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This study aims to evaluate the QRIS management program for new users of Bale by BTN Mobile at Bank BTN KCP Ketintang, especially in the distribution of Surabaya University student identification cards and customer service. The method applied is descriptive qualitative with data collection through interviews, in-depth observations, and documentation. There are four informant subjects related to this research, namely new customers, business people, customer service, and funding parties of Bank BTN KCP Ketintang, selected to obtain an in-depth understanding of the effectiveness of the program. The results showed an increase in the use of QRIS among new users of Bale by BTN. Through the cashback program, customers can use QRIS regularly. However, the use of technology and online systems in this program still faces challenges, especially related to technical problems that often arise in Bale by BTN mobile banking, which can hinder the smooth activation process.

Although foreign aid has played an important role in Indonesia's economic growth, dependence on foreign aid may hinder efforts to achieve national self-reliance. The purpose of this study is to look at how foreign aid contributes to sustainable development and the consequences of Indonesia's reliance on economic and technological independence. A qualitative approach using a literature review that includes books, journal articles and government documents is the methodology used. The research findings show that while foreign aid improves human resource capacity and accelerates infrastructure development, it also fosters continued dependency, hinders domestic technological advancement, and weakens local innovation capabilities. Particularly in the energy industry, Indonesia continues to rely on imported technologies, and faces barriers in terms of skills transfer from donor countries. Therefore, this article suggests that a national plan be implemented with an emphasis on local capacity building, research and development funding, and cooperation between the industrial and academic sectors. In conclusion, Indonesia must increase its economic and technological independence and reduce dependence on foreign aid to achieve sustainable development.

This research aims to see how sharia capital market instruments contribute to green infrastructure funding in Indonesia. This research is library research which analyzes the contribution of the sharia capital market, especially through instruments such as green sukuk, to the acceleration of green infrastructure development in Indonesia. From the research results, it is known that the contribution of the sharia capital market to accelerating green infrastructure development lies in its ability to provide sharia-based financing for environmentally friendly projects. Through instruments such as green sukuk, the Islamic capital market supports renewable energy projects, sustainable transportation and natural resource management. By meeting long-term financing needs, the Islamic capital market helps accelerate the realization of green infrastructure that supports sustainability goals, including Sustainable Development Goals (SDGs), and reduces the impact of climate change.

This research aims to analyze the sustainability strategy implemented by PT Aspirasi Hidup Indonesia Tbk in the face of evolving market trends and consumer preferences. The main issue raised is the importance of adaptation to market changes and increasing the company's commitment to social responsibility. The main problem studied is the reason why Kawan Lama Group has changed the name of ACE Indonesia to PT Aspirasi Hidup Indonesia Tbk (AHI) (ACES) which was agreed at the Extraordinary General Meeting of Shareholders (EGMS) on June 7, 2024. This study aims to analyze the effect of Debt to Equity Ratio (DER) on Return on Equity (ROE) at PT Aspirasi Hidup Indonesia Tbk for the period 2019-2023. This research method uses a quantitative approach with descriptive research type.  The data was analyzed using Statistical Product and Service Solution (SPSS) Version 25 software. The analysis method includes Normality Test, Autocorrelation Test, and t Test (Partial Test). The results of this study are expected to provide insight into the impact of corporate funding decisions on the resulting profitability. Debt To Equity Ratio partially has no effect and is insignificant to Return On Equity where the tcount < ttable value is 1.802 < 2.30600 and a significant value of 0.169.    

Baro Gebang Beach has great potential to develop as a sustainable tourism destination. The main challenge in resource management is combining economic growth with environmental conservation. Fintech is present as an innovative solution to support tourism development in this area, by providing access to capital, community-based funding, and increasing operational efficiency. Through P2P lending, local craftsmen in Baro Gebang Beach can expand their businesses, create new jobs, and increase income. This literature review emphasizes the importance of digital literacy and cross-sector collaboration in creating an inclusive and sustainable tourism ecosystem.

This study aims to analyze financial management at SMAN 9 Bandung, focusing on efficiency, prioritization, and accountability. Using a qualitative approach, data were collected through structured interviews with the school treasurer to explore challenges, practices, and solutions in fund management. The findings reveal that the primary funding sources are BOS and BOP, which are often insufficient to meet operational needs. Budget preparation involves collaboration among the principal, teachers, and school committee, while financial oversight is enhanced through the ARKAS application to ensure transparency. Key challenges include limited funds and adjustments to new policy-driven needs. Diversifying funding sources, optimizing budgets, and empowering the school committee are recommended solutions to improve financial management and educational quality

The capital market provides alternative sources of funding and investment facilities for companies that operate based on the principles contained in the capital market. As an important part of the economic ecosystem, the capital market has a significant impact on the level of economic growth of a country. When the level of investment increases, the economic growth of the country also increases. Conversely, a decrease in investment can have a negative impact on economic growth. Funds offered in the capital market through various corporate actions, such as initial public offerings, issuance of new shares, and issuance of bonds, are considered much more efficient than the funds obtained by companies from bank loans each year

This study examines the influence of Local Own Revenue and Balance Funds on government expenditure and economic growth in Central Kalimantan. Economic development is a primary goal of local governments aimed at enhancing community welfare, requiring sufficient funding sourced from PAD and Balance Funds provided by the central government. Central Kalimantan, rich in natural resources, faces challenges in optimizing the utilization of these funding sources to support effective local government spending that promotes sustainable economic growth. The research employs a quantitative approach with panel data from 14 districts/municipalities over the 2010–2022 period. The findings indicate that both Local Own Revenue and Balance Funds and Balance Funds significantly affect government spending and, consequently, economic growth, highlighting the need for strategic financial management in regional governance to achieve better economic outcomes for the community

This study comprehensively investigates the empirical impact of capital structure, profitability, and asset growth on the value of companies in the retail sector on the Indonesia Stock Exchange during the post-pandemic economic recovery phase (2021–2024). Adopting a quantitative methodology with purposive sampling of 12 entities (N=48), parameters were estimated using multiple linear regression after passing a rigorous classical assumption test including normality, multicollinearity, and heteroscedasticity. By proxiesizing the capital structure through Debt to Equity Ratio (DER), profitability through Return on Assets (ROA), and total asset growth to Price to Book Value (PBV), this study reveals the phenomenon of  market undervaluation with an average PBV of 0.17. The results of statistical tests confirm that these financial determinants partially and simultaneously have a significant influence on shaping the firm value. These findings provide a theoretical contribution regarding the relevance of funding policy and operational efficiency as crucial signals for investors in a volatile market landscape. The practical implications emphasize the importance of optimizing financial structure and operational performance to strengthen market confidence during the global economic transition period.

According to current trends, there is a need for Islamic banks both in quantity and quality. Customers will think about and choose Islamic banks more often as quality improves. The quality of Islamic banks can be improved by looking at their performance and sustainability capabilities which are influenced by the quality of funding or investment. This sharia bank, which was founded by considering these two types of financing, uses sharia banking as its financing fund distribution product. These banks finance transactions with the aim of making money. based on the results of collaborative projects implemented based on musyarakah agreements and profit sharing principles. Musyarakah financing is a collaborative effort between capital owners to run a particular business in accordance with sharia principles, with both parties participating in the success of the business. parties according to predetermined ratios, and losses are allocated according to capital advice. In the financial industry, bank performance is one of the main indicators of health. One method for evaluating bank operations is to use metrics to measure profitability, which is usually called ROA or profit assets. ROA is a capability metric; a business makes money by using all its resources and skills. A bank will make more money and have a better asset utilization position if its return on assets (ROA) is higher. In other words, ROA can show how effectively managers allocate resources to generate profits.

Taxes are the largest source of revenue in the structure of Indonesia's state budget (APBN). The revenue will be allocated for state spending, one of which is on education. The education sector is a mandatory spending area amounting to 20% of the total state revenue. This paper aims to identify the role of taxes in supporting inclusive education to improve Indonesia's Human Development Index (HDI). The approach used in this research is qualitative with a literature study method using secondary data sources. The research results show that the increase and decrease in tax revenue affect the size of the education budget due to the dominant contribution of taxes to state revenue. HDI is influenced by indicators such as life expectancy, literacy rate, average years of schooling, and real per capita expenditure, all of which can be improved through inclusive education. Therefore, it can be concluded that if tax revenue increases, the education budget will also increase, and it will be able to fund inclusive education. Inclusive education will drive the increase in Indonesia's HDI. Some of the educational issues that occur include education that is not yet fully inclusive, the low quality of teachers, and the uneven distribution of school facilities and infrastructure. These problems can be resolved if there is significant educational funding, which is also influenced by tax revenue.

This research aims to analyze the efficiency and effectiveness of budget management in Kalebarembeng village, Bontonompo District, Gowa Regency. The type of research used in this research is descriptive quantitative with the formula: Efficiency Ratio and Effectiveness Ratio. The data processed is primary data in the form of a report on the realization of the village income and expenditure budget using Kalebarembeng village government funding sources for the 2019-2023 period. The results of the research show that the level of efficiency in managing the Kalembarembeng village budget is still in the less efficient category, but the level of effectiveness is in the effective category. This situation means that the goals of the Kalebarembeng village government can be achieved but at very high costs.

The digitalization era has contributed significantly to the progress and convenience of human life, especially in accessing information quickly and openly. In this context, digitalization also improves the management of financial reports for MSMEs, making them more effective and efficient. This study aims to examine the role of digitalization in MSME financial reporting activities and the challenges faced in implementing digital financial reports. Using a literature review approach, this study focuses on collecting relevant data and insights to analyze the impact of the digital financial reporting system. The results show that digitalization minimizes errors in financial reports and opens up wider funding opportunities for MSMEs, thereby improving their financial management and overall competitiveness.

This research was carried out against the background because currently food and beverage companies are growing rapidly and many investors are starting to invest their capital in companies in this sector. Before investing capital, what you need to look at in companies in this sector is their company value, however there are several companies whose company value decreases every year. The purpose of this research is to find out how much investment decisions, funding decisions and activity ratios influence company value in food and beverage companies included in ISSI. In this study, researchers used a 5 year period/time period from 2018-2022. Researchers used a quantitative approach in this research. The sampling technique used in this research is the purposive sampling method/using certain criteria. Then the population used in this research was 61 companies, and after conducting sample criteria, 12 food and beverage companies were included in the ISSI for the 2018-2022 period. Furthermore, the data analysis used/used by researchers in this research is panel data analysis which combines cross sections (observing many companies at one time) and time series (time series). This test shows the results that variables X1 (investment decisions) and X3 (activity ratio) have a significant positive influence on company value, while variable X2 (funding decisions) has an insignificant negative influence on company value. And the results of the simultaneous test of variables X1 (investment decisions), X2 (funding decisions) and X3 (activity ratio) influence Y (company value).

This study aims to analyze the role of local governments in the implementation of sustainable development policies in urban areas. Using a qualitative approach through case study methods, data were collected via in-depth interviews with local government officials, focus group discussions with community members, and analysis of policy documents and local development reports. The findings indicate that local governments play a vital role in creating positive impacts on the environment and the quality of life for residents through various implemented programs, such as integrated waste management systems, the development of green open spaces, and sustainable transportation policies. Despite significant progress, this research also identifies challenges faced by local governments, including funding limitations, a lack of community education, and the need for improved inter-agency coordination. To enhance their effectiveness in achieving sustainable development goals, local governments must address these challenges through increased budget allocations, educational campaigns to raise community awareness, and strengthened collaboration among agencies. By taking these steps, local governments can be more effective in realizing sustainable development and ensuring a better quality of life for urban residents. This research provides important insights for policymakers and practitioners in their efforts to create sustainable and responsive urban communities.

Land and Building Tax (PBB) is one of the revenues for local governments which is very important for funding infrastructure development, health services, education and other public services. PBB has a very significant role in community compliance and awareness in paying PBB in various regions is still said to be low. This is usually caused by several factors such as a lack of socialization, minimal transparency in the use of PBB funds, and low public awareness of the use of PBB payments, which is the main cause of low taxpayer compliance. The aim of this research is to identify strategies to be implemented to increase public awareness and compliance in paying PBB. This research uses a qualitative approach using observation and documentation methods. This research shows that the results show that by having regular outreach campaigns or outreach, utilizing information technology in the payment process, as well as developing a compensation and public quality improvement system funded by PPB, it will be an effective step to increase public compliance in paying taxes. Apart from that, involving several community leaders and non-governmental organizations in tax awareness outreach or education is also able to strengthen community responsibility and participation in regional development. By implementing existing strategies, it is hoped that we will be able to overcome problems such as low awareness and low community compliance in PBB payments, which will then be able to support the sustainability of the ability to achieve goals in implementing regional development programs

In efforts to manage existing resources, many problems are encountered, because not all resources are available in abundance.  There may be difficulties in obtaining these resources, such as funding sources.      Machines and also limited management skills.  One of these resources or resource factors is the human factor.      Without humans it is impossible to carry out an activity, therefore, to ensure the continuity of the business activity, it is very necessary to pay attention to human resources as a determining factor for the smoothness and success of the company, in achieving the company's predetermined goals.  Therefore it requires special handling in its management, both regarding planning, procurement and development. To procure these workers, good selection is needed, even though there are workers who need work and on the other hand the company needs them, the company does not just attract workers haphazardly.  If the process of procuring workers in a company is not paid enough attention, it is likely that the workers obtained will be less capable and skilled, and less able to be developed. This can lead to many errors in carrying out tasks which will affect work productivity within the company.  To avoid the losses mentioned above, companies must try to obtain capable and skilled workers and must make the best use of them.

Aviation is a critical sector that requires high levels of security and safety, with regulations such as KP 139 Year 2018 in Indonesia setting operational standards for Aviation Security (AVSEC). Banyuwangi Airport, as a growing airport, must ensure that its security equipment meets these standards. This study aims to analyze the condition of AVSEC equipment at the airport, assess its compliance with regulations, and provide recommendations for enhancing aviation security and safety. This research employs a qualitative method to describe the condition of Aviation Security (AVSEC) equipment at Banyuwangi Airport and its compliance with KP 139 Year 2018. Data were collected through observation, interviews, and documentation, focusing on the validity and reliability of the data through triangulation. The study was conducted from July 20 to 26, 2024, involving sources from the AVSEC unit. The research steps included obtaining permissions, data collection, observation, interviews, and data analysis to draw conclusions.The research findings indicate that the condition of AVSEC equipment at Banyuwangi Airport reveals that some equipment, such as the X-ray Machine and Walk Through Metal Detector, requires technological upgrades, while other equipment, such as the Hand Held Metal Detector, CCTV System, and Patrolling Vehicle, functions well and meets standards. Although routine maintenance is performed, challenges related to funding and personnel training still need to be addressed. The implementation of Standard Technical Operations (STO) includes equipment feasibility assessments, standard operating procedures, personnel training and certification, as well as routine calibration and maintenance. Performance evaluations are also conducted periodically to ensure that the equipment operates optimally in supporting aviation security.

This study explores the role of Sharia-compliant crowdfunding platforms as ethical financial innovations in supporting green startups, particularly in emerging economies. Green startups, which are inherently mission-driven and environmentally conscious, often face challenges in accessing traditional funding due to the long-term nature of their returns and perceived investment risks. Conventional financing mechanisms are frequently profit-oriented and risk-averse, making them unsuitable for ventures that prioritize sustainability and community impact. In contrast, Sharia-compliant crowdfunding platforms offer alternative financing pathways that are grounded in Islamic ethical principles, such as profit-and-loss sharing and the prohibition of interest and speculation. The research uses a qualitative-comparative case study approach, drawing from secondary data and interviews with platform operators and green startup founders. Thematic and comparative analyses reveal that Sharia crowdfunding platforms not only attract ethically motivated investors but also foster trust, transparency, and alignment with the values of environmentally conscious communities. These platforms provide higher levels of ethical accountability, although they are currently limited by low public literacy and a lack of regulatory frameworks in many regions. The study concludes that Sharia-compliant crowdfunding platforms have significant potential to bridge the financing gap for green startups. Their success depends on collaborative support from government, financial institutions, and academia, along with increased efforts in education and regulatory development. By integrating religious ethics and sustainable finance, these platforms can help create inclusive, transparent, and socially responsible funding ecosystems that contribute meaningfully to green economic growth.

Digital ethics frameworks play a crucial role in shaping corporate governance in tech startups, ensuring transparency, accountability, and trust within organizations. As digital technologies continue to evolve and become more integrated into daily operations, startups face both opportunities and challenges related to the ethical implications of these technologies. In emerging markets like Indonesia, the adoption of these frameworks remains limited due to resource constraints, lack of awareness, and resistance to formalizing governance structures. This study explores how Indonesian tech startups integrate digital ethics frameworks into their governance policies and examines the associated benefits and challenges. Through interviews with governance managers and key decision-makers in these startups, the study identifies key trends, including improved transparency and enhanced stakeholder relationships for startups that implement digital ethics practices. However, barriers such as limited expertise, organizational misalignment, and the flexible nature of startups present significant hurdles. The study also highlights the impact of digital ethics on corporate reputation and investor confidence, with startups benefiting from a stronger market presence and increased funding opportunities. In comparison to global practices, Indonesian startups face additional challenges due to cultural attitudes towards corporate responsibility, regulatory gaps, and a slower market readiness for ethical governance reforms. The study provides recommendations for regulatory bodies to create clear guidelines for digital ethics adoption and suggests promoting training for startup leaders to help them integrate these frameworks effectively into their governance policies. These actions can support the long-term sustainability of tech startups, fostering responsible innovation and ethical business practices.