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The implementation of financial risk management policies and principles is a critical aspect of managing the banking sector, non-profit organizations, and business environments in Indonesia. The adoption of International Financial Reporting Standards (IFRS) has significantly altered accounting practices in Indonesia, yielding both opportunities and challenges for companies. Furthermore, credit restructuring, encapsulated in the "3R" principle, has emerged as a strategic solution to address non-performing loans, particularly during the COVID-19 pandemic, as regulated in POJK 11/POJK.03/2020.In the legal domain, corporate reorganization is increasingly recognized as a vital strategy to prevent bankruptcy, emphasizing the need for more comprehensive and transparent legal frameworks. In the Islamic banking sector, liquidity risk management is paramount to ensure economic stability and maintain public trust. Meanwhile, non-profit organizations, such as AIESEC Indonesia, face distinct challenges in implementing effective internal control systems, with a focus on enhancing financial transparency and accountability.This article also highlights the importance of organizational change management as a driver of operational efficiency and adaptability to external challenges. Employing a descriptive and normative approach, it explores the intersection of economic policies, legal frameworks, and management practices in addressing the complexities of globalization, economic crises, and efficiency demands.In conclusion, sustainable practices in risk management, legal adaptation, and internal system strengthening are pivotal to achieving resilience and success across financial and organizational sectors.

This study aims to analyze the contribution of Islamic economic policies to macroeconomic stability in Indonesia through various Islamic financial instruments. The results show that Islamic economic policies, including Islamic banking, zakat, waqf, and sukuk, play a significant role in supporting economic stability and fostering real sector growth. Profit-sharing financing offered by Islamic banking, for instance, provides a fairer and more flexible alternative compared to conventional systems. Furthermore, wealth redistribution instruments such as zakat and productive waqf have proven to help reduce poverty and improve community welfare. However, challenges remain regarding the low financial literacy of Islamic finance and the lack of infrastructure supporting its implementation. This study suggests the need for strategic steps to strengthen Islamic financial literacy, enhance digital technology, and strengthen collaboration between the government, Islamic financial institutions, and society in promoting inclusive and sustainable Islamic economic growth.

This research analyzes the impact of the European Union's Renewable Energy Directive II (RED II) policy on Indonesia as the world's main palm oil producer. Using a qualitative method, data was obtained from scientific journals, previous studies, books, and media reports. The RED II policy that restricts the use of palm oil in biodiesel in the European Union has a significant impact on Indonesia's CPO industry, such as a decline in exports that affects foreign exchange, GDP contribution, and exchange rate stability. This article also discusses Indonesia's response, including diplomacy and sustainable palm oil promotion strategies, to maintain export stability and meet EU sustainability standards.

This study examines the concept of state finance regulation in emergency situations to address economic crises and support post-Covid-19 recovery in Indonesia. The pandemic has significantly impacted economic stability, requiring swift and effective legal responses in state finance management. This research employs a normative approach by analyzing legislation related to state finance in emergencies and fiscal policies implemented during the pandemic. The findings reveal that while a legal framework for emergency state finance management exists, its implementation often faces challenges in coordination and accountability. This study recommends strengthening regulations to be more adaptive and proactive in managing state finances during emergencies, as well as enhancing oversight to ensure the effectiveness of sustainable economic recovery. The implications of this research provide a better legal framework for the government to handle future crises.

This article analyzes monetary policy in the context of global economic challenges and its impact on economic stability and growth. In the era of globalization, dynamic changes in the global economy influence monetary policy which functions to maintain price stability and encourage growth. This research uses a qualitative research method with a literature review approach from international journals indexed by Scopus which were published in 2020-2024. The results of the research are that this research refers to several economic theories and previous studies which show that responsive monetary policy can contribute to controlling inflation and economic recovery. However, challenges such as market volatility, financial crises, and political instability are of major concern. This research concludes that the effectiveness of monetary policy varies between developed and developing countries, as well as the importance of collaboration between fiscal and monetary policy to achieve sustainable economic goals.

This study examines the impact of the 12% VAT increase on state revenue and societal welfare in Indonesia. The research aims to analyze how the policy affects economic indicators such as inflation, purchasing power, and fiscal stability. A qualitative method with a systematic literature review approach was employed, utilizing data from scholarly articles, online news, and related journals. Findings indicate that the VAT increase contributes to a 0.8–1% rise in the Consumer Price Index (CPI) and significantly affects secondary and tertiary goods, while essential goods remain exempt. The policy is expected to enhance state revenue, enabling greater fiscal space for social and infrastructure programs. However, it also raises concerns about reduced purchasing power, particularly among low-income groups. The study suggests implementing compensatory mechanisms and targeted subsidies to mitigate adverse effects. This research underscores the importance of balancing fiscal goals with social equity.

This study examines the issue of distributing inheritance rights in the context of religious differences among heirs, which is often a complex issue in Islamic law. In traditional fiqh, heirs of different religions are generally not entitled to receive a share of a Muslim's estate. However, the maqashid shari'ah approach, which focuses on the purpose and wisdom of shari'ah, opens up opportunities to reinterpret such rules in light of the principles of justice, beneficence and family harmony. This study aims to analyze how maqashid shari'ah can be applied to provide a solution to the issue of inheritance rights for heirs of different religions. Using normative research methods, this study identifies the relevance of maqashid shari'ah in maintaining social stability, avoiding conflict, and ensuring family welfare. One of the approaches discussed is the application of mandatory wills as a mechanism to provide financial rights to non-Muslim heirs without violating the basic principles of shari'ah. The results show that maqashid shari'ah offers flexibility in addressing contemporary challenges, including the issue of interfaith inheritance. This approach not only emphasizes the importance of maintaining family relationships, but also creates a balance between normative justice and the practical needs of modern society.Thus,maqashid shari'ah becomes a relevant framework to answer inheritance issues in the context of religious differences.  

Dumping, characterized by selling goods at below-market prices in export markets, poses significant ethical and economic concerns in global trade. Islamic law (shariah), with its emphasis on justice, equity, and harm reduction, provides a unique lens for analyzing such practices. This review synthesizes insights from scholarly works to explore the compatibility of Islamic legal principles with anti-dumping measures. Key findings include Islamic jurisprudence’s proactive stance against predatory pricing (siyasah al-ighraq) for its potential to harm market stability and marginalize smaller producers. Studies show that Islamic law prioritizes public welfare (maslahah) and promotes ethical market behaviors, offering alternative regulatory perspectives to address trade malpractice. Through case studies like Indonesia’s WTO defense on paper dumping and comparative analyses with Saudi trade laws, this review highlights the robust ethical foundation Islamic law brings to contemporary international trade debates. The synthesis concludes by advocating integrative frameworks to harmonize Islamic ethics with global trade governance.

This study aims to determine the influence of cash management, receivables management and inventory management on the financial stability of food and beverage sub-sector companies listed on the IDX for the 2021-2023 period. The type of research is quantitative descriptive with the type of data used in this study is seconds data and data sources in the form of company financial statements published annually by each company. The sampling technique of this study was carried out through purposive sampling with predetermined criteria. The data analysis technique in this study uses classical assumption tests and also multiple linear regression methods. In the hypothesis test, a partial test (t-test), a simultaneous test (f-test) and a determination coefficient were used. The results of this study show that the influence of cash management, receivables management and inventory management on the financial stability of food and beverage sub-sector companies listed on the IDX for the 2021-2023 period partially or simultaneously has a non-significant effect. The value of the determination coefficient that is still influenced by other variables. This research was assisted by using  the Statistic for Social Science (SPSS) version 26 application to determine the level of significance of each hypothesis.  

This research describes the flexibility and simplicity of the Linux operating system architecture. These are the main factors behind its popularity in various technological applications. This study uses a literature approach to explore kernel modularity, extensive file system support, and kernel modularity in meeting the needs of users in various computing environments, ranging from the Internet of Things (IoT) to large-scale servers. Research shows that the modular structure of Linux makes it easy to customize the operating system without compromising stability. In addition, the open source nature of Linux supports learning and innovation among the global community. Despite the challenges of development complexity, the open source community remains committed to providing documentation and tools to support the user experience. With flexibility and simplicity at the core of its design, Linux continues to adapt to the rapid advancement of information technology.

Abstract. From the perspective of Micro, Small, and Medium Enterprises (MSMEs), fluctuations in raw material prices are highly concerning as they can significantly impact business stability. While MSMEs may tolerate price fluctuations to some extent, from an industrial engineering perspective, such a passive approach contradicts the principles of continuous improvement. This study seeks to predict the price of large red chili peppers using five regression models implemented through Orange Data Mining: Linear Regression, Support Vector Machine, Decision Tree, k-Nearest Neighbors (kNN), and Gradient Boosting. Due to the limited availability of daily data, particularly within a daily timeframe, the study utilized weekly data spanning three years. The results of the Test and Score evaluation shows Gradient Boosting as the best-performing model, achieving a Mean Absolute Percentage Error (MAPE) of 0.7%. However, the MAPE for predictions in January 2025 increased to 15.8%. This error is expected to decrease as more weekly data becomes available to mitigate the inaccuracies inherent in this model. Keywords: prediction, red chilli, regression, supervised learning , orange data mining. Abstrak. Dalam perspektif UMKM, fluktuasi harga bahan baku adalah suatu hal yang paling ditakuti karena berakibat pada ketahanan usaha yang menjadi tidak menentu. Pada suatu kondisi, fluktuasi harga dapat diterima para UMKM, namun dalam perspektif teknik industri, sikap UMKM tersebut tidak sesuai prinsip continuous improvement. Penelitian ini mencoba untuk memprediksi harga cabai merah besar dengan menggunakan 5 model regresi dibantu Orange Data Mining. Yaitu Linear Regression, Support Vector Machine, Tree, kNN, Gradient Boosting. Data yang diperlukan sebagian besar tidak tersedia, khususnya dalam kerangka waktu harian sehingga penelitian ini menggunakan data mingguan selama 3 tahun. Hasil Test and Score menunjukkan model Gradient Boost terpilih menjadi model terbaik dengan tingkat MAPE 0.7% namun MAPE pada tahap Prediction di bulan Januari 2025 menjadi 15.8%. Error tersebut akan berkurang ketika data mingguan sudah cukup banyak untuk menambal kesalahan yang dihasilkan model ini Kata kunci: prediksi, cabai merah, regression, supervised learning , orange data mining.

This research explores an in-depth understanding of how society responds to insurance policy analysis in non-bank financial institutions through a phenomenological approach. The findings show that limited financial literacy is the main challenge in understanding the complexity of insurance products outside of banking. The influence of personal experience, cultural values, and risk perceptions also shape people's perceptions of the value of insurance. Additionally, variations in participation levels and decision-making patterns were also revealed, weakening the understanding of risk levels. These financial literacy challenges cause chaos and confusion, hindering public participation in insurance products at non-bank financial institutions. Efforts to improve financial literacy and increase understanding of insurance claims are crucial to stimulate optimal community participation. The application of insurance remains relevant in helping people overcome financial problems due to unexpected events, building trust, and creating economic stability in the context of non-bank financial institutions.

This study aims to analyze the comparative financial performance of manufacturing companies in the livestock feed sub-sector in Indonesia, specifically PT Charoen Pokphand Indonesia Tbk, PT Japfa Comfeed Indonesia Tbk, and PT Malindo Feedmill Tbk, during the 2019-2023 period. The research employs a descriptive quantitative analysis method using annual financial report data published by each company. Financial ratios, such as profitability, liquidity, solvency, and operational efficiency ratios, are the primary indicators used to assess financial performance.The findings reveal significant differences in the financial performance of the three companies. PT Charoen Pokphand Indonesia Tbk demonstrates excellence in profitability ratios, with consistently high net profit margins, while PT Japfa Comfeed Indonesia Tbk excels in operational efficiency. On the other hand, PT Malindo Feedmill Tbk faces challenges in maintaining solvency ratio stability. External factors, such as fluctuations in raw material prices and domestic market dynamics, also influence each company's financial performance.This study provides valuable insights for stakeholders to understand the financial conditions of the livestock feed industry in Indonesia and serves as a reference for strategic decision-making to enhance competitiveness in the market.

The Arduino microcontroller plays a significant role in automation systems, including temperature control in industrial settings. Its implementation addresses challenges related to accuracy and efficiency in control systems. By applying a temperature control system based on the Arduino microcontroller, the control process becomes more effective and efficient, taking into account parameters such as target temperature, response time, and system stability. This study utilizes the integration of a temperature sensor with an Arduino Uno-based controller to monitor and regulate temperature in real-time. Data from experiments demonstrate high system accuracy in maintaining the target temperature range. These findings support the application of Arduino microcontrollers in improving efficiency and quality in industrial temperature control.  

Microcontrollers play a vital role in managing patient data systems within hospital environments, including at Kisaran General Hospital. A microcontroller-based data management system facilitates the automation of patient data recording and processing in real time, enhancing both accuracy and efficiency. This study aims to analyze the performance of microcontrollers in a patient data system by evaluating parameters such as processing speed, data accuracy, and system stability. The implementation involves an Arduino Uno microcontroller integrated with sensors and data processing software. Experimental results demonstrate the system's ability to process patient data quickly and accurately, contributing to the operational efficiency of the hospital. These findings highlight the potential of microcontroller technology as a modern solution for patient data management in healthcare settings.

Iraq needs to correct public finances to achieve stability and rebuild financial reserves, by adopting a program to measure and analyze the current situation and forecast macroeconomic policies to eliminate the imbalance between domestic demand and aggregate supply, which is usually manifested in the problems of the balance of payments, high inflation, and low output growth, and financial programming is an essential tool for managing policies to achieve stability and rebuild financial reserves.Analyze the current situation and forecast macroeconomic policies to address economic imbalances. However, there is a difficulty in applying the financial programming tool because of  the lack  of accurate information systems to estimate the rate of inflation, unemployment, economic growth, exchange rate, balance of payments and the general budget, in addition to irrational fiscal policy that depends on excessive expansion of government spending, with the sovereignty and control of the public sector over the macroeconomy, compared to the weak and weak role of the private sector. As a result of the policies pursued by successive governments and thus constitute weaknesses for the application of financial programming.

Indonesia's dependence on oil and gas imports has become a significant challenge to the country's economic stability, with impacts on the trade deficit, global energy price fluctuations, and fiscal dependence. This study aims to evaluate the economic impact of efforts to reduce Indonesia's dependence on oil and gas imports, focusing on the implications for economic growth, trade balance, and national energy security. The methods used include secondary data analysis, macroeconomic modeling, and simulation of the impact of energy policies such as increasing domestic oil and gas production, energy diversification, and renewable energy development. The results show that reducing dependence on oil and gas imports has the potential to reduce pressure on the trade balance and foreign exchange reserves, and improve long-term energy security. However, the transition to domestic energy security requires large investments in the renewable energy sector, supporting infrastructure, and policies that support energy efficiency. This study suggests the need for an integrated policy strategy between the government, private sector, and society to achieve the goal of reducing oil and gas dependence and improving Indonesia's economic competitiveness.

This paper presents an IoT-enabled dual-axis solar tracking system that integrates  a Kalman filter and a Proportional-Integral-Derivative (PID) controller to enhance tracking accuracy, energy efficiency, and operational stability. Addressing the ongoing challenge of maxi- mizing photovoltaic (PV) panel output, the proposed system leverages an ESP32 microcontroller and the Blynk platform to provide real-time monitoring, remote parameter adjustments, and flexible connectivity. Light Dependent Resistor (LDR) sensors measure sunlight intensity from multiple directions, while MG90S servo motors dynamically adjust the panel’s azimuth and elevation. The Kalman filter refines noisy sensor data to yield precise sun position estimates, enabling the PID controller to respond quickly and accurately to deviations in panel orientation. Through extensive testing conducted over several days, including both clear and partially cloudy conditions, the system achieved an average Root Mean Square Error (RMSE) as low as 1.2° under clear skies and maintained RMSE below 2.0° even under partial shading. Compared to a fixed-panel baseline, daily energy harvesting improved by approximately 43%. These results confirm that advanced estimation and control algorithms, when combined with IoT functionali- ties, significantly outperform simpler tracking methods and static installations. Furthermore, the low-cost, compact design and user-friendly interface facilitate practical deployment in a range of scenarios, including small-scale and off-grid installations. By ensuring continuous alignment of the PV panel with the sun, the system not only increases overall energy capture but also reduces maintenance requirements through remote oversight. This research thus offers a robust, scalable approach to improving solar energy utilization in diverse and evolving environmental conditions.

This study aims to analyze the dynamics of working capital, profitability, and capital structure, and their implications for corporate sustainability in the context of effective tax rates. Corporate sustainability has become increasingly important in an era of global competition and stringent regulations. A review of the literature indicates that well-managed working capital can enhance profitability and provide financial flexibility, while an optimal capital structure contributes to the financial stability of the firm. Furthermore, effective tax rates play a crucial role in determining a company's profitability and investment decisions. This research identifies a gap in the existing literature, as few studies integrate these three factors within the framework of sustainability. By employing a comprehensive analytical approach, this study seeks to provide deeper insights into how the dynamics of working capital, profitability, and capital structure interact to support corporate sustainability. The findings are expected to make a significant contribution to financial management practices and sustainable corporate policies.

Social media has changed the way people communicate and share information, opening up great opportunities as well as challenges such as hoaxes and polarization. In Indonesia, these platforms have become important spaces for public discussion, especially in politics. Wise management is needed for social media to support transparency, accountability and democracy. The purpose of this study is to analyze the role of social media in constitutional dispute resolution, identify challenges that arise, and provide recommendations for wise management so that social media can support transparency, accountability, and democratic principles. This research uses a normative method. Social media has a major role in constitutional disputes, both as a tool for information dissemination and a space for public discussion. On the one hand, social media helps transparency, participation, and community mobilization in constitutional issues. However, on the other hand, it also poses challenges such as disinformation, hoaxes, and political polarization that can escalate conflicts. Regulation and supervision are needed to address the misuse of social media without compromising freedom of expression. Digital literacy education is also important to encourage responsible use of social media, so that it can be a tool to support democracy and peaceful dispute resolution. Social media can worsen the political situation through hoaxes and hate speech. Therefore, clear regulations are needed to prevent abuse without reducing freedom of speech. Policy reforms that balance surveillance and freedom of expression are important, with collaboration between the government, platforms and communities to create a safe digital space. Digital literacy also needs to be improved so that people can sort out information and support political stability.