic accounting helps build trust among business stakeholders and the wider community by providing accurate and transparent financial information in line with sharia principles. Second, it promotes more responsible financial management, thereby reducing financial risks that do not comply with sharia. Third, Islamic accounting plays a role in developing Islamic financial instruments, such as sukuk, zakat, and waqf, which serve as sources of productive financing for the Islamic economic sector. Therefore, the effective application of Islamic accounting can stimulate sustainable growth in the Islamic economy, promote financial inclusion, and enhance global economic stability.

Islamic accounting is a system grounded in Islamic sharia principles, such as fairness, transparency, and social responsibility. This accounting framework is designed to help companies ensure that their operations and financial reports comply with sharia law. This article examines the role of Islamic accounting as a source of information for sharia-compliant companies. Islamic accounting offers a financial reporting framework that reflects adherence to Islamic values, including the prohibition of usury, gharar (excessive uncertainty), and haram (forbidden) transactions. By providing accurate and relevant information, Islamic accounting aids companies in making strategic decisions aligned with sharia principles. Additionally, it assures stakeholders, including investors and the public, that the company’s operations are conducted ethically and responsibly. Therefore, Islamic accounting functions not only as a financial reporting tool but also as a strategic framework for managing companies committed to sharia compliance.

Research on Artificial Intelligence (AI) in finance has been growing significantly alongside its increasing implementation in the financial sector. This development raises questions about the specific financial areas and AI technology applications that are most frequently explored as research topics within AI in finance. This study aims to address these questions by employing a systematic literature review (SLR) method, analyzing journal articles indexed in Scopus (Q1–Q4) and published between 2020 and 2024. A search conducted using Publish or Perish on the Scopus database identified 496 records, which were subsequently filtered to 94 articles using the PRISMA protocol. The selected articles were examined through bibliometric analysis using VOSviewer, followed by content analysis. The findings reveal that fintech and risk management are the most frequently discussed financial areas in AI in finance research. Moreover, machine learning emerges as the most commonly addressed AI technology application in this domain. Notably, the combination of machine learning and risk management stands out as the most prominent research topic.    

Mekarsari Kindergarten is a private school that was founded in 2015 with C accreditation and has one classroom located in Cipluk Sidokumpul Hamlet, Patean Kendal District, Central Java. As for the information system for receipts and expenditures in educational institutions, which still uses a manual system, in the data input process until the report is still written in recording financial transactions, especially in cash receipts and expenditures, by recording cash receipts and disbursements on receipts, then the information is summarized and recorded in the cash ledger. This makes the cycle spend most of its time in presenting financial reports, data discrepancies and large levels of errors can occur due to the large number of transactions that have been carried out, and double or double recording occurs if recorded manually. In addition, the speed of data input to report information may be late if needed at any time. This research aims to design a cash flow information system using the cash basis method, which makes it easier to record cash receipts and disbursements at Kindergarten Mekarsari Sidokumpul Patean Kendal using a computerized system. Building an effective and efficient information system in presenting financial reports. And minimize errors and deficiencies in input because every money received is immediately recorded into the system.

The implementation of blockchain technology has brought significant changes in the digital payment system, especially in the Indonesian fintech sector. This study aims to explore the benefits of blockchain in improving the security, efficiency, and transparency of financial transactions, while addressing the challenges faced by the fintech industry in Indonesia. With a qualitative descriptive approach supported by secondary data from industry reports, scientific journals, and case studies, this study shows that blockchain is able to reduce the risk of fraud through sophisticated hashing mechanisms and consensus algorithms. In addition, this technology speeds up the transaction process and reduces operational costs by eliminating the need for intermediaries. Immutable data security and high transparency help build user trust, expand financial inclusion, and create a more efficient fintech ecosystem. This study provides a theoretical and practical basis for the development of blockchain-based innovations in Indonesian fintech, which can contribute to the sustainable growth of the digital economy.

Direct Cash Transfer (BLT) is one of the Indonesian government's initiatives that aims to provide direct financial support to the community, especially vulnerable groups, in the face of difficult economic conditions. BLT functions as a social safety net to fulfill basic needs and reduce economic burden during times of crisis, such as during the COVID-19 pandemic. Through this research, the author analyzes the role of BLT in strengthening the social security system in Indonesia. This research uses an interview-based qualitative approach and literature study, which provides in-depth insights into the effectiveness of BLT in improving the welfare of vulnerable communities. The results show that BLT not only helps fulfill basic needs, but also increases purchasing power and social resilience. However, improvements in the distribution and supervision of the program are still needed so that its impact can be optimal and sustainable.  

As a system, the law will run well when the system is connected and working actively. The practice of criminal acts of corruption that occurs in Indonesia is increasingly sophisticated, systematic and widespread at all levels of society which has an impact on the amount of state financial losses. Various statutory regulations have been attempted to eradicate corruption, namely Law Number 31 of 1999 jo. Law Number 20 of 2001 and the Government has even ratified several articles of the 2003 United Nations Convention Against Corruption (UNCAC) through Law Number 7 of 2006. However, to date it is still unable and effective to enforce it in eradicating corruption. The Corruption Eradication Commission (KPK) has a system for dealing with corruption cases, namely Operation Arrest (OTT). anywhere in Indonesia. The type of research applied is normative legal research with a normative juridical approach, namely research carried out based on library materials which are secondary data. Based on the results of the research, it can be stated that in the politics of criminal law in dealing with criminal acts of corruption based on penal and non-penal policies, it is no longer effective in eradicating criminal acts of corruption which are detrimental to the country's finances and economy and the Corruption Eradication Commission's policy, which is included in one of its policies, is carrying out Hand Catch Operations, namely tapping. Tapping is the activity of listening, recording, deflecting, changing, inhibiting and recording the transmission of electronic information or electronic documents, whether using communication cable networks or wireless networks, such as electromagnetic radiation or radio frequency, including examining packages, postal mail, correspondence and other documents. Apart from that, the legal politics of dealing with criminal acts of corruption through Operation Capture of Arms, including the lack of regulations regarding wiretapping and entrapment carried out by the Corruption Eradication Commission, is vulnerable to violations of Human Rights (HAM), especially regarding entrapment, because entrapment is not recognized by law or as a criminal act. corruption in Indonesia.

The focus of sharia monetary economics is to apply Islamic rules in financial management to improve welfare and reduce poverty. The system emphasizes the concepts of justice and equity and avoids elements such as usury, uncertainty, and excessive speculation. The sharia monetary economy aims to increase income equality by using instruments such as zakat, infaq, alms, and waqf. This study shows how sharia monetary economics can help overcome poverty in Indonesia, especially through sharia financial instruments such as microfinance institutions and yield principles. Studies show that Islamic finance improves economic stability and helps people achieve sustainable prosperity.