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This research aims to analyze the strategies for increasing Local Own-Source Revenue (Pendapatan Asli Daerah/PAD) implemented by the Regional Revenue Agency (Badan Pendapatan Daerah/Bapenda) of Surabaya City. As the second largest city in Indonesia and the capital of East Java Province, Surabaya has significant potential for local revenue that needs to be optimized to support regional development. Using SWOT analysis framework and strategic management theory from David, this study examines the strengths, weaknesses, opportunities, and threats in PAD management, as well as the strategies formulated and implemented to increase revenue. This qualitative research employs a descriptive approach with data collection through in-depth interviews, observation, and documentation study at Bapenda Surabaya City during June-August 2025. Informants include agency leaders, division heads, tax and retribution collectors, and taxpayers. The results indicate that Surabaya City has successfully increased its PAD from Rp 5.2 trillion in 2022 to Rp 6.8 trillion in 2024, representing a 31% growth. Key strategies implemented include digital transformation of tax services through e-tax system, intensification of existing tax sources, extensification through identification of new taxpayers, improvement of taxpayer compliance through education and enforcement, and inter-agency collaboration for data integration. The study identifies several challenges including tax evasion, outdated property valuations, and limited human resources. This research recommends strengthening digital infrastructure, updating tax object databases, enhancing taxpayer awareness programs, improving coordination with central government, and developing performance-based incentive systems for revenue collectors.

This Community Service Program (PkM) aims to strengthen the role of adolescent parents through education on parenting during puberty and family financial literacy in Lembang Tondon Langi’, Tondon District, North Toraja Regency. Through two training sessions led by Ibu Rio Rita Pakan and Ibu Westerini, the program focused on enhancing the knowledge and skills of parents in addressing the challenges of parenting adolescent children and managing household finances. The first session, which addressed parenting during puberty, provided parents with insights into the characteristics of adolescent development and effective communication strategies. The second session, which focused on family financial management, offered practical skills in budgeting, debt management, and saving for the future. The results of the program showed that parents in Lembang Tondon Langi’ felt more prepared and confident in applying a more open and adaptive approach to parenting, as well as becoming more prudent in managing household finances. The enhancement of skills in both areas is expected to create more harmonious families and greater financial stability. The sustainability of the program is recommended through the formation of ongoing discussion groups and the active involvement of community leaders. This program has contributed positively to family welfare and the empowerment of parents in rural areas

This study is motivated by the importance of financial and asset management strategies in supporting the operational effectiveness of the Regional Disaster Management Agency (BPBD) of Central Sulawesi, which plays a strategic role in disaster mitigation, preparedness, emergency response, and post-disaster recovery. The main problems addressed are how financial and asset management strategies are implemented, to what extent they affect operational effectiveness. The objectives of this research are to analyze the applied strategies, assess their influence on operational effectiveness, and identify challenges as well as relevant solutions.The literature review refers to public financial management theories, regional asset management, and previous studies highlighting the relationship between financial governance, accountability, and public sector performance. This study employs a quantitative approach with a descriptive design. Data were collected through literature study, observation, interviews, and questionnaires distributed to BPBD staff in finance and asset divisions. The analysis included validity and reliability tests, along with multiple linear regression to examine the effect of independent variables on operational effectiveness. The findings show that BPBD Central Sulawesi’s financial management strategy in 2024 achieved a realization rate of 89–100% in most programs, although imbalances were found in certain activities such as the disaster management system arrangement, which only reached 38%. In terms of asset management, fixed assets dominate with a book value of IDR 19.6 billion, with significant growth in equipment and machinery. Regression analysis results indicate an R² value of 0.817, meaning that 81.7% of operational effectiveness is influenced by financial and asset management strategies, while the remaining 18.3% is explained by other factors.The study concludes that financial and asset management strategies significantly affect BPBD’s operational effectiveness. Nevertheless, challenges such as limited human resources, inadequate information systems, and discrepancies in budget realization require solutions through capacity building, technology utilization, and improved planning mechanisms to optimize disaster management effectiveness.

This study aims to analyze the considerations of the judge in the decision of the Kupang District Court No. 81/Pid.Sus-TPK/2022/PN Kpg and the legal implications of the application of Article 3 of the Corruption Eradication Law. This research uses a normative legal method with a statutory and conceptual approach. The results show that the application of Article 3 of the Corruption Eradication Law in this case is incorrect, as the defendant is not a public official and does not have authority over the management of state finances or assets. It was also found that there was a misapplication of the law (error in juris), an error in determining the subject of the law (error in persona), and an inaccuracy in the object of the case (error in objecto). This study concludes that the case is more appropriately classified as an administrative error by state apparatus rather than a corruption crime. Academically, this research reinforces the distinction between administrative law and criminal law regarding corruption. Socially, this research emphasizes the importance of legal certainty protection and the prevention of criminalization of civil society. This study provides an important contribution to the development of legal theory, as well as the protection of individual rights in the context of criminal law.

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in driving economic growth and improving community welfare, particularly in rural areas. However, many rural MSME actors still face challenges in financial planning and management, including inaccurate calculation of capital and profit, unstructured business expenditure planning, and the absence of separation between personal and business finances. This community service program aimed to enhance the financial literacy and financial planning skills of MSME actors in Suka Sari Village, Kabawetan District, Kepahiang Regency. The program was implemented through several stages, including preliminary observation to identify key financial management issues, interactive counseling on basic business finance concepts, simulation of capital and profit calculations, and hands-on practice in simple financial record-keeping using an easily applicable format. The results of the program indicate a significant improvement in participants’ understanding of business capital and profit calculation, their ability to plan business expenditures more systematically, and increased awareness of the importance of separating personal and business finances. This study demonstrates that participatory and practice-based financial assistance is effective in fostering simple financial management habits, which can support the sustainability and long-term development of MSMEs in rural communities.

This study analyzes the corporate crime perspective and directors’ liability in the LNG procurement case at Pertamina as a State-Owned Enterprise (SOE). The research aims to examine how the elements of corporate crime are constructed, how directors’ actions are assessed within the framework of fiduciary duty and the business judgment rule, and what legal implications arise for corporate accountability in SOEs. The study employs a normative juridical method using a case approach, statute approach, and conceptual approach. Primary data consist of court documents, statutes, and regulatory frameworks, while secondary data are obtained from academic journals, institutional reports, and credible publications. The findings reveal that distinguishing legitimate business risk from abuse of authority is central to determining corporate criminal liability, particularly when decisions intersect with state finances and public interests. The analysis further indicates that SOE directors carry dual obligations: to ensure effective corporate governance while at the same time facing heightened exposure to criminal liability when losses are associated with state assets. This study contributes by clarifying how legal assessments should balance accountability with the protection of reasonable managerial discretion. The implications highlight the need for clearer decision-making standards, stronger governance mechanisms, and better alignment between corporate law and anti-corruption frameworks in order to promote legal certainty without discouraging prudent business judgment.

The background of this research is based on the enormous potential of zakat, infaq, shadaqah, and waqf (ZISWAF) as Islamic social finance instruments which, if managed optimally and sustainably, can play a significant role in reducing poverty and promoting comprehensive economic independence among communities amid the ongoing challenges of social inequality. The purpose of this study is to explain the strategic function of ZISWAF in strengthening the community’s economy while emphasizing the urgency of professional, transparent, and targeted management for the improvement of public welfare at large. The research method used was library research, evaluating various literature sources such as books, scientific journals, and relevant previous research reports. The collected data was then analyzed using a qualitative descriptive approach to provide an in-depth understanding of the mechanism of economic empowerment through ZISWAF. Research findings show that ZISWAF plays a crucial role in improving economic welfare through a paradigm shift from consumptive assistance to productive assistance programs. Management oriented towards sustainability and transparency has proven effective in promoting economic ind ependence among low-income communities and significantly reducing poverty rates. The implication of this study confirm that strengthening regulations, digitizing management, and improving public literacy regarding ZISWAF are essential. Management institutions must continue to improve their accountability in order to increase public trust, so that ZISWAF can become a key development in the future.

This study examines the contribution of excise revenue from alcoholic beverages to Indonesia’s state revenue during the period 2021–2023. Alcoholic beverages are classified as excisable goods due to their potential negative impacts on public health and social order, making excise duty an important fiscal instrument for both revenue generation and consumption control. The objective of this research is to analyze the trend and magnitude of excise revenue from alcoholic beverages and its role in supporting national income. This study employs a quantitative descriptive method using secondary data obtained from official government publications, including reports from the Ministry of Finance and the Directorate General of Customs and Excise. The data are analyzed by comparing annual excise revenue figures and identifying their contribution to total excise and state revenue over the observed period. The findings indicate that excise revenue from alcoholic beverages showed a fluctuating but generally increasing trend from 2021 to 2023, reflecting post-pandemic economic recovery and adjustments in excise tariff policies. Despite its relatively smaller share compared to tobacco excise, alcoholic beverage excise consistently contributed to state revenue and demonstrated fiscal potential. The study implies that effective excise policy on alcoholic beverages can support state revenue while simultaneously serving as a regulatory tool to control consumption and mitigate social and health risks.

Usaha Mikro Kecil Menengah (UMKM) play a strategic role in Indonesia’s economy, serving as key drivers of inclusive economic growth and major contributors to employment creation. Despite their importance, many UMKM operators continue to face significant challenges in financial management, particularly due to the absence of structured and systematic financial record-keeping practices. This condition is also evident among UMKM in Kuning Gading Village, Unit XVIII Kuamang Kuning, where most businesses are still managed in a traditional manner with inadequate bookkeeping systems. This community service program aims to enhance financial literacy and strengthen the capacity of UMKM actors to implement simple bookkeeping as a foundation for effective business financial management. The methods employed include needs assessment through field observation, educational and practical training sessions, hands-on mentoring, and evaluation using pre-test and post-test instruments. The results indicate a significant improvement in participants’ understanding and skills related to transaction recording, separation of business and personal finances, and preparation of simple cash flow statements. Evaluation outcomes show an increase in competency scores from an initial range of 20%–40% to 75%–85% after the training. Furthermore, the program fostered a positive shift in participants’ mindset toward more professional and accountable business management practices. Therefore, the implementation of simple bookkeeping is proven to be an effective initial strategy for strengthening MSME financial governance and supporting sustainable business development at the local level.

This research explores the role of human algorithm interaction mechanisms in enhancing trust, reliability, and user confidence in Decision Support Systems (DSS). Traditional DSS models often focus solely on algorithmic accuracy and performance, neglecting crucial factors such as transparency and user engagement, which are essential for building trust. By incorporating explainable AI (XAI) techniques like SHAP and LIME, real-time feedback mechanisms, and user-friendly interfaces, the study develops structured interaction models that improve the interpretability of AI-driven decisions. The results show that transparent decision-making processes and interactive features significantly enhance user trust, making DSS more reliable and easier to adopt. Users interacting with systems that provide clear, understandable explanations of decisions, along with real-time updates on the system’s confidence, reported higher levels of decision-making confidence, especially in high-stakes scenarios. These improvements lead to greater user engagement and adoption of the system in various domains, including healthcare and finance. The study also highlights the importance of balancing interpretability with efficiency in user interface design to ensure both trust and usability. The findings contribute to the design of more user-centric DSS that prioritize trust, interpretability, and cognitive factors, providing a framework for the successful integration of intelligent decision support systems in complex decision-making environments. Future research should focus on refining interaction models and exploring the broader applicability of these systems in different sectors.

Big data platforms face significant challenges related to cybersecurity and privacy due to the vast volume, variety, and velocity of data they manage. Traditional static security measures often fail to address the dynamic and complex nature of big data environments. This research proposes an adaptive cybersecurity framework that integrates dynamic access control and differential privacy mechanisms to enhance both the security and privacy of big data platforms. The dynamic access control mechanism continuously adjusts access permissions in real-time based on changing risk and trust levels, ensuring that sensitive data remains secure even as user roles and data flows evolve. The differential privacy mechanism adds noise to data, preserving individual privacy while allowing for meaningful data analysis. Through simulations and case studies, the framework was evaluated in various real-world environments, including healthcare, IoT, and finance, where it demonstrated scalability, efficiency, and robust security performance. The results showed that the proposed framework significantly reduced unauthorized access attempts and maintained data privacy, while still enabling effective data analysis. Although there were some challenges regarding performance overhead, particularly in resource-constrained environments, the framework remained effective in large-scale systems. The findings highlight the importance of adaptive security practices in big data environments and suggest that future research should focus on refining dynamic security mechanisms and applying differential privacy in diverse real-world scenarios. These advancements are essential for ensuring that big data platforms can handle evolving cyber threats without compromising data utility or privacy.

Financial literacy is a crucial competency for today’s young generation, especially Gen Z, who are currently in the midst of the development of financial technology. However, the level of financial literacy among vocational and high school students is still relatively low, including students at SMK Negeri 1 Musuk. This community service activity, which includes outreach activities, aims to provide and improve students’ understanding and also change students’ attitudes towards financial literacy so they can manage their finances well, wisely, and responsibly. The method used in this outreach activity is a qualitative method with a type of outreach activity consisting of several stages or sessions: the first is the observation session, the second is the activity planning, and the third is the implementation of the outreach activity. This activity was carried out on December 5, 2025, with 30 participants from class XI AKL 1 participating in this activity. The material presented consisted of the definition of financial literacy, factors, impacts, financial management strategies, as well as case studies or real examples of financial literacy. The results of this activity indicate that there is an increase in students’ understanding in learning financial literacy material, marked by students’ enthusiasm to listen and focus on the material presented. Not to mention, there were quite positive results from this activity: the students became more active in learning, as evidenced by the way they answered the questions I posed. This activity had a very positive impact on the younger generation, fostering awareness of the importance of financial literacy for their future.

Women micro, small, and medium enterprises (MSMEs) play a strategic role in strengthening both family and community economies; however, they experience to obtain fundamental skill in financial management. One of the main problems is the mixing of personal and business finances, which turn into challenges for entrepreneurs to monitor business performance and to address access financing. This community service activity aims to improve insight of women entrepreneurs in Medan regarding the importance of separating personal and business finances through simple, practice-based training. The activity was conducted in 7 November 2025 in Medan and was attended by 150 women MSME participants from a local entrepreneurship community. The training was held for one day using interactive lectures, group discussions, and hands-on cash recording exercises. The results showed a significant improvement in participants’ understanding of financial separation concepts and their ability to record business transactions. A total of 85% of participants were able to create a simple cash record format and expressed a commitment to applying separate financial practices. This activity contributed to improving the financial literacy of women micro-entrepreneurs and strengthening their managerial capacity toward sustainable business growth.

Micro-entrepreneurs, particularly small grocery shop owners, commonly encounter challenges in managing business finances and implementing effective marketing strategies. Limited skills in financial recordkeeping often make it difficult for business owners to accurately monitor cash flow and assess their financial condition, which may lead to suboptimal business decisions. In addition, the utilization of digital technology as a marketing tool remains limited, thereby restricting opportunities for market expansion. This community service program aims to strengthen the capacity of micro-enterprises in applying practical basic financial management and optimizing digital platforms for product promotion. The program also seeks to increase awareness of the importance of structured financial management as a foundation for sustainable business development. The activities were conducted through several stages, including the delivery of material on the significance of financial recording, hands-on training sessions, mentoring in preparing simple financial records, and digital marketing simulations using WhatsApp Business and various social media platforms. The results indicate an improvement in participants’ understanding and skills in recording income and expenses, managing business capital more systematically, and utilizing digital features to support promotional activities. Furthermore, participants demonstrated a more positive attitude toward the adoption of technology in their daily business operations. Overall, this program is expected to enhance financial independence, support sustainable business growth, and expand the marketing reach of micro-enterprises

Explainable Artificial Intelligence (XAI) has become a critical area of research within artificial intelligence, focusing on improving the transparency and interpretability of machine learning (ML) models, often referred to as "black-box" models. The need for XAI techniques arises from the inherent complexity of ML models, which can make their decision-making processes difficult for users to understand. This study investigates various XAI techniques, including LIME (Local Interpretable Model-agnostic Explanations) and SHAP (SHapley Additive exPlanations), to assess their impact on model interpretability without significantly compromising predictive performance. A comparative experimental design was used, applying these XAI methods to different ML models, including deep neural networks and ensemble methods, within large-scale enterprise data analytics systems. The results indicate that XAI methods significantly enhance model transparency and decision traceability, allowing users to understand the influence of individual features on predictions. While a slight reduction in predictive accuracy was observed, especially with simpler models, the trade-off between interpretability and performance was deemed acceptable, particularly in fields requiring transparency, such as healthcare, finance, and autonomous systems. The use of XAI in enterprise data systems has practical implications for fostering trust and enabling informed decision-making among stakeholders. Furthermore, the study discusses the challenges and limitations of applying XAI techniques, such as complexity, scalability, and model-specific limitations. Future research is suggested to focus on developing more scalable and efficient XAI methods, enhancing their applicability across various model types, and addressing the challenges of real-time applications. This will be crucial in ensuring the widespread adoption of XAI in critical domains, promoting the ethical use of AI while maintaining predictive accuracy.

Corporate crime in the natural resources sector is a legal phenomenon that has a broad impact on state finances and public interests. This article analyzes the legal case of tin trade corruption involving PT Timah Tbk, a state-owned enterprise managing a strategic commodity. This study aims to examine the construction of corporate crime and the legal implications of state financial losses arising from deviant trade practices. The research method used is normative legal research with a juridical-analytical approach through a review of laws and regulations, legal doctrine, and relevant legal facts. The results of the study indicate that tin trade corruption is a systemic corporate crime integrated into the company's policies and business mechanisms, so that criminal liability cannot be limited to individuals alone. The resulting state losses are multidimensional, including fiscal losses, loss of potential revenue, and violations of the principle of state control over natural resources. This study emphasizes the importance of strengthening corporate criminal law enforcement to maintain the integrity of state-owned enterprises and protect state interests.

Distributed software systems face significant challenges related to data quality due to their complex, decentralized architecture. These systems often involve multiple nodes responsible for processing and storing data, making it difficult to maintain consistency and ensure accurate data across the entire network. In particular, issues like data inconsistency, latency, and data fragmentation are prevalent in distributed environments. To address these challenges, this study proposes an integrated data quality governance strategy that combines real time monitoring and automated anomaly detection using machine learning models. The proposed strategy aims to improve data consistency, enhance anomaly detection capabilities, and reduce the need for manual intervention, ultimately improving overall data governance in distributed systems. Real time monitoring ensures immediate identification of data issues as they occur, while machine learning models, such as autoencoders and Isolation Forests, automate the detection of anomalies based on high reconstruction errors and data isolation techniques. The study evaluates the proposed strategy through real-world distributed system scenarios, comparing its effectiveness to traditional approaches like periodic audits and manual validation. Results demonstrate that the integrated approach leads to faster anomaly detection, reduced data inconsistencies, and improved overall system performance. The use of advanced machine learning techniques and real time analytics significantly enhances the system's ability to maintain high data quality standards across multiple distributed nodes. This strategy has wide-ranging implications for industries that rely on distributed systems, such as finance, healthcare, and IoT, where data integrity is essential for operational success. Future research can focus on integrating more advanced machine learning techniques and optimizing the real time monitoring framework to handle larger and more complex systems.

Financial literacy and lifestyle are two important factors influencing students' ability to manage their personal finances. Students are in a transitional phase toward financial independence and are therefore required to make rational financial decisions amidst the influence of modern lifestyles. This study aims to understand how students interpret financial literacy and lifestyle in their daily financial management practices. This study used a qualitative approach with descriptive methods. Data were collected through in-depth interviews and observations of active students from various backgrounds. The results indicate that students generally understand the basic concepts of financial literacy, such as managing pocket money and preparing a simple budget. However, the application of this financial literacy is often suboptimal due to the influence of a consumptive lifestyle and social pressures. This study provides important implications for the development of contextual financial literacy education programs in higher education environments. The implication of this research is the importance of developing financial literacy education programs that are more contextual and relevant to students' lifestyles so they can manage their personal finances more wisely and effectively.

Perkembangan kecerdasan buatan (AI) mendorong inovasi dalam analisis keuangan, termasuk prediksi harga saham yang fluktuatif. Penelitian ini bertujuan memprediksi harga saham PT Garudafood Putra Putri Jaya Tbk menggunakan model ARIMA dengan penanganan Outlier sebagai pendekatan awal menuju sistem prediksi yang lebih adaptif. Data harga penutupan harian dari Yahoo Finance dianalisis melalui uji stasioneritas, identifikasi model ARIMA, deteksi Outlier berbasis log-return, serta evaluasi performa menggunakan RMSE, MAE, dan MAPE. Hasil penelitian menunjukkan bahwa ARIMA Outlier memberikan performa lebih baik dibandingkan ARIMA dasar. ARIMA standar menghasilkan MAPE 1.32% dan AIC –899.46, sedangkan ARIMA dengan tiga dummy Outlier mencapai MAPE 1.16% dan AIC –900.37. Peramalan 14 hari ke depan menunjukkan pola yang stabil pada kisaran Rp 370–371. Pada data uji, ARIMA dasar memberikan akurasi terbaik pada pertengahan Agustus, sedangkan ARIMA Outlier mencapai akurasi tertinggi pada akhir Agustus dengan prediksi Rp 370.2 yang sangat dekat dengan harga aktual Rp 370.4. Hasil ini menunjukkan bahwa penanganan Outlier meningkatkan ketepatan model, sehingga ARIMA Outlier dapat digunakan sebagai fondasi awal menuju pengembangan sistem prediksi keuangan berbasis AI.

The challenges faced by MSMEs in Indonesia, especially in Surabaya, often revolve around business management, finance, and taxation. One potential solution is the integration of the Business Model Canvas (BMC) with financial and tax strategies, which can help MSMEs streamline their operations. The Business Model Canvas (BMC) training program is designed to assist MSMEs in reorganizing their business models and implementing new strategies that address key operational challenges. This program also incorporates financial and tax considerations, helping MSMEs manage their finances more effectively and comply with tax regulations. With this approach, MSMEs are expected to improve their operational efficiency, enhance tax compliance, and strengthen their competitive edge in the market. The method involves direct engagement with MSMEs through hands-on workshops and personalized mentoring sessions. This initiative is set to take place in May 2025, offering MSMEs valuable tools to enhance their business practices, optimize financial management, and foster long-term growth and success in the market.