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Student perceptions are an important part of determining learning design, learning methods, and so on. The purpose of this research is to examine students' perceptions of Arabic language learning. The study was carried out descriptively using quantitative descriptive research methods. Survey techniques were chosen to obtain data from this research. The population was taken using a voluntary sampling technique consisting of students from the Islamic Economics and Finance study program at the Indonesian Education University who had taken or were currently taking Arabic language courses. The data obtained was analyzed using a descriptive statistical approach. Analysis using this approach was carried out to determine the frequency of respondents' answers and their percentages. The research results show that students' perceptions of Arabic language learning are relatively good. However, Arabic is considered a difficult subject.

The aim of this research is to describe the implementation of educational financial management in the aspects of planning, implementation, evaluation and accountability of educational finances at Al-Manar Galur Muhammadiyah Middle School. At Muhammadiyah AL-Manar Galur Middle School, financial management is an urgent matter because education faces obstacles in managing limited funds and budgets. Al-Manar Galur Muhammadiyah Middle School often faces limited financial resources, but has an obligation to improve the facilities and quality of education. Setting the budget in detail and systematically Al-Manar Galur Middle School needs to make arrangements so that every expenditure can be properly accounted for. Good financial management at AL-Manar Galur Middle School can help the institution provide student infrastructure and change education for the better. Managing finances effectively can contribute to increasing the efficiency of using funds, controlling expenses and transparent financial reporting.

This research aims to analyze the influence of several factors that influence company value from an accounting perspective. The factors studied include capital structure, profitability, dividend policy, cash levels, and financial performance. This research was conducted to provide a deeper understanding of how these variables can influence company value. The research method used is a qualitative analysis method which is suitable for analyzing the relationship between variables. One source of data is taken from the company's annual financial reports over a certain time period. It is hoped that the results of this analysis will provide a clear picture of the extent of the influence of each variable on company value. The results of this research can be a guide for company management in making decisions regarding capital structure, dividend policy, and efforts to improve financial performance. In addition, the findings of this research can also provide insight to investors, financial analysts and regulators regarding the factors that need to be considered in assessing the health and value of a company. The conclusions of this research are expected to contribute to the accounting and finance literature by providing a better understanding of the relationship between capital structure, profitability, dividend policy, cash levels, financial performance, and firm value. This research can also be a basis for further research in exploring other factors that might also influence company value in an accounting context.

Islamic economics is an economic framework based on the principles of Islamic teachings, combining religious values with sustainable and just economic concepts. This journal explores the scope of Islamic economics by focusing on the core principles that form the basis of the economic system. Apart from that, there is also the impact of Islamic economics in building financial inclusion and fighting economic inequality. By upholding the values of justice and social responsibility, Islamic economics encourages financial inclusion by providing access to financial services to disadvantaged groups in society. This approach helps reduce disparities between different economic groups and creates broader opportunities for sustainability and equitable economic development. However, although Islamic economics offers a useful approach, this article also discusses the challenges faced by Islamic economic practices in dealing with the complexit of the global economy and achieving a balance between finance and religious values. This journal provides a comprehensive overview of the diversity and complexity within the scope of Islamic economics, exploring the implications and opportunities for further development in an ever-evolving global context. This study used descriptive qualitative method. The types of data used are secondary data and primary data

The Islamic economic system can contribute to world economic growth, including in Indonesia. The purpose of this article is to analyze monetary policy in Indonesia from an Islamic economics perspective. This research examines monetary policy instruments, namely open market operations, with the aim of encouraging economic growth and stabilizing inflation. The method used is a literature review in three main journals and several articles in national and international journals about Islamic finance. The main focus of this research is monetary policy in Indonesia, which has a significant impact on the country's economic growth. The Islamic economic system can contribute to world economic growth, especially in Indonesia.

This research aims to investigate the relationship between savings and investment theory in the concept of economic growth. Savings and investment theory are two main elements in macroeconomi analysis that play an important role in determining the level of economic growth of a country. This research explores the impact of the interaction between savings and investment levels on economie growth. In both conventional and Islamic economic contexts, savings and investments are importan inancial instruments in managing personal finances, supporting economic growth, and achieving the inancial goals of individuals and society as a whole. However, in Islamic economics, both must comply with Sharia principles to create economic justice and religious obedience. reserves of funds that can be used for future consumption or investment. Meanwhile, in Islamic economics, sharia-based savings must comply with sharia principles which prohibit usury and transactions involving haram elements. The goals of savings in Islam include sharia compliance, financial security, and distribution of wealth to the needy.

BUM Desa Podho Joyo Sukorejo has an integrated information system in 1 website application, starting from HR, operations, and finance. However, the staffing information system is still less effective and efficient. The purpose of this research is to comprehensively describe the design of the staffing information system implemented at BUM Desa Podho Joyo Sukorejo. The solution that can be applied to overcome this problem is to develop a website-based staffing information system. The process of designing this system is done through direct observation method to BUM Desa Podho Joyo Sukorejo to collect accurate staffing data. The author chose to apply the waterfall method, a model in the System Life Development Cycle (SDLC) that involves system analysis, design, coding, and testing in sequence. The programming language used in this system is PHP, using Bootstrap as a web design library and MySQL as a database server. After performing a series of steps, including observation, design, and system development, it can be concluded that this system can assist employee staff in carrying out real-time recording of personal data, attendance, work history, and performance evaluation that can be accessed by related parties.  

This research aims to investigate the role of internal audit in the context of implementing Minister of Finance Regulation Number 112/PMK.03/2022. These regulations have a significant impact on financial governance and accountability across various entities. With a focus on internal audit, this research explores how the internal audit function contributes to ensuring compliance with these financial regulations. This research method uses qualitative methods involving documentation analysis and interviews. The results of the research are expected to provide insight into the effectiveness of the role of internal audit in supporting the implementation of related Minister of Finance Regulations and provide recommendations for further improvements in the entity's financial management.

This article discusses the impact of digital technology on the transformation of internal audit and its implications for the treatment of financial reports. As technology advances, companies are adopting digital solutions to improve the efficiency and effectiveness of their internal audit processes. This transformation not only includes the use of new tools and technologies, but also changes the paradigm and methodology of internal audit work. Digital technology provides greater capabilities in collecting, analyzing and understanding data in real-time. Internal audit can leverage advanced analytics technology, artificial intelligence, and natural language processing to identify risks, detect anomalies, and provide deeper insights into a company's finances. With the adoption of digital technology, internal audit transformation can increase audit accuracy and thoroughness, reduce the risk of human error, and enable fraud identification more effectively. In addition, technology also facilitates the implementation of more proactive and adaptive risk-based audit practices, allowing internal audit to focus on the most critical areas and provide significant added value. However, this transformation also brings new challenges, including the need to develop new skills among auditors, manage information security risks, and ensure compliance with regulations related to data privacy and security. This article details effective implementation strategies, as well as providing views on how organizations can optimize the potential of digital technology to improve the quality of financial reporting treatment. Thus, this article aims to provide in-depth insight into the role of digital technology in the transformation of internal audit and its impact on the treatment of financial statements, identify the associated benefits and challenges, and provide guidance for companies wishing to adopt such technology effectively.

This study aims to examine the development of Ijarah products as an alternative financing in Islamic Financial Institutions (LKS) in Indonesia, with a focus on its implementation in meeting customer financing needs. Ijarah, as a lease agreement in the Islamic financial system, offers financing solutions that are in accordance with sharia principles and has great potential in the Indonesian Islamic financial industry. This study uses a qualitative method with a case study approach, analyzing primary and secondary data from several LKS that have implemented Ijarah products. The research findings show that Ijarah products have advantages in providing financing flexibility, especially in fixed asset sectors such as property and vehicles. However, challenges faced in developing this product include a lack of customer understanding and regulatory complexity. The implications of this study indicate that strengthening socialization and increasing the operational capacity of LKS in offering Ijarah products is very important to increase the competitiveness and inclusion of Islamic finance in Indonesia.

This research investigates the financial management proficiency essential for the success of Micro, Small, and Medium Enterprises (MSMEs). The study aims to explore the strategies employed by MSMEs to effectively manage their finances and navigate challenges. The research model adopts an interpretivist approach, utilizing semi-structured interviews with MSME owners and managers. A purposive sampling technique is employed to select participants representing diverse industries and geographic locations. Data analysis involves thematic coding to identify patterns, themes, and insights regarding financial management practices. Preliminary findings suggest a variety of strategies, including budgeting, cash flow management, and strategic investment decisions, play pivotal roles in MSME success. Additionally, the study identifies common challenges faced by MSMEs in financial management, such as limited access to financial resources and lack of financial literacy. This research contributes to understanding the nuanced dynamics of financial management within the MSME sector, providing valuable insights for policymakers, practitioners, and MSME owners striving for sustainable growth and success.

The importance of knowledge related to Islamic finance and management related to Islamic finance, so that people are not trapped in debt, such as online loans, want financial institutions that provide loans with very large interest to the community. The purpose of this community service is to provide knowledge on the importance of sharia financial literacy and sharia financial management procedures. The method of implementing this community service uses the method; FDG: Lectures, Practices and Participant Assistance. The implementation of this community service was on December 16, 2023, at one of the meeting places in Sasa village, independent PKM activities were held in the afternoon at 13.00 Wit until completion. Participants who attended this PKM activity were 25 people consisting of mothers in Sasa village.

This century has seen an increase in the development of sustainable development, and to help with this, the green economy strategy has been established. Businesses who are aware of this are beginning to include environmental management components to the strategic roadmap in order to accommodate this programme, which needs funding in order to be carried out. As a result, many institutions are now beginning to use green budgeting techniques. A budgeting model known as "green budgeting" gives environmental considerations top priority during the planning, execution, monitoring, and assessment stages. Organisations can use budgets as a tool to promote the accomplishment of environmental goals by implementing green budgeting. The OECD-based green budgeting theory and idea is applied. The purpose of this study is to offer a framework for implementing the green budgeting idea in line with business needs. This study employs qualitative methodologies grounded in financial company case studies. The information used came from documents and interviews pertaining to the organisation's green corporate roadmap and budgeting procedure. The study's findings demonstrate that PT. Smart Finance has strategic goals for environmental management in its frame design, and these goals are guided by the company's long-term aims and its shareholders. The company has relevant policies, such as the Green Company Document Blueprint, to put this idea into practice. It also has media, such as management reports and sustainability reports, to report on its progress and provide information on programme realisation. If this idea is put into practice, the annual budget of the company will need to be prepared with a grading system for environmental management.

Micro, Small and Medium Enterprises have a very important role in the national economy. One of the drivers of MSMEs is women who contribute 64% of Indonesian MSMEs. Finance has a very important role in starting a business. Based on the information we got, it can be concluded that Dharma Wanita mothers are still confused about how to start a business from their husband's limited income, therefore we help Dharma Wanita mothers how to manage their income so that they can set aside part of their income which will be used as capital in starting a business. The method of implementing this service is carried out by means of presentations and interactive discussions. The result of this service was that the women of the Dharma Wanita Association of the National Park Hall were very enthusiastic about the event. This could be seen from the many questions asked related to family financial management

The implementation of this service activity is carried out by providing material regarding the preparation of proposals and planning for a Potato Processed Food Products Business. The delivery of this training material is carried out by means of lectures and discussions. Assistance is provided by providing direction on how to start business planning, marketing and business development strategies, as well as preparing business proposals. The aim of this assistance is to foster and develop the entrepreneurial spirit at the Indonesian Christian University of Toraja so that students are increasingly interested in entrepreneurship. The form of activity is in the form of guidance in creating a business, such as determining a business idea first/determining the product to be sold, developing a business idea (market segmentation), marketing strategy, finance, and making a business proposal. After that, a business and product proposal presentation was carried out to find out to what extent the students were able to prepare a business proposal for processed potato products.

This study describes and explains the budget realization for the last five years, starting from 2018 to 2022, by paying attention to the percentage change between the budget value and the realization of the regional income and expenditure budget each year. The purpose of this study is to evaluate the performance of regional revenue and expenditure budget realization in the regional asset finance agency of the Medan City government during the 2018-2022 period. This study also aims to compare the effectiveness of budget realization during that period. The research method used is descriptive qualitative using secondary data sources and documentation study data collection techniques. Data analysis involves revenue variance analysis, degree of decentralization ratio, local tax effectiveness ratio analysis, and expenditure budget variance analysis. The results show a problem, where the realization of the regional revenue and expenditure budget in 2019-2020 has increased, even though it should have decreased due to the impact of the COVID-19 pandemic. This problem is related to the loss of funds worth 1.6 million which has been handled by Law Enforcement Officials.

Brokerage companies have long developed in Indonesia, but this development has not been accompanied by a good image. The image of brokers in Indonesia seems bad in society so that Indonesian brokerage companies experience losses in reputation and customer trust, which will ultimately affect the business performance of brokerage companies. This phenomenon was also experienced by PT Victory International Future, one of the official brokers and supervised by Bappebti. It is necessary to identify the key factors that influence this bad image. The expected results will outline various marketing strategies that can be used, including communication that focuses on conveying clear information, education on investments and financial instruments, as well as service to clients that prioritizes transparency. Apart from that, it provides strategy options and suggestions for brokerage companies in an effort to improve the company's image and as a real social contribution to developing public knowledge about finance and improving the financial services sector.

The state's contribution from taxes amounts to 85%, indicating the dominant role of taxes in significantly contributing to the state's finances. This research aims to examine the influence of the self-assessment system and tax audits on the Value Added Tax (VAT) revenue. The self-assessment system emphasizes the active role of taxpayers in fulfilling their tax obligations; however, the potential for taxpayer non-compliance may negatively impact tax revenue. Therefore, tax audits are essential to balance the implementation of the self-assessment system and ensure that the filing of Tax Returns (SPT) aligns with the conditions of the taxable objects. This study employs a quantitative method with descriptive analysis. Data analysis involves multiple linear regression and testing classical assumptions such as multicollinearity, autocorrelation, normality, and heteroskedasticity. Hypothesis testing is conducted using t-tests and F-tests with the assistance of SPSS 22. A sample of 36 respondents was selected based on specific criteria, and secondary data were obtained from the Mulyorejo Primary Tax Office in the form of documents. The research findings indicate that simultaneously, the self-assessment system and tax audits do not significantly influence VAT revenue in the Mulyorejo Primary Tax Office during the period of 2020-2022. The implication is that while the active role of taxpayers and tax audits has potential impacts, their simultaneous implementation does not significantly contribute to the increased Value Added Tax revenue in the region.

Counseling, Mentoring and Empowerment are activities to increase community participation in meeting life's needs to resolve problems experienced by the community. Activities are carried out through the Real Work Lecture (KKN) program, which is a community service-based activity to increase student empathy for the conditions of society and the environment. Science KKN is carried out in Kemlagi District, Mojokerto Regency using service methods such as counseling, training and group mentoring. The results show that there is a positive response from village stakeholders and high active participation from the community, including taking part in an extension program with four activities, namely structuring Village Administration, Legal Awareness, Empowering MSMEs, and Learning Innovation. Apart from that, there are several outputs produced: (1) Strengthening data recording, archiving and reporting Village finances correctly (2) Increasing order, peace, security and justice in Village social life (3) Development of quality, competitiveness and added value of production home and halal certification (4) There has been an increase in discipline and participation in the teaching and learning process in an orderly and structured manner.

Fraud detection is used in various industries, including banking institutes, finance, insurance, government agencies, etc. Recent increases in the number of fraud attempts make fraud detection crucial for safeguarding financial information that is confidential or personal. Many types of fraud problems exist, including card-not-present fraud, fake Marchant, counterfeit checks, stolen credit cards, and others. An ensemble feature selection technique based on Recursive feature elimination (RFE), Information gain (IG), and Chi-Squared (X2) in concurrence with the Random Forest algorithm, was proposed to give research findings and results on fraud detection and prevention. The objective was to choose the essential features for training the model. The Receiver Operating Characteristic (ROC) Score, Accuracy, F1 Score, and Precision are used to evaluate the model's performance. The findings show that the model can differentiate between fraudulent transactions and those that are not, with an ROC Score of 95.83% and an Accuracy of 99.6%. The F1 Score of 99.6%% and precision of 100% further sustain the model's ability to detect fraudulent transactions with the least false positives correctly. The ensemble feature selection technique reduced training time and did not compromise the model's performance, making it a valuable tool for businesses in preventing fraudulent transactions.