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The implementation of Universal Health Coverage (UHC) has become a key priority of the Semarang City Government's policy in achieving equitable and sustainable health insurance. This study aims to evaluate the implementation of the UHC program in Semarang City, focusing on three main aspects: financing, accessibility, and the quality of health services. Additionally, this study examines the effectiveness of the Pangeran Diponegoro Program as a local innovation to accelerate universal coverage achievement. The research employs a mixed-methods approach, with data collected through surveys of 100 respondents, in-depth interviews with policymakers and service providers, and analysis of regional policy documents. The findings show that although UHC membership coverage has reached 99.92%, challenges remain in accessibility and service quality, particularly in the suburban areas and vulnerable populations. The SERVQUAL analysis of service quality shows high scores for empathy and responsiveness but lower scores for reliability and service assurance. The Pangeran Diponegoro Program has proven effective in reaching unregistered groups, but still faces coordination issues between sectors and limited human resources. The study recommends strengthening collaborative governance, improving data verification systems, and developing community-based service innovations to ensure the sustainability of UHC.

Financial and accounting governance practices are a regulatory framework that aims to control financial and accounting behavior within organizations by promoting the principles of transparency, disclosure, accountability, and internal control. The importance of these practices has become more important with the increase in financial crises and corruption scandals in the last two decades, highlighting the need for stricter governance systems to protect the interests of investors and stakeholders. In the context of entrepreneurial projects, which are characterized by high levels of risk and uncertainty, the quality of financial reporting is a key factor in building trust and attracting Financing and facilitating investment decisions. This study aims to analyze the relationship between financial and accounting governance practices and the quality of financial reporting, and to measure the impact of this relationship on the chances of success of entrepreneurial projects. The importance of the study stems from the fact that it seeks to bridge a knowledge gap represented by the lack of research that has linked these variables in the startup environment in developing economies. Based on a review of the literature, the study assumes that financial and accounting governance practices positively affect the quality of financial reporting, which in turn is reflected in enhancing the sustainability of entrepreneurial projects and raising their capacity competitiveness.

Taxes serve as the primary source of state revenue and a crucial component in financing national development through the State Budget (APBN). This study examines the determinants of individual taxpayer compliance within the Klaten Primary Tax Office (KPP) in Central Java, with particular emphasis on the influence of awareness, comprehension of regulations, and understanding of tax sanctions. The research method uses a quantitative associative approach. Primary data were obtained by distributing questionnaires to 100 respondents using a nonprobability sampling technique, using the accidental sampling method. The data was analyzed using multiple linear regression with the help of SPSS software. The results show that awareness, understanding of regulations, and comprehension of tax sanctions have a statistically significant effect on individual taxpayer compliance, both partially and simultaneously. The adjusted R value illustrates the model's ability to explain the data at 64.7%. To improve taxpayer compliance, tax authorities are advised to routinely conduct sustainable and easily accessible tax education programs, enforce tax sanctions consistently and transparently, and be supported by awareness campaigns for taxpayers in fulfilling their responsibilities to the state.

Islamic banking plays a crucial role in providing financing in accordance with Islamic principles, including through the Home Ownership Credit (KPR) product. This study aims to analyze the implementation of the Murabahah and Musyarakah Mutanaqishah (MMQ) contracts in the iB Hijrah KPR financing product at Bank Muamalat KCP Rancaekek. The Murabahah contract is implemented through a sale and purchase mechanism, where the bank purchases the house the customer needs and resells it with an agreed profit margin, thus providing price certainty and a simple process. Meanwhile, the MMQ contract is based on a partnership between the bank and the customer with a concept of joint ownership that gradually decreases, thus creating flexibility and a more balanced risk sharing. This study uses a qualitative descriptive approach with data collection techniques through literature studies, interviews, and observations. The results of the analysis show that the majority of customers prefer the Murabahah contract due to its simplicity, although in the long term, MMQ is seen as more economical and fair. Thus, both contracts are equally relevant to support Sharia-based home ownership. This research is expected to contribute to Islamic banking in improving service quality, strengthening Islamic financial literacy, and encouraging innovation in competitive and sustainable financing products.

Sustainable development is one of the main priorities in an effort to maintain a balance between economic growth, environmental sustainability, and social welfare. Green financial instruments such as Green Bonds and the implementation of Green Budget Tagging have emerged as important strategies in supporting the sustainable development agenda in Indonesia. This study aims to analyze the effect of green bonds and green budget tagging on the achievement of sustainable development. The method used is a quantitative approach with regression analysis, where green bonds and green budget tagging are independent variables, while sustainable development is the dependent variable. The data used are annual time series data from 2018-2023. Data processing was carried out using the SPSS 25 program. The results of the study indicate that partially Green Bonds do not have a significant effect on sustainable development in Indonesia (statistical t significance value 0.970 > 0.05). Green Budget Tagging has a significant effect on sustainable development in Indonesia (statistical t significance value 0.021 < 0.05). Simultaneously, both variables significantly influence sustainable development in Indonesia (F-statistic significance value 0.034 < 0.05). This finding indicates that optimizing green bond issuance and implementing green budget tagging can strengthen green financing and ensure budget allocation is more focused on sustainable programs. The implications of this research emphasize the importance of the government and related institutions' commitment to expanding green financial instruments as a key pillar in supporting inclusive and environmentally sound development in Indonesia.

This study aims to analyze the implementation of the murabahah contract in the Home Ownership Credit (KPR) financing product at Bank Syariah Indonesia (BSI) Cimahi Branch Office. This study uses a descriptive qualitative method with data collection through interviews, observation, and documentation. The results show that the KPR financing mechanism at BSI Cimahi Branch Office has been running in accordance with sharia principles established by the National Sharia Council (DSN-MUI). The process starts from customer application, wakalah contract, to the implementation of the murabahah contract with the principle of transparency of the principal price and profit margin agreed in advance and fixed throughout the financing tenor. The implementation of this system provides payment certainty for customers and protects against the risk of interest rate fluctuations. In terms of performance, Murabahah KPR financing at BSI Cimahi Branch Office has contributed significantly to the financing portfolio with a low level of Non-Performing Financing (NPF) and positive growth every year. However, challenges still exist in the amount of the down payment and the attachment of a fixed margin that can be a burden for customers with limited financial capabilities. Overall, the murabahah contract has proven to be an effective, transparent, and sharia-compliant instrument in supporting home ownership for the Muslim community in Indonesia.

This study aims to (1) to find out how the role of Islamic microfinance institutions on micro businesses in Jambi city. (2) to find out how the development of Islamic microfinance institutions in Jambi city. (3) to find out what efforts are made by Islamic microfinance institutions (BMT) to increase their role towards micro enterprises in Jambi city. The problems discussed in this thesis are (1) how the role of Islamic microfinance institutions on micro businesses in Jambi city. (2) what influences the role of Islamic microfinance institutions (BMT) on micro businesses. (3) what efforts are made by Islamic microfinance institutions (BMT) to increase their role towards micro business ventures in Jambi city. The research method used is descriptive qualitative. The descriptive method of analysis is obtained through data sourced from observation, interviews, and documentation as well as other sources that support field research by finding data sources directly from the field, namely from the BMT through data collection and interviews with the parties concerned. The results of this study are the Financing mechanism at BMTs in Jambi city, namely BMT Al-Ishlah, BMT KOSSUMA, and BMT. Muslimah Masyitoh tends to be the same, the difference lies only in the tax year of the vehicle financing ceiling, and the length of installments. Financing includes several contracts, namely murabahah, ijarah, ar-Rahn, mudharabah, musyarakah and qordhul hasan. Analysis before channeling financing at BMT for prospective financing members includes: Character, Capital, Capacity, Condition, and Coleterol. The importance of Islamic microfinance by BMTs in Jambi city in empowering MSMEs is evidenced by the main target of BMT financing is small business actors who are not reached by banks. Simple procedures and applied financing are needed by Jambi city MSMEs in developing their businesses. The constraints of the Jambi city BMT cooperative in carrying out its business, namely financing in the context of empowering MSEs, include internal constraints and external constraints.

The development of information technology has brought significant changes in various sectors, especially in the banking sector. However, the financing application service at the Muamalat Bank Situbondo Branch still uses manual methods that are inefficient and risky. This study aims to design a web-based financing application information system using the Prototype method, which can produce an information system design with a simple, user-friendly, and easy-to-operate interface, so that customers and bank officers can quickly understand the flow of use. In this study, the method used is a qualitative descriptive method with a case study approach. Data collection techniques include interviews with agency supervisors, direct observation in the field, and documentation. The results obtained from this study are an information system design that includes process modeling (UML), database modeling (Class Diagram), and user interface design. This system is designed to allow customers to apply for financing online, upload digital documents, and monitor the application status in real time. With this system, it is expected that the process of data verification and validation by bank employees will be faster and more accurate, and the risk of document loss can be minimized.

This study aims to analyze the potential of micro, small, and medium enterprises (MSMEs) in enhancing the local economy through a case study of the Nay-Nay beverage business in Medan City. The research focuses on the contributions of MSMEs to job creation, income generation, improvement of purchasing power, development of local human resource skills, and the involvement of the local community in supply chain activities. A qualitative approach with a descriptive case study design was employed, utilizing semi-structured interviews, participant observation, and documentation analysis for data collection. The findings indicate that Nay-Nay plays a significant role in strengthening the local economic structure. The business creates employment opportunities for the surrounding community, increases household income, and contributes to the development of workforce competencies relevant to the food and beverage service industry. Moreover, the inclusion of local suppliers in the procurement of raw materials and distribution processes generates a multiplier effect that stimulates the local business ecosystem. Nonetheless, the enterprise faces notable challenges such as limited access to capital, price volatility of raw materials, and intense market competition. Overall, this study affirms that MSMEs are crucial drivers of inclusive and sustainable economic development and highlights the need for policy interventions that enhance managerial capacity and improve access to financing for small business actors.

His study aims to investigate the influence of investment decisions, financing, dividend policy, and profitability on the firm value of State-Owned Enterprise (SOE) banking companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The research is motivated by the fluctuating firm value (PBV), which reached a low of 1.66 in 2020 and a high of 2.05 in 2022, indicating shifts in market perception. Using a quantitative approach and a purposive sampling method, this study analyzes secondary data from four SOE banks: PT Bank Mandiri Tbk, PT Bank Rakyat Indonesia Tbk, PT Bank BNI Tbk, and PT Bank BTN Tbk. The data analysis techniques include descriptive statistics, classical assumption tests, and multiple linear regression. The results show that investment decisions, dividend policy, and profitability have a significant positive effect on firm value. In contrast, financing decisions were found to have no significant effect on firm value. This study concludes that an integrated approach to financial management is essential for creating long-term firm value.

This study examines the role of BRICS—an intergovernmental organization consisting of Brazil, Russia, India, China, and South Africa—in fostering global cooperation and contributing to world economic stability. BRICS was founded as a strategic response to the dominance of Western financial institutions such as the International Monetary Fund (IMF) and the World Bank, which have long been criticized for their unequal representation and decision-making processes favoring developed economies. In this context, BRICS provides an alternative financial architecture through the creation of the New Development Bank (NDB) and the Contingent Reserve Arrangement (CRA), both of which serve as instruments to support development financing and ensure financial security for its members. Grounded in the frameworks of constructivism and soft power diplomacy, BRICS emphasizes the principles of equality, mutual respect, sustainable development, and South-South cooperation. These values are reflected in its policies and initiatives that prioritize inclusivity, fair participation, and collective growth, especially for developing nations often marginalized in the global economic order. By representing more than 40% of the world’s population and contributing approximately 23% of global GDP, BRICS demonstrates its capacity to shape the international system and establish a more balanced distribution of power and resources. This research employs a qualitative descriptive approach based on secondary data, which is analyzed narratively to highlight the evolving dynamics of BRICS within the global economy. The findings indicate that BRICS has significant potential to challenge Western economic hegemony, enhance economic solidarity among emerging markets, and provide developing countries with greater opportunities for growth and cooperation. Ultimately, BRICS emerges not only as a counterweight to established global institutions but also as a transformative actor capable of reshaping the trajectory of international economic governance in the future.

This study aims to identify and analyze the preparation of financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in the Mebel Kerajinan Jepara business. A descriptive qualitative approach was employed using primary data obtained directly from business owners. Data collection techniques included in-depth interviews, observation of accounting records, and documentation of transaction evidence and records used in preparing financial statements. The data were analyzed descriptively to present systematic, factual, and accurate information about the actual accounting practices in the field. The findings reveal that the preparation of financial statements at Mebel Kerajinan Jepara has not yet fully complied with SAK EMKM. The business only keeps simple records of income and expenses in a notebook without producing complete financial statements such as the statement of financial position, income statement, and notes to the financial statements. The main constraints identified are the limited understanding of the business owners regarding the importance of accounting and the absence of human resources with accounting expertise. These findings highlight the need for assistance, training, and capacity building for business owners in the field of accounting to produce standardized financial reports, enhance business credibility, and support decision-making as well as access to financing. Thus, this study is expected to serve as a reference for local governments, educational institutions, and other related parties in providing accounting guidance to micro and small business actors.

This research examines the influence of transactional leadership and the entrepreneurial competence of school principals on the effectiveness of education financing in primary and secondary education settings. Effective education financing is essential to ensure that limited resources are allocated optimally to improve learning quality, infrastructure, and institutional sustainability. Transactional leadership—marked by clear performance standards, reward and punishment mechanisms, and strict supervision—provides a structured framework for financial accountability and goal achievement. Entrepreneurial competence, on the other hand, equips principals with the ability to recognize funding opportunities, innovate in revenue generation, and manage financial risks. The study adopts a quantitative survey design involving school principals and financial management personnel from a representative sample of public and private schools. Data were collected using validated questionnaires and analyzed through multiple regression to measure the direct and combined effects of the two independent variables on education financing effectiveness. The findings reveal that both transactional leadership and entrepreneurial competence significantly and positively affect financial effectiveness. Transactional leadership strengthens transparency and budget discipline, while entrepreneurial competence fosters diversification of funding sources and innovative financial strategies. These results highlight the strategic importance of integrating leadership development with entrepreneurial training for school principals. Strengthening these competencies not only enhances financial planning and accountability but also reduces dependence on a single funding source, supporting long-term educational sustainability. Future studies are encouraged to explore additional mediating factors such as organizational culture, technological infrastructure, and community involvement to provide a more comprehensive understanding of education financing dynamics.

This study aims to analyze the influence of green financing, industrialization level, and fossil energy consumption on carbon emissions in Indonesia for the period 2018–2023. The method used is multiple linear regression with the Ordinary Least Squares (OLS) approach based on time series data. The dependent variable used is carbon emissions, while the independent variables include green financing, industrialization level, and fossil energy consumption. The results of the analysis show that both simultaneously and partially, the three independent variables do not have a significant effect on carbon emissions. The coefficients of green financing and industrialization tend to be positive, while fossil energy consumption is negative, but all are not statistically significant. These findings indicate that green financing policies, industrial development, and fossil energy consumption during the study period have not had a significant impact on carbon emissions in Indonesia. This study recommends the need to extend the observation period, add relevant variables such as the renewable energy mix, and optimize the implementation of green energy and financing policies to support carbon emission reduction in the future.

The Community Service Program (KKN) in Kampung Kelam Pagi, Tanjungpinang City, focused on strengthening Mencalok MSMEs through a rebranding strategy. A participatory approach was used to engage the community at every stage, from observation, planning, and implementation to evaluation. The activities included the creation of a new logo, product packaging improvements, and the facilitation of Business Identification Number (NIB) registration for MSME actors. The results showed significant improvements in the product's visual identity, business legality, and market value of Mencalok in local and regional markets. Rebranding also provided additional benefits, such as legal recognition, access to government programs, financing opportunities, and the promotion of traditional culinary culture. The program empowered women by enhancing their managerial skills and fostering economic independence. In addition to these efforts, digital marketing strategies were introduced, helping the MSMEs reach a broader audience and improve their online presence. Product diversification was also recommended to strengthen competitiveness and ensure long-term business sustainability. These findings highlight that rebranding is not merely a visual change but a strategic tool that enhances the economic, social, and cultural value of traditional MSMEs. By integrating modern business practices with local cultural heritage, this initiative not only improved business outcomes but also contributed to the preservation and promotion of regional traditions.

This research aims to examine the effect of Return on Equity (ROE), Asset Structure, and Current Ratio (CR) on Capital Structure in the company PT Mayora Indah Tbk, which is listed on the Indonesia Stock Exchange (IDX) for the period 2015–2023. The data used in this study are secondary data obtained from the company’s annual financial reports during the research period. The research employs a quantitative approach, and the data sources are documentary in nature, focusing on publicly available financial statements.The analytical method used is multiple linear regression analysis, with data processing performed using SPSS software. This method allows the researcher to assess the impact of each independent variable on the dependent variable both partially and simultaneously. The results of the partial hypothesis testing indicate that the Return on Equity (ROE) variable has a positive and significant effect on Capital Structure, suggesting that higher profitability encourages the company to utilize more debt financing. On the other hand, the Asset Structure variable shows no significant negative effect on Capital Structure, indicating that the proportion of fixed assets does not play a decisive role in influencing capital structure in this case. Meanwhile, the Current Ratio (CR) has a negative and significant effect, implying that companies with higher liquidity tend to rely less on external debt. Simultaneously, the three variables—ROE, Asset Structure, and CR—have a significant influence on Capital Structure. These findings can serve as a reference for corporate financial management in optimizing capital structure decisions.

This study aims to examine the influence of firm size, profitability, and liquidity on the capital structure of PT Krakatau Steel Tbk during the 2017–2024 period. The independent variables in this study consist of firm size, measured by the natural logarithm of total assets (Ln Total Assets), profitability measured by Return on Equity (ROE), and liquidity measured by the Current Ratio (CR). The dependent variable is capital structure, proxied by the Debt to Equity Ratio (DER). A quantitative approach was employed, utilizing multiple linear regression analysis to test the hypotheses. The data used were secondary in nature, comprising quarterly financial statements of PT Krakatau Steel Tbk obtained from the Indonesia Stock Exchange (IDX) and other official sources. The empirical findings reveal that, partially, firm size has a negative and statistically significant effect on capital structure. This suggests that larger firms tend to rely less on debt financing. Profitability exerts a positive and significant influence on capital structure, indicating that more profitable companies are more likely to use debt to finance their operations. Conversely, liquidity exhibits a negative yet statistically insignificant impact on capital structure, implying that liquidity does not have a substantial effect on the company's capital structure decisions. Simultaneously, the three independent variables collectively have a significant effect on capital structure. The model’s coefficient of determination (R²) indicates that 26.7% of the variation in capital structure can be explained by the independent variables, while the remaining 73.3% is attributable to other factors not included in this study. These findings contribute to the understanding of financial decision-making within capital-intensive industries.

Small and Medium Enterprises (SMEs) play a crucial role in driving economic growth at both local and regional levels, including in Malang Regency. Their presence not only creates new job opportunities but also stimulates the economic activities of local communities. Nevertheless, SME actors still face a number of significant challenges. These include limited capital, incomplete business legality, low managerial capacity, and restricted access to wider markets. Such conditions often hinder SMEs from optimizing their competitiveness. This research aims to examine the implementation of SME empowerment programs carried out by the Cooperative and Micro Business Office in Kepanjen, as well as to identify supporting and inhibiting factors. The study employed a descriptive qualitative approach, with data collected through in-depth interviews and documentation studies. The findings reveal that SME empowerment was implemented through various programs, such as training to enhance skills, continuous business mentoring, facilitation of access to financing through financial institutions, and product promotion via exhibitions and digital platforms. These programs have provided positive impacts by strengthening the capacity and visibility of SMEs in the region. The success of these programs is supported by the strong commitment of the local government, synergy among institutions, and active participation of SME actors. On the other hand, several obstacles remain, such as low digital literacy among entrepreneurs, difficulties in obtaining financing due to legal constraints, and complex bureaucratic processes. The results of this research emphasize that SME empowerment requires adaptive strategies, continuous mentoring, and proper program mapping in accordance with local conditions.

This study examines the dynamics of urban politics in the policy of the Palembang City Government regarding the management of disorganized electrical cables. The problem of irregularly hanging cables, mixed with telecommunication lines, and often dangling too low poses safety risks, reduces the city’s aesthetics, and reflects weak governance of urban infrastructure. This research employs a qualitative approach using a case study method. Data were collected through field observations, in-depth interviews with relevant stakeholders, and documentation. The research informants consisted of representatives from the Palembang City Government, PLN (the state electricity company), telecommunication providers, and affected communities. The findings indicate that cable management policy is a concrete effort by the government to create an orderly, safe, and modern urban spatial arrangement. The Palembang City Government seeks to reorganize the overhead cable networks while simultaneously planning the development of underground utility ducts as a long-term solution. However, the implementation of this policy faces several challenges, particularly conflicting interests among stakeholders: PLN emphasizes operational efficiency, telecommunication providers resist additional financial burdens, while the public demands quick action but shows limited participation. This study concludes that the issue of cable management is not merely technical but also represents an arena of urban political contestation among the state, the private sector, and society. Effective solutions require cross-sectoral coordination, strong regulatory frameworks, collaborative financing, and active community involvement. Through a comprehensive approach, cable management in Palembang City has the potential to enhance public safety, improve urban aesthetics, and strengthen government legitimacy in sustainable urban governance.

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in supporting regional economic growth, job creation, and equitable distribution of community welfare. In Cilegon City, MSMEs are growing rapidly in various sectors, but still face a number of fundamental challenges. The main problems faced include limited access to capital, low utilization of digital technology in business activities, limited managerial capacity, and less than optimal regulatory support oriented towards strengthening MSMEs. These conditions cause the competitiveness of MSMEs to be relatively weak compared to the large business sector, so that their contribution to the Gross Regional Domestic Product (GRDP) of Cilegon City is not optimal. This study aims to analyze policy strategies that can support the development of MSMEs in Cilegon City through a descriptive qualitative approach. The method used is a literature study and policy analysis by examining regulations, local government policies, and relevant previous research results. The analysis results show that there are several strategies that can be implemented, including: strengthening regulations and policies that favor MSMEs, expanding access to financing through collaboration with financial and banking institutions, developing human resource capacity through entrepreneurship and business management training, utilizing digital technology to expand market access, and building synergies between local governments, the private sector, and other supporting institutions. The implementation of these strategies is expected to increase the competitiveness of MSMEs, expand marketing networks, and encourage MSMEs to be more adaptive to technological developments and market needs. Thus, MSMEs in Cilegon City can make a more significant contribution to regional economic growth, create new jobs, and support sustainable economic development.