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The application of blockchain technology in waqf and zakat management offers an innovative solution to enhance transparency and accountability in religious fund management. In the context of Islamic economics, zakat and waqf play a crucial role in wealth redistribution and social welfare. However, challenges such as lack of transparency, inefficient reporting systems, and potential fund mismanagement remain significant obstacles. This study aims to analyze how blockchain technology can be utilized to improve the effectiveness of zakat and waqf management. Using a qualitative approach, this research explores the key benefits of blockchain, including decentralized transaction recording, smart contract utilization, and reduced data manipulation risks. The findings indicate that blockchain implementation can increase public trust, accelerate distribution processes, and enhance accountability in zakat and waqf institutions. Nevertheless, challenges such as technological infrastructure limitations and regulatory constraints must be addressed to ensure the optimal adoption of blockchain within the Islamic financial system.

This study aims to analyze the role of the Articles of Association and Bylaws (AD/ART) in realizing an orderly and growing church. The Church as a spiritual and social organization needs an orderly system to achieve its ministry goals effectively and sustainably. Through a qualitative-descriptive approach, data was collected through literature studies, observations, and interviews with leaders and congregation members in several local churches. The results of the study show that AD/ART plays a role as a structural guideline that regulates the duties, authorities, and responsibilities of the ministry, as well as as the foundation of ministry ethics that maintains integrity and order in the church body. In addition, AD/ART has also proven to be a strategic instrument in encouraging church growth through long-term planning, leadership regeneration, congregation participation, and accountable financial management. Consistent implementation of AD/ART creates organizational stability, strengthens the church's identity, and increases the trust and involvement of congregation members. Thus, AD/ART is a crucial element in the construction of a healthy, orderly, and sustainable growing church.

Corruption problems have occurred involving members of the Surabaya City DPRD, the defendant Syaiful Aidy, S.H. Setiawan offered a profit sharing of 10%-15% to the defendant Syaiful Aidy, S.H. The results of the corruption trial committed by the defendant Syaiful Aidy, S.H have been decided with the verdict number 131/Pid.Sus/TPK/2019/PN.SBY. Public concerns and declining trust in government financial management are caused by the many individuals involved in corrupt practices. The existence of the Blockchain Open Ledger System provides a solution for financial management that aims to reduce the number of corruption in Indonesia. In this research, the method used is a literature review that refers to previous studies listed in journals and articles. The results of this study show that the defendant has violated 4 elements (1) Every individual (2) which aims to benefit themselves, others, or a corporate entity (3) by abusing the authority, opportunity, or resources they have due to their position or position (4) can harm the state's finances or economy. A blockchain system can serve as a preventive measure in the management of the state's financial budget by providing clear transparency regarding the flow of funds. This allows the public to monitor the movement of the budget directly, so that in the event of irregularities or discrepancies, the perpetrators and problems can be identified.

The money supply can affect other economic variables, such as output and prices, create stability in the economy and help achieve the ultimate goal of monetary policy, namely the stability of inflation and exchange rates.  The level of the exchange rate by the monetary authority must be kept stable because an unstable exchange rate, especially one that experiences a sharp depreciation, can have financial crisis implications. This research approach was associative/quantitative research. The data used in this study are secondary data taken and processed from Bank Indonesia (BI) and the Central Statistics Agency (CSA) from 2013-2023 (11 years). Based on the results of regression analysis shows that the variable money supply, exchange rates, and interest rates simultaneously affect the inflation variable. Based on the results of regression analysis shows that the variable money supply has a positive and significant effect on inflation. Based on the results of regression analysis, the exchange rate variable has a negative and significant effect on inflation. Based on the regression analysis, the interest rate variable has no statistical effect on inflation.

The study aims to analyze the influence of internal control quality (X1) and compliance with standards (X2) on the effectiveness of information system audits (Y) in PT XYZ, a financial services company. The research adopts a quantitative approach with data collected through surveys and analyzed using multiple regression. Findings reveal that both internal control quality and compliance with standards significantly impact the effectiveness of information system audits, highlighting the importance of adherence to established frameworks such as COBIT 5. This research contributes to improved audit practices in similar organizational contexts.

The study aims to analyze the influence of internal control quality (X1) and compliance with standards (X2) on the effectiveness of information system audits (Y) in PT XYZ, a financial services company. The research adopts a quantitative approach with data collected through surveys and analyzed using multiple regression. Findings reveal that both internal control quality and compliance with standards significantly impact the effectiveness of information system audits, highlighting the importance of adherence to established frameworks such as COBIT 5. This research contributes to improved audit practices in similar organizational contexts.

The digitalization era has contributed significantly to the progress and convenience of human life, especially in accessing information quickly and openly. In this context, digitalization also improves the management of financial reports for MSMEs, making them more effective and efficient. This study aims to examine the role of digitalization in MSME financial reporting activities and the challenges faced in implementing digital financial reports. Using a literature review approach, this study focuses on collecting relevant data and insights to analyze the impact of the digital financial reporting system. The results show that digitalization minimizes errors in financial reports and opens up wider funding opportunities for MSMEs, thereby improving their financial management and overall competitiveness.

Banking is crucial in efforts to prevent corruption, serving as the frontline in financial management and transactions. This article examines the role of education and training in combating corruption within the banking sector. The study aims to demonstrate that corruption in banking can undermine public trust and economic stability. I employ a literature review and observations of education and training initiatives aimed at corruption prevention in banking. Key issues identified include employees' inadequate understanding of work ethics and anti-corruption policies, along with insufficient systematic training. This research analyzes various education and training programs implemented in banks and assesses their effectiveness in enhancing employee awareness and commitment to anti-corruption practices. I highlight that comprehensive education and continuous employee training are essential for significantly mitigating the risk of corruption in banking by fostering a transparent and ethical organizational culture. It is critical for banking institutions to enhance anti-corruption awareness among their employees. Training programs should engage all employee levels and include regular evaluations to assess their effectiveness. Ultimately, the goal is to create a safer banking environment free from corrupt practices.

Preventing acts of corruption in the office environment involves a series of strategic steps to create a culture of transparency and accountability. These efforts include implementing a code of ethics, training on integrity, and strict supervision of the decision-making process. In addition, the application of information technology to monitor financial transactions and reports can help detect potential fraud. By building awareness and commitment of all employees towards preventing corruption, organizations can increase public trust and create a healthier work environment. Preventing acts of corruption in the office environment is a crucial step in creating good governance and improving institutional integrity. Corruption can hinder economic growth and damage public trust. To prevent this, a comprehensive approach is needed, including implementing transparency policies, strengthening supervisory systems, and ethical education for employees. In addition, an organizational culture that supports openness and accountability must be built. This research discusses effective strategies that can be implemented to minimize the risk of corruption, including the use of information technology and participation in community oversight. The results are expected to provide recommendations for government and private agencies in strengthening efforts to prevent corruption

This research analyzes the performance of the Academic Information System (SIAKAD) in supporting student tuition payments at STMIK Widuri using the PIECES method (Performance, Information, Economy, Control, Efficiency, Service). SIAKAD aims to streamline academic administration and enable online payments. However, issues such as system access delays, especially near payment deadlines, still occur, negatively impacting students' academic services and resulting in administrative penalties. The study employed data collection techniques through observation, interviews, questionnaires, and literature review. The PIECES framework was applied to evaluate six key indicators: performance, information, economy, control, efficiency, and service. The findings reveal that all indicators achieved an average score above 3.80, indicating a "good" system performance. Nonetheless, further improvements are necessary, particularly in terms of access speed and data security, to minimize user difficulties. The study concludes that optimizing the SIAKAD system is crucial for achieving effective and efficient payment processes. Recommendations include enhancing service quality, improving information accuracy, and strengthening data security. This optimization is expected to increase user satisfaction and support the institution's financial management stability.

The culture of corruption that is pervasive in Indonesian society presents major challenges for Correctional Institutions, especially in maintaining financial integrity. The prison treasurer has a strategic role in responding to this phenomenon through a series of steps such as implementing a transparent financial management system, increasing strict internal supervision, and regular training for employees regarding ethics and integrity. Apart from that, community involvement and collaboration with external institutions are also needed to strengthen accountability and ensure that efforts to eradicate corruption are effective. Through a comprehensive and collaborative approach, prisons strive to create an environment that is clean and free from corruption. These efforts are not only focused on internal reform, but also on strengthening relations between government institutions, civil society and the private sector, in order to build a system that is more accountable and has high integrity. In the midst of existing progress, significant challenges still hinder this effort, but multidimensional efforts are expected to provide long-term positive impacts.

This study aims to determine the role of accounting in performance evaluation to optimize organizational performance. This study uses a literature review method by collecting and analyzing various sources from the Google Scholar database related to the role of accounting in evaluating and optimizing organizational performance. The results of the Literature Study show that the implementation of proper accounting and systematic performance evaluation make a significant contribution to the success of the company's operations. An effective AIS not only improves accuracy in financial management but also improves employee performance by providing relevant information for strategic decision making enabling companies to develop effective programs and address internal problems.

Installment Credit with Fiduciary System at Pegadaian (Pawnshop) is quite popular among the public, especially for small and medium enterprises, as it provides easy and fast financing services. The purpose of this study is to understand the implementation of the Fiduciary System Installment Credit Agreement at PT. Pegadaian Larantuka. The theoretical benefit of this research is to provide information for the development of legal knowledge, particularly in the field of civil law regarding Fiduciary System Installment Credit at pawnshops, while the practical benefit is to contribute ideas and suggestions for relevant stakeholders, especially customers. The research method used is empirical research. The data used in this study are based on the relevance of the data sources, which include primary, secondary, and tertiary data. The results of the study indicate that the implementation of the fiduciary system installment credit agreement at PT. Pegadaian Larantuka is offered to individuals who have been running a business for at least one year. The process starts with the prospective customer applying for credit, followed by Pegadaian analyzing the applicant's profile. The prospective customer then completes the necessary requirements and signs an agreement form, binding both parties to a specific object. The factors hindering the proper implementation of the KREASI agreement are typically caused by the customer or debtor's default, which may result from financial issues, negligence, economic conditions, or other unforeseen circumstances.

Corruption is one of the most destructive social, political and economic problems in various countries. Corruption is also a serious problem faced by all countries in the world, and Indonesia is one of them. Corruption is not only an act that violates the law, but also violates moral values, destroys trust, and hinders domestic progress. Efforts to eradicate corruption in Indonesia have been carried out in various ways, but until now corruption still occurs in various ways and is carried out by different political parties and institutions. Corruption poses several dangers, including threats to society, individuals, the younger generation, politics and the country's economy. In Law Number 31 of 1999, criminal acts of corruption are classified into the following categories: financial damage, bribery, embezzlement from public office, extortion, fraud, procurement disputes, gratification. Eradicating corruption requires integrated law enforcement, international cooperation and harmonious regulations. Not only international cooperation, but increasing effectiveness in preventing corruption, community involvement is needed. Public participation in supervision and stricter law enforcement can create an anti-corruption system. By involving the community we can strengthen transparency and minimize acts of corruption

This study aims to analyze the implementation of the Interpretation of Financial Accounting Standards (ISAK) 35 in the preparation of financial statements at the People's Coalition for Fisheries Justice (KIARA) NGO and to evaluate the effectiveness of the SANGO Professional accounting software. This research is motivated by the need to enhance transparency and accountability in the financial management of NGOs in accordance with applicable accounting standards. The research method used is descriptive qualitative, with primary data obtained through interviews and participatory observation. Secondary data were taken from KIARA's 2023 financial statements. The results show that KIARA has successfully implemented ISAK 35 in the preparation of its financial statements since 2022. The use of SANGO Professional has helped KIARA in recording financial transactions in a more structured and systematic manner. Additionally, this software facilitates the management of complex financial data, thereby minimizing recording errors. The conclusion of this study is that the implementation of ISAK 35 has improved the accuracy and transparency of KIARA's financial statements. SANGO Professional is effective in supporting financial management, but there is a need for feature enhancements to better support the optimal implementation of ISAK 35.

This study aims to analyze cryptocurrency investment models in relation to the prevention of money laundering (Anti-Money Laundering/AML) activities. Cryptocurrency, as a growing form of digital investment, has garnered attention from regulators due to its potential money laundering risks. This paper explores preventive strategies that can be implemented within cryptocurrency investment systems, including the use of blockchain technology, KYC (Know Your Customer) procedures, and international regulations such as the Financial Action Task Force (FATF) guidelines. Through a qualitative method based on literature review and policy analysis, the study identifies investment models that can minimize money laundering risks while maintaining profitability for investors. These findings provide insights into the challenges and solutions in developing a safer cryptocurrency investment system that complies with AML regulations.

Fatwa DSN-MUI No. 4 of 2000 is a crucial guideline in Islamic banking practices in Indonesia, regulating the fundamental principles and operations of Islamic financial institutions. This study aims to analyze the implementation of the fatwa within the context of Islamic banking in Indonesia, focusing on the challenges encountered and potential solutions. The research methodology involves a qualitative approach with document analysis and interviews with Islamic banking practitioners. Findings reveal that while the fatwa provides clear guidelines, its implementation still faces several challenges, such as differing interpretations of Sharia principles and limited human resources. Proposed solutions include enhanced training for Islamic banking staff and the development of more effective supervision systems to ensure compliance with Sharia principles.

The detection of computer network attacks is becoming increasingly important as the complexity and frequency of cyber-attacks threatening information systems and network infrastructure continue to rise. These attacks may lead to severe consequences, including data breaches, service disruptions, and financial losses. To address these challenges, artificial intelligence techniques have become a major focus in the development of more effective, adaptive, and reliable intrusion detection systems. Among various classification algorithms, the C4.5 decision tree has demonstrated strong performance due to its simplicity, interpretability, and high classification accuracy. This study aims to apply the C4.5 algorithm for network attack detection using a comprehensive dataset that includes multiple categories of attacks and normal network activities. The proposed methodology consists of several stages, including data preprocessing, feature selection, decision tree model construction, and performance evaluation using standard metrics such as accuracy, precision, recall, and F1-score. Data preprocessing is performed to handle missing values, normalize data, and reduce noise, thereby improving the overall quality of the dataset and enhancing classification results. The experimental results indicate that the C4.5 decision tree algorithm effectively classifies network traffic into attack and normal categories with a satisfactory level of accuracy. The model successfully identifies attack-related patterns and highlights significant features that influence detection performance. Further analysis reveals that appropriate feature selection and parameter tuning significantly contribute to improving model reliability and robustness. This research provides a valuable contribution to the development of efficient, accurate, and practical network intrusion detection systems. The proposed approach is expected to strengthen information security frameworks and support proactive defense strategies against increasingly sophisticated cyber threats, thereby enhancing the protection of critical network infrastructures.

The integration of health insurance with Fixed Deposit Receipts (FDR) and Deposit Pension Schemes (DPS) represents a significant innovation in the banking sector, offering new opportunities for financial institutions, insurers, and consumers. This paper explores the potential of merging health insurance with FDR/DPS schemes, focusing on how such integration can enhance financial inclusivity and healthcare accessibility, particularly in developing countries.  The study outlines the theoretical framework supporting this integration and analyzes the associated challenges, including regulatory and operational barriers.  It also highlights the potential benefits for banks, such as customer base expansion and increased savings attraction, while offering consumers the dual advantage of financial security and health coverage. Through a case study of the banking sector in Bangladesh, this paper provides insights into how such models can be implemented in emerging economies. Additionally, we address the barriers to successful integration, including regulatory hurdles and consumer awareness. The findings indicate that this integration could serve as a strategic tool for banks to broaden their customer base and contribute to the healthcare system's resilience.   Finally, the paper discusses policy implications and future trends, emphasizing the role of technology in facilitating these hybrid financial products.  This research contributes to the growing body of knowledge on the intersection of finance and healthcare, offering strategic directions for stakeholders in both sectors

This study examines the interaction between conservative financial reporting and managerial incentives in decision-making, using a qualitative approach through a literature review. Conservative financial reporting plays a crucial role in enhancing the transparency and accuracy of information utilized by managers in the decision-making process. On the other hand, optimally designed managerial incentives can encourage managers to value and utilize the accounting information presented conservatively. The findings indicate that accounting conservatism can reduce the risk of inappropriate decision-making, although it may also pose potential risks of avoidance towards necessary investments for company growth. This research provides insights into the importance of balancing the implementation of conservative financial reporting and managerial incentives, as well as its implications for corporate performance. The results of this study are expected to serve as a reference for company management in designing more effective incentive systems and reporting.