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Abstract :The financial performance of PT Semen Baturaja (Persero) for the period 2020-2022 needs to be evaluated to determine the effectiveness of management in managing the company's finances. The purpose of the study is to measure the financial performance of PT Semen Baturaja (Persero) through financial statement analysis over the period 2020, 2021, and 2022. This study uses various types of financial ratios such as Liquidity, Solvency, and Profitability. The research method used is qualitative with a quantitative approach. The data used is sourced from the financial statements of PT Semen Baturaja (Persero) Tbk for the years 2020, 2021, and 2022, obtained from the Indonesia Stock Exchange. The analysis results show that the company has good liquidity because current assets are higher than current liabilities. The solvency ratio level is quite healthy. Although the Debt to Asset Ratio (DAR) indicates high debt, the low Debt to Equity Ratio (DER) values show that most of the assets are still funded by equity. The company's profitability level is less healthy. Although the Gross Profit Margin (GPM) shows positive results and is higher than the industry average, other ratios such as Operating Profit Margin (OPM), Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE) indicate that the company has significant room for improvement in operational efficiency, cost management, and optimization of asset and equity utilization. Keywords: Analysis, Liquidity, Solvency, Profitability

This research aims to analyze the influence of Regional Original Income (PAD), Special Allocation Funds (DAK), and General Allocation Funds (DAU) on the allocation of capital expenditure budgets on the island of Java. Capital expenditure is an important component in regional budgets that contributes directly to infrastructure development and improving public services. This study uses panel data from districts/cities on Java Island during the 2015-2020 period. The analytical method used is panel data regression with a fixed effects model (FEM) approach to identify the influence of independent variables on the dependent variable. The research results show that PAD has a positive and significant influence on capital expenditure. This indicates that regions with higher PAD tend to allocate more budget for capital expenditure. Meanwhile, DAK also has a positive and significant effect on capital expenditure, which shows that funds specifically allocated by the central government have succeeded in increasing investment in fixed assets in the regions. On the other hand, DAU was found to have a negative but insignificant effect on capital expenditure, indicating that general funds received from the central government did not directly encourage an increase in capital expenditure. This research provides important implications for regional policy makers in increasing PAD and utilizing transfer funds from the central government more effectively to accelerate the development of infrastructure and public services. Apart from that, the results of this research can also be a reference for further research in the field of regional finance and public budget management.  

This research aims to evaluate the influence of company complexity, company size, KAP reputation, and audit opinion on audit delays in transportation sector service companies listed on the Indonesia Stock Exchange from 2018 to 2020. The background of this research is based on the importance of timeliness in submitting reports finance to maintain the trust of investors and other stakeholders. The research method used was purposive sampling with a sample of 66 companies which were analyzed using multiple regression using SPSS version 26 software. The research results showed that company complexity, company size and KAP reputation did not have a significant influence on audit delay, while audit opinion showed an influence. which is significant. The conclusions of this research indicate that although factors such as complexity and company size are often considered to influence audit delay, in the context of transportation sector companies, only audit opinion shows a significant correlation. This shows the need for companies to focus more on the quality of financial reports and transparency to reduce audit delays. These findings are expected to provide insight for companies, auditors and regulators in efforts to increase the efficiency of the audit process and the timeliness of financial reporting.

Socialization activities to improve financial and accounting literacy in the community were carried out in Rumah Tiga Village, focusing on the role of financial and accounting literacy in family financial management. Rumah Tiga Village was chosen because it still needs understanding and skills about financial management and accounting to support economic development and community welfare. The methods used in this activity include practical demonstrations, surveys to the community, as well as cooperation with Rumah Tiga Village officials. The main focus of this socialization was to increase understanding of household financial management, achieving future financial goals, the importance of long-term savings, education on future investments, and emergency funds to avoid future financial difficulties. The role of accounting in recording income and expenses, preparing budgets, and understanding how to make household financial reports are important points for the community to become better at managing their finances. The implementation of this socialization activity is tailored to the needs of the village community, involving cooperation with the village government to increase understanding of financial literacy and accounting. It is hoped that this activity can provide good knowledge to the Rumah Tiga community about financial literacy and accounting in the community.

The role transformation of the National Sharia Board Dewan Syariah Nasional (DSN); one of the organizational structures in Indonesian Ulama Council Majelis Ulama Indonesia (MUI) in the dynamics of fatwa determination in the modern era is an important topic to be studied in the context of rapid social, economic, and technological change. This article aims to analyze how DSN-MUI adapts to the challenges of modern times and develops a methodology for setting fatwas that is relevant and responsive to the needs of contemporary society. Through a comprehensive literature review, this article highlights the evolution of the DSN's function from the establishment of conventional fatwas towards a more dynamic and inclusive approach, including in the field of sharia finance, halal products, and other social problems. This transformation reflects DSN-MUI's efforts to remain relevant and provide accurate and applicable guidance for Muslims in Indonesia in facing modern issues.

The purpose of this research is to analyze the misuse of official cars in review of Law Number 31 of 1999 in conjunction with Law Number 20 of 2001 concerning the eradication of criminal acts of corruption in the Kupang City Government. This research uses Empirical Legal Research method with primary data legal sources collected through interviews with respondents and observation of the research location as well as secondary legal data sources collected through literature study or document study. The results of the research indicate that the misuse of official cars related to the crime of corruption, namely abuse of authority in this case the misuse of official cars in the crime of corruption refers to the formulation of Article 3 of the Law on Criminal Acts of Corruption (UUTPK), namely with the aim of benefiting oneself or another person or a corporation abusing the authority, opportunity or means available to him because of his position or position that can harm state finances. Law enforcement against the misuse of official cars outside the office, namely: preventive law enforcement and repressive law enforcement. From the results of the study, the researcher concluded that the regulation of the minister of home affairs number 7 of 2006 concerning the standardization of local government work facilities and infrastructure article 1 letter g, what is meant by official vehicles is government property that is used only for official purposes, consisting of individual service vehicles, operational service vehicles / official service vehicles, and special service vehicles / fields.Conclusion related to law enforcement efforts against the misuse of official cars outside the office, namely carried out by preventive and repressive actions. 

This research aims to analyze the implementation of the Maqasid Shariah approach in fiscal policies to achieve social welfare and green economic development, focusing on the case study of PT. Bank Syariah Indonesia Tbk for the period 2021-2023. The research method employed is descriptive analytics with a qualitative approach. Data were obtained through documentation/library studies. Data analysis was conducted using Content Analysis techniques. The results of the study indicate that PT. Bank Syariah Indonesia Tbk has implemented the Maqasid Shariah approach in designing fiscal policies by considering aspects of social welfare and green economic development. The fiscal policies implemented have had a positive impact on societal welfare and have contributed to sustainable and environmentally friendly economic development. This research is expected to contribute to the understanding of the implementation of Maqasid Shariah in the context of Islamic finance and economics and serve as a reference for Shariah financial institutions in formulating fiscal policies oriented towards social welfare and green economic development. .  

Considering that today's children mostly live with a consumerist attitude, it is necessary to provide education and introduction to the benefits of the value of money and manage finances by cultivating a frugal lifestyle and a love of saving from an early age. Educating them to avoid consumerist lifestyle behavior also aims to manage their own finances and can increase their comfort in the future. The main target of this activity is the community, especially children in Latta Village, Baguala District, Ambon City. This activity was attended by 25 children and 10 mothers in Latta Village. This activity program is implemented using the material presentation method. The main mission of socialization activities is to foster a frugal lifestyle, a hobby of saving from childhood for a more prosperous future, and children being able to differentiate between needs and wants.    

This research aims to analyze the requirements, influencing factors, impacts, and effective solutions for loan management carried out by the Regional Government of Manggarai Regency in 2022. This regional loan analysis was carried out based on the provisions regulated in PP Number 56 of 2018 concerning “Regional Loans”. The research method used is descriptive qualitative. The type of research data used is qualitative and quantitative data with primary and secondary data sources. The data collection techniques in this research are interviews and documentation using the data analysis method proposed by Miles and Huberman. The results of this research show that regional loans made by the Manggarai Regency Government meet the requirements stated in PP Number 56 of 2018 Article 15, where the main factor in taking loans is to finance projects that are the development plans of the Manggarai Regency regional head. This regional loan has had a positive impact on infrastructure development and the DSCR value is 2.54 points, which means there is no indication of having a negative impact on the financial health of the Manggarai Regency Government area. The loan management solutions provided by research informants are in accordance with the principles of providing regional loans as stated in PP Number 56 of 2018 Article 3.

Research on the concept of abuse of authority in the Corruption Constitution in Indonesia, elaborating on this problem along with the concept of abuse of authority in decisions court. Elaboration with normative research methods, in the final results show that any inconsistency in the formulation of the offense in Article 3 of the PTPK Law. The location of the inconsistency is an element from violation First with Meaning enrich self Alone, person other, or corporation formulated in a way material, whereas element 2nd can harm finance country or economy. Formal Terms Which formulated on base thinking This, that is element violation to abuse authority, chance, or means Which he has because of his position/position. The solution is possible with certain characteristics among the concept of breaking law with draft abuse authority And in practice his, proof abuse authority is matter Which difficult, Because For evaluate abuse This authority is factually related authority, suggested in Article 3 of Law no. 31 of 1999 jo. Act No 20 Year 2001 deleted just. Reason others are: element deed oppose law in Article 2 Law no. 31 of 1999 jo. UU no. 20 of 2001 has been able to accommodate the elements abuse of authority, because abuse of authority is a species of the genus element violate law.  

Policies that are often taken by public officials sometimes give rise to major criticism committing a pattern of criminal acts of corruption. Policies that are considered can fall into the action category corruption is policies that could harm state finances. So it's a loss State finances are one of the elements of criminal acts of corruption in Article 2 paragraph (1) and Article 3 Act No. 31 Year 1999 jo Act No. 20 Year 2001 about Eradication Act Criminal Corruption. The formulation of elements that are detrimental to state finances in these two articles is at the evidentiary level still raises various obstacles because it is an unclear and unclear norm multiple interpretations. Results from study show that prove that element harm state finances in criminal acts of corruption are still understood as formal criminal acts so that the proof Enough with fulfil deed the And No need There is consequence, Good Which potential harm finance country nor loss Which Actually, perpetrator can convicted. After Court Constitution through Decision Number 25/PUU-XIV/2016 mention that the word "can" in Article 2 paragraph (1) and Article 3 is unconstitutional and is fundamentally change qualification corruption become become crime material, However in its implementation There are different views regarding law enforcement officials in proving that element This is detrimental to state finances, giving rise to legal uncertainty. In the upcoming corruption criminal law reform, the more appropriate model of proof is with use draft loss finance country in meaning  crime material. Through draft This, something deed new can seen fulfil elements follow criminal corruption with condition There must be a result of the state's loss being real and occurring (actual). lost). Proof concept loss state finances in meaning  material ensure law Which fair certainty.

This research discusses the dynamics of money as a medium of exchange, store of value, and unit of account, as well as how the evolution of money has an impact on economic growth and global transactions. In addition, this paper investigates the challenges and risks facing financial institutions, such as market volatility, systemic risk, regulatory changes, and the impact of technological innovation. In this context, research using literature methods also examines the importance of financial stability and public trust in financial institutions, as well as strategies for maintaining the integrity of the financial system. Analyzing trends and changes occurring in the world of finance will provide readers with comprehensive insight into the latest developments in the financial sector, the important role of money in the economy, and how financial institutions can adapt to changes in the business and regulatory environment.  

This study focused on assessing the conformity of sharia to kafalah contracts in Hasanah Card products. The main findings show that the implementation of kafalah contracts on Hasanah Cards still does not fully meet the required Sharia criteria. The majority of scholars are of the view that the agreement related to ujrah for kafalah services falls into the category of riba qardh, so it is forbidden. Therefore, it is important to keep the kafalah in its purity context as a form of aid and almsgiving without any element of imbalance or compensation that is not under the principles of Shariah. This research is expected to make a significant contribution to the development of Islamic financial products that are more in line with Islamic teachings. By highlighting shortcomings in the implementation of the kafalah contract in the Hasanah Card product, it is hoped that it will encourage better improvement and innovation efforts to ensure Sharia compliance in Islamic finance practices. In addition, this research is also expected to increase public awareness of the importance of applying sharia principles in every aspect of finance, to create a more transparent, fair, and under Islamic values.

The modern economy, with the household and corporate sectors as the main players, is involved in a complex structure. This research uses a qualitative approach to explore the interaction between the two in a dynamic economic context. Qualitative analysis reveals how the two interact in a changing environment. Researchers highlight the importance of verifying household income for purposes such as loans and evaluating financial condition, which involves examining documents such as pay slips and tax reports. Financial challenges include effective management of income and expenses, as well as developing long-term financial plans. Changes in the economic situation and rising prices of goods can pose other challenges in business management. The company faces ever-changing competition by implementing product diversification strategies, increasing operational efficiency, and developing new markets. They also focus on managing risk, maintaining healthy finances, and adapting to changing regulations and market conditions. This research highlights the linkages between the household and corporate sectors and their implications for overall economic stability. With a deeper understanding of the dynamics in these two sectors, this article provides insights for policy makers, business people and the general public in formulating more effective strategies to increase prosperity and economic growth.

International trade is something that often occurs in customs areas. Customs areas often witness international trade. Law on 17 of 2006 and Law on Excise No 11 of 1995 stipulate regulations regarding customs. However, in the case of exports and imports, it is difficult to differentiate between customs violations and customs crimes. The Customs and Excise Agency, an institution under the Ministry of Finance, is needed to handle customs cases. Based on the questions we discussed, the role and efforts of the DJBC in minimizing the increasing number of customs crimes must be discussed. The increase in customs crimes and obstacles. In their efforts to reduce the increase in customs crime, Customs and Excise is facing challenges. It is important to note that the national principles that drive the duties and efforts of the DJBC to reduce the increasing level of customs crimes can be linked to the principles and principles reflected the 1945 Constitution. Attributes of the Unitary State of the Republic of Indonesia (NKRI) including nationalism and patriotism, sovereignty and territorial integrity, law and order, shared prosperity, and security.

Trade is an activity that is inherent in human life and in Islam trade has an important role in advancing the economy and facilitating the exchange of goods and services in accordance with Islamic knowledge, Sharia Law, Globalization and technological developments. Apart from that, changes in regulations are one of the challenges facing Islamic trade in the modern era. However, there are also important opportunities, such as e-commerce, Islamic finance, and halal products, that enable Muslim traders to innovate and compete in global markets. In an era of ever-changing global trade, Muslim traders around the world must continually monitor changes in consumer demand, regulations and technology. With a good understanding of the markets and a commitment to Islamic principles, traders can take advantage of Islamic trading opportunities in this modern era. Halal trade is a clear example of how adaptation to these changes can bring success in the context of Islamic trade.

This article discusses the implementation of information technology in office administration management in schools. To support the smooth running of the process Learning certainly requires supporting facilities so that all activities are neatly and efficiently organized. Information technology is here to help the school administration process become more effective and efficient. Of course, it is not only the school administration that will be helped, but communication between teachers, staff and students will improve. Information technology in office administration management also certainly helps manage finances and manage school personnel. The purpose of this article is is to review how the administration system is based information technology to streamline the performance of teaching staff and staff in schools. Method used is descriptive qualitative.

Financial reports contain information about a company's finances which can be used to assess the company's performance in a certain period, so financial reports are very important for business owners because financial reports can see the financial condition of a business and carry out performance evaluations in order to advance the business. Financial reports can also be applied to MSMEs in Indonesia. However, the obstacle faced by MSMEs is regarding financial reports. Many MSMEs do not make financial reports due to a lack of knowledge in the financial sector and a lack of awareness of the importance of financial reports in running a small business. This research includes a case study approach with qualitative methods, collecting and retrieving data in this research in the form of observation, interviews and documentation. The research results show that the problem in this research is the limited human resources in preparing financial reports.

Settlement of Money in Lieu aims to provide legal certainty for arrears of Money in Lieu decided by the Court as an additional punishment against the convicted person in a corruption case based on Law Number 3 of 1971 concerning Eradication of Corruption and the decision is legally binding. The author will write about the importance of negotiation and asset tracking related to Non Litigation Settlement of Money in Lieu. The research method between quantitative methods and qualitative methods to be used together in a research activity, so as to obtain comprehensive, valid, reliable and objective data. This is related to the ability of the convict or ex-convict or heirs who have arrears of compensation money to immediately resolve the arrears, which are stated in the Minutes of Negotiations conducted by the State Attorney Team of the work unit and the findings of Asset Tracking. This can be an income in the Central Government that does not come from tax revenues (PNBP) related to State Finance.

This research is motivated by the condition of Islamic boarding schools in Jambi province in terms of infrastructure management. The research objective is to determine the infrastructure management system in developing Islamic boarding schools in Jambi Province.The research method uses a qualitative approach. The sample in this study; Nurul Jalal Islamic boarding school, Tebo Regency City, Zulhijjah Islamic boarding school, Batang Hari Regency, Nurul Iman Islamic boarding school, Jambi City and as a research informant for Islamic boarding school leaders, madrasa leaders and staff who handle infrastructure management. Data collection technique using snowball sampling. Sampling technique using the method : interviews, documentation, observation. To test the validity of the data by using data triangulationThe research results are as follows; first, management of facilities and infrastructure in the development of Islamic boarding schools in Jambi Province, the Islamic boarding schools as samples in this research are as follows; carry out planning, carry out implementation and organization, then carry out the process of procurement and inventory of facilities and infrastructure as well as the final stage of monitoring and evaluating the condition of infrastructure in an effort to develop Islamic boarding schools. All activities are oriented towards achieving goals, clarity and responsibility, administration, efficiency and consistency in the use of facilities and infrastructure. Second, the inhibiting factors in the process of managing facilities and infrastructure to develop Islamic boarding schools in Jambi province include; human resources, educational funds as well as the location and geography of Islamic boarding schools, while the supporting factors in managing facilities and infrastructure in developing Islamic boarding schools in Jambi Province come from the culture of Islamic boarding schools and the principles possessed by Kiai as leaders of Islamic boarding schools. Third, the efforts made by Islamic boarding schools in managing facilities and infrastructure in developing Islamic boarding schools in Jambi Province include; maximizing the allocation of the use of education financing funds for facilities and infrastructure, increasing human resources through training, collaborating with other institutions, collaborating with the private sector, collaborating with the government and the community. Fourth, a suitable management model for facilities and infrastructure in developing Islamic boarding schools in Jambi Province, the results of findings in the field show a model that is more suitable for developing Islamic boarding schools. The facilities and infrastructure management model is carried out using a strategic management model and at the beginning of activities uses the active management concept. This activity is influenced by the type and style of Islamic boarding school leadership. Apart from that, Islamic boarding school leaders view facilities and infrastructure as resources in the form of sources of strength in achieving a goal and as resources related to humans, finances and materials.