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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.

Financial management is a field of management related to planning, examining, controlling, managing and storing activities carried out by individuals, organizations or companies. The importance of understanding financial management strategies well is not only for workers who already have income, but also for students who will one day enter the workforce and will have their own income. Community service activities with the theme "Financial Management Strategies for Students" carried out at SMK Bina Patriot located in Bekasi were carried out through a seminar method by presenting speakers from lecturers and students. This activity was attended by class XII participants as many as 45 participants. With this seminar, it is hoped that students can understand the importance of planning, managing, and investing their money wisely so as to avoid financial problems in the future. Based on the results of a survey conducted as feedback on this activity, it can be seen that 64.3% of participants stated that this seminar was very useful

This study aims to analyse the economic behaviour in online shopping of generation Z Islam in Mamuju District from the perspective of Islamic consumption behaviour. The research method used is qualitative with a phenomenological approach. Data was collected through interviews with generation Z Muslim informants from five groups/communities in Mamuju Sub-district to explore their experiences in online shopping in e-commerce and how it is analysed from an Islamic perspective. The results showed that based on an Islamic perspective, the informants' consumption behaviour can be explained as follows: 1) They choose products based on cleanliness, quality, and authenticity. 2) Informants buy goods based on rating, price, description, user reviews, and bestseller status so that online transactions become transparent and honest. 3) Informants shop simply, according to their needs and financial capabilities, and shop 2-3 times per month on average. 4) Informants do not buy goods that are prohibited in Islam and help the economy. 5) They avoid impulsiveness by putting items in the basket first before buying, and the majority use the pay-on-site (COD) and ShopeePay methods to comply with religious rules. The conclusion of this study is that the majority of informants behave in accordance with consumption ethics in Islam, although there are a small number who are not yet in accordance due to the influence of changing times and lack of self-control in making economic decisions.

This research aims to analyze the effectiveness of the mixed economic model in controlling financial system stability in 7 emerging market countries. Where the monetary policy variables are the money supply and interest rates. Then the microprudential variables are Return On Equity and Return On Assets, the macroprudential variables are Capital Adequacy Ratio and Non Performing Loans. The financial system stability variables are the inflation level and exchange rate. The data analysis model in this research is the Simultaneous model. This research uses secondary data or time series, namely from 2019 to 2023. This analysis is significant for controlling the financial system by ensuring the data meets normality assumptions through the Jarque-Bera test, which allows for more precise financial planning and risk management decisions. The absence of autocorrelation effects, as proven in the residual test, also strengthens the reliability of the model in understanding market trends. The Two-Stage Least Squares method in simultaneous regression analysis provides in-depth insight into the relationship between economic variables such as the inflation rate and the exchange rate, supporting effective economic policy making. Understanding the elasticity of key variables to the inflation rate and exchange rate is also important for optimizing risk control strategies and financial resource allocation.

Fraud in the accounting field is fraud that involves data manipulation, asset theft, or other violations of business ethics. The Bitung City Regional Financial and Asset Agency is one of the agencies that is vulnerable to fraud. BKAD has the task of assisting the Mayor through the Regional Secretary in carrying out supporting functions in government affairs in the field of finance and regional assets. The research method used in this research is the quantitative method, a quantitative method, namely a research method that uses numbers and statistics in collecting and analyzing data that can be measured. The results of this research indicate that Fraud Risk Assessment has a significant positive effect on Time Pressure on Regional Financial Agencies and Assets. Auditors do not ignore audit procedures and can complete the audit process well even though the time pressure available to complete the audit is limited, auditors are able to indicate the occurrence of fraud either from suspicious documentation or changes in someone's behavior. Researchers concluded that Fraud Risk Assessment had a significant positive effect on Internal Control at the Regional Financial and Asset Agency (BKAD). This indicates that the higher the level of fraud risk assessment possessed by the auditor, the greater the auditor's ability to detect fraud.

: The research results dissemination program is one of the technology transfer activities to the community, which is in line with one of the visions of the University of Lampung, namely planning, implementing, controlling and evaluating research and community service to improve the quality of education and community welfare. Drying pineapple fruit is a technique for processing fruit into fruit chips using a frying process that is carried out using low pressure, almost the same as a vacuum. The output targets of this research results dissemination program are (1) improving skills in processing agricultural fruit, (2) increasing the productivity of agricultural products (3) building effective partnerships and collaboration between universities and community groups, (4) developing collaborative empowerment pattern through assistance in the transfer of skills, capital and wider marketing access. The methods used in empowerment are based on business feasibility, product availability, product economic value, availability of managing human resources, technology, financial aspects and social impacts.

Financial performance reflects the quality of the company may be at risk. The pandemic has resulted in various sectors, including a decline in profits. The acquisition business development strategy is used to survive in a condition. Acquisition is the process of taking over ownership resulting in the transfer of control. The research objective analyzes the differences in banking financial performance before and after being acquired by the acquiring company. Financial performance is observed from liquidity with current ratio, solvency measured debt to total asset ratio, profitability measured return on assets, activity measured total asset turnover, and market measured earnings per share. Data after being collected is processed descriptive statistics and normality tests so as to find normally distributed data will be tested through paired sample t-test while data that is not normally distributed is tested by the Wilcoxon signed rank method. The average descriptive statistical results after experiencing an increase in performance. The results of hypothesis testing show that there is a difference in significant improvement in liquidity and activity ratios, there is a significant decrease in solvency, while based on profitability and market there is no significant improvement. Overall the results show that the acquired banks have not fully achieved synergy, the company must review economic conditions when planning development strategies in order to achieve synergy.

The purpose of this study was to determine the effect of Islamic financial literacy, lifestyle and self-control on financial management behavior in FEBI UIN Sulthan Thaha Saifuddin Jambi students. The method used is quantitative method, using SPSS 29. The sample in this study were 95 samples of students from class 2020, 2021, and 2022 by distributing questionnaires. The results showed that there was no significant influence between Islamic financial literacy on financial management behavior, with a tcount < ttable value, namely (1.498 < 1.986) or Sig> a (0.05) value, namely 0.137> 0.05. There is a significant influence between lifestyle on financial management behavior, with a tcount> ttable value, namely (2.645> 1.986) or Sig value < a (0.05), namely 0.010 < 0.05. There is a significant influence between self control on financial management behavior, with a tcount> ttable value, namely (5.090> 1.986) or Sig value < a (0.05), namely 0.000 < 0.05. There is a joint influence between the variables of Islamic financial literacy, lifestyle and self control simultaneously on financial management behavior with a value of 0.001 <0.05 and a value of fcount> ftabel (36.916> 3.10.).

Background: Audit delay represents a critical factor affecting the timeliness of financial reporting and information usefulness for decision-making. The property and real estate sector faces unique challenges in audit processes due to complex asset valuations, project accounting, and regulatory requirements, making audit delay a significant concern for stakeholders. Objective: This study aims to examine the effect of firm size, leverage, and audit quality on audit delay in property and real estate companies listed on the Indonesia Stock Exchange (IDX). Methods: This quantitative study employed multiple regression analysis using a sample of 65 property and real estate companies listed on IDX during 2020-2024, resulting in 325 firm-year observations. Audit delay was measured as the number of days between fiscal year-end and audit report date. Independent variables included firm size (natural logarithm of total assets), leverage (debt-to-equity ratio), and audit quality (Big 4 auditor dummy). Control variables encompassed profitability, company age, and audit opinion type. Results: The findings reveal that firm size has a significant negative effect on audit delay (β = -8.743, p < 0.01), indicating that larger companies experience shorter audit delays. Leverage shows a significant positive effect on audit delay (β = 4.562, p < 0.05), suggesting that higher leverage increases audit complexity and duration. Audit quality demonstrates a significant negative effect on audit delay (β = -12.385, p < 0.01), confirming that Big 4 auditors complete audits more efficiently. The model explains 68.4% of the variance in audit delay (R² = 0.684). Conclusion: Firm characteristics and audit quality significantly influence audit delay in the property and real estate sector. Companies should focus on maintaining optimal capital structure, engaging high-quality auditors, and leveraging size advantages to minimize audit delay and enhance financial reporting timeliness.

The cost of funds ratio is a matrix used to carry out analysis in financial reports to evaluate banking financial performance by connecting various factors that influence the cost of funds ratio. Financial ratio analysis is part of business analysis that assesses a company's prospects and risks. Cost of funds ratio analysis describes the relationship between the amount of money and the company's burden in managing these finances to increase profitability. Cost of funds ratio analysis method. Research was conducted to identify information related to cost of funds ratio analysis in banking. The research results show the significant impact of financial ratio analysis on the financial performance of banking companies in Indonesia. Suggestions include increasing LDR, reducing NPL, controlling operational costs, and improving customer service. It is also recommended that the banking industry be able to reduce the cost of funds ratio regularly to improve its financial performance.

The factors that can affect the delay in the completion of road construction projects within the government of the Depok City Public Works Agency which are obtained from the analysis are poor material procurement; insufficient human resources; less than optimal contract management; procurement of construction equipment that is not managed; there is a request for changes to the work being done; financial problems; poor construction work monitoring and control; negative intervention from the community; slow decision making by the owner and changes in field conditions (weather, accidents, etc.). Based on the relative index method, the most influential factors are: 1. Unmanaged procurement of construction equipment 2. Changes in field conditions. Meanwhile, in the factor analysis method, it is obtained: Inadequate human resources (in the form of quantity and quality) less incompatible with the existing location of activities CCO (Contract Change Order) often occurs.

This research focuses on providing information regarding transparency and accountability in regional financial management in Deli Serdang Regency in 2022. This research aims to find out how transparent and accountable regional financial management is in Deli Serdang Regency in 2022, as well as to provide a clear picture of management practices regional finance. The research results show that although there have been efforts to increase transparency by providing access to information through websites. Therefore, this research provides recommendations for improving regional financial management practices that are more transparent and accountable, as well as increasing community participation in monitoring regional financial management.

This research aims to analyze the influence of Internal Control Quality on Operational Efficiency. The population in this research is the company PT Bank Sumut in 2021-2023. Data was taken from the financial reports of selected companies by sampling using the questionnaire distribution method. The approach used in this research is quantitative associative analysis. The data analysis technique uses simple linear regression analysis. The research results show that the Quality of Internal Control has an impact on Operational Efficiency.

The objective of this research is to examine the influence of financial literacy, income, self-control, and lifestyle on the financial management of STIE Surakarta students. The study was conducted at the Surakarta School of Economics, utilizing primary data with a population of 2,568 active students. The sample size for this research was determined using the Slovin formula, resulting in 92 respondents. The research employed methods such as instrument data test, classical assumption test, multiple linear regression analysis, and hypothesis testing. The results indicate that all independent variables in this study collectively influence financial management. In the t-test of this study, the financial literacy and self-control variables partially have a positive and significant impact on student financial management, while the income and lifestyle variables partially have a negative and non-significant impact on student financial management.

The aim of this research is to determine the role of the Incubation Program in Financial Management for Tenants Assisted by the IBTI Maleo Techno Center. The incubation program here plays a very important role in understanding the financial management process of IBTI-assisted tenants, namely Local Accountants. This research is a descriptive qualitative study that shows the role of IBTI in running the financial incubation program as well as in assisting financial management for local chartered accountants. This research uses observation data collection methods and interview on Local Accountant tenants. The data analysis used is in the form of data collection, data reduction, data presentation, and drawing conclusions. The financial management process consists or is measured from four basic frameworks for business financial management, these four basic frameworks consist of budget planning, financial recording, financial reporting and financial control. Overall, the Incubation program plays a very important role in developing the financial management capabilities of tenants assisted by IBTI Maleo Techno Center, which can also increase the chances of success and sustainability of their business in the future.

The rapid growth of cross-platform applications has significantly increased the volume and diversity of sensitive user data processed across heterogeneous and distributed environments. Personally identifiable information, device identifiers, behavioral data, and financial information are routinely collected to support personalization, analytics, and service optimization. While these practices enhance application functionality and user experience, they also introduce substantial privacy risks, including unauthorized data access, device fingerprint–based re-identification, cross-user data leakage, and large-scale data breaches. These risks are further amplified by distributed processing architectures and extensive third-party library integrations commonly used in modern cross-platform systems. This study aims to systematically analyze privacy issues in cross-platform applications by examining the types of sensitive data involved, identifying dominant privacy threats, and reviewing state-of-the-art privacy-preserving mitigation strategies. A systematic literature-based methodology was employed, focusing on recent Scopus-indexed journal articles, conference papers, and book chapters. The analysis synthesizes findings using thematic categorization and a conceptual research framework that maps sensitive data sources to privacy threats and corresponding mitigation mechanisms. The results indicate that privacy risks in cross-platform applications originate not only from external attacks but also from internal architectural weaknesses, such as flawed authorization logic and excessive data sharing across system components. Privacy-preserving techniques including differential privacy, federated learning, blockchain-based data governance, secure multi-party computation, and fine-grained access control mechanisms are shown to provide stronger privacy guarantees compared to conventional centralized approaches. However, these techniques also present trade-offs related to system complexity and performance. Overall, the study highlights the importance of adopting a multi-layered, privacy-by-design approach to ensure sustainable, trustworthy, and regulation-compliant cross-platform application development.

Factors that influence anxiety in pregnant women include lack of family support, financial adequacy, stress from the environment, high frequency of nausea and vomiting (physical health factors of pregnant women), attitudes towards pregnancy and ability to control pregnancy, good adjustment process to pregnancy. physically and psychosocially, as well as information about frightening birth experiences from the environment. (Andriana, 2016) This research aims to determine the influence of the class of pregnant women on anxiety among primigravida mothers in Parmonangan Village, Samosir Regency in 2023. This research uses a quantitative research design using correlational research and a cross-sectional approach, the population and sample size are primigravida mothers with a gestational age of 8-37 weeks in Parmonangan Village, Samosir Regency, namely 40 people using the total sampling method in April-June 2023. Analysis uses the Chi Square test for significance and if the p-value is > 0.05. Based on the results of the Chi Square statistical test research, the p value = 0.001, so p > 0.05, means H0 is rejected and Ha is accepted. This means that there is a relationship between the class of pregnant women and primigravida anxiety at the Tanjung Pura District Hospital, Langkat Regency based on Spearman's rho calculations with ᾳ = 0.05, a p value of 0.010 is obtained because the p value < ᾳ means that the test results are statistically significant, or reject Ho. described that pregnant women who attended classes for pregnant women had mild levels of anxiety. It is hoped that this will provide information about the implementation of pregnancy classes for primigravida mothers in reducing anxiety about their pregnancy

This study investigates the contribution of Islamic banks in supporting green economy initiatives and promoting sustainable financial growth. Employing a quantitative research design, the study utilizes secondary data collected from annual reports, sustainability disclosures, and carbon emission reports of Islamic banks for the period 2018–2024. The research aims to examine the relationship between green financing portfolios and key financial performance indicators Return on Assets (ROA), Return on Equity (ROE), and Capital Adequacy Ratio (CAR) while evaluating the environmental impact through carbon emission reduction. Descriptive statistics provide an overview of green financing activities and financial ratios, while multiple regression analysis assesses the effect of green financing on sustainable financial performance, controlling for bank size, Gross Domestic Product (GDP) growth, and inflation. An independent sample t-test compares Islamic and conventional banks in terms of ethical compliance, environmental contribution, and profitability. The findings reveal that Islamic banks allocate a higher proportion of financing to green projects, achieving significant carbon emission reductions without compromising financial performance. The green financing portfolio exhibits a positive and significant effect on sustainable financial growth, and larger banks demonstrate a greater capacity to implement sustainability initiatives. The comparative analysis confirms that Islamic banks outperform conventional counterparts in environmental and ethical dimensions while maintaining comparable profitability. These results underscore the potential of Sharia-compliant banking to integrate ethical, environmental, and economic objectives, positioning Islamic financial institutions as key actors in advancing a sustainable, low-carbon financial system.

The integration of Green Internet of Things (Green IoT) systems in agriculture presents a promising solution for addressing critical challenges in water and energy usage. This study investigates the impact of real-time monitoring and data-driven irrigation control on resource optimization in precision agriculture. By incorporating soil moisture sensors, solar-powered IoT devices, and data analytics, the system aims to reduce water and energy consumption, enhancing sustainability in farming practices. The research finds that the Green IoT system can reduce water usage by up to 40% compared to traditional methods, while energy consumption is decreased by approximately 25% through the use of solar energy. The study also explores the advantages of implementing IoT-enabled systems, which ensure precise water delivery, preventing over-watering and under-watering, thereby improving crop yields and reducing waste. Despite these positive outcomes, the research identifies key challenges such as high initial costs, limited infrastructure in rural areas, and concerns related to data security. These barriers hinder the widespread adoption of Green IoT systems, especially in developing agricultural regions. Nonetheless, the findings highlight the potential of Green IoT to foster sustainable agricultural practices by promoting efficient resource use and reducing environmental impact. The study suggests that further research should explore the long-term economic implications of Green IoT adoption and investigate ways to overcome technical and financial challenges. Additionally, expanding the scope of Green IoT to other agricultural sectors, such as livestock farming, could enhance its applicability and overall impact on agricultural sustainability.

Shopee PayLater is a form of fintech that allows users to shop online by delaying payment. However, the use of paylater itself is a problem because the MUI fatwa prohibits paylater because it contains riba in its implementation practices, In the campus environment, one of which is FEB Universitas Brawijaya students, it is undeniable that consumptive behavior is one of the behaviors that are often found. This study aims to analyze the effect of debt understanding, usury understanding, financial literacy, and religiosity on the consumptive behavior of students of the Faculty of Economics and Business, Universitas Brawijaya. The research methodology used in this type of research is descriptive quantitative with multiple linear regression analysis models. The results of this study are that understanding debt and financial literacy affect consumptive behavior, while understanding usury and religiosity do not affect consumptive behavior. The implications of this research are expected to contribute insight into the use of Shopee PayLater on consumptive behavior. In addition, it can also be used by educational institutions and governments in controlling consumptive behavior.