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Agroindustry plays a crucial role in the economy, particularly in supporting food security and creating business opportunities in rural areas. However, to remain competitive in an increasingly challenging market, a comprehensive evaluation of financial performance is essential. This study aims to analyze the financial performance of the Tahu Bulat Agroindustry in Buniasih Hamlet, Muktisari Village, Cipaku Subdistrict, Ciamis Regency, using the Du Pont System approach over the 2022–2024 period. The analysis focuses on five key indicators: Assets Turnover, Net Profit Margin, Return on Investment (ROI), Equity Multiplier, and Return on Equity (ROE). The results reveal an average Assets Turnover of 1.42 times, indicating effective asset utilization in generating sales. The average Net Profit Margin of 17.80% reflects the company’s ability to generate net profit from sales. The average ROI of 25.55% indicates efficient asset utilization. The Equity Multiplier has an average of 4.77 times, demonstrating the contribution of the capital structure to asset management. Meanwhile, the average ROE of 125.54% highlights high returns on equity, despite significant declines in the final year. The study concludes that the financial performance of the agroindustry is generally good, but declining indicators in the last year require strategies to improve efficiency and asset management. It is recommended that the company reevaluate its capital structure and enhance operational efficiency to ensure business sustainability.

Understanding the life journey of the Prophet Muhammad SAW is the core of the history of the development of Islamic economics. Islamic economics is characterized by the principles of justice, transparency, and the prohibition of usury. After that, the development of Islamic economics continued through various dynasties and civilizations, which integrated Islamic values into trade and investment practices. This study intends to examine the factors that contributed to the development of Islamic economics and its place in the contemporary global economic system. The economic system from the time of the Prophet Muhammad to the current Islamic finance era is examined. The rise of Islamic financial institutions and financial products that adhere to Islamic law in the modern era demonstrates how Islamic economics has adapted to the challenges of the times.

The rapid development of the financial technology (fintech) industry has brought various innovations in financial services, but also poses challenges related to conflict resolution between users and service providers. This study aims to analyze the user experience in resolving disputes through fintech platforms, with a focus on the effectiveness of existing dispute resolution mechanisms. The method used in this study is a qualitative approach with in-depth interviews with active users of fintech platforms who have been involved in disputes. The results of the study show that although fintech platforms provide various channels for settlement, such as mediation or arbitration, many users complain about transparency, complexity of procedures, and unclear information regarding their rights and obligations in the process. In addition, the trust factor in third parties involved in the settlement is also a major issue. These findings provide insight into the need to improve the resolution system by improving communication between fintech service providers and users, as well as clarifying settlement procedures to create a better user experience. This study is expected to contribute to the development of policies and regulations related to dispute resolution in the fintech sector. The abstract above includes the background of the problem, research objectives, methods used, research results, and contributions from the research. You can adjust the content or focus of the research based on the specific focus you want to emphasize in your analysis.  

This community service activity aims to implement a digitalization system using BizSchool as a solution to enhance operational efficiency. The methods used include needs observation, software installation, employee training, and system effectiveness evaluation. The implementation results show improved accuracy in cash flow and inventory recording, reduced human errors, and accelerated financial reporting processes. Bizschool also supports deeper data analysis, enabling companies to develop more effective business strategies. This activity recommends utilizing additional features for further integration and regular monitoring to ensure the sustainability of the implementation results. Operational digitalization with systems like Bizschool can serve as a solution for SMEs to increase competitiveness in the market.

Misconduct is an act that violates applicable legal provisions and contravenes professional norms. In the context of banking, violations of financial discipline and professional standards can have a serious impact on the financial stability and reputation of the institution. This research analyzes violations of financial discipline law committed by employees in lending at Bank BRI, based on a case study of Decision No. 10/G/2013/PHI/PN.KPG. These violations included non-compliance with lending procedures, abuse of authority, and violation of professional ethical standards set by the bank. This research uses a normative juridical approach, which focuses on the study of applicable legal norms through the analysis of legal documents and related literature. In its decision, the panel of judges considered evidence and witness testimony that showed negligence and non-compliance by the Account Officer. The implementation of sanctions for these violations is expected to provide a deterrent effect and improve compliance with financial discipline and professional standards. The study also identifies the steps taken by Bank BRI to improve its supervisory system and training for employees to prevent the recurrence of similar violations in the future. This study makes an important contribution to understanding the dynamics of financial discipline law violations in the banking sector and the remedial measures that need to be taken.

By measuring the village development index, this study aims to determine how accounting and information systems affect village development. The village development index comprises of three measurements, specifically the social, financial  and environmental resilience index. Utilizing quantitative strategies and cross-sectional data from 1,842 towns in Central Sulawesi territory in 2021. The study's conclusions demonstrate that while the information system significantly influences village development, the accounting system has no impact on village development. These findings show that the use of information and communication innovation has an impact on village improvement. This disclosure found that cell phones have an impact on village development including social, financial and environmental and internet signals have an influence on village development including economic and social but not the environment.  

This research aims to explore people's preferences in choosing between conventional and Islamic banks, focusing on the factors that influence customer decisions. The research method uses a descriptive qualitative approach by collecting primary data through Google Form questionnaires and secondary data through literature studies. The results show that although 80% of respondents understand the differences between conventional and Islamic banks, 83% still choose conventional banks. The main reasons include ease of infrastructure access, wider ATM availability, and integration with educational institutions and workplaces. Interestingly, 63% of respondents cite religion as a key consideration, and 70% consider the usury aspect of bank selection.Islamic banks are considered to have the advantage of applying the principles of fairness, transparency, and avoiding usury. However, obstacles such as limited ATM networks and lack of cooperation with companies are the main challenges in attracting customers.The study suggests Islamic banks to expand their networks, improve public education, and develop more innovative financial products that still comply with sharia principles.

Fintech or financial technology is an alternative path in the financial sector based on information technology. Fintech as an innovation from electronic financing institutions provides many benefits, but on the other hand there are also weaknesses that are still a problem in society, namely data leakage in the fintech system which is implemented electronically. One of the companies that experienced a data leak is PT Fintech Cermati. In Indonesian regulations, preventive and repressive efforts against data leaks have been regulated in OJK Regulation (POJK) Number 77 of 2016 concerning Information Technology-Based Money Lending Services and Law No. 27 of 2022 concerning Personal Data Protection which regulates the Company's obligations in maintaining the confidentiality of its consumer data. This study aims to determine the extent of compliance and responsibility of PT Fintech Cermati for the protection of its consumers' personal data. The research method used in this study is descriptive analytical, namely against data that has been collected as completely as possible through secondary data from relevant literature sources to be discussed and explained systematically with primary data in the form of literature studies with an analytical concept approach method. The results of this study indicate that the company's obligation to comply with the provisions of Article 16 of the PDP Law in conjunction with Article 26 and Article 28 of POJK 77/2016 concerning maintaining the confidentiality of personal and company data can be held accountable in civil and criminal matters.

Micro, Small, and Medium Enterprises (MSMEs) are types of economic activities managed by individuals, community groups, or families. Economic development has a major influence on businesses that are included in the national economic sector. Most of the country's income comes from small-scale economic activities. MSMEs have a very important role in advancing the economy both at the regional and national levels. The purpose of this study is to analyze the implementation of a simple bookkeeping system in micro and small businesses at the Kurnia Flower Shop, East Nusa Tenggara. The method used is a qualitative type with a case study type. Data were collected through interviews. The results show that the Kurnia Flower Shop does not apply the Micro, Small, and Medium Entity Financial Accounting Standards (SAK EMKM) in bookkeeping or financial reports that are still made using a cash basis, namely cash in and cash out manually (recorded in the book) and bookkeeping is done every day.

This study aims to analyze financial management at SMAN 9 Bandung, focusing on efficiency, prioritization, and accountability. Using a qualitative approach, data were collected through structured interviews with the school treasurer to explore challenges, practices, and solutions in fund management. The findings reveal that the primary funding sources are BOS and BOP, which are often insufficient to meet operational needs. Budget preparation involves collaboration among the principal, teachers, and school committee, while financial oversight is enhanced through the ARKAS application to ensure transparency. Key challenges include limited funds and adjustments to new policy-driven needs. Diversifying funding sources, optimizing budgets, and empowering the school committee are recommended solutions to improve financial management and educational quality

Islamic finance is a financial system based on sharia principles, such as the prohibition of usury, gharar, and maysir, which emphasizes justice, financial inclusion, and sustainability. This study aims to analyze the role of Islamic finance in the revitalization of developing countries' economies, focusing on instruments such as sukuk, zakat, waqf, and microfinance. Through the literature study method, this study shows that Islamic finance is able to support infrastructure development, community empowerment, and reduction of social inequality. This study analyzes the role of Islamic finance in the revitalization of developing countries' economies through instruments such as sukuk, zakat, waqf, and microfinance. The results of the study show that Islamic finance is effective in supporting infrastructure development, community empowerment, and reduction of social inequality in countries such as Indonesia, Malaysia, and Pakistan. However, its implementation still faces challenges, such as low Islamic financial literacy and limited regulations. The conclusion of the study confirms that Islamic finance has the potential to drive inclusive and sustainable economic growth if supported by increased literacy, regulatory harmonization, and expanded access to Islamic financial products.

The purpose of this research is to explore the principles of Islamic economics in adapting to the rapid developments in science, technology, and arts (STEM). Islamic economics focuses on several aspects, including material, spiritual, and moral dimensions. This illustrates that the principles of Islamic economics should be applied to a broader environment, including developments in science, technology, and arts (STEM). Islamic economics is a system that adheres to the principles of Islamic law (Sharia). The concept of Islamic economics includes: Balance, Justice, and Safety, which serve as the foundation for resource management. There are many opportunities within Islamic economics to establish a new financial system, such as reporting and recording based on Sharia and utilizing more optimal technology. The application of this new Sharia financial system plays an important role in strengthening the principles of Islamic economics, including the prohibition of usury (riba), uncertainty (gharar), unjust distribution of wealth, and investments that harm the community. Investment in Islamic economics is a means of placing funds with the aim of generating profit, while adhering to the principles of Islamic economics, making it a permissible activity that avoids elements of usury, gambling (maysir), and uncertainty (gharar). The implementation of these principles of Islamic economics will ultimately benefit the community and prevent any harm. People must pay more attention to the legal foundations set by Sharia, which provides clear guidelines for a prosperous and balanced life, covering both social and economic aspects as well as the environment.

The Land and Building Tax (PBB) serves as a vital source of regional revenue, supporting essential government initiatives such as infrastructure development, education, healthcare, and various public services. Despite its importance, community compliance with PBB payments in Sei Sikambing B Sub-district remains low. This raises the need to identify the factors hindering compliance and explore strategies to address them. This study aims to uncover the challenges affecting PBB payment compliance and assess the effectiveness of government measures in raising public awareness. A qualitative approach was employed, involving data collection through interviews with residents and staff from the Sei Sikambing B Village office. The findings reveal several key obstacles to taxpayer compliance, including limited public awareness, inadequate enforcement of tax regulations, financial constraints, insufficient dissemination of tax-related information, and inefficiencies in the tax collection system.  

Inflation is a significant economic challenge in Indonesia, affecting price stability and people's purchasing power. In a sharia economic perspective, inflation is not only seen as an economic phenomenon, but also involves moral and social aspects. This article discusses the role of sharia monetary instruments in controlling inflation in Indonesia, highlighting the principles of fairness and transparency. Instruments such as Bank Indonesia Sharia Certificates (SBIS), Bank Indonesia Sharia Savings Facilities (FASBIS), and Sharia Open Market Operations (OPT) have been implemented to regulate the amount of money in circulation and maintain economic stability. Although their contribution to controlling inflation is still limited, the potential of sharia instruments can be strengthened through increasing market understanding, education and collaboration between the government, Bank Indonesia and sharia financial institutions. With more optimal implementation, sharia monetary instruments can create a stable, fair and sustainable economic system for the Indonesian people.

The use of artificial intelligence (AI) in banking has grown rapidly in recent years, providing opportunities and challenges in dealing with it. AI in the banking world is expected to facilitate use, strengthen customer data security, and optimize risk management. This article aims to analyze the level of customer user experience towards banking services by utilizing artificial intelligence (AI). The analysis technique used in this study is descriptive with a quantitative approach, involving 100 respondents of various ages, various jobs and various educational backgrounds. The main requirement for respondents is that they are customers of various conventional banks in Ponorogo Regency who have used artificial intelligence (AI)-based banking services. Data were collected through questionnaires supplemented with secondary data in the form of documents related to the implementation of artificial intelligence in the banking service system. The application of AI in the banking sector is the detection and prevention of fraudulent transactions in real time, identity verification through biometrics, identity verification through biometrics, chatbots and virtual assistants for customer service, detecting suspicious activity, and the use of smart wallets. The findings in this study explain that artificial intelligence (AI) is able to increase the efficiency of services to customers, provide a better experience, and improve the quality of banking services. Customers are greatly helped by the use of artificial intelligence (AI)

This study aims to analyze the concept of riba in Islamic economic thought and its implications for financial stability in the contemporary era. The research employs a qualitative descriptive method by reviewing primary sources, including the Quran, Hadith, and scholars' fatwas, as well as secondary sources such as academic literature and previous research on riba and Islamic finance. The findings reveal that riba has a significant impact on economic instability and social inequality. Meanwhile, profit-sharing systems and other Islamic financial instruments offer sustainable solutions for maintaining financial stability. This research contributes to the understanding of Islamic economic principles and their practical application in addressing modern financial challenges.

This feasibility study report aims to analyze the potential and feasibility of the Warkop Kopi Kong business in Palangka Raya City. This research was conducted using qualitative and quantitative descriptive methods. The data used includes primary and secondary data. Primary data is obtained through surveys of potential consumers and analysis of the business environment, while secondary data is obtained from various sources such as financial reports, demographic data and market trends. The analysis carried out includes market, technical, management and financial aspects. Market analysis includes demand analysis, determining market targets, and competitive analysis. Technical analysis includes site planning, interior design, equipment, and layout. Management analysis includes organizational structure, human resources, and control systems. Financial analysis includes projections of income, costs, and financial feasibility analysis such as Net Present Value (NPV) and Internal Rate of Return (IRR). The analysis results show that the Warkop Kopi Kong business has good potential to develop in Palangka Raya City. This is supported by increasing public interest in coffee, stable economic growth, and the lack of intense competition in the targeted market segment. However, there are several challenges that need to be overcome, such as fluctuations in raw material prices, changes in consumer trends, and increasingly fierce competition in the future. Based on the results of the analysis, it can be concluded that the Warkop Kopi Kong business is feasible to run. However, several efforts need to be made to increase competitiveness and business sustainability, such as developing new products, improving service quality, and optimizing the use of social media for promotions.

This study aims to analyze the implementation of credit risk management in Islamic banking, which is a crucial aspect in maintaining business stability and sustainability. The research focuses on identifying credit risk control strategies, such as supervisory oversight by the board of commissioners, risk management policies, and internal control systems. The research method used is a literature review, examining various sources, including journals, books, and official documents. The article shows that credit risks in Islamic banking arise from customers' failure to meet payment obligations and involve concentration and counterparty risks. Islamic banks apply several strategies to address non-performing loans, such as rescheduling, restructuring, reconditioning, and, when necessary, collateral seizure. The implementation of credit risk management helps banks reduce potential losses and improve operational efficiency. Effective credit risk management enables Islamic banks to mitigate losses and maintain customer trust while adhering to Sharia principles and OJK regulations. With the right strategies, Islamic banks can ensure financial stability and sustain long-term growth..

This research focuses on the utilization of SIMGAJI in calculating family allowances where we can see whether the utilization is effective and efficient or not in using SIMGAJI so that it can be seen by calculating family allowances. To identify problems, this research uses qualitative research. Data collection techniques using interview techniques, observation, document studies. It can be concluded that the utilization of the Salary Information System (SIMGAJI) by PT. Taspen (Persero) for the calculation of family allowances for State Civil Apparatus (ASN) in Sikka Regency provides several significant advantages. SIMGAJI simplifies the management of salary and allowance data, ensures transparency, and improves the efficiency and accuracy of calculations. This makes the financial administration process simpler and more structured, and reduces the possibility of errors in the calculation of family allowances.

This research examines the concept of money from an Islamic economic perspective which is fundamentally different from conventional economic views. In Islam, money is not a commodity that can be traded for profit. Money is a medium of exchange that must be used to support real economic activities and contribute to social welfare. The basic principles of Islamic economics, such as the prohibition of usury, gharar, and maysir strictly regulate the use of money so that it cannot be used for speculative activities that have the potential to be detrimental. This research aims to analyze the role of money in Islamic economics, explore its application in the Islamic financial system, and assess its impact on wealth distribution and economic stability. The research results show that the concept of money in Islam emphasizes justice, ethics and balance in the economy, and can provide a more sustainable alternative compared to conventional financial systems which often pursue maximum profits without paying attention to social impacts. This research concludes that the application of money principles in Islamic economics can support the creation of a fairer and more inclusive financial system and contribute to the overall economic welfare of the people.