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The focus of sharia monetary economics is to apply Islamic rules in financial management to improve welfare and reduce poverty. The system emphasizes the concepts of justice and equity and avoids elements such as usury, uncertainty, and excessive speculation. The sharia monetary economy aims to increase income equality by using instruments such as zakat, infaq, alms, and waqf. This study shows how sharia monetary economics can help overcome poverty in Indonesia, especially through sharia financial instruments such as microfinance institutions and yield principles. Studies show that Islamic finance improves economic stability and helps people achieve sustainable prosperity.

Direct Cash Transfer (BLT) is one of the Indonesian government's initiatives that aims to provide direct financial support to the community, especially vulnerable groups, in the face of difficult economic conditions. BLT functions as a social safety net to fulfill basic needs and reduce economic burden during times of crisis, such as during the COVID-19 pandemic. Through this research, the author analyzes the role of BLT in strengthening the social security system in Indonesia. This research uses an interview-based qualitative approach and literature study, which provides in-depth insights into the effectiveness of BLT in improving the welfare of vulnerable communities. The results show that BLT not only helps fulfill basic needs, but also increases purchasing power and social resilience. However, improvements in the distribution and supervision of the program are still needed so that its impact can be optimal and sustainable.  

As a system, the law will run well when the system is connected and working actively. The practice of criminal acts of corruption that occurs in Indonesia is increasingly sophisticated, systematic and widespread at all levels of society which has an impact on the amount of state financial losses. Various statutory regulations have been attempted to eradicate corruption, namely Law Number 31 of 1999 jo. Law Number 20 of 2001 and the Government has even ratified several articles of the 2003 United Nations Convention Against Corruption (UNCAC) through Law Number 7 of 2006. However, to date it is still unable and effective to enforce it in eradicating corruption. The Corruption Eradication Commission (KPK) has a system for dealing with corruption cases, namely Operation Arrest (OTT). anywhere in Indonesia. The type of research applied is normative legal research with a normative juridical approach, namely research carried out based on library materials which are secondary data. Based on the results of the research, it can be stated that in the politics of criminal law in dealing with criminal acts of corruption based on penal and non-penal policies, it is no longer effective in eradicating criminal acts of corruption which are detrimental to the country's finances and economy and the Corruption Eradication Commission's policy, which is included in one of its policies, is carrying out Hand Catch Operations, namely tapping. Tapping is the activity of listening, recording, deflecting, changing, inhibiting and recording the transmission of electronic information or electronic documents, whether using communication cable networks or wireless networks, such as electromagnetic radiation or radio frequency, including examining packages, postal mail, correspondence and other documents. Apart from that, the legal politics of dealing with criminal acts of corruption through Operation Capture of Arms, including the lack of regulations regarding wiretapping and entrapment carried out by the Corruption Eradication Commission, is vulnerable to violations of Human Rights (HAM), especially regarding entrapment, because entrapment is not recognized by law or as a criminal act. corruption in Indonesia.

The financial technology (fintech) industry in Indonesia has grown rapidly in recent years, having a significant impact on financial inclusion in the country. Fintech provides easier and faster access to financial services, especially for segments of society previously marginalized by the traditional banking system. Fintech services such as digital payments, online loans, and technology-based investments have expanded financial reach to communities in remote areas, MSMEs, and individuals with limited access to conventional banking services. However, with the rapid growth of fintech, challenges arise related to regulation and consumer protection. Inadequate regulation can lead to security risks, legal uncertainty, and potential abuse in digital financial services. Therefore, the Indonesian government has implemented various policies to regulate and supervise the fintech industry, such as the establishment of the Financial Services Authority (OJK) and Bank Indonesia (BI) as the main supervisors. This study aims to analyze the impact of fintech developments on financial inclusion in Indonesia and evaluate the effectiveness of existing regulations in protecting consumers and encouraging the growth of the fintech sector. The results of this research show that although fintech has the potential to significantly increase financial inclusion, more comprehensive regulations and strict law enforcement are needed to ensure that the benefits of fintech can be felt evenly and safely by all levels of society.

Various economic systems, including Islamic ones, have debated usury in financial transactions. Because it is considered detrimental to one of the parties and contrary to the principles of justice, usury, which literally means unfair additions or profits in transactions, is prohibited in Islam. By referring to primary sources such as the Qur'an and Hadith, as well as the opinions of fiqh scholars, this research aims to study the Islamic perspective on the use of riba in recording financial transactions. Understanding the use of usury in recording financial transactions is the main objective of this research. The research results show that Islam emphasizes the prohibition of usury in recording financial transactions and encourages the use of a financial system that is based on the principles of balance, transparency and mutual benefit. Apart from that, this research also discusses alternative efforts that can be used by the Islamic financial system to replace the practice of usury, such as the application of fairer principles for results (mudharabah) and buying and selling (murabahah). Thus, the Islamic financial system can stop the practice of usury.

Software testing is a critical phase in information system development to ensure the system's quality and reliability. This study aims to evaluate the reliability and functionality of PT Perta Sakti Abadi's financial information system using the black-box testing method with the Equivalence Partitioning (EP) technique. This technique allows input data to be grouped into valid and invalid categories, minimizing test cases without reducing testing coverage. The testing focuses on the login feature as the system's primary component by evaluating various input combinations. The testing scenarios include boundary conditions to ensure the system handles inputs correctly in various situations.The results indicate that the system successfully verifies valid credentials, rejects access with invalid data, and provides informative error messages. Additionally, the system demonstrates resilience in handling testing scenarios, including inputs with special characters and empty fields. Input validation mechanisms function optimally, supporting secure user access and ensuring the login feature aligns with functional specifications. This successful testing forms a strong foundation for testing other modules, such as multi-level authentication and data encryption. Thus, the Equivalence Partitioning technique within the black-box testing method proves effective in enhancing the quality of web-based financial information systems.

This study examines the impact of operational cost budgeting on company profitability in Indonesia through a literature review approach. Analysis of various studies over the past decade reveals a significant positive relationship between effective operational cost budget management and increased profitability. However, this relationship is complex and influenced by factors such as the optimal point of budget control, management information systems, and external conditions like the COVID-19 pandemic. Variations across industry sectors were also found, with the manufacturing sector showing the strongest correlation. This research identifies best practices in budgeting as well as implementation challenges in Indonesia. These findings provide important implications for financial management practices and open directions for further research in the context of Indonesia's dynamic business environment.

The purpose of this research is to examine the influence of internal control systems and internal audit implementation on Good Corporate Governance (GCG). This study was conducted at PT. Pertamina Persero, using primary data obtained by distributing questionnaires to 30 personnel in the audit and financial management divisions. The analysis method used in this research is multiple linear regression analysis. The results from the t- test (hypothesis test) show that (1) the internal control system variable has a positive effect on good corporate governance, with a calculated t-value of 3.921, which is greater than the t-table value of 1.701, and a significance value of 0.001, which is less than 0.05. (2) The internal audit implementation variable does not significantly affect good corporate governance, with a calculated t-value of -0.829, which is less than the t-table value of 1.701, and a significance value of 0.414, which is greater than 0.05. (3) There is a positive and significant influence of the internal control system on good corporate governance, while the internal audit implementation does not significantly impact good corporate governance. This is evidenced by an R Square value of 0.649, indicating that 64.9% shows a significant influence, and the remaining 35.1% is influenced by other variables outside of this study.

This study explores the implementation of the Internal Quality Assurance System (IQAS) at the junior high school level (SMP/MTs) through a literature review. The research aims to analyze the application of IQAS in achieving the Eight National Education Standards (NES). A qualitative descriptive method was employed, utilizing a literature study approach and data sourced from relevant journals, books, and policy documents. The findings indicate that implementing IQAS positively impacts the quality of learning and school management, supported by factors such as school leadership, stakeholder collaboration, and the availability of infrastructure. However, challenges remain, including limited understanding among educators and staff, inadequate facilities, and insufficient financial support. The study concludes that the success of IQAS implementation relies on the collaboration of all stakeholders and continuous evaluation. Recommendations include enhancing awareness of IQAS, strengthening human resource capacity, and optimizing the use of infrastructure.

This study examines and compares the Capital Asset Pricing Model (CAPM) with the Sharia Compliance Asset Pricing Model (SCAPM) in constructing an optimal stock portfolio based on the sharia stock index on the Indonesia Stock Exchange, specifically the Jakarta Islamic Index (JII), during the 2019–2023 period. The primary aim is to evaluate whether the SCAPM, which incorporates mudharabah profit-sharing returns in place of the risk-free rate, offers more relevant insights for Muslim investors compared to the CAPM. Utilizing a quantitative approach and a two-step regression method, the research develops an optimal portfolio by calculating stock betas and analyzing the relationship between systematic risk and expected returns. The findings reveal that neither the CAPM nor the SCAPM models are valid for predicting risk and expected returns for the JII's optimal stock portfolio. This study is intended to guide sharia-compliant investors in making informed decisions and assist investment managers in designing strategies aligned with Islamic financial principles.

This research aims to automate the process of extracting information from financial transaction receipts using Optical Character Recognition (OCR) algorithm. The OCR algorithm is used to recognize characters from digital images of transaction receipts so that information such as date, transaction amount, and other details can be accurately identified. By applying image processing methods, this research successfully demonstrates the effectiveness of the OCR system in overcoming challenges such as varying receipt print quality. This research also offers practical solutions in the form of OCR-based applications that can be used in business environments to improve the efficiency and accuracy of financial transaction data management.

More and more BPRs have had their operational permits revoked by the OJK. The revocation of a BPR license is due to the bank's unhealthy financial condition, which has the potential to threaten the banking system and harm various parties. Therefore, the bank must have its business license revoked with several previously determined considerations. One of the BPRs whose business license was revoked was BPR Persada Guna Pasuruan. This research aims to analyze the forms of legal violations in the case of revocation of BPR Persada Guna's business license and find out the follow-up given by the authorities in the case of BPR Persada Guna Pasuruan. This research uses a normative juridical approach. The research results show that the forms of legal violations include credit violations, capital insufficiency, and violations of bank governance. Meanwhile, the follow-up provided is through the Decree of the Members of the Board of Commissioners of the Financial Services Authority Number KEP-84/D.03/2023 dated 4 December 2023 regarding the Revocation of the Business License of PT Bank Kredit Kredit Rakyat Persada Guna.

Islam was introduced during the time of the Prophet Muhammad SAW, but only developed significantly in the 1970s. In the sixth and seventh centuries AD, during the life of the Prophet Muhammad SAW and at the same time as the Qur'an was revealed, the concept of Islamic economics began to emerge. Even though Islamic economics is still in the process of development, it has made progress during the reign of the Prophet in Medina, where he succeeded in explaining the principles of financial management. Islamic economic practices during the time of the Prophet, Khulafaurrasyidin, and Tab'in showed how important the market was. The Prophet highly appreciated reasonable prices determined by market mechanisms.

Kwetiaw Liang is a small and medium-sized enterprise (SME) in Batam City engaged in the culinary industry. Based on interview results, it was found that the owner of the SME often experiences difficulties in managing the financial transactions of the business. This community service activity aims to implement a cashier system digitization using Griyopos for more accurate and real-time transaction management, as well as to improve operational performance to be more efficient and effective. Through this activity, it is expected to provide information on the importance of digitizing the financial recording system for the business. The data collection methods used include interviews, observations, and documentation. The results of the community service include automated sales reports, cash flow reports, and profit/loss data. After the implementation process, Kwetiaw Liang SME achieved quite positive results and improved its business performance.

The Community Service (PKM) activity aimed to enhance the understanding of Enterprise Resource Planning (ERP) concepts for PT. Citra Prima Media, a provider of internet and TV services. ERP is an integrated system designed to improve operational efficiency and real-time data-driven decision-making. The method involved workshops, pre-tests, and post-tests to evaluate participants’ comprehension of ERP benefits in three key areas: financial management, marketing, and human resources (HR). The results showed significant improvements in participants’ understanding, with an average post-test score of 93%. Participants recognized ERP's role in operational efficiency, customer analytics, and data-driven HR management. Based on these findings, PT. Citra Prima Media plans to evaluate ERP adoption for a phased digital transformation. This initiative highlights the importance of ERP in supporting companies' competitiveness in the digital era.

Banking is one of the financial services companies that has provided services to the community and businesses, Behind this development there are various legal problems related to information crime and electronic transactions in the banking sector, Skimming is the act of stealing debit or credit card information by accessing an independent cash machine and copying the information contained on the magnetic stripe of the debit card or credit belonging to the customer (victim) illegally to have control over the customer's (victim) account. The application of the law to the crime of ATM skimming is regulated in Article 362 of the Criminal Code (KUHP) regarding the crime of theft. This research is a type of normative judicial research supported by a normative approach by using primary legal materials, secondary legal materials and tertiary legal materials as data sources. This study uses a prescriptive method, which is an analysis method that provides an assessment (justification) about the object being researched whether it is true or false, or what should be according to the law. The results of the study show that (1) Skimming is a magnetic stripe crime that exists on ATM cards illegally to have control over the card or the account by duplicating the ATM card or by installing a hidden camera to find out the ATM PIN of the customer or victim. (2) Strategies to prevent unauthorized access and early detection of suspicious activities can be applied to reduce the incidence of criminal acts and effective cyber security is to strengthen the network and security system. This can include investing in cutting-edge security technologies, such as robust firewalls, active network monitoring, and security programs that can detect suspicious attacks. In addition, organizations also need to involve their employees in cybersecurity efforts.    

The study investigates the efficacy of implementing the Regional Financial Management Information System (SIMKD) in Semarang Regency. Utilizing a qualitative methodology, findings reveal suboptimal effectiveness in SIMKD implementation. Factors influencing this include human resource competency, information technology infrastructure availability, leadership engagement, and organizational culture. Proposed strategies to enhance SIMKD effectiveness encompass developing human resources, fortifying IT infrastructure, fostering leadership commitment, and nurturing a performance-driven organizational ethos. This research contributes theoretically and practically toward optimizing SIMKD utilization for more efficient, transparent, accountable, and effective regional financial administration.

This research aims to determine the influence of regional financial management, regional financial accounting systems, and human resource competence on the quality of regional government financial reports in TTU Regency, partially or simultaneously. This research uses a quantitative research approach. This research uses primary data. The sampling technique in this research was purposive sampling with respondents consisting of 36 respondents who were at the Regional Financial and Asset Agency in TTU Regency. Where data is collected through questionnaires distributed, and the analysis is based on respondents' answers obtained through questionnaires distributed by researchers. The data analysis technique uses multiple linear regression analysis with the help of the SPSS 25 program. The results of this study state that regional financial management does not have a significant effect on the quality of financial reports, while the regional financial accounting system and human resource competency have a significant effect on the quality of regional government financial reports, and of the three regional financial management variables, the regional financial accounting system and human resource competency together have a significant effect on the quality of regional government financial reports.    

This study aims to analyze strategies for product innovation in Islamic finance to enhance financial inclusion, a significant challenge in countries with large Muslim populations such as Indonesia. The research employs a qualitative approach, utilizing data from various literature sources, including academic journal articles, reports from Islamic financial institutions, and government regulations. The findings reveal that Islamic financial product innovation can be categorized into new product development, digital technology adoption, improvement of Islamic financial literacy, and cross-sectoral collaboration. Products such as microfinance based on Sharia contracts, digital waqf savings, and technology-driven Takaful insurance exemplify innovations aligned with modern societal needs. Additionally, Islamic fintech platforms have expanded financial access for remote communities, despite challenges such as low digital literacy and limited infrastructure. Islamic financial literacy emerges as a crucial element influencing public trust and participation in formal financial systems. In practice, cross-sector collaboration among Islamic financial institutions, governments, and the technology sector serves as a strategic approach to address regulatory barriers, competition with conventional sectors, and inconsistent global standards. This study recommends strengthening regulations, enhancing financial literacy, developing inclusive digital technologies, and fostering international cooperation to support the sustainable growth of the Islamic finance sector. With integrated strategies, Islamic finance holds significant potential not only to improve financial inclusion but also to create a fairer, more inclusive financial system that aligns with Islamic values in the modern era.

Computerized accounting is a system used to process company transaction data by using computers as a technological medium for application work processes and to produce financial reports for a company. The use and application of computer technology in office activities is a requirement and fairness that is needed, without having to eliminate manual systems. The use of computers will be able to improve employee performance in supporting activities in an agency or company. Financial management within the regional scope is the regional task and authority in organizing regional agencies which includes several sections including budgeting, income, expenditure, and accounting and accountability. The aim of this research is to design a web-based computerized accounting system for regional income and expenditure in Wates Village. And create a computerized accounting system that can assist the process of recording and storing web-based regional income and regional expenditure transaction data which produces regional income and expenditure report information. In creating a computerized system for regional income and expenditure, the software used is Sublime Texet3. Data storage uses MySQL and programming languages ​​use PHP and HTML. The research results show that the computerized accounting system makes it easier for finance employees to record financial transactions. Then financial reports are produced more quickly and data errors can be minimized and more structured data is stored in the database. So this new system really helps agencies in Wates Ngaliyan Village, Semarang, where the application is equipped with a menu for input, processes and reports that process transactions, both income and expenditure.