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The low level of financial literacy in Indonesia, which only reached 49.68% according to the Financial Services Authority (OJK) in 2022, highlights the urgency of financial education from an early age. Children aged 11–12 are at an ideal developmental stage to understand basic financial concepts such as income, expenses, saving, and delayed gratification. This study aims to introduce financial literacy through an interactive learning medium in the form of a board game. Board games are chosen because they enhance children's engagement in learning while playing and serve as an alternative to excessive gadget use. Through gameplay, children practice financial decision-making by simulating buying and selling activities, managing expenses, and choosing to save. This approach also supports the development of children's self-efficacy, which refers to their belief in their ability to manage financial tasks. By applying this method, children are expected not only to understand the value of money but also to implement basic financial management skills in daily life. Educational board games offer an effective tool for instilling healthy financial habits from an early age.

The research entitled Analysis of ATM Money Theft Crimes by ATM Cashiers in Batam City Using Routine Activity Theory (RAT) focuses on describing the elements of theft crimes, the threat of theft crimes, and cases of ATM money theft by ATM cashiers in Batam City. The research method used a normative legal research method with a case approach and a conceptual approach. The results of this study are as follows: The crime of theft is a crime against property as regulated in Chapter XXII of Book II of the Criminal Code, specifically Article 362, which contains subjective and objective elements. The types include ordinary theft, aggravated theft, and petty theft. The occurrence of theft is influenced by internal factors, such as the perpetrator's intention, and external factors, such as circumstances that support the crime. In the case of theft by ATM cash replenishment officers, the crime was committed through abuse of work access (special access crime). Based on Routine Activity Theory (RAT), crime occurs due to three main elements, namely a motivated perpetrator, a suitable target, and a lack of adequate supervision.

The Community Service Program (KKN) is the answer for students to face these challenges. Elementary school students' awareness of saving is still relatively low. Many students prefer to spend their pocket money on momentary desires rather than saving it. This condition indicates that financial literacy in children is still limited. The main objective of this socialization activity is carried out with an approach that is appropriate to the age of elementary school children, for example, such as games, simulations, or simple counseling. By using such methods, students not only understand the concept of saving, but also have a desire to do it. In addition, this socialization activity instills an attitude of independence and discipline. The socialization program was held as an effort to provide insight and instill awareness to students of Elementary School 014662, Gunung Melayu Plantation Village, Rahuning District, Asahan Regency, and was attended by students in grades 4, 5, and 6 regarding the benefits of saving. To facilitate student understanding, the team demonstrated the practice of saving by using piggy banks and money as concrete examples. After students received material on the importance of saving, the activity continued with a quiz session to increase enthusiasm and test their understanding of the newly presented material. The socialization of the love of saving program, carried out through the Community Service Program (KKN), has proven to be effective in fostering understanding and awareness among elementary school students about the importance of saving from an early age.

Financial literacy is an essential skill that needs to be instilled from an early age so that the younger generation develops the ability and habit of managing money wisely. This study focuses on efforts to improve financial literacy through savings awareness among children in Ndeskati Village. The background of this research is based on the low understanding of children about the importance of saving and the lack of age-appropriate financial education facilities. The research method employed is a qualitative approach involving observation, interviews, and direct practice of saving activities through a simple program. The findings show that children begin to understand the concept of saving not only as storing money but also as a step toward achieving future goals. Furthermore, the active participation of parents and mentors plays an important role in building consistent saving habits. Through this financial literacy program based on savings awareness, it is expected to create a generation that is disciplined, responsible, and capable of managing finances properly from an early age.

The proposed Asset Seizure Bill has become urgent because the existing criminal justice system, as stipulated in the Corruption Eradication Law and the Money Laundering Law, has not been effective in recovering assets derived from crime, especially if the defendant dies, flees, or the criminal proceedings are halted. This study aims to analyze in detail the extent to which the Asset Seizure Bill can be integrated into the existing criminal and civil procedural law framework in Indonesia, as well as how a transparent and accountable mechanism for managing seized assets can be established for the recovery of assets in the public interest. The method used is normative legal research with a legal, conceptual, case, and comparative approach. The findings show that this bill adopts the mechanism of Asset Forfeiture Without Criminalization with an in-rem approach (targeting assets, not perpetrators) through civil court proceedings, as well as implementing the concept of unexplained wealth to expand the scope of forfeiture and close legal loopholes. The implication is that this bill is a strategic instrument in eradicating corruption and recovering state losses amounting to trillions of rupiah, but its success is highly dependent on careful formulation, ensuring due process of law, and the existence of political will and readiness of law enforcement officials.

The free lunch program at SD Negeri 101 Central Maluku has drawn significant attention, particularly from parents who are the primary stakeholders of this initiative. Based on in-depth interviews with 20 parents from various economic and social backgrounds, it was found that the majority of respondents responded positively to the implementation of the program. They considered it highly beneficial in reducing daily household expenses, especially for their children's meals during school hours. Approximately 85% of parents stated that since the launch of the free lunch program, they no longer needed to provide their children with pocket money or meals from home. This not only reduces daily expenses but also provides peace of mind, knowing that their children are receiving adequate nutrition at school. These findings align with Fitriyani (2022), who stated that school meal programs directly contribute to family economic savings. On the other hand, a small portion of respondents (around 15%) expressed concerns about the quality and hygiene of the food provided. They emphasized the importance of supervision in the preparation and distribution process, ensuring that the program meets not only quantity standards but also nutritional quality and cleanliness. This concern is crucial as it directly relates to students' health. Overall, this study indicates that parents’ perceptions of the free lunch program at SD Negeri 101 Central Maluku are generally positive, with critical notes on food quality, parental involvement, and funding sustainability. These findings offer strong recommendations for policymakers to strengthen this program as part of efforts to improve the quality of basic education in the region.

The purpose of this study is to determine the factors that cause business actors (kiosks) to reject coins as a means of payment in sale and purchase transactions at Oeba Traditional Market, Fatubesi Urban Village, Kota Lama Subdistrict, Kupang City and the legal consequences of such rejection in terms of Law Number 7 of 2011 concerning Currency. The benefits of this research are to provide information and knowledge that enriches the study of law and as a consideration or input for the government and information for the community. This research is a type of empirical legal research. The results of this study show: (1) The factors causing business actors (kiosks) in Oeba Traditional Market to reject coins with denominations of Rp200.00 and Rp100.00 as a means of payment in sale and purchase  transactions are community perception factors, refund factors, and practicality factors. (2) The legal consequences of this rejection in terms of Law Number 7 of 2011 concerning Currency are that the sale and purchase agreement can be cancelled because there is no agreement between the parties and the business actor (kiosk) can be punished. The conclusions of this study are (1) The factors causing business actors (kiosks) in Oeba Traditional Market to reject coins with denominations of Rp200.00 and Rp100.00, namely the public perception factor, the refund factor, and the practicality factor. (2) The legal consequences of the rejection are that the sale and purchase agreement can be cancelled and the business actor (kiosk) can be punished. Suggestions from the author are, for the government, it is expected to be more aggressive in conducting socialisation about money and for business actors (kiosks) and the public are expected to treat money properly.

This research aims to analyze the relevance of applying restorative justice in resolving counterfeiting cases committed by children, by examining the normative, juridical, and practical aspects within Indonesia’s juvenile criminal justice system. The background of this study arises from the dilemma between protecting the rights of children as offenders and the state’s obligation to maintain economic stability and public trust in the national currency. The research method employed is juridical-descriptive with a normative approach,. The implementation of restorative justice can still safeguard public interests, provided it involves relevant institutions such as Bank Indonesia and produces measurable recovery agreements. Thus, restorative justice serves as an alternative approach that balances child protection and legal certainty, while also contributing to the prevention of counterfeit money circulation in society.

A country in its efforts to prosper the people requires a lot of money. For this reason, financial resources are needed to finance the state, which come from Customs levies and other legal levies. Smuggling crime is a serious problem in the administration of the state economy, this is because if smuggling increases with various physical, or administrative forms, it will result in more money not being collected by a country, thus hampering the targets set by the state through customs levies which are expected to increase every year. Legal smuggling is an act that aims to avoid the application of national law so that the person concerned obtains a certain benefit according to his wishes. This smuggling consists of two types, namely physical smuggling and administrative smuggling. Legislation regarding smuggling offenses is contained in Law Number 17 of 2006 concerning Amendments to Law of the Republic of Indonesia Number 10 of 1995 concerning Customs. And the parties responsible and related to the field of customs and excise must be more selective in checking export and import goods entering or leaving Indonesia, because misuse of procedures or authority will have a major impact on state losses.

This study aims to assess the quality and impact of supporting tourism facilities at Sisingamangaraja XII International Airport in strengthening the development of Lake Toba as a Super Priority Destination. The airport holds a strategic role as the main gateway for tourists visiting the Lake Toba area, making the quality of services and the completeness of facilities crucial aspects in creating a memorable travel experience. The research employed a qualitative approach with data collected through in-depth interviews with key informants, direct field observations, and documentation. Data analysis was conducted using the (SERVQUAL) model, which evaluates five key dimensions: tangibles, reliability, responsiveness, assurance, and empathy. The findings reveal that the airport has provided several tourism-supporting facilities, including ground transportation services, food and beverage outlets, as well as souvenir and gift shops. However, the implementation of these facilities has not yet reached optimal performance. Identified challenges include the limited choice of transportation options to and from various tourist destinations, the lack of authentic Lake Toba culinary offerings at food and beverage outlets, and the insufficient promotion of local products at souvenir shops. Furthermore, the absence of essential services such as travel agencies and money changers has negatively affected convenience, particularly for international tourists who require accessible information, transactions, and travel services. These findings indicate that improving supporting facilities at Sisingamangaraja XII International Airport is an urgent necessitySuch efforts are expected to enhance the quality of airport services, increase tourist satisfaction, and ultimately reinforce Lake Toba’s position as a leading national and international tourism destination.

With the lack of literacy related to money waqf, people do not understand what money waqf is, so that its great potential cannot be optimized. The opportunity for waqf in Indonesia is very large. This is due to the majority of the population being Muslims (Rinawati, 2021).. The purpose of this study is to find out the Optimization of Money Waqf Collection Using a Digital System from the Perspective of Sharia Economic Law (Study Study at the Indonesian Waqf Agency (BWI). The type of research conducted by the researcher is qualitative case studies. Qualitative data is data in the form of words, not in the form of numbers. Qualitative data is obtained through various data collection techniques such as interviews, document analysis, focused discussions, or observations that have been outlined in field notes (transcripts). The results of the research found that legally, there are regulations that allow money waqf, including the fatwa of the Indonesian Ulema Council (MUI) with the provision of distributing money waqf only for things that do not violate sharia and are right on target to people in need. With the digital regulation of waqf that is still common, the mechanism of the digital system in collecting money waqf is still not optimal and is still in the stage of finding a pattern in the collection of digital-based waqf. Then the potential for money waqf is very large and must be optimized. However, the existing potential must also be balanced with innovative programs so that the number of collections is also optimal.

The aim of this service is to provide training on preparing household financial reports for PKK women at the Pagerluyung Village Hall, Mojokerto Regency. Pagerluyung Village Hall is located on Jl Balai Desa, Gedeg District, Mojokerto Regency. At the Pagerluyung Village Hall there is a PKK Women's organization which is expected to empower women to participate in village development. In its implementation, PKK mothers often experience problems in making monthly and annual financial reports. Meanwhile, if you have to hand over the preparation of financial reports to outside parties, it requires quite a large amount of money, whereas the PKK Women's organization is not a profit-seeking organization, so it is felt to be very difficult. Therefore, this activity aims to transfer knowledge and techniques for making simple financial reports to PKK women so that Pagerluyung PKK women can be independent in making their financial reports. The method used is in the form of delivering material and implementing financial report preparation. Apart from that, the classical method will be used with a discussion/question and answer approach starting from the planning stage, the implementation stage and ending with the evaluation stage with the aim that the material can be well received by the PKK participants.

The rapid advancement of digital technology has significantly influenced consumer financial behavior, particularly with the widespread adoption of digital wallets. This study aims to analyze the influence of physical wallet money and digital wallet balances on consumptive behavior among young adults. Using a quantitative research approach, data were obtained from 77 respondents through an online survey distributed via social media platforms. The research instrument employed a Likert scale ranging from 1 to 5 to measure three main variables: physical wallet money, digital wallet balance, and consumptive behavior. Data analysis included validity and reliability testing, followed by multiple linear regression using SPSS version 26. The results indicate that both independent variables—physical wallet money and digital wallet balances—have a positive and significant influence on consumptive behavior. However, the influence of digital wallet balances is more dominant than that of physical wallet money. The regression model produced an R-squared value of 0.615, indicating that 61.5% of the variation in consumptive behavior can be explained by the two variables. These findings highlight the psychological impact of the convenience of digital transactions on impulsive buying tendencies. Therefore, enhancing financial literacy is essential in today’s digital economy. Further research is recommended to involve a broader population and consider additional financial technology variables to gain a more comprehensive understanding of digital consumption behavior.

This study aims to find out (1) the influence of Pocket Money on Saving Behavior, (2) the influence of Future Orientation on Saving Behavior, (3) the influence of Saving Intention on Saving Behavior, (4) the influence of Pocket Money on Saving Behavior mediated by the Saving Intention variable, (5) the influence of Future Orientation on Saving Behavior mediated by the Saving Intention variable,  (6) the effect of Saving Intention on Saving Behavior moderated by the Financial Attitude variable. This study is a quantitative research that analyzes whether or not there is a causal relationship between the variables described. The population in this study is 129,853 active students who are pursuing higher education in the Special Region of Yogyakarta. The sample of this study is 399 students who were selected through nonprobability sampling with the research sample taken using convenience sampling techniques. Data was collected through questionnaires, interviews, and analyzed using structural equation modeling (SEM) to simultaneously test all relationships. The results of the study showed that (1) Pocket Money had a positive effect on Saving Behavior, (2) Future Orientation had a positive effect on Saving Behavior, (3) Saving Intention had a positive effect on Saving Behavior, (4) Saving Intention was able to mediate the influence of Pocket Money on Saving Behavior, (5) Saving Intention is able to mediate the influence of Future Orientation on Saving Behavior mediated by the Saving Intention variable,  (6) Financial Attitude is able to moderate the influence of Saving Intention on Saving Behavior.

Compensation for employee has a significant impact on employee discipline and performance. According to Hasibuan, compensation includes all types of income received by employees, both in the form of money and goods, either directly or indirectly in return for the contribution they make. The purpose of this study is to test the compensation and work discipline that affect the performance of PT Prima Soeaka Buana employees. The method used is a descriptive quantitative method, namely with multiple linear regression analysis. The results showed a calculated value of 9.326 > a table of 1.998 and a value of Sig. 0.000 < 0.05 so that compensation and employee performance were partially influential and significant. Seen on the T test, it shows that Ho is rejected and H1 is accepted. For work discipline, there is no positive and partially significant influence on employee performance. Seen in the T test with a tcal value of 0.649 < ttable of 1.998 and a Sig. value of 0.519 > 0.05. So, Ho was accepted and H2 was rejected. In both variables of compensation and work discipline, there is a simultaneous positive and significant influence on employee performance. Seen in the F test with a fcal value of 43.930 > ftable 3.140 and a Sig. value of 0.000 < 0.05. So, Ho refused H3 to accept.

Electronic Medical Records (EMR) are medical records compiled and stored through an electronic system used to support the provision of healthcare services. The implementation of EMR facilitates faster, more practical, and integrated patient data recording. Electronic Medical Records (EMR) are designed to improve the efficiency, accessibility, and accuracy of patient information within healthcare institutions. This study used a qualitative descriptive approach with a case study design through interviews to assess the readiness of EMR implementation in terms of the 5M management aspects (Man, Money, Material, Machine, Method) at Muhammadiyah General Hospital, Ponorogo Regency. The study sample consisted of 27 healthcare workers selected using a purposive sampling technique. The case study design allowed researchers to capture in-depth insights from healthcare workers directly involved in EMR implementation. The results showed that from the Man element, most healthcare workers were ready to use EMR, as indicated by their comfort and skills in operating the application. In the Money element, there is a system maintenance budget and support for EMR development in the inpatient unit and the Emergency Room. The Material element indicates the availability of adequate software, while the Machine element includes computer devices, internet connections, and a stable server to support users. These technological resources ensure a user-friendly and reliable system. The final element, Method, is demonstrated by the existence of clear SOPs and workflows, enabling healthcare workers to understand and effectively follow the EMR implementation process. Overall, the findings indicate that the hospital is institutionally prepared for EMR adoption.    

This study aims to compare the results of student living cost estimates over a four-year study period using two approaches in financial mathematics, namely the discrete model and the continuous model. The background of the study is based on the need for students to manage their personal finances effectively amidst rising living costs due to inflation. The discrete model is used to predict expenses at certain time intervals, while the continuous model assumes that changes in the value of money occur continuously at all times. This study uses a quantitative descriptive-comparative method with controlled simulations on 100 student data with variations in monthly living costs between Rp2,000,000–Rp4,000,000 and a random inflation rate of 0%–20%. The data were analyzed using discrete and continuous growth formulas, then a Paired Sample t-Test was performed to determine significant differences between the two models. The results show that both models produce very similar living cost estimates with an average difference of only about 1–3% of the total four-year costs. The continuous model produces slightly higher results than the discrete model due to its exponential and continuous nature of calculations. However, the statistical test results showed a p-value > 0.05, indicating no statistically significant difference between the two. Practically, both approaches can be used equally in student financial planning, with the discrete model being more appropriate for short-term projections and the continuous model being more appropriate for long-term projections.

An agreement is when a person commits to another person to do something or when both parties commit to carry out something. However, in practice, there are often cases of default, where there are parties who do not fulfill their obligations in accordance with the contents of the agreement, as happened in the case of a kiosk sale and purchase agreement in Kupang District Court Decision Number 132.18/PDT.G/2016/PN.KPG. This article aims to analyze the occurrence of default in the kiosk sale and purchase agreement and analyze the judge's decision in resolving the default with the principles of justice. This article adopts a qualitative approach by using the normative juridical method and conducting a literature study. The results of this research analysis explain that the judge's decision in this case has fulfilled the necessary conditions. The Defendant has been found in default by the Panel of Judges and is entitled to pay the remaining money according to the agreement letter. The principles of legal certainty and justice have also been applied properly by considering all evidence and witness testimony before making a decision.

This study analyzes the application of the compound interest concept in evaluating capital growth among vegetable vendors at the MMTC Traditional Market in Medan, North Sumatra. The research highlights the low level of financial literacy among micro-entrepreneurs in Indonesia, which currently stands at only 38.03%, and its implications for business sustainability. Traditional market traders generally employ basic bookkeeping practices focused solely on daily cash flow, without considering the time value of money or the growth potential from systematic profit reinvestment. Using a mixed-methods approach, this study combines semi-structured interviews to explore existing financial management practices with quantitative modeling based on the discrete compound interest formula to simulate various capital growth scenarios. The analysis reveals that disciplined reinvestment strategies, even when initiated with modest capital and conservative growth rates, can lead to substantial capital accumulation within three to five years. Three primary barriers to capital growth were identified: limited understanding of financial mathematics, lack of long-term planning, and a tendency to prioritize immediate consumption over investment. This research underscores the transformative potential of compound interest principles for micro-enterprise development and recommends practical financial literacy training along with supportive financial ecosystems that encourage sustainable reinvestment practices.

The custom of sitting on the parent-parents is discussed in this journal by the residents of Ujung Gading Village, a mixed-ethnic community that includes both Mandailing and Minangkabau residents. This duduk induk-induk custom, which is typically referred to as markumpul hepeng (money collection), is a mutually supportive attitude and a custom that is practiced by community organizations to aid the host in paying for the wedding. This publication looks at or investigates ways to comprehend and research Minang culture in Ujung Gading overall. Particularly in the duduk induk-induk procedures, it can also serve as a source of information and research for the advancement of linguistic science in the study of the duduk induk-induk tradition and comprehend it from an Islamic standpoint. Using qualitative data analysis methods, information was gathered via literature reviews, interviews, and documentation. The study's findings demonstrate that the coaching provided by traditional leaders—namely, putir, ninik mamak, and datuk kinayah—took the form of discussion.