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The role and function of Bank Indonesia as the central bank is crucial to revitalize the goal of maintaining and preserving the value of the rupiah, which is an important part of sustainable economic growth that will improve people's welfare. This goal is part of the economic recovery and reform policy that will help Indonesia get out of the middle economic crisis. The purpose of this study is to determine the development of the status, position, and duties of the central bank. This research uses the literature method. In 1968, Bank Indonesia's functions and responsibilities as the central bank began to diminish. In 1999, it was again responsible for safeguarding and maintaining the value of the rupiah. Its central bank work consists of three main pillars: setting and implementing monetary policy, maintaining a smooth payment system, and maintaining the stability of the national financial system. To improve people's quality of life, Bank Indonesia is also responsible for acting as a development agent.    

This study focuses on the effectiveness of supervision and regulation conducted by Bank Indonesia (BI), the Financial Services Authority (OJK), and the Deposit Insurance Corporation (LPS) in maintaining financial system stability in Indonesia. (LPS) in maintaining financial system stability in Indonesia. Through a qualitative qualitative approach with a literature review method, this research explores the role of each institution and identifies potential overlaps in each institution and identifies potential overlapping regulations that could affect national financial stability. can affect national financial stability. The results show that BI, through consolidated supervision and macroprudential policies, plays a significant role in maintaining monetary and financial stability. OJK, with its overarching mandate over the financial services sector, has implemented various regulations to ensure the integrity and stability of the financial system. to ensure the integrity and stability of the financial system. LPS contributes by guaranteeing customer deposits and handling failed banks, as well as coordinating with BI and OJK to maintain banking stability. with BI and OJK to maintain banking stability. To improve effectiveness, it is recommended to strengthen inter-agency coordination, regulatory harmonization, supervisory capacity, macroprudential policy, education and transparency, and international collaboration to maintain financial system stability, support sustainable economic growth, and improve public welfare.

The influence of internal audit, accounting information systems and organizational commitment on the quality of financial reports is research that aims to determine the influence of these three factors on the quality of financial reports. This research uses a descriptive method. The units of analysis in this research are accounting information systems, organizational commitment, and internal audit. The research results show that Internal Audit, Accounting Information Systems, and Organizational Commitment have a positive and significant effect on the quality of financial reports. Internal audit also has an important role in supervising and controlling organizational activities, which will affect the quality of financial reports. The accounting information system aims to collect, process and convey relevant data and information to interested parties, both internal and external parties. Organizational commitment can also influence employee interest, propensity to stay, and propensity to leave, which will influence audit performance.

Economic globalization has become one of the main distinctive features in the development of the world economy today. This phenomenon has a significant impact on various aspects of economic life, including the stability of banking financial institutions in developing countries. This study aims to investigate the impact of economic globalization on the stability of banking financial institutions using a case study approach in specific developing countries. Through in-depth analysis, this study will examine the factors affecting the stability of banking financial institutions in the face of economic globalization, as well as their implications for economic and financial policies. The results of this study are expected to provide valuable insights into the impact of economic globalization on the stability of banking financial institutions in developing countries. The practical implications of the research findings will be discussed in the context of economic and financial policy, with the aim of strengthening the financial system and increasing resilience to global market fluctuations

In the digitalization era, mobile payment applications are highly sought after to facilitate financial activities. PLN has innovated by introducing PLN Mobile, which simplifies online electricity bill payments. Despite offering many conveniences, some users feel there are shortcomings and difficulties with this app, potentially affecting its continued usage. This thesis aims to evaluate the factors influencing users' decisions to continue using the application, utilizing a conceptual model that combines Human-Computer Interaction (HCI) and Trust based on research by Kaewkitipong et al. (2022). This model includes seven variables: skill, system quality, information quality, task-technology fit, HCI, trust, and continuance intention. Testing uses the SEM-PLS technique and is processed with SmartPLS 4 using a sample of 384 respondents. The results indicate that HCI and trust significantly influence continuance intention, while system quality, information quality, and task-technology fit significantly influence HCI. These findings provide insights for improving and enhancing the PLN Mobile service to encourage its sustainable use.

This research uses a systematic literature review method with the PRISMA model to examine the sources and types of education financing in Indonesia. Data was obtained through a literature study, by analysing 25 journal articles from 2013-2023 that were relevant to the subject matter. Of the 25 articles, 12 were identified as relevant, which were then re-analysed. The results of the analysis showed that there were 10 articles that discussed the sources and types of education financing in Indonesia with a focus on the efficiency of education fund management, while 2 articles were considered less relevant because they talked about the basic concepts of financing and financing planning. The discussion in this study is about the definition and concept of education financing, legal basis, types of financing, and sources of financing such as government funds, community donations, and parental contributions. The education financing cycle includes planning, accounting and evaluation to ensure the effective and efficient use of financial resources. This research provides an in-depth understanding of education financing in Indonesia, highlighting the important roles of government, communities and educational institutions in providing funds to support the sustainability and quality of education

Digital transformation has become an important paradigm shift in the management of office documents and information in the modern era. This article discusses the application of the latest technology in the management of office documents and information, specifically in the company PT Victory Prima Abadi. Through this case study, we will see how the company explores the potential of digital technology to improve efficiency and productivity in their operations. By integrating various technology solutions such as financial program applications, a digital attendance system, and the use of Microsoft Excel for document management, the company has made strides towards more efficient document management. However, challenges remain, especially in dealing with the aspect of archive storage that still relies on manual methods. This article aims to explore the company's efforts in utilizing analytics and artificial intelligence technologies to improve efficiency in the archive shrinkage process and identification of documents that require long-term storage. The results show that the utilization of digital technology in document and office information management has had a significant positive impact and has become a key element in the company's strategy to achieve future operational success. By continuing to develop and implement appropriate technology solutions, companies can further optimize document and information management and prepare for the challenges and opportunities of an increasingly connected and rapidly changing business world.

Corporate governance, audit committee, and audit quality are important factors that can influence company performance. Good corporate governance can create an effective internal control system, increase transparency and maintain company accountability. The audit committee, as part of corporate governance, plays a role in overseeing the financial reporting process, evaluating the internal control system, and monitoring external audit performance. High audit quality can increase stakeholder confidence in the company's financial reports and provide guarantees for the accuracy and reliability of financial information. This research aims to analyze the influence of corporate governance, audit committee, and audit quality on company performance. Corporate governance variables are measured using corporate governance scores, while audit committee variables are evaluated based on the characteristics and effectiveness of the audit committee. Audit quality is assessed by the reputation and experience of the external auditor. Meanwhile, company performance is measured using financial ratios such as return on assets (ROA) and return on equity (ROE). This research uses data from companies listed on the Indonesia Stock Exchange (BEI) during a certain period. Data analysis was carried out using the multiple linear regression method to test the influence of independent variables on the dependent variable. It is hoped that the findings of this research will contribute to the development of corporate governance practices, audit committee management, and improvement of audit quality in Indonesia, as well as provide insight for companies in efforts to improve their financial and operational performance.

The aim of this research is to determine the implementation of the financial inclusion system through digital payments as well as the role and contribution of the Finpay application in the company's wood sales operations. This type of research is descriptive research which uses two data sources, namely, primary data by collecting data by conducting direct and indirect interviews by supervisors and secondary data by using literature as a reference in the discussion. The data source for this research was obtained by data collection methods, using interview methods and documentation methods. The research results show that the existence of Finpay and TokoPerhutani can help companies to run more efficiently than having to do it by auction and cash payments. Finpay's role in the sales and transaction process in the company has had a positive and significant impact on the company's operations so that the company can rely on Finpay as a careful monitor of every transaction and sale made by customers.

This study emphasizes the functions of the Indonesian Deposit Insurance Corporation (Lembaga Penjamin Simpanan, LPS) in savings and loan cooperatives (KSP), such as managing funds and managing risks. KSPs play an important role in the micro economy, especially in providing financial access to people who are not served by banks and other formal financial institutions.  This research employs a qualitative methodology and uses a literature review approach. A qualitative approach was chosen as it allows for a more in-depth understanding of the complex issues of risk management, fund management, and deposit insurance functions in savings and loan cooperatives in Indonesia. To ensure the viability and health of this sector that aims to make a significant contribution to financial inclusion and inclusive economic growth, the government, financial institutions, and cooperatives must work together. To advance the savings and loan cooperative sector in Indonesia, strategic measures should be taken, such as improving risk management and supporting IDICs. Ultimately, this will support the stability of the national financial system and the economic well-being of people in Indonesia.

Indonesia's natural and cultural riches have attracted the attention of foreign researchers to conduct research in Indonesia. Indonesia is considered to be one of the largest biological laboratories in the world, so there are many objects that can be used for research by foreign researchers. To provide research licensing services for foreign researchers who wish to conduct research in Indonesia, a legal basis was issued, namely Law No. 11 of 2019 concerning the National System of Science and Technology which regulates research licensing for foreign researchers in Indonesia. As a supporter of Law no. 11 of 2019, BRIN Regulation no. 22 of 2022 concerning Ethical Clearance has been issued. To provide foreign research licensing services according to Law No. 11 of 2019, it is carried out by the Directorate of Research and Innovation Licensing and Scientific Governance of the National Research and Innovation Agency (BRIN). To make it easier to apply for research permits for foreign researchers, several service improvements were made, namely the first was the formation of an ethics commission team to replace the TKPIPA team to evaluate incoming proposals. Second, the number of files that foreign researchers need to prepare is less than before, namely from 14 documents to 7 documents. Third, creating an ethical clearance website to upload the required files in digital form which was previously done offline and submitting hard copy files. Fourth, the addition of financial reporting features to make it easier to check payments and send research progress reports by foreign researchers.

The purpose of this study is to assess the comparative financial performance between conventional and Islamic banks in Indonesia by considering factors such as profitability, liquidity, operational efficiency, and credit risk. Using a qualitative approach and literature review method from various credible sources, the results show that conventional banks tend to use ROA, ROE, CIR, and NIM as the main profitability indicators; Islamic banks also use NPF and FDR. CAR and NIM affect Islamic banks' profitability positively against ROA, while BOPO affects conventional banks' ROA negatively. In terms of liquidity, Islamic banks have an advantage due to the yield principle applied. This is indicated by the current ratio, quick ratio, money ratio, and loan-to-deposit ratio, which show their ability to meet short-term obligations better compared to conventional banks. BOPO shows the operational efficiency of Islamic banks thanks to the principles of fairness and sustainability, while conventional banks excel in revenue management from assets and investor capital. The profit-sharing system in Islamic banks lowers credit risk compared to conventional banks. Although the operating principles of the two types of banking are different, this study found that each type of banking exhibits strengths and weaknesses in terms of profitability, liquidity, efficiency, and credit risk. It is hoped that these results will aid the growth of the Indonesian banking industry and help bank management and relevant stakeholders make informed decisions.

This study aims to determine the effect of the implementation of accrual-bassed accounting and internal control systems on the quality of financial reports in the Regional Financial and Asset Management Agency (BPKAD) Sikka Regency.The research method used in this study is quantitative. Data analysis using multiple linear regression analysis. The results obtained in this study are that partially the variable of accrual basis accounting implementation does not affect the quality of financial statements and the internal control system affects the quality of financial statements while simultaneously all independent variables affect 22.9% of the quality of financial statements while the remaining 77.1% are influenced by other variables that are not included in the independent variables in this study

This systematic literature review evaluates the existing research on capital structure and financing decisions within the property and real estate sector of Southeast Asia (ASEAN). Despite the sector's dynamic growth and substantial investments, the financial strategies specific to ASEAN remain minimally explored. A methodical review of scholarly articles from ScienceDirect, and Google Scholar spanning from 2000 to 2023. Our analysis identified prevalent themes and trends, notably the application of traditional capital structure theories such as pecking order and trade-off theories to more developed markets. However, the review highlights a significant gap in empirical research focusing on the unique economic, regulatory, and market conditions in ASEAN that crucially impact capital structure and financing choices in the region's property sector. The findings emphasize the need for more targeted empirical studies that account for the socio-economic diversity and specific institutional frameworks of ASEAN countries. These studies aim to enhance understanding of the financing behaviors in their property and real estate markets, thus aiding policymakers and investors in crafting informed strategies and policies.  

In the history of the Indonesian economy. Indonesia often experiences changes in its economic structure. Starting from the beginning of independence, namely the era of the first President of Indonesia, namely Soekarno, until now the Jokowi era. These changes often occur because the economic structure has not boosted the Indonesian economy and is considered unable to improve the welfare of the people. The economic structure is used to shows the composition or arrangement of economic sectors in an economy. Economic structure is also the implementation of existing economic systems with the aim of increasing the welfare of a country through economic development and growth of national income. The economic structure can be seen from four viewpoints, namely macro-sectoral review, financial review, state administration review, and bureaucratic decision-making review. The macro sectoral review and financial review are purely economic reviews, while the state review and decision-making bureaucratic review are political reviews. Dominant or reliable economic sectors can also mean sectors that make the largest contribution to the national product with high growth rates, which are characteristic of an economy.    

Developing accounting theory is very important in making financial reports. Accounting theory is an arrangement of concepts, definitions and propositions that presents a systematic picture of accounting phenomena, as well as explaining the relationships between variables in the accounting structure. This research uses qualitative research methods. The data collection technique uses secondary data which is carried out by literature review and literature study. The results of this study state that the benefits of public sector accounting are indeed very important in preparing financial reports with standard account classifications, recording and journaling procedures that are in accordance with the business circulation of public sector organizations including interpretation, treasury and accounting reports. The standards belonging to public sector financial accounting have been created and developed accordingly according to internationally accepted standards to achieve stable and comparable accounting functionality for all countries or jurisdictions.    

This research focuses on the transformation of risk control and monitoring policies conducted by Bank Indonesia over the past five years (2018-2023). It uses qualitative analysis methods to examine the evolution of Bank Indonesia's policies through publications of financial institutions such as Bank Indonesia, OJK, and BPK. This study shows that policy impact evaluation plays an important role in identifying areas of improvement and new solutions to enhance policy effectiveness. Bank Indonesia adjusts strategies responsively and proactively to keep up with financial market dynamics and technological developments, and integrates the principles of international standards in banking supervision and risk management. Synchronizing policies with international standards is a top priority for maintaining the credibility of global markets. In facing the challenges of global economic change, technological innovation, and dynamic regulations, Bank Indonesia is committed to conducting in-depth reviews and policy adjustments to face the future. The evolving approach allows Bank Indonesia to strengthen its role in maintaining financial system stability and promoting sustainable economic growth. This research provides insights into Bank Indonesia's successes and challenges in transforming its risk control and monitoring policies.

Used goods are often considered garbage, but waste management is a serious problem in Indonesia, especially with increasing waste consumption and high poverty rates. Bank Sampah is emerging as a solution by managing used goods that have economic value, governed by environmental regulations. Although Bank Sampah is growing, there is no clear regulation on the legal entity used, especially in cooperation with third parties. Waste Bank with a sharia financial system has also emerged, but it is not yet clear in accordance with the applicable sharia banking regulations. The approach method used is normative juridical, analysing laws and regulations through literature study with the main study material in the form of regulations and secondary and tertiary materials. The results showed that the Waste Bank is a government solution with the 3R principle, involving the participation of the community, business entities, and local governments. Islamic Waste Banks such as iqtishadia in Pasong Village, Sumenep, are not only a place for collecting waste, but also conduct community assistance programmes. The Waste Bank helps alleviate poverty and the environmental law approach is key in achieving effective structuring and improving the environment.

The Regional Asset Management Agency (BKAD) of North Sumatra Province still uses a manual file management system for financial reports, namely by using physical folders. This system is considered to be ineffective and inefficient, and has a high risk of file damage or loss. This can lead to delays in the preparation of financial reports. This study aims to design a computerized file management information system for financial reports. This system is expected to improve the effectiveness, efficiency, transparency, and accountability of financial file management in BKAD. This system is designed using a structured database to store financial file information. Stakeholders can easily find the information they need through this system.

This research aims to develop an efficient and reliable information system for the financial report sorting process at the Office of the Provincial Financial and Asset Management Agency of North Sumatra, using a comprehensive project management approach. The research methodology involves user needs analysis, designing a responsive web-based system, development using the latest technology, and thorough testing to ensure system security and performance. The expected outcome is improved efficiency and accuracy in financial report sorting, with the potential for synergistic integration with existing systems for better public financial management in the region.