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This study explores the potential and challenges of the Treasury Single Account (TSA), which the cur-rent government of Nigeria has recently fully implemented to drive economic growth and development. The government aims to close gaps and plug leaks in government funds while ensuring a robust finan-cial management system to guarantee transparency and efficiency in the administration of public fi-nancial resources. The paper provides a conceptual understanding of TSA and discusses its anticipated benefits to Nigeria’s economy, particularly in the context of financial management and control. Key benefits include reducing the cost of government borrowing, ensuring optimal utilization of govern-ment financial resources, and consolidating various government accounts into one unified account. The study also examines the structure of the TSA system and its various accounts, including the TSA pri-mary account. In addition, the paper highlights the goals of the TSA, such as improving accountability and reducing corruption. After discussing the potential and challenges associated with implementing the TSA, the study concludes that political will, integrity, and commitment are crucial for overcoming these challenges. Successful implementation of the TSA system requires addressing identified obstacles to realize the anticipated benefits, which would significantly enhance the efficiency of financial man-agement in Nigeria.

This study examines the impact of the Central Bank of Nigeria's monetary policies on the Nigerian economy, specifically how these policies can be applied to foster economic growth. The research employs multiple regression models as the primary statistical method to analyze the relationship between key variables: money supply, average price levels, interest rates, labor force, and their effects on the Gross Domestic Product (GDP). Using data from 1981 to 2008, the study applies the Ordinary Least Squares (OLS) method to assess these effects comprehensively. The findings indicate that monetary policy, as reflected by money supply, positively influences GDP growth and improves the balance of payments, while also having a negative impact on inflation rates. The study suggests that the Nigerian money market should introduce a broader range of financial instruments to cater to the growing economy’s needs. Additionally, the recommendations emphasize the importance of designing monetary policies that create a favorable investment climate by adjusting interest rates, currency rates, and liquidity management mechanisms. By fostering a well-regulated and flexible monetary system, the Central Bank can further enhance the economic stability and growth of Nigeria, supporting sustainable development in the long term.

This study analyzes the implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) at Alfapro Stationery. The analysis results indicate that Alfapro Stationery has applied several basic principles of SAK EMKM in preparing its financial statements, such as recognizing fixed assets based on acquisition costs, recording inventory, and recognizing revenue and expenses. The financial statements prepared include the statement of financial position, income statement, and notes to the financial statements, supported by a computer-based accounting system (AIO System) that helps generate automatic financial reports every month, thereby increasing accuracy and transparency. However, Alfapro Stationery has not been able to separate personal and business assets, violating the "Separate Economic Entity" concept, which is fundamental in preparing financial statements according to SAK EMKM. Although the company's financial statements formally appear to meet the requirements of SAK EMKM, the lack of clear separation between personal and business assets indicates non-compliance with the standard. Further research can focus on a more in-depth analysis of the effectiveness of the internal control system, evaluating the impact of the latest technology on store operations, better human resource management strategies, and comparative studies with other UMKM that have best practices. This aims to provide broader perspectives and innovative solutions to be implemented at Alfapro Stationery.

The stability of the banking sector is crucial in maintaining a country’s financial system and economic sustainability. This study analyzes the impact of Net Interest Margin (NIM), Non-Performing Loans (NPL), and Capital Adequacy Ratio (CAR) on banking stability in Indonesia. The inconsistency of previous research findings indicates a research gap that requires further exploration. This study employs a quantitative approach using secondary data from financial reports of conventional banks listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sample was selected using purposive sampling, resulting in 39 banks with 195 observations. Data analysis was conducted using multiple linear regression with classical assumption tests, including normality, heteroscedasticity, multicollinearity, and autocorrelation, to ensure model validity. The results show that NIM positively but not significantly affects banking stability, while NPL has a negative and significant effect. CAR also significantly influences banking stability. Enhancing banking intermediation effectiveness through NIM and CAR can strengthen financial stability, whereas increasing credit risk, reflected in NPL, can weaken stability. This study provides insights for regulators and banking management in designing more effective policies to maintain banking sector stability in Indonesia.

This study aims to analyze the marriage agreement as an instrument of legal protection for both parties in a marriage, especially in terms of property ownership and financial responsibility. This study uses a sociological juridical method, with primary data obtained through interviews with a notary and secondary data from various legal literature, including Law Number 1 of 1974 concerning Marriage, the Civil Code, and the Constitutional Court Decision Number 69/PUU-XIII/2015. The results of the study indicate that the marriage agreement plays a role in preventing potential legal conflicts in marriage, both in monogamous and polygamous systems, and provides legal certainty for third parties, such as creditors or heirs. This agreement not only protects the rights and obligations of the husband and wife, but also ensures legal clarity in the division of assets and financial responsibility during and after the marriage.

This studyiaims toiexamine theirecognition and measurement process related to the receiptiand distribution ofifunds carried out by BAZNAS Majalengka Regency, analyze the implementation of its financial reports, and assess their compliance with PSAK 109. Using a qualitativeidescriptive method, data wasicollected throughiinterviews. The research findings indicate that the financial reporting of BAZNAS Majalengka Regency adheres to PSAK 109, covering the receipt and distributioniofizakat, infaq, and sadaqah funds. Every economic transaction is systematically recorded, and the financial reports comply with applicableiregulations, including the treatment of non-halal funds in accordance with sharia iprinciples. In terms of recognition and presentation, BAZNAS Majalengka Regency applies the double-entry recording system, which is considered effective and efficient. Overall, the financial reports prepared align with PSAK 109 in terms of recognition, measurement, and presentation.

This study examines the transformation of the Islamic economy during the golden age of the Abbasid Dynasty, characterized by innovations in financial systems, the implementation of fiscal policies based on wealth redistribution, and shifts in social and cultural structures. The background of this research is rooted in the strategic role of the Abbasid Dynasty in creating an advanced Islamic civilization through the integration of economic progress, social growth, and cultural development. The aim of the study is to analyze in depth the dynamics of economic change, its impact on social structures, and its contribution to the development of science and culture during this period. The method employed is a Systematic Literature Review (SLR), which involves the search, selection, and synthesis of literature from various credible academic sources. The findings indicate that innovative policies, such as the implementation of primitive banking systems, zakat and waqf mechanisms, and infrastructure development, support inclusive economic growth and equitable wealth distribution. The implications of this study suggest that the principles of the Islamic economy implemented during the Abbasid era can serve as a reference in designing modern economic policies that are just, sustainable, and responsive to socio-cultural dynamics.

Effective financial management is a major challenge for micro, small and medium enterprises (MSMEs) in Cikarang, especially in the culinary sector such as Ayam Geprek Bungsu. The main problems faced by business owners are economic limitations and uncertain fluctuations in raw material prices, which have an impact on the stability of cash flow and business profits. This condition results in suboptimal financial management, because often business owners are unable to separate personal and business finances, as well as difficulties in long-term budget planning. This activity aims to analyze the financial management of Ayam Geprek Bungsu and identify strategic steps that can be taken to improve financial efficiency. The research method used is a case study through interviews and analysis of simple financial statements. The results of the analysis show that the lack of regular financial records and the absence of a structured financial management system are the main causes of financial inefficiency. In addition, dependence on a single supplier for raw materials led to vulnerability to price increases. As a solution, this report recommends the implementation of a simple yet regular financial recording system, financial management training for business owners, and diversification of raw material suppliers to minimize the impact of price fluctuations. With these measures, Ayam Geprek Bungsu is expected to improve financial stability, optimize cash flow management, and ultimately strengthen business sustainability amid dynamic economic challenges. The growth and role of MSMEs can still be improved not only because of their resilience in the face of various economic shocks, but also their ability to provide employment, and overcome poverty.

The implementation of the Elektronik Barang Milik Daerah (e-BMD) system is crucial for improving the management and financial reporting of regional government assets. This study examines the effectiveness of e-BMD at the Badan Pengelola Keuangan dan Aset Daerah (BPKAD) of Sikka Regency in preparing financial reports, particularly for fixed and current assets. Using qualitative methods, data were collected through interviews, observation, and document analysis. The results show that e-BMD significantly enhances efficiency, accuracy, and accountability in asset management, although technical and resource limitations remain challenges. Recommendations include training enhancement and system optimization to improve performance.

This community service program aims to assist Deppa Tori’ business actors in optimizing production and financial management in order to improve the quality, capacity, and sustainability of their business. The methods used in this program include training, direct assistance, and implementation of more efficient production strategies and more systematic financial records. In addition, this program also prioritizes branding and marketing aspects that are in line with local tourism potential, so that Deppa Tori’ can be better known as a typical souvenir that supports the tourism industry in the Toraja area. The expected results of this activity are increased production efficiency, better product quality standards, and a more organized financial system for Deppa Tori’ business actors. Thus, MSMEs can develop more professionally and contribute to strengthening the local creative economy and tourism sectors.

This study aims to describe and analyze: Accountability of budget management of the Maybrat district secretariat and inhibiting factors of accountability of the budget management of the Maybrat district regional secretariat. The research is a qualitative descriptive analysis. The data analysis technique uses a technique developed by McNabb (2002), namely Grouping the data according to key constructs, identifying bases for interpretation, developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that the Budget Preparation Procedure of the Maybrat Regency Regional Secretariat is carried out by a budget team that is prepared and implemented for a period of one year. The stages of the budget preparation system start from the guidelines of the SEKDA Work Plan that has been determined using the mixed preparation method (Top Down and Bottom Up). The evaluation process of planning the operational cost budget at the Maybrat Regency Regional Secretariat begins with an evaluation of the budget preparation process schedule guided by Permendagri No. 13 of 2006 and Permendagri No. 59 of 2007. The implementation and administration of the budget at the Maybrat Regency Regional Secretariat is carried out by the Treasurer of the Maybrat Regency Regional Secretariat through recording by the treasurer using general cash books, tax assistant cash books and bank books.  The evaluation of the budget financial statements refers to Permendagri No. 113 of 2014 where the Treasurer of the Maybrat Regency Regional Secretariat submits a report on the realization of the implementation of the Budget to the Regional Secretary in the form of a budget realization report.  Obstacles Faced in the Accountability of Budget Management of the Maybrat Regency Regional Secretariat include the Low Quality of Human Resources. In addition, the lack of information system facilities related to the financial reporting system is rarely updated or updated.

This study examines profitability determinants of Indonesian manufacturing firms, emphasizing sustainable practices. Using a systematic literature review and regression analysis of secondary data from publicly-traded firms, the research analyzes the impact of financial factors (working capital, size, growth) and environmental considerations (green supply chain, sustainable finance) on profitability. Findings provide recommendations for firms, policymakers, and stakeholders to enhance profitability and environmental sustainability amidst climate change challenges.

This study aims to analyze the effectiveness of BYOND by BSI in improving service quality and customer satisfaction at BSI KCP Krian Sidoarjo. BYOND by BSI is a digital banking platform designed to improve service quality with various superior features, such as financial transactions, account opening, and service consultations based on sharia principles. The research method used is a qualitative approach with descriptive method. Data was obtained through interviews and Focus Group Discussions (FGD) with employees from various divisions. The results showed that BYOND by BSI provides significant convenience in banking transactions, reduces queues at tellers, and offers sharia-based features that increase customer loyalty. However, challenges such as low digital literacy and transaction security concerns still need to be addressed. The implementation of BYOND by BSI has been positive in improving service quality and customer satisfaction, and strengthening BSI's image as an innovative Islamic bank. BSI needs to continue to improve digital education, strengthen security systems, and develop new features to make BYOND by BSI more effective in the future.

The sangosay cooperative is one of the financial institutions engaged in the field of savings and loans providing loan facilities. Where this is the function of cooperatives to support progress and support economic growth. This research was conducted on the Sangosay Cooperative Kupang Branch which carries out savings and loan activities that are quite healthy, starting from an increase in the number of members, borrowers and bad loans. So the purpose of this study is to see the implementation of the internal control system implemented by the Sangosay Credit Cooperative Kupang Branch in supporting the effectiveness of credit provision. The research approach is qualitative descriptive research. collection techniques in two ways: literature study and field. The results of the study concluded that the internal control system implemented  by the Kupang Branch Sangosay Cooperative according to COSO which consists of five elements with components in it are running quite well, Supporting factors related to the implementation of the internal control system in the Kupang Branch Sangosay Credit Cooperative are transparency and accountability while the inhibiting factor is the lack of employees.

Governor's Regulation Number 35 of 2022 regulates the system and procedures for the disbursement of funds within the South Sumatra Provincial Government, including the Education Office. The implementation of this regulation aims to increase transparency, efficiency, and accountability in regional financial management. This study analyzes the extent to which these regulations have been implemented as well as the factors that affect their effectiveness. The research method used is qualitative descriptive with a case study approach at the South Sumatra Provincial Education Office. The results of the study show that the implementation of this regulation has had a positive impact in accelerating the process of disbursing funds and increasing budget supervision. However, there are still several obstacles, such as limited human resources who understand regulations and technical challenges in the financial administration system. Therefore, further training and improvement of financial system infrastructure are needed to optimize the implementation of this regulation.

Financial accountability reports are one of the important elements in the implementation of the budget in government agencies, including the South Sumatra Provincial Education Office. However, the process of preparing financial statements is often hampered by challenges in terms of data efficiency and accuracy. This study aims to design an effective management system in the preparation of financial accountability reports at the South Sumatra Provincial Education Office. This system is expected to minimize human error, speed up the process of preparing reports, and ensure openness in budget management. Using an information technology-based approach, this research develops an integrated management system application, which includes the process of data input, verification, and transparent financial reporting. The results of this study show that the proposed system is able to increase efficiency and accuracy in the preparation of financial accountability reports.

MSMEs play an important role in the village economy, but many business actors still face obstacles in managing finances and marketing their products effectively. This community service aims to improve the understanding and skills of MSME actors in Kertomulyo Village, Trangkil District, Pati Regency in terms of financial management and marketing strategies. This training is carried out through an easy-to-understand approach, including simple financial recording, business capital management, and digital marketing strategies using social media. Participants are trained to record income and expenses systematically so that they can better understand the financial condition of their business. In addition, they are also taught how to promote products online in order to reach a wider market. The results of this activity show an increase in the participants' understanding and skills in managing finances and implementing more effective marketing techniques. With this training, it is hoped that MSMEs in Kertomulyo Village can develop more rapidly, increase competitiveness, and expand their marketing networks.

The research aims to demonstrate the extent to which international accounting standards can be applied in the public sector. IPSAS And its impact on the quality of financial reporting in Iraq and providing a theoretical framework on the concept of international accounting standards in the public sector IPSAS The quality of financial reporting in Iraq and identifying the economic and social benefits of implementing it IPSAS In Iraqi government institutions and evaluating the positive impact of the application IPSAS on the local economy and society and studying the most important challenges that may hinder the implementation IPSAS and to provide recommendations to overcome them, the deductive approach was relied upon in building the proposed framework for the research by moving from the general to the specific and relying on the inductive approach by moving from the specific to the general by generalizing the conclusions and recommendations to the research community. The research community is represented by all government departments and institutions in Iraq. As for the research sample, the Financial Supervision Bureau was chosen because of the effective role of this body in imposing accounting and control systems on government departments and institutions, preserving public money, supporting public accountability and strengthening the economy. The most significant of the researcher's findings, however, was that the Iraqi Accounting Standards Board had failed to implement international accounting standards. the public sector and issue local standards that are consistent and compatible with the above standards to bridge the large gap between international and Iraqi standards because the current local rules are insufficient to address accounting practices.

This study examines the effective role played by corporate governance in promoting e-marketing strategies, through an applied study conducted on Al-Rasheed Bank - Palestine Street Branch. In light of the rapid developments in the digital field, organizations are increasingly relying on e-marketing tools to improve their performance, making it necessary to apply governance principles to ensure the highest levels of efficiency, transparency, and credibility. The study aims to illustrate how governance can contribute to improving the performance of e-marketing in financial institutions, With a focus on Al-Rasheed Bank as an applied model. The study seeks to achieve several objectives, including analyzing the impact of governance mechanisms on e-marketing strategies, and knowing the extent to which the application of governance is related to achieving institutional goals and improving marketing efficiency. It also aims to study how governance contributes to building a transparent and secure relationship between the organization and its customers, which enhances loyalty and expands the customer base. In addition, the study highlights the challenges that organizations may face in applying governance to e-marketing and proposes solutions to address them. The study showed that there is a strong relationship between corporate governance and e-marketing, as governance helps in defining the goals and vision of the organization, which ensures that e-marketing strategies are compatible with the general directions of the organization. Enhancing transparency and accountability also contributes to building customers' trust in the organization, which increases their positive interaction with its marketing strategies. Moreover, governance helps ensure compliance with legal and ethical standards, which enhances the organization's reputation in the market and reduces the legal risks it may face. The study relied on the descriptive and analytical approach to analyze the relationship between governance and e-marketing, with a focus on data related to Al-Rasheed Bank - Palestine Street Branch. A simple random sample of 50 employees from different departments within the bank was selected. Statistical analysis was also used to measure the impact of governance on the efficiency of e-marketing within the organization. The results of the study showed that 84% of employees believe that corporate governance plays a key role in the success of digital marketing campaigns, reflecting a broad awareness of the importance of regulatory frameworks and corporate policies in guiding digital marketing operations. 73% of employees also confirmed that there are clear governance policies within the bank, which enhances confidence in the corporate system. With regard to customer trust, 79% of employees indicated that governance contributes to improving the level of trust in the electronic services provided by the bank, while 73% of them believe that governance positively affects the process of strategic decision-making in e-marketing. Also, 71% of employees reported that there is an effective system to monitor the performance of digital marketing campaigns, which helps to evaluate performance and improve strategies based on the results achieved. However, the study noted that there are some challenges facing the implementation of governance in the field of e-marketing. 33% of employees indicated that there is a lack of regular training programs on governance practices, which may negatively affect the effectiveness of their implementation. 38% of respondents also showed weakness in the mechanisms for evaluating the effectiveness of governance in improving e-marketing. In addition, 45% of employees indicated that there are gaps in communication between the governance department and the e-marketing department, which calls for improving channels Communication to ensure the integration of efforts between different departments. Based on these results, the study provided a set of recommendations aimed at improving the application of governance in e-marketing. Among these recommendations is the need to organize training workshops to familiarize employees with governance practices and their importance in improving marketing performance. The study also recommended the use of key performance indicators (KPIs) to conduct periodic evaluations and improve marketing strategies based on the results of these evaluations. In addition, the study stressed the importance of strengthening coordination between governance and e-marketing departments to ensure the integration of efforts and achieve Better results. It also recommended updating governance policies to keep pace with developments in the field of e-marketing, in order to contribute to supporting innovation and creativity in digital marketing strategies. In conclusion, the study confirmed that corporate governance plays a vital role in improving the efficiency of e-marketing, which contributes to enhancing customer confidence, achieving regulatory compliance, and increasing the effectiveness of marketing campaigns in financial institutions, especially in Rasheed Bank. She also stressed the importance of developing periodic training and evaluation strategies to ensure the optimal application of governance principles, in a way that enhances the performance of institutions in the changing digital environment.

Advances in information and internet technologies have significantly transformed the business environment, including the financial sector. The COVID-19 pandemic has further accelerated this digital adoption, expanding the e-commerce industry and highlighting the necessity for secure online transactions. Credit Card Fraud Detection (CCFD) stands critical as the prevalence of fraudulent activities continues to rise with the increasing volume of online transactions. Traditional methods for detecting fraud, such as rule-based systems and basic machine learning models, tend to fail to keep pace with fraudsters' evolving tactics. This study proposes a novel ensemble deep learning-based approach that combines Convolutional Neural Networks (CNN), Gated Recurrent Units (GRU), and Multilayer Perceptron (MLP) with the Synthetic Minority Oversampling Technique and Edited Nearest Neighbors (SMOTE-ENN) to address class imbalance and improve detection accuracy. The methodology integrates CNN for feature extraction, GRU for sequential transaction analysis, and Multilayer Perceptron (MLP) as a meta-learner in a stacking framework. By leveraging SMOTE-ENN, the proposed approach enhances data balance and prevents overfitting. With synthetic data, the robustness and accuracy of the model have been improved, particularly in scenarios where fraudulent examples are scarce. The experiments conducted on real-world credit card transaction datasets have established that our approach outperforms existing methods, achieving higher metrics performance.