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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.

Technological advancements have had a significant impact on facilitating financial transactions, one of which is through the use of digital payment systems. ShopeePay, as one of the e-wallets that has rapidly grown in Indonesia, offers convenience in making cashless transactions. Although ShopeePay is becoming increasingly popular, several factors still influence the behavior of its use, particularly among Generation Z. This study aims to analyze the factors that affect ShopeePay usage behavior among Generation Z students at the Universitas Muhammadiyah Surakarta using the UTAUT model. The sampling method used is convenience sampling. This quantitative research uses primary data collected through an online questionnaire via a Google Form link. A total of 275 respondents are involved in the study. Data analysis is conducted using the Smart PLS application. The results of the study indicate that performance expectancy, social influence, and facilitating conditions have affect use behavior, while effort expectancy does not have use behavior. This study emphasizes the importance of performance, social, and infrastructure support aspects in enhancing the acceptance of ShopeePay as a digital payment technology.

Rationality in Islamic economics is a concept rooted in sharia principles, which aims to create a balance between material and spiritual needs. In contrast to conventional approaches to rationality which are often oriented towards maximizing utility and profit, Islamic economics expands the concept of rationality to include moral, ethical and social justice dimensions. Rationality in Islamic economics emphasizes economic decisions that not only take into account individual interests but also collective interests and sustainability.This concept involves compliance with halal and haram rules, as well as principles such as zakat, the prohibition of usury, and the importance of sharing risks in financial transactions. Islamic economics seeks to create a just and sustainable economic system, where the main goal is not only the accumulation of wealth but also social welfare and equitable distribution. Thus, rationality in Islamic economics does not only refer to economic efficiency, but also to moral and spiritual responsibility, which reflects the integration between faith and economic action.This study highlights how these principles can be applied in a modern economic context, as well as the potential of Islamic economics in providing solutions to global economic challenges, such as social injustice and unequal distribution of wealth.

This article discusses alternative Islamic finance as a solution without usury in the contemporary era. The background to this research focuses on the negative impact of usury practices in the conventional financial system and increasing public awareness of the importance of ethical transactions. The aim of this research is to analyze the influence of sharia financial products on people's financial welfare and to evaluate the level of understanding and adoption of sharia financial products in society. This research uses quantitative methods with descriptive and inferential statistical approaches, which include surveys of various community groups who use sharia financial products. The research results show that Islamic financial products such as murabahah, musyarakah, and mudarabah not only encourage more ethical investments, but also increase local economic growth and support sustainable development. However, the main challenge faced is the public's low understanding of sharia principles, which hinders optimizing the potential of this sector. Financial technology (fintech) and collaboration between sharia financial institutions and the government are identified as important factors in expanding access and increasing financial inclusion. In conclusion, despite challenges such as a lack of understanding and the need for better regulation, Islamic finance has great potential to become a key pillar in a fairer and more sustainable global financial system. This research provides recommendations that more efforts should be made to improve education, transparency and collaboration to strengthen the Islamic finance sector in the future.

Islamic economics in Indonesia has significant potential to build a just and sustainable economic system. This research aims to examine the development of Islamic economics in Indonesia, with a focus on the challenges and opportunities faced. Using literature analysis methods, this research explores the progress of the Islamic finance sector, the influence of the thoughts of figures such as Monzer Kahf and M. Umer Chapra, as well as the application of the main principles of Islamic economics. The results of the study show that although the Islamic economic sector has developed rapidly since the founding of Bank Muamalat in 1992, there are still a number of obstacles, such as low public understanding of sharia finance, regulations that are not yet optimal, and a lack of experts in this field. However, great opportunities are seen in the development of the halal industrial sector, integration of sharia- based financial technology, and government policy support. The main principles of Islamic economics, such as the oneness of God (tauhid), social justice, and the prohibition of usury, are important guidelines in facing modern economic challenges. The thoughts of figures such as Kahf and Chapra strengthen Islamic economic practices, especially in sharia financial management and fair distribution of wealth. With policy reform, improved education, and innovation in sharia financial products, the Islamic economy in Indonesia can develop into one of the main pillars of inclusive economic development and support the achievement of sustainable development goals (SDGs).

Muamalah in Islam deals with financial issues with the principles of justice, efficiency, transparency, anti-riba, anti-gharar (uncertainty) and social responsibility. This study was conducted with the aim of examining the principles of muamalah from an Islamic economic perspective and how these principles can be applied to the modern economy. The introduction of this study highlights the importance of Muamalah maintaining ethics and morals in economic transactions, especially in the face of increasingly complex global economic developments that are often not based on justice. This study uses qualitative methods and a descriptive-analytical approach. Primary data were obtained through interviews with Islamic economic experts and Islamic banking practitioners, and secondary data were obtained from related literature such as books, journals, and Islamic economic articles. Thematic analysis was conducted to identify the application of muamalah principles in various economic sectors. The results of the study indicate that the principles of muamalah have been widely used in Islamic banking, Islamic investment and Islamic e-commerce with a focus on justice, efficiency and transparency. However, there are challenges in implementing these principles, especially related to the prohibition of gharar and riba in the speculative global financial system. This study concludes that the principle of muamalah can be the foundation for a better and more sustainable economic system, if supported by proper education and regulation.  

Exchange rate stability is an important indicator in maintaining the balance of a country's economy, especially in facing global market dynamics. This research aims to analyze the effectiveness of sharia monetary policy instruments in maintaining exchange rate stability, with a focus on the principles of justice, transparency and stability which are the basis of the Islamic economic system. Instruments such as sukuk, mudarabah contracts, and ijarah are analyzed from theoretical and empirical perspectives to measure their impact on exchange rate fluctuations. This study uses a qualitative approach with analysis of secondary data obtained from various economic reports, scientific journals and related statistical data. The research results show that sharia monetary policy has significant potential in mitigating exchange rate volatility through stable liquidity management and a system free from speculation. Consistent implementation of sharia principles can also increase market confidence in the domestic currency. Furthermore, this research finds that integration between sharia monetary policy and conventional approaches can create synergy in maintaining exchange rate stability. This collaboration allows the monetary authority to be more flexible in responding to global economic challenges without abandoning sharia principles. Apart from that, educating market players regarding the benefits of sharia monetary policy is considered important to expand the adoption of this instrument. This study concludes that the successful implementation of sharia monetary policy is highly dependent on the commitment of the government and regulators in providing a conducive ecosystem, including financial infrastructure, strengthening regulations, and integrated policy support. This research provides theoretical and practical contributions in the development of sharia-based monetary policy in countries with dual economic systems.

This research aims to analyze the cost behavior of Donut Legend MSMEs in Burneh District, Bangkalan Regency, Madura. The main focus is the identification and separation of fixed and variable costs in the production process and their impact on operational efficiency and business profitability. This research uses an associative approach with a high-low point method to separate fixed and variable costs from total mixed costs. Primary data was obtained through interviews with business owners, while secondary data came from literature studies. The research results show that Donut Legend has fixed costs of IDR 46,646 per period and variable costs of IDR 259 per unit of activity. Research identifies that electricity costs are mixed costs. However, the data provided by the owner is broad and unstructured, which may affect the accuracy of the analysis. This research is limited to unstructured data and only uses the high-low point method, the results of which are not completely accurate because they only represent changes at two extreme points. It is recommended that MSME Donat Legend improve systematic cost recording and analysis. In addition, more in-depth and accurate analysis methods are needed to provide more comprehensive insight into the cost structure. Increasing financial literacy is also important to support more effective strategic decision making.

UMKM is an economic platform for the community which is a basic component in the development of economic pillars starting from the lowest level, small and medium enterprises (UKM/UMKM) are types of companies in Indonesia which are owned by individuals or business entities in accordance with the criteria set by Law No. 20 of 2008. UMKM is able to defined as business run by individuals, households, or small-sized business entities. The classification of UMKM is based on limits on annual revenue turnover, total assets, and number of employees. The development and quality improvement needs to get serious support for its further growth, this is not only in terms of capital and ease of doing business, but also needs to be done in terms of management up to the ability of the perpetrators, one of that the UMKM perpetrators must learn about management, especially in financial management, starting with simple things such as preparing a cash book. Most UMKM are run by individuals who do not have special skills. UMKM run as they are and do not have a good financial planning system and financial management system, this is one of the weaknesses of UMKM, so they cannot make plans for future business development. The cash book preparation training aims to increase the financial management capacity of Micro, Small and Medium Enterprises (UMKM). The training method is designed to provide a basic understanding of accounting principles, financial statement preparation techniques, and practical applications that are relevant to the needs of UMKM. This training program is expected to improve the quality and financial performance of UMKM, so that they can be more competitive and sustainable in the market.

The Sharia Supervisory Board (SSB) holds a pivotal role in ensuring Islamic financial institutions operate in full compliance with Sharia principles. Its responsibilities include issuing fatwas, overseeing daily operations, and ensuring the integrity of financial products and services offered by these institutions. The SSB’s role is critical in maintaining public trust and aligning financial practices with Islamic values. However, significant challenges arise, such as the increasing complexity of financial instruments, rapid technological advancements, and varying interpretations of Sharia principles across jurisdictions. Moreover, public awareness of Islamic finance remains low, and the risk of conflicts of interest in SSB oversight persists. To overcome these challenges, the SSB must strengthen its expertise through continuous education, collaborate with scholars and regulators, and actively engage in public literacy initiatives. Harmonization of Sharia standards at a global level is also essential to navigate the interconnected nature of modern finance. The SSB’s success in addressing these challenges ensures the sustainability of Islamic financial systems while fostering ethical and equitable economic growth.

This research discusses the application of McKinsey's 7S model in increasing profitability at PT BPRS Karya Mugi Sentosa Surabaya. McKinsey's 7S model consists of seven main elements: strategy, organizational structure, operational system, leadership style, staffing, skills, and shared values. The research used a qualitative approach with direct observation methods, structured interviews, and in-depth data analysis to evaluate the effectiveness of the model. The results showed that the harmonization of the elements of McKinsey's 7S model contributed significantly to improving profitability, reflected in the increase in assets, growth in the number of customers, and stability of financial statements over the past five years. However, challenges such as HR adaptation to the new strategy and consistency of implementation are concerns that need to be addressed. This study concludes that the implementation of McKinsey's 7S model is able to encourage the strengthening of corporate strategy and competitiveness in the midst of intense competition in Islamic banking.

This study aims to analyze the business development strategy implemented by the furniture industry community in Probolinggo using the balanced scorecard (BSC) method. The method used in this study is a qualitative descriptive analysis method by conducting interviews, observations, and data documentation in collecting the necessary data. Interviews were conducted on 12 informants consisting of 5 informants from business owners in Jorongan Village, Probolinggo, 3 informants from employees, and 4 from consumers. The results of the study based on the Balanced Scorecard through 4 measurement perspectives show that the financial perspective has decreased in ROI, current ratio , and operating ratio. The growth and learning perspective lacks training for employees and does not utilize technology in the form of social media in its marketing process. The company's readiness in implementing BSC must pay attention to the implementation of a BSC-based performance measurement system by first evaluating the suitability of the characteristics and readiness of the company in implementing BSC. Things that must be prepared are evaluating performance so that it can reflect activities in the company in accordance with the vision, mission, strategy, and objectives that have been set.

The principle of profit sharing based on the concept of risk-sharing offers an alternative approach that is in line with sharia values, in contrast to the conventional interest system. This mechanism is implemented through instruments such as mudharabah and musharakah that support the financing of productive projects. However, its implementation faces challenges related to income fluctuations that can affect the stability of Islamic financial institutions. This research highlights the importance of innovation to increase the effectiveness of sharia monetary policy for inclusive and sustainable economic growth.