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This paper discusses the principle of bank secrecy as an important instrument in legal protection for customers, as well as its relevance in maintaining public trust in the banking sector in Indonesia. Based on the legal framework stipulated in Law Number 10 of 1998 concerning Banking and Law Number 4 of 2023 concerning the Development and Strengthening of the Financial Sector (PPSK), this study highlights the obligation of banks to protect customer data, including exceptional situations regulated by law. Normative legal research is used to analyze legal principles, laws and regulations, and related literature. The principle of bank secrecy is considered a pillar of customer trust and the main capital in the financial ecosystem. However, challenges arise when this principle conflicts with the interests of law enforcement, such as criminal investigations. The regulations strengthened by the PPSK Law provide a foundation for customer data protection while also regulating administrative and criminal sanctions for violations. On the other hand, the application of this principle also contributes to financial stability by increasing literacy and compliance with regulations. This paper recommends harmonization between the protection of customer privacy rights and the effectiveness of law enforcement to maintain the sustainability of trust in the banking sector.

Building a successful entrepreneur mentality is a crucial step that requires time, experience, and a continuous commitment to learning and development. This mentality includes the ability to adapt to changes, manage risks, and maintain focus on long-term goals. Successful entrepreneurs are not only capable of responding to market changes and dynamic business conditions, but they also possess a flexible attitude and resilience in facing failure. Failure, when faced with a positive mindset, can become a valuable lesson that matures an entrepreneur. In the business world, success is not solely determined by external factors such as capital or networks, but also by perseverance, endurance, and an evolving mindset. Every entrepreneur's journey is unique, but a strong and resilient mentality is a key element in achieving long-term goals. Therefore, entrepreneurs need to continuously sharpen their mental capabilities to remain focused, motivated, and able to withstand various business challenges.

This study aims to analyze the risks and benefits of joint liability financing schemes for groups of companies through a qualitative literature review approach. This financing scheme offers solutions for companies facing capital constraints by enhancing access to credit through collective responsibility. The results of the review indicate that this scheme provides benefits such as increased financing opportunities, mitigation of default risks, and peer monitoring among group members. However, it also presents risks such as overinvestment and moral hazard, where company members may tend to make larger investments or neglect their obligations due to the protection of joint liability. Additionally, the effectiveness of the scheme heavily relies on the group structure, with smaller and more homogeneous groups having lower risks compared to larger and more heterogeneous ones. This study concludes that joint liability financing schemes can be an effective solution if these risks are well-managed through stringent oversight and fair financing policies.

According to the Indonesian Statistics Agency (BPS), economic growth in 2023 is estimated to remain strong in the range of 5.05% (yoy), this economic growth is better compared to the last two years considering that the government continues to optimize the recovery period from Covid-19. According to Sadono Sukirno (in Puspitasari et al., 2024) one of the policies to accelerate the development process is to increase government savings, the savings rate Economic growth can be interpreted as a process of increasing the value of output per capita in the long term. The purpose of this study is to determine the effect of Tax Revenue, Foreign Investment (PMA), Domestic Investment (PMDN) on economic growth in Indonesia. This study uses a quantitative approach using time series data sourced from the Central Statistics Agency of Indonesia (BPS) for 2014-2023. The data analysis technique uses multiple regression analysis using the E-views 10 program. The results of the study determine that tax revenue has a significant effect on economic growth in Indonesia, foreign capital revenue (PMA) has a negative and insignificant effect on economic growth, while domestic capital revenue (PMDN) has a positive and significant effect on economic growth.

Land as the wealth of the Indonesian nation must be utilized for the greatest prosperity of the people. To achieve this utilization, land consolidation needs to be carried out as an effort to increase the utility and results of land use and to align individual interests with the social function of land in the context of implementing development. Land is the basic capital for development and supports the running of the economy, there is almost no development activity that does not require land. Land plays a very important role, even determining the success or failure of a development. The nature of this research is descriptive, the results of this research are expected to obtain a factual picture or description of the land consolidation policy towards the re-arrangement of land ownership and use in Tanjung Sena Village, Sibiru-Biru District, Deli Serdang Regency, where the objects of land consolidation are land, residential buildings, dry land such as oil palms and fields, and village roads. Land consolidation as one of the efforts to increase the utility and results of land use. Land utilization needs to be implemented in the form of land regulation, control, and management. The use and utilization of land is carried out by re-arranging, partnership efforts, transfer and release of land rights in accordance with applicable laws and regulations. In the framework of land use management, guidance and control are carried out. Guidance is carried out through the provision of guidelines, guidance, training, and direction, while control is carried out through supervision such as supervision, reporting and regulation. The implementation of the regional spatial planning design is not always effective in the field, some people still assume that land rights are absolute rights, meaning rights that cannot be violated against land even though land rights contain social functions, land can be used by anyone as long as legal procedures have been taken, especially if the prospective land user is the state and is used for public interest.are fun for children such as singing, storytelling, role playing and involving parents in learning at home.

UMKM is an economic platform for the community which is a basic component in the development of economic pillars starting from the lowest level, small and medium enterprises (UKM/UMKM) are types of companies in Indonesia which are owned by individuals or business entities in accordance with the criteria set by Law No. 20 of 2008. UMKM is able to defined as business run by individuals, households, or small-sized business entities. The classification of UMKM is based on limits on annual revenue turnover, total assets, and number of employees. The development and quality improvement needs to get serious support for its further growth, this is not only in terms of capital and ease of doing business, but also needs to be done in terms of management up to the ability of the perpetrators, one of that the UMKM perpetrators must learn about management, especially in financial management, starting with simple things such as preparing a cash book. Most UMKM are run by individuals who do not have special skills. UMKM run as they are and do not have a good financial planning system and financial management system, this is one of the weaknesses of UMKM, so they cannot make plans for future business development. The cash book preparation training aims to increase the financial management capacity of Micro, Small and Medium Enterprises (UMKM). The training method is designed to provide a basic understanding of accounting principles, financial statement preparation techniques, and practical applications that are relevant to the needs of UMKM. This training program is expected to improve the quality and financial performance of UMKM, so that they can be more competitive and sustainable in the market.

The issue of plastic waste has become a global environmental challenge, with Indonesia being one of the largest contributors. This study aims to analyze the business opportunity of eco-friendly custom tote bags as an innovative solution to reduce plastic waste in society. The research adopts the Business Model Canvas (BMC) framework to design strategies for a business that encompasses nine key elements. Findings reveal that custom tote bags made from eco-friendly materials such as muslin and canvas offer added value through personalized designs, effective digital marketing, and market segmentation targeting environmentally conscious youth. This study provides guidance for entrepreneurs to capitalize on the market potential of eco-friendly products and suggests optimizing social media for marketing efforts.

Pantai Amal Baru Village, East Tarakan District, Tarakan City, is a coastal area in Tarakan City that has abundant tourism potential and marine resources. The majority of the people of Tarakan City rely on resources in coastal areas as their livelihoods, especially as seaweed cultivators, fishermen, and coastal natural tourism drivers. Tarakan City has a fairly high potential for cultivating fishery commodities, one of which is seaweed resources, which are products of economic value as industrial raw materials that are urgently needed in the global market. However, seaweed cultivators face several problems, including capital, production costs, unstable market demand, unstable seaweed prices, and seaweed workers who do not have enough knowledge and skills regarding the improvement of seaweed processing in Tarakan City. This service activity was held in Pantai Amal Baru Village, East Tarakan District, Tarakan City, North Kalimantan Province on September 16, 2024 at 09.00-16.00 WITA. This activity was carried out at the seaweed cultivation site of Pantai Amal Baru with the participation of IRT, seaweed workers, and also small children. The methods carried out in this service activity are community education, improving the quality of seaweed cultivation, and documentation. This service activity describes the comprehensive objectives of the community service program which includes aspects of marine resource management and economy in the coastal community of Amal Baru Beach. This includes community education, improving the quality of seaweed cultivation, developing seaweed processing and increasing income.

The capital market plays a significant role in modern economies by providing a platform for individuals and companies to raise funds and invest. This study explores the dynamics of capital market investments, focusing on managing risks and maximizing returns. The objective is to understand the types of risks involved in capital market investments and identify strategies for effective risk management. The research uses qualitative methods, reviewing literature and analyzing case studies of successful capital market investments. The findings suggest that diversification, hedging, and portfolio management are key strategies in minimizing risks, while long-term investments and active trading offer significant profit potential. The study concludes that a deep understanding of market conditions, coupled with risk management techniques, is essential for investors to achieve sustainable profits. The implications of this research highlight the importance of financial education in making informed investment decisions and the role of the capital market in economic growth.

Masita Wahyuni Asih 2024, The Effect of Non Performing Loan (NPL), Return on Asset (ROA), and Capital Adequacy Ratio (CAR) on Price to book value (PBV) at BUMN Banks listed on the Indonesia Stock Exchange for the 2018-2023 Period. Makassar STIM-LPI Management Science Study Program (supervised by Fausiah, S.E., M.Si. and Andi Herman Tellu, S.E., M.M.). The purpose of this study was to determine the effect of Non Performing Loan (NPL), Return on Asset (ROA), and Capital Adequacy Ratio (CAR) on Price to Book Value (PBV) at BUMN banks listed on the Indonesia Stock Exchange both partially and simultaneously. Price to Book Value (PBV) is the dependent variable (Y), and three independent variables (X) are used, namely Non Performing Loan (NPL), Return on Asset (ROA), and Capital Adequacy Ratio (CAR). Saturated sampling was used to obtain secondary data from a population of 4 banking companies listed on the Indonesia Stock Exchange. Descriptive statistics and classical assumptions, such as multicollinearity assumption and heteroscedasticity assumption, have been tested in relation to the research findings. The data analysis approach uses panel data regression, hypothesis testing, and the Fixed Effect Model (FEM) test. The partially tested study results show that while non-performing loans (NPLs) do not affect price to book value (PBV) significantly, there are return on assets (ROA) and capital adequacy ratio (CAR) that do. The findings of this study also simultaneously show that PBV is significantly affected by NPL, ROA, and CAR.

The purpose of this study was to analyze the effect of wages, capital, and production volume on the income of UMKM Es Teh in Surabaya City. This study uses a descriptive quantitative method. Sampling in this study used a saturated sample technique. The sample selected for this study was 40 UMKM es teh in Surabaya City. The findings revealed that wages, business capital and production volume simultaneously did not have a significant effect on income. It is hoped that this information can be input for UMKM es teh actors in determining the wages and business capital used, as well as analyzing the amount of iced tea production each day.

The purpose of this study was to analyse the effect of business capital and labour on the income of Culinary MSMEs in Semampir District, Surabaya City. This research method uses descriptive quantitative methods, data collection techniques in the form of questionnaires or questionnaires with a sampling of 50 respondents. The results showed that business capital and labour had a positive effect on the income of Culinary MSMEs in Semampir District, Surabaya City. It is hoped that this information can provide benefits or input to Culinary MSME players in making decisions related to business capital and labour in order to increase the income of Culinary MSMEs in Semampir District, Surabaya City.

An examination of the variables affecting rice output and farmers' income levels serves as the driving force behind this study. One of the settlements where people live and work is this one. Using multiple linear regression methods and confirmatory factor analysis (CFA), the study aims to ascertain and assess the effects of fertilizer use, capital, productivity, land, distribution, price, demand, and consumption on farmers' income levels. One hundred farmers served as the sample size. Questionnaires were sent in order to gather data, and SPSS version 24.0 was used for data processing. According to the findings of experiments conducted using hypothesis testing, farmer income is significantly impacted by the factors of production, consumption, land, and prices. Next, the variables Farmer income is not significantly impacted by fertilizer use, demand, distribution, or capital. Four factors are suitable to influence income, according to the research's findings. The first component, productivity, has a value of 0.912; the second, consumption, has a value of 0.764; the third, land, has a value of 0.848; and the fourth, price, has a value of 0.864. The Rotated component matrix value indicates that there are eight factors. The government must work to inspire and excite the people to boost the wealth of farmers in Sei Rotan village, and it is hoped that farmers would keep increasing the productivity of their rice output.

Collecting taxes is the main sources for countries to generate revenues to finance goverment expenditure and investments in human capital, infrastructure, and the provision of services for the society. Value added taxes (VAT) as one of collecting taxes process  to generate the government’s revenue. The  aim of this study is  to  find  out  the implementation of VAT collection at PT PLN Indonesia Power UBP Suralaya as State-Owned Enterprises is a mandatory VAT collector according to Minister of Finance Decree Number.30/KMK.03/2021 with last amended by Minister of Finance Decree Number.240/KMK.03/2022  and also to find out the obstacles during the implementation of VAT collection at PT PLN Indonesia Power UBP Suralaya. The method used in this study is a descriptive method. Data collection methods by using interview methods, literature study methods, and documentation methods. The results of this study finds that the PT PLN Indonesia Power UBP Suralaya has carried out the collection and deposit of VAT procedure. However, there were obstacles when preparing and uploading tax invoices in which the failures or rejections occurred due to internet network disruptions

This research aims to examine in more depth the business journey, challenges and strategies for developing the local chips business in Sugiharjo Village, Batang Kuis District, Deli Serdang Regency. The local chips business is a popular economic choice because of the easy availability of raw materials and stable market demand. This research uses qualitative methods with a field observation approach and structured interviews. The research results show that despite facing various challenges such as limited capital and fluctuations in raw material prices, this chips business was able to develop thanks to innovation in the production process and digital marketing strategies. This research concludes that the success of a local chips business depends on technological adaptation, appropriate marketing strategies, and efficient resource management. It is hoped that these findings can contribute to local culinary MSMEs in facing challenges and developing their businesses.

One of the most important instruments in economics is the sharia market which offers alternative investment options in accordance with Islamic sharia principles. The purpose of this study is to explain the concept of the Indonesian sharia market, the mechanisms involved, and the potential and challenges faced during its development. The method used in this study is a literature study using qualitative descriptive analysis, namely analyzing various factors, laws, and current developments related to the sharia market. The findings of this study indicate that the Indonesian sharia market has experienced significant growth due to stricter regulations from the Financial Services Authority (OJK) and the National Sharia Council-Indonesian Ulema Council (DSN-MUI). However, there are still several problems in this market, such as the lack of public understanding of sharia principles and gaps in available sharia products. Nevertheless, the Indonesian sharia capital market has a lot of potential, including the ability to increase public awareness of sharia investment and the various investment products available.

Islamic economic thought experienced significant development during the Islamic Golden Age, with Muslim scholars making major contributions to global economic knowledge. During this period, thinkers such as Al-Farabi, Ibn Khaldun, and Al-Ghazali introduced concepts focused on justice, social welfare, and a balance between material and spiritual needs. Through the translation of scholarly works, many Islamic economic concepts were transmitted to Europe, which was experiencing intellectual stagnation during the Dark Ages. This influence helped revive interest in economic thought in the West, particularly during the Renaissance. However, following the Islamic Golden Age, a substantial gap emerged in economic thought development between the Islamic world and the West. As the West progressed through the Industrial Revolution and the rise of capitalism, Islamic economic thought faced a period of stagnation. This article examines the historical development of Islamic economic thought, the impact of knowledge transmission from the Islamic world to the West, and the relevance of Islamic economics in addressing modern economic challenges such as social inequality, financial crises, and the need for a more ethical and sustainable economic system.

Financial reports in a company have a very important role. The Company's financial reports provide information about the Company's financial condition, so transparency and accountability are very important in assessing the Company's performance, especially for stakeholders. Financial reports are also used as a basis for companies in making decisions, both short and long term, for the sustainability of a company. Financial reports have an important role in performance analysis, planning and budgeting, regulatory compliance and building relationships of trust with investors and creditors. The importance of financial reports in the Company means it is necessary to carry out financial analysis. PT Telkom Indonesia Tbk Government-owned companies (State-Owned Enterprises) engaged in information technology and telecommunications services that are "Go Public" and registered on the capital market must publish their financial reports which can be accessed via www.idx.co.id with open reporting PT. Telkom Indonesia Tbk is interested in analyzing its finances by calculating its financial ratios to see its financial health.   Keywords: Financial Report, Financial Ratio Analysis, PT Telkom Indonesia Tbk

Sharia Micro Enterprises are one of the main pillars of the national economy. Micro businesses must receive protection as a form of government support for the community. However, there are several obstacles for people in developing their businesses, one of which is capital. The aim of this research is to facilitate access for micro business actors to finance with ijarah contracts. namely an alternative solution to a source of financing for Micro Businesses that is easily accessible, especially for the Indonesian people who are predominantly Muslim, namely financing with an ijarah agreement. The problem discussed in this research is what is the role of the ijarah contract in increasing access to sharia micro financing. It can be seen that the ijarah contract plays a very important role in supporting business development for micro business actors and providing easy access to financing services so that it can help the development of business actors. The method used in this research is a qualitative descriptive research method. The data sources used in this research are secondary and primary data. The data collection technique used in this research is literature study. . The results of this research are that the ijarah contract plays a very important role in the development of sharia micro businesses. The Al-Qur'an and Hadith also emphasize that the good practice of the ijarah contract is very easy and provides easy access for business actors to carry out financing for the development of a business, besides that it also aims to support implementation of national development in order to increase the distribution of social welfare. Therefore, for the Indonesian people who are predominantly Muslim, the ijarah contract is an alternative source of financing and easy access in developing their business in accordance with Islamic law.

Abstrak.: Mudharabah merupakan salah satu bentuk akad dalam perbankan syariah yang berbasis pada prinsip bagi hasil. Dalam akad ini, terdapat dua pihak utama: shahibul maal (pemilik modal) dan mudharib (pengelola modal). Shahibul maal menyediakan modal, sementara mudharib bertanggung jawab atas pengelolaan modal tersebut untuk kegiatan usaha yang produktif. Strategi promosi dengan menggunakan akad mudharabah memerlukan pemahaman yang mendalam tentang beberapa aspek kunci, termasuk mekanisme bagi hasil, risiko yang terkait, dan tata kelola yang baik. Penelitian ini bertujuan untuk menganalisis strategi promosi pembiayaan modal usaha dalam meningkatkan jumlah nasabah di BPRS Fajar Sejahtera Bali. Metode penelitian yang digunakan dalam penelitian ini adalah metode kualitatif deskriptif. Untuk Teknik pengumpulan data menggunakan metode observasi, wawancara dan dokumentasi. Teknik analisis data meliputi reduksi data, penyajian data, penarikan simpulan. Sedangkan keabsahan data menggunakan triangulasi yang dapat membantu peneliti untuk menguji validitas informasi dari berbagai sumber. Hasil penelitian ini adalah 1) Strategi promosi pembiayaan modal usaha dengan menggunakan akad mudharabah : a) Periklanan yang digunakan yaitu dengan menggunakan media sosial untuk pemasaran secara online dan langsung turun ke lapangan, b) Promosi penjualan: Promosi gebyar marjin diawal tahun dan promosi tabungan berhadiah, c) Publikasi: Langkah awal dalam publikasi menentukan produk, membuat konten disosial media, lalu membuat skema atau simulasi perhitungan, d) Penjualan personal: melakukan pendekatan atau silaturahmi, melakukan kontak awal dengan calon pelanggan atau nasabah, baik melalui pertemuan langsung, panggilan telepon atau komunikasi lainnya. 2) Kelebihan strategi promosi pembiayaan modal usaha diantaranya adanya penawaran pembiayaan modal usaha khusus untuk masyarakat yang mempunyai usaha mikro atau UMKM.