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Various economic systems, including Islamic ones, have debated usury in financial transactions. Because it is considered detrimental to one of the parties and contrary to the principles of justice, usury, which literally means unfair additions or profits in transactions, is prohibited in Islam. By referring to primary sources such as the Qur'an and Hadith, as well as the opinions of fiqh scholars, this research aims to study the Islamic perspective on the use of riba in recording financial transactions. Understanding the use of usury in recording financial transactions is the main objective of this research. The research results show that Islam emphasizes the prohibition of usury in recording financial transactions and encourages the use of a financial system that is based on the principles of balance, transparency and mutual benefit. Apart from that, this research also discusses alternative efforts that can be used by the Islamic financial system to replace the practice of usury, such as the application of fairer principles for results (mudharabah) and buying and selling (murabahah). Thus, the Islamic financial system can stop the practice of usury.

The development of digital technology drives the urgent need for comprehensive personal data protection. This research examines the Register of Processing Activities (ROPA) mechanism through a comparative study between Indonesia's Personal Data Protection Law (PDP Law) and Europe's General Data Protection Regulation (GDPR). Using a normative juridical method and a comparative law approach, this research analyzes data protection regulations to identify differences and similarities in personal data protection mechanisms. The results of this study show that both regulations have similar goals in creating transparency and accountability, but have significant differences in implementation. Indonesia's PDP Law implements ROPA with a more flexible approach, while GDPR has stricter and more detailed provisions. In addition, this research also reveals the importance of ROPA as a documentation instrument that helps organizations manage data risks, protect individual rights, and build public trust in personal data management in the digital era. This study concludes that while ROPAs can enhance personal data protection, educational and technological support is needed for their effectiveness.

Electronic asset management is important to increase operational efficiency and minimize the risk of loss or damage to goods that are company assets. Developed system for managing inventory data, maintenance and asset reporting. The development process follows the Agile stages, starting from gathering requirements through interviews and surveys with users. Next, the interface and system features are designed, as well as iterative testing to ensure the system meets user expectations. The result of this research is an information system that can manage electronic asset data effectively, increase information accuracy, and speed up the decision-making process. It is hoped that the implementation of this system can make a significant contribution to asset management in the organization and increase transparency and accountability in the use of resources.

The application of sharia accounting in business is becoming increasingly relevant along with the growth of the global sharia economy. Sharia accounting, which is based on the principles of fairness, transparency and fair sharing of risks, offers a unique approach to financial management. This research uses a qualitative method based on literature review to explore the challenges, prospects and solutions for implementing sharia accounting in modern business. The research results show that the main challenges include limited competent human resources, sharia accounting standards that are not yet uniform, digitalization which requires technological adaptation, and a lack of social and cultural acceptance. On the other hand, the prospect of sharia accounting has great potential in increasing stakeholder trust, expanding access to sharia markets, and strengthening the company's ethical image. To overcome these challenges, solutions are needed such as the development of comprehensive sharia accounting standards, increasing human resource competence, investment in supporting technology, transformation of conventional paradigms, and multilateral cooperation between government, academics and the business sector. This research provides strategic insight into how sharia accounting can be applied effectively to support ethical and sustainable business growth.

This study aims to explore the potential application of artificial intelligence (AI) in financial accounting, especially in the financial reporting process. AI has the ability to improve efficiency, accuracy, and automation in financial data processing, as well as provide real-time information that supports strategic decision making. The research method used is a qualitative approach through literature studies and secondary data analysis from various relevant previous studies. The results of the study indicate that the application of AI in accounting can improve the efficiency and accuracy of the financial reporting process, while reducing human error. However, ethical and technical challenges such as data privacy and transparency in the use of AI are major concerns that must be addressed. The suggestions given in this study are the importance of improving the competence of accountants in the use of AI technology, implementing strict regulations to maintain data security and privacy, and continuous monitoring and evaluation of the use of AI in accounting. By utilizing AI optimally and responsibly, companies can gain great benefits in financial reporting while overcoming existing challenges.

The anti-corruption literacy socialization held by Muhammadiyah University of Riau (UMRI) students at SMA Negeri 5 Pekanbaru is a form of community service which aims to instill integrity and anti-corruption values in the younger generation. This activity was carried out in response to the big challenge in eradicating corruption which requires awareness and active participation from all levels of society, including students. Through seminars, discussions and campaigns involving various media, UMRI students strive to provide an understanding of the negative impacts of corruption and educate students about the importance of transparency and accountability. The results of this service show that the outreach activities succeeded in building students' critical awareness of their role in eradicating corruption and strengthening their commitment to maintaining integrity in everyday life. Thus, this service makes an important contribution in creating a young generation who is ready to become agents of change in fighting corruption in Indonesia.

This study aims to analyze the framing in Kompas.com's editorials on the 2024 Indonesian Presidential Election using Robert N. Entman’s framing model. A qualitative descriptive approach was employed to explore framing elements, including define problems, diagnose causes, make moral judgment, and treatment recommendation. The findings reveal that Kompas.com framed the news by providing positive moral evaluations of certain candidates and highlighting critical issues, although the causes of problems and solutions were not always explicitly addressed. These results underscore the significant role of editorials as a media tool in shaping public perceptions of presidential candidates and political issues. Editorial framing not only constructs political realities but also influences public opinion, highlighting the importance of transparency and objectivity in political reporting.

This study aims to analyze the role of smart technology in achieving sustainable cities through the implementation of the smart city concept. Using a qualitative approach based on library research, the study explores the relationship between smart technology and urban sustainability, encompassing three main pillars: governance, energy efficiency and environmental management, and social inclusivity. The findings reveal that smart technology enhances transparency and efficiency in governance through e-governance and digital applications, fosters multi-stakeholder collaboration via collaborative governance, and improves government responsiveness to public needs. In the environmental aspect, the implementation of smart technologies such as smart grids and smart sensors significantly contributes to more efficient energy management and carbon emission reductions. Moreover, technology-based waste management demonstrates great potential in supporting urban environmental sustainability. On the social dimension, smart technology must ensure inclusivity by addressing vulnerable groups and bridging the digital divide, where digital literacy and community empowerment play a crucial role in creating sustainable social impacts. However, implementation challenges such as infrastructure gaps, limited budgets, and human resource readiness remain barriers that need to be addressed. This study highlights the importance of integrative and collaborative approaches in smart city implementation, alongside strong strategic policy support to maximize the potential of smart technologies in achieving sustainable development. With the right approach, smart cities can serve as a strategic solution to urbanization complexities and improve the quality of life for future generations.

Zakat, as one of the pillars of Islam, has great potential in supporting sustainable economic development, especially in the modern era which is characterized by technological advances and rapid social change. This research aims to explore the role of zakat in supporting sustainable economic development in the modern era, with a focus on its impact on reducing poverty and increasing community welfare. In this context a qualitative approach is used to analyze data from various sources, including case studies of zakat institutions, interviews with managers. zakat, and a review of related literature. Zakat not only functions as a tool for wealth redistribution, but can also be used to support entrepreneurship and small business development. Research results show that zakat has significant potential in improving community welfare, especially through funding entrepreneurship and small businesses. Digitalization of the zakat process has accelerated collection and distribution, increased transparency and accountability, and expanded the reach of zakat recipients. Zakat can be a vital instrument in achieving sustainable development goals. With collaboration between zakat institutions, the government and the private sector, zakat can have a greater positive impact in creating a just and sustainable society.

The increasing number of zakat payers (muzakki) has not only elevated the zakat funds collected but also fostered greater public awareness and community participation in advancing social welfare. Data from Baznas Bekasi City show consistent growth in the number of muzakki: 153,158 in 2020, 205,770 in 2021, 276,743 in 2022, and 286,961 in 2023. This study explores the strategies employed by Baznas Bekasi City to increase the number of muzakki and addresses challenges encountered during implementation. Using a descriptive qualitative approach, the research analyzes Baznas Bekasi City’s efforts through data gathered via observation, interviews, and documentation. The findings reveal that strategies are based on SWOT analysis, emphasizing strengths such as official institutional status, a broad network, diverse programs, and a commitment to transparency. Opportunities include growing religious awareness, collaboration with organizations, technological innovation, and active public engagement through events and campaigns. These strategies have collectively driven the steady increase in the number of muzakki in Bekasi City.

Digital innovation has become a crucial catalyst for the transformation of the ship agency services sector, particularly within the Port of Batam. This paper seeks to examine the perceptions of diverse stakeholders, including shipping agents, vessel owners, and local authorities, regarding the integration of digital innovations into ship agency services. Employing a combination of qualitative and quantitative methodologies, this research collects data through surveys and in-depth interviews with pertinent stakeholders. The results reveal that although challenges exist in the adoption of technology, a substantial majority of stakeholders acknowledge the considerable advantages of digital innovation, such as enhanced operational efficiency, improved transparency, and cost reduction. This study aims to provide insightful perspectives for policymakers and industry professionals in crafting more effective strategies for the deployment of digital innovation in the ship agency domain.

Recruitment of State Civil Apparatus (ASN) in Indonesia has undergone significant transformation in recent years. The process that was previously dominated by manual mechanisms has now shifted to a digital-based system through the SSCASN platform. This article analyzes the implementation of ASN recruitment in 2024 with an emphasis on transparency, efficiency, and the challenges faced. Using a descriptive-qualitative approach, this article provides insight into how ASN recruitment can continue to be improved to meet the needs of public services in Indonesia.    

Accounting records are an important part of every BUMDes, but many still do it manually and do not have financial reports. To overcome this, the community service team plans to provide support to Wotanmas Jedong Village through financial literacy training and accounting methods. This training is intended for BUMDes administrators and village treasurers, with routine assistance in each business unit. Evaluation findings show that participants' understanding is getting better, and they can now identify assets and organize financial data more neatly. In order to increase the effectiveness of the program, it is recommended to use an integrated accounting application and additional training related to asset management and accounting technology. Thus, this training not only develops the skills of BUMDes managers, but also ensures transparency and accountability in financial operations in line with applicable accounting standards.

This research is motivated by the fact that the Ciamis Regency Inspectorate apparatus has not performed well in carrying out supervision in accordance with the Regulation of the Minister of Home Affairs Number 61 of 2019. In the Ciamis Regency Inspectorate, this can be seen from the results of the Ciamis Regency Inspectorate performance report, several problems were found. The purpose of this study is to determine the strategy for improving the performance of the apparatus in implementing supervision at the Ciamis Regency Inspectorate. This study used a descriptive method with a qualitative approach. The informants in this study were 4 people, namely the Inspector, Secretary of the Inspectorate, Head of Planning and Programs and representatives of regional inspectors. Data analysis was carried out on data collected from both observation and interview results. The data analysis stage was carried out with qualitative analysis. The results of the study showed that: 1) The performance of the apparatus at the Ciamis Regency Inspectorate was not optimal, this was because the Inspectorate as one of the supervisory institutions responsible to the Regent had not been able to create transparency, objectivity, more effective supervision efficiency, and more accumulative and accountable. Therefore, the Inspectorate is not only faced with the problems of functional tasks but also with coaching tasks. 2) The implementation of supervision in carrying out its activities as a supervisor of the implementation of regional government cannot be separated from the factors that influence the implementation of the supervisory function carried out on the implementation of regional government. These factors are: internal factors, namely the number of supervisory officers is still limited, and external factors, namely the availability of many mandatory tasks that must be carried out and negligence of the object of inspection. 3) The Inspectorate as an internal supervisor is required to make a major contribution to improving the quality of the implementation of Regional Government, but on the other hand, its capacity is not yet sufficient to carry out its main tasks and functions with various problems and limitations.

This article discusses the concept of buying and selling from the perspective of muamalah fiqh and its implications for sharia economics. Buying and selling, as one of the most common economic transactions, has a strong legal basis in muamalah fiqh which regulates the principles of justice, transparency and certainty in trade. This research identifies various forms of transactions that are permitted and prohibited in sharia, as well as legal conditions for buying and selling. Through a normative analysis approach and case studies, this article also explores the impact of applying the principles of muamalah fiqh on sharia economic growth, including how sharia-compliant transactions can increase public confidence in business, encourage the growth of small businesses, and create more equitable prosperity.

The concept of gharar in Islamic jurisprudence refers to uncertainty and speculation in transactions, which is prohibited due to its potential to cause loss and injustice. This study aims to examine the definitions, forms, and implications of gharar in modern economic transactions. Using a qualitative method with a literature review approach, data were collected from fiqh texts, books, and scholarly articlesThe findings indicate that gharar can be categorized into minor gharar, which may be tolerated, and major gharar, which is prohibited. Transactions such as conventional insurance and futures trading often involve gharar, but contemporary scholars provide boundaries to distinguish permissible uncertainty from prohibited uncertainty. Therefore, principles of openness, transparency, and clear agreements should be applied to avoid gharar in transactions.

This study aims to analyze the implementation of contractual budgeting and its impact on the development of government accounting system structure in Iraq. Amid the challenges facing the public sector in Iraq, the implementation of contract-based budgeting is considered essential to improve transparency, accountability, and efficiency in the management of state finances. This study used a survey approach to collect data from various government agencies in Iraq involved in budget planning and oversight. The results show that although the implementation of contractual budgeting can improve budget management and strengthen the government's accounting system, there are a number of barriers, including a lack of human resource capacity, information technology limitations, and regulatory discrepancies that still exist. This study recommends the need for policy updates and improved training and infrastructure to support the integration of contract-based budgeting in the government accounting structure in Iraq, to ensure the sustainability and effectiveness of public budget management

The Sumba Christian Church (GKS) Jemaat Makamenggit, located in East Sumba Regency, has a substantial number of congregants, including 425 members at the central Makamenggit church. Financial management activities, such as revenue from Children's Offerings (PA), Diakonia, and building funds, are still carried using notebooks and calculators. This method is not only time-consuming and also prone to recording errors and reduces transparency in financial reporting. This poses challenges in meeting regulatory requirements and maintaining the trust of the congregation and related stakeholders. In the current digital era, transparency and accuracy in financial reporting are essential needs. To address this challenge, a web-based information system which aims to speed up the process of calculating incoming and outgoing money and financial reporting. With this new system, the recording process, which typically takes 1-2 days, can be simplified to just 10-15 minutes. The use of a web-based system also provides real-time access to financial data for various stakeholders, such as church administrators, congregation councils, and supervisory bodies, regardless of geographical constraints. The proposed system will enable the church treasurer to manage church finances more efficiently, reduce reporting time, and meet applicable regulatory demands.In an effort to speed up the financial calculation process at GKS Makamenggit, this financial information system was developed using the waterfall method. It is hoped that the results of this research will help financial treasurers to manage incoming and outgoing finances and with this system, financial reporting will be more transparent and efficient.

Implementation of sharia accounting principles in company financial management is important in the current context of economic globalization. Literature studies show that these principles not only cover aspects of compliance with sharia law, but also emphasize transparency, fairness and sustainability in business practices. The application of sharia accounting principles aims to ensure that all company financial activities are in accordance with Islamic ethical values, such as the prohibition of usury, speculation and other unethical practices. This not only increases company compliance with religious laws, but can also increase trust from investors and the general public. Some of the main principles applied in sharia accounting include transparency in financial reporting, avoidance of usury, fairness in the distribution of profits and losses, as well as consideration of social and environmental aspects. By applying these principles, companies can create a business environment that is more sustainable and oriented towards the values ​​of justice. Literature studies also show that challenges in implementing sharia accounting include the lack of clear international standards, as well as complexity in the interpretation of principles that vary between countries. However, the long-term benefits of implementing these principles are expected to provide significant added value both in terms of finances and company reputation.

Industry in Indonesia plays an important role in ensuring transparency, accountability and compliance with sharia principles. This research aims to analyze the application of sharia accounting in sharia insurance companies in Indonesia, with a focus on financial reporting, revenue recognition, distribution of underwriting surpluses, and management of participant funds. The research method used is a qualitative descriptive approach through literature studies and interviews with related parties in several sharia insurance companies. The research results show that the implementation of sharia accounting in sharia insurance companies in Indonesia is in accordance with the Sharia Accounting Standards Guidelines issued by the Sharia Accounting Standards Board (DSAK) and the MUI National Sharia Council (DSN) Fatwa. Apart from that, the challenges faced include the need to increase human resources' understanding of sharia accounting and adapt to industrial developments. With the existence of a sharia accounting system that is transparent and compliant with sharia, it is hoped that it can increase public trust in sharia insurance in Indonesia.