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This study discusses the application of the law to the alleged facilitation of online gambling transactions by PT Espay Debit Indonesia Koe (DANA), which allegedly distributed funds of IDR 5.37 trillion in illegal activities. This case is in the spotlight because it shows the weakness of the digital financial supervision system in Indonesia and raises questions about the limits and forms of legal accountability of fintech operators in preventing misuse of services. The research method used is normative juridical with a descriptive qualitative approach, using primary, secondary, and tertiary legal materials to analyze applicable regulations and supervisory practices. The results of the study show that although DANA does not directly commit a criminal act of gambling, negligence in implementing transaction supervision mechanisms, including monitoring suspicious transaction patterns, can give rise to certain forms of legal liability. These findings underscore the importance of prudence and compliance with anti-money laundering regulations in fintech operations. This study recommends strengthening fintech regulations, implementing stricter Know Your Customer (KYC), increasing synergy between OJK, PPATK, and the Police, and establishing a more integrated and responsive digital transaction supervision system to prevent similar crimes in the future.

The Community Service Program (KKN) is a tangible form of student service to the community as an implementation of the three pillars of higher education, namely education, research, and community service. One of the activities carried out during the KKN in Sihuik-huik Village was to socialize the importance of saving from an early age to sixth grade students at MIS Al-Abraar. This activity aimed to instill an understanding of the concept of saving, its benefits, and to train students’ skills through the practice of making piggy banks from used bottles. The implementation methods included delivering material using PowerPoint, showing simple animations, and creative practice in decorating piggy banks. The results of the activity showed a positive response from the students, who were enthusiastic from the beginning to the end of the program. The students not only understood the importance of saving money, but were also motivated to practice it by using the piggy banks they had made themselves. In addition to training creativity and environmental awareness, this activity also instilled the values of discipline, independence, and religious awareness that saving is part of Islamic teachings in managing wealth wisely and avoiding wastefulness. Thus, this socialization activity proved to be effective as a simple financial education medium that shaped positive and beneficial attitudes for the students’ future preparation.

Generation Z is recognized as a group that is adaptive to technological developments; however, they still face serious challenges in terms of financial management. Based on the National Survey of Financial Literacy and Inclusion by the Financial Services Authority (OJK) in 2022, the level of financial literacy in South Kalimantan is still far below the national average, at only 42.88% compared to 49.68%. This low level of financial literacy often triggers consumptive behavior and lack of responsibility in financial decision-making. This community service activity aims to enhance comprehensive understanding of financial literacy, build skills in financial management and recording, and foster interest in safe investment through education digitalization. The implementation method includes material delivery through socialization, followed by discussion and question-and-answer sessions, as well as evaluation using Pre-Test and Post-Test instruments. The results of the activity demonstrate an increase in understanding, as reflected by the increase in the average scores from 75,33 in the Pre-Test to 100 in the Post-Test, indicating a 24,67% improvement. Thus, this activity not only enhanced understanding but also fostered awareness of the importance of wise financial management in the face of digital economic challenges.

Consumptive behavior refers to the tendency of individuals to purchase goods or services excessively, driven not by need but by the desire for personal satisfaction. University students are particularly vulnerable to such behavior, especially given the ease of access to e-commerce platforms and limitations in personal financial management. Pocket money received and students’ level of financial literacy are key factors shaping their consumption patterns. This study analyzes the effects of e-commerce, pocket money, and financial literacy on the consumptive behavior of undergraduate students in the Development Economics Study Program at Udayana University. A quantitative approach was employed, using a survey of 90 respondents selected through stratified random sampling. Data were analyzed using multiple linear regression. The results show that, jointly, e-commerce, pocket money, and financial literacy significantly affect students’ consumptive behavior. Partially, e-commerce and pocket money have positive effects, whereas financial literacy has a negative effect. This indicates that higher financial literacy reduces the tendency toward consumptive behavior.

This study aims to describe the perspectives of economic actors regarding the importance of money in daily interactions and transactions. Money, as a medium of exchange, not only facilitates the transfer of goods and services but also shapes more efficient and structured economic behavior. In everyday activities, economic actors view money as an instrument that provides value certainty, transactional convenience, and flexibility in managing needs and expenditures. The role of money is also understood as a factor influencing socio-economic relationships, as interactions between individuals are often grounded in transactional processes that require trust and universally accepted exchange values. Furthermore, the development of payment technologies has broadened economic actors’ understanding of money, especially within the context of digitalized transactions. This study illustrates that money is not merely a transactional tool but also a crucial element in shaping the socio-economic dynamics of modern society. The findings are expected to contribute to microeconomic discussions related to how economic actors utilize money as a fundamental instrument in daily economic activities.

This community service activity aimed to foster financial literacy awareness and develop wise financial behavior from an early age through the “Early Saving Movement” socialization program for fifth-grade students of SDN Antasan Besar 7 Banjarmasin. The activity was conducted face-to-face using an interactive approach that included the delivery of educational materials, group discussions, question-and-answer sessions, simple simulations of money management, and the administration of pre- and post-activity questionnaires to measure changes in students’ knowledge and attitudes. The results of the analysis showed a significant increase in students’ motivation to save by 93% and an improvement in their understanding of the benefits of saving by 58%. These findings indicate that direct socialization methods accompanied by active student engagement are effective in enhancing elementary school students’ financial literacy and interest in simple and practical financial management. However, challenges were still found in controlling students’ consumptive behavior, which is influenced by the family environment and daily social interactions. Therefore, follow-up efforts are needed in the form of regular saving habit programs and the involvement of parents and teachers in supervising students’ financial behavior. Overall, this activity had a positive impact on shaping students’ discipline, responsibility, and financial independence from an early age.

Economic development strategies play a crucial role in achieving sustainable growth through increased national productivity and equitable welfare distribution. The stability of macroeconomic indicators such as inflation, exchange rates, and gross domestic product growth reflects the effectiveness of government development policies. This study aims to analyze the relationship between economic development strategies and macroeconomic equilibrium in Indonesia by examining the interconnection between the product market and the money market. The research adopts a qualitative approach using literature studies derived from scholarly journals, academic articles, and economic publications obtained from Google Scholar and other credible sources. The findings indicate that maintaining balance between the product market and the money market contributes significantly to national economic stability. A well-coordinated synergy between fiscal and monetary policies is essential to preserve macroeconomic stability and ensure that economic development progresses inclusively and sustainably amid global challenges.

This study analyzes the mechanism of money creation in Islamic financial institutions by highlighting its relationship to the principle of prudence and the intermediation function. The research background is based on the growth of Indonesia's sharia capital market which by 2025 will reach a capitalization of IDR 5,060 trillion, but still faces conceptual challenges regarding how money is created according to the principles of maqashid al-shariah. The method used is Systematic Literature Review (SLR) with PRISMA guidance on 38 relevant scientific articles. The results of the study show that money creation in the sharia system only occurs through real asset-based economic activities, in contrast to the conventional system that relies on credit and interest expansion. The intermediation function is carried out through partnerships that prioritize proportional sharing of risk and profit, while the prudential principle ensures that monetary expansion remains under control. In addition, research has found that sharia contracts such as murabahah, mudarabah, and musharakah play a role in encouraging productive money circulation while suppressing speculative activities. This study concludes that the integration between the moral and economic dimensions forms a just, stable, and sustainable Islamic monetary paradigm. These findings make a conceptual contribution to strengthening Islamic financial policy in Indonesia, especially in formulating a monetary regulatory framework that is in line with the principles of distributive justice, transparency, and protection of the stability of the national financial system.

Islamic economic instruments in the Indonesian economic system play an important role, such as waqf which can provide many benefits to society. Waqf instruments continue to innovate, where previously they were limited to land or buildings, now there are waqf instruments in the form of money. However, cash waqf is considered to be still not optimal because the potential of existing waqf is very far from the waqf that can be collected. This study aims to determine whether there is an influence of attitudes, subjective norms, performance expectations and social influences on intentions to endow money. The population of this study is the Muslim community in the city of Semarang. By taking a sample of 150 respondents by purposive non-random sampling. The data collection used a Googleform questionnaire, the data analysis method used SEM (Structural Equation Model) based on the SmartPLS 3.0 application. The results showed that the research model used was valid and reliable so that it was used properly. Based on the hypothesis test, the result is that attitude has a positive and significant direct effect on the intention of cash waqf. Subjective norms have a positive and not significant direct effect on cash waqf intentions. Performance Expectation has a positive and significant effect on cash waqf intentions. Social influence has a positive and insignificant effect on cash waqf intentions. The conclusion from this study is that the higher the attitude factor in a person which comes from beliefs in behaviour, the higher the intention of cash waqf, and the higher the performance expectation factor which comes from the level of confidence in obtaining profits in behaviour, the higher the intention of cash waqf. Likewise, subjective norm factors originating from social pressure have no influence on cash waqf intentions and social influence factors originating from social pressure in perceiving the use of the system have no influence on cash waqf intentions.

This study analyzes the mechanism of money creation in Islamic financial institutions by examining its relationship with prudential principles and financial intermediation. The research is motivated by the growth of Indonesia’s Islamic capital market, which reached a capitalization of IDR 5,060 trillion in 2025, yet conceptual challenges remain regarding money creation in line with maqashid al-shariah. The study employs a Systematic Literature Review (SLR) using the PRISMA framework, reviewing 38 relevant academic articles. Findings indicate that money creation in Islamic finance occurs only through real-asset-based activities, differing from the conventional system that relies on credit expansion and interest. Intermediation functions are carried out through partnerships emphasizing fair risk and profit sharing, while the prudential principle ensures controlled monetary expansion. The study concludes that the integration of moral and economic dimensions establishes a fair, stable, and sustainable Islamic monetary paradigm and contributes conceptually to strengthening Islamic financial policy in Indonesia.

This study aims to analyze and implement the Village Community Empowerment Program through Sharia Financial Literacy and Introduction to Sharia Banking Products in Perkebunan Gunung Melayu Village. This program is motivated by the low level of formal financial literacy, particularly regarding Sharia banking, among the village community. The methods used are outreach and mentoring, focusing on two main pillars: instilling wise money management habits and introducing Sharia banking services. The results of the activities indicate an increase in community awareness of the importance of saving as a foundation for wise money management from an early age. Participants learn to manage expenses, distinguish between needs and wants, and prepare funds for the future, which are habits that form the basis for healthy and responsible financial behavior. In addition, the community is provided with a comprehensive understanding of the various financial services provided by Sharia banks, such as savings, deposits, checking accounts, ATM cards, and digital services. This understanding empowers the community to manage their money and conduct transactions safely and efficiently through a formal banking system that complies with Sharia principles. Overall, this program contributes significantly to increasing Sharia financial inclusion and literacy in Perkebunan Gunung Melayu Village.

The 2025 Independent Community Service Program (KKN) of the University of Muhammadiyah North Sumatra was held at SD Negeri 102028 Sei Parit, Sei Rampah District, Serdang Bedagai Regency. Sharia financial education from an early age is an important step in shaping a generation that is financially literate and has Islamic morals. This study aims to describe the process and results of Islamic financial education activities through the “Saving from an Early Age” program for students at State Elementary School 102028 Sei Parit, Sei Rampah District, Serdang Berdagai Regency. The implementation method used a participatory approach with direct observation, counseling, mini banking simulations, and educational games. The results of the activity show that students are able to understand the basic concepts of saving, recognize the prohibition of usury, and show a high interest in saving consistently. This activity also succeeded in fostering basic Islamic financial literacy, especially in the context of wise pocket money management. This study recommends that similar programs be carried out continuously through collaboration between schools and Islamic financial institutions.

The 2025 Independent Community Service Program (KKN) of the University of Muhammadiyah North Sumatra was held at SD Negeri 102028 Sei Parit, Sei Rampah District, Serdang Bedagai Regency. Sharia financial education from an early age is an important step in shaping a generation that is financially literate and has Islamic morals. This study aims to describe the process and results of Islamic financial education activities through the “Saving from an Early Age” program for students at State Elementary School 102028 Sei Parit, Sei Rampah District, Serdang Berdagai Regency. The implementation method used a participatory approach with direct observation, counseling, mini banking simulations, and educational games. The results of the activity show that students are able to understand the basic concepts of saving, recognize the prohibition of usury, and show a high interest in saving consistently. This activity also succeeded in fostering basic Islamic financial literacy, especially in the context of wise pocket money management. This study recommends that similar programs be carried out continuously through collaboration between schools and Islamic financial institutions.

The 2025 Independent Community Service Program (KKN) of the University of Muhammadiyah North Sumatra was held at SD Negeri 102028 Sei Parit, Sei Rampah District, Serdang Bedagai Regency. Sharia financial education from an early age is an important step in shaping a generation that is financially literate and has Islamic morals. This study aims to describe the process and results of Islamic financial education activities through the “Saving from an Early Age” program for students at State Elementary School 102028 Sei Parit, Sei Rampah District, Serdang Berdagai Regency. The implementation method used a participatory approach with direct observation, counseling, mini banking simulations, and educational games. The results of the activity show that students are able to understand the basic concepts of saving, recognize the prohibition of usury, and show a high interest in saving consistently. This activity also succeeded in fostering basic Islamic financial literacy, especially in the context of wise pocket money management. This study recommends that similar programs be carried out continuously through collaboration between schools and Islamic financial institutions.

The increasing global pressure for environmental sustainability has encouraged companies to adopt socially and ecologically responsible business practices. Green accounting has emerged as a strategic approach to integrate environmental information into corporate decision-making and reporting. This study aims to explore and analyze the relationship between green accounting, resource efficiency, and sustainability reporting within the framework of sustainability management accounting. The research employs a systematic review approach of 50 studies sourced from Google Scholar and the Wiley Online Library. The findings affirm that green accounting functions not only as an environmental recording system but also as a strategic management tool that supports operational efficiency and holistic sustainability reporting.

This community service program was held at SD Negeri 102028 Dusun II Sei Parit, Sei Rampah District, Serdang Bedagai Regency, with a focus on applying the principles of sharia economic justice. This goal is achieved through education about the prohibition of usury and savings initiatives from an early age. This activity was motivated by the lack of Islamic financial literacy among children, especially related to the risk of usury and the urgency of frugal behavior and financial responsibility. The method chosen is a participatory-educational approach, which includes socialization, simulation and habituation, prioritizing the active involvement of students. The activity is divided into two main phases, namely usury education and saving education, utilizing animated films, educational games and picture stories. The impact of this service shows an increase in students' insight into the concept of riba, discipline in frugality, and the growth of awareness to manage money wisely according to Islamic guidance. Children are now beginning to understand that money is a mandate that must be used correctly and halal. In addition, this program also encourages the formation of the character of responsibility, trust and justice in the participants. Therefore, this program makes a significant contribution in building a children's mentality based on the principles of sharia economic justice and is worthy of being used as a prototype of Islamic financial education at the elementary school level.

This study aims to analyze oppurtunities, threats, and sales strategies through the Tiktok Shop and Tokopedua applications in the Tangerang area. Tiktok Shop and Tokopedia are two major E-Commerce platforms in Indonesia. Tiktok Shop utilizies short video trends and live streaming features to attract young consumers, while Tokopedia offers a strong E-Commerce infrastructure to support online transactions. E-Commerce is a process whereby buyers and sellers exchange information, money, and goods using electronic media. Data collection techniques were carried out through surveys targeting the community in the Tangerang area by distributing questionnaires and using documentation and literature studies that compiled secondary data from official documents published by the Ministry of Cooperatives and Small and Medium Enterprises, APJII, Data Reportal, and the Tangerang City Communication and Information Agency. The result of this study show that the collaboration between Tiktok Shop and Tokopedia opens up enormous growth opportunities, especially for businesses in the Tangerang area. Tangerang is a region with rapid growth in internet users. The younger generation, who actively use tiktok for both entertainment and shopping, is a highly potential consumer segment. Through this collaboration, businesses can reach markets that were previously difficult to penetrate through traditional marketing methods.

Holding a socialization activity to teach 6th grade students at SD 014662 the habit of saving money from an early age. This activity aims to foster students' interest in saving money. Character education, including learning about money and the habit of saving money from an early age, is the main basis for this activity because many elementary school students are still not interested in saving money. The main objectives of this outreach program are to raise awareness of the benefits of saving, encourage students to get into the habit of saving, train them in self-control, introduce them to basic financial services, and enhance their creativity by making piggy banks from recycled materials. The program implementation method is divided into several stages, namely coordination, media preparation, outreach, and piggy bank making. This activity was carried out face-to-face at SD 014662 Desa Perk.Gunung Melayu. The target of this activity was 6 sixth-grade students of SD 014662 aged between 11 and 12 years old. Various activities were carried out, including presenting material on the definition, benefits, and socialization of how to save money. In addition, there were also practical activities, namely making piggy banks from used cans and determining savings targets. The savings socialization activity was carried out smoothly and succeeded in arousing students' interest in saving money. They also gained a better understanding of the meaning, benefits, and methods of saving money. All sixth-grade students appeared enthusiastic and interested, listening attentively to the material and actively asking and answering questions. The activity of making and decorating piggy banks from used cans also successfully stimulated the students' creativity. In addition, students began putting their remaining pocket money into the piggy banks and setting savings targets, indicating a shift in habits from being consumptive to being more economical. From the results of these activities, it can be concluded that socializing the habit of saving from an early age with a practical and interactive approach is very effective in increasing interest and forming disciplined habits in managing children's money.

This Independent Community Service Program (KKN Mandiri) was conducted to foster the habit of saving and to enhance students’ understanding of the fundamental principles of Islamic finance in Gunung Melayu Plantation Village, Rahuning District, Asahan Regency, North Sumatra Province. The program was designed as an educational-based community engagement activity involving students, teachers, and local residents. The implementation methods included educational approaches such as socialization, counseling, interactive discussions, saving practice sessions, and community service activities as collaborative learning media. The results revealed a significant improvement in students’ awareness of the importance of saving from an early age, their ability to manage pocket money effectively, and their understanding of Islamic financial values such as the prohibition of riba (usury), fairness in transactions, and the importance of seeking blessings in wealth. Furthermore, this program strengthened community and school participation in supporting sustainable Islamic financial literacy initiatives. Overall, the KKN activity had a positive impact on shaping students’ financial intelligence, discipline, and Islamic moral character.

The low level of financial literacy in Indonesia, which only reached 49.68% according to the Financial Services Authority (OJK) in 2022, highlights the urgency of financial education from an early age. Children aged 11–12 are at an ideal developmental stage to understand basic financial concepts such as income, expenses, saving, and delayed gratification. This study aims to introduce financial literacy through an interactive learning medium in the form of a board game. Board games are chosen because they enhance children's engagement in learning while playing and serve as an alternative to excessive gadget use. Through gameplay, children practice financial decision-making by simulating buying and selling activities, managing expenses, and choosing to save. This approach also supports the development of children's self-efficacy, which refers to their belief in their ability to manage financial tasks. By applying this method, children are expected not only to understand the value of money but also to implement basic financial management skills in daily life. Educational board games offer an effective tool for instilling healthy financial habits from an early age.