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This study aims to explore the implementation of the Balanced Scorecard (BSC) through the digital system "MyCore" in measuring and improving employee performance at Bank BRI Unit Sokaraja Tengah. Using a descriptive qualitative approach, data were collected through semi-structured interviews with key informants, observations of work practices, and analysis of internal documents (performance reports, SOPs). Data analysis was carried out through data reduction, data presentation, and drawing conclusions with verification through source triangulation. The research findings indicate that the "MyCore" system integrates four BSC perspectives (finance, customer, internal business process, learning & growth) with specific performance indicators that affect incentives and career development. The financial and customer perspectives appear to have a strong emphasis, reflected in the direct impact on incentives and bonuses. The implementation of internal business processes is supported by standardization through MyCore and technology adoption. The importance of the learning and growth perspective is realized through regular training programs and bootcamp interventions for low-performing employees, which have proven effective in improving subsequent evaluation scores. In general, the implementation of the BSC via MyCore creates a structured, transparent, and adaptive assessment mechanism, encouraging productivity and professionalism. The implications of this study emphasize the importance of a transparent performance evaluation system that has a direct impact on career development and incentives, while also demonstrating the effectiveness of structured interventions in improving employee performance at the micro banking unit level.

Mahr in Islamic marriage plays a significant role as a symbol of commitment, respect, and protection of women's rights. This study aims to analyze the urgency of mahr in Islamic marriage, from the perspectives of Islamic law, the responsibilities of men, and the protection of women. Using a literature review approach, this research explores relevant literature on mahr in the context of Islamic law, hadith, and the views of scholars regarding the meaning and purpose of mahr. The results show that mahr is not only a financial obligation but also a deep form of respect and commitment between partners. However, in contemporary social practices, there are deviations in the understanding of mahr, which is often viewed as a status symbol or materialistic transaction. This study concludes that to maintain the values of Islam in marriage, the understanding of mahr must return to the essence taught by Islam, which is as a form of responsibility, simplicity, and respect for women.

This study compares conventional and Islamic pawnshops from the perspective of Islamic Economic Law. Utilizing a qualitative descriptive approach, data were collected through literature reviews and interviews with practitioners. The findings indicate that Islamic pawnshops employ contracts such as rahn, ijarah, and qardh, aligning with Islamic jurisprudence, whereas conventional pawnshops operate based on interest-bearing loans. The study underscores the importance of promoting sharia-compliant financial services to ensure fairness and justice in economic transactions.  

This study aims to comprehensively examine the role of women in agricultural economic development through three main focuses: women's real contribution in agricultural economic activities, structural and socio-cultural barriers that limit their participation, and empowerment strategies to realize a more inclusive agricultural economy. The background of this research stems from the reality that although women play a significant role in various aspects of agricultural production and resource management, recognition of their contribution is still structurally and culturally limited. This research uses a descriptive qualitative method with a library research approach, which utilizes primary sources such as official government documents and reports of international institutions, as well as secondary sources in the form of relevant scientific literature. Data were collected through a systematic search of digital databases, then analyzed using content analysis techniques to identify key themes related to the roles, barriers and strategies for empowering women in the agricultural economy. The results show that women have concrete contributions in production activities, processing of agricultural products, and financial management of farm-based households. However, their participation is still hampered by patriarchal structures, limited access to resources (such as land, capital, and training), and social norms that tend to marginalize women's role in decision-making. Effective empowerment strategies include strengthening women's capacity through education and skills training, forming women's farmer groups, and advocating for policies that support gender equality in agricultural development. In conclusion, the role of women in the agricultural economy is not only relevant but also crucial in promoting food security and sustainable rural development. Therefore, the integration of gender perspectives in agricultural policy is an urgency that cannot be ignored.

This study explores the thoughts of Zaid bin Ali on credit transactions within the framework of economic justice in Islam. The research addresses key issues related to fairness, transparency, and ethical considerations in credit transactions, particularly in avoiding exploitation and ensuring mutual benefit. The study aims to analyze Zaid bin Ali’s perspectives on economic justice and their relevance to contemporary Islamic finance. Using a qualitative approach, this research employs library research methods by examining classical Islamic texts and scholarly interpretations. The findings reveal that Zaid bin Ali emphasized fairness in credit transactions by advocating for clear contractual terms, the prohibition of usury (riba), and the importance of ethical responsibility among transacting parties. His views align with the broader Islamic economic principles that seek to promote justice, balance, and social welfare. The study contributes to the discourse on Islamic economic thought by highlighting the relevance of classical Islamic perspectives in addressing modern financial issues. These findings can serve as a foundation for developing fairer and more ethical financial practices in contemporary Islamic banking and finance.

Drivers who frequently experience fictitious orders face significant psychological impacts. Stress and frustration are common reactions when they have to face situations where they have used time and resources to respond to orders that are not taken or canceled without clear reasons. The research methodology used in this study is a qualitative approach with a case study method. The qualitative approach was chosen because it aims to understand in depth the legal impact of combining sales and purchase agreements and debts on fictitious online motorcycle taxi order transactions, especially from the perspective of online motorcycle taxi drivers. The case study method was chosen because it allows researchers to investigate in depth one particular case, namely online gofood drivers in Desa Tengah, Pancur Batu, who experienced financial losses due to fictitious orders. Based on the findings of this study, it can be concluded that fictitious orders in online motorcycle taxi services, as analyzed in the context of combining sales and purchase agreements and debts according to Islamic jurisprudence, have significant impacts both in terms of law and psychology. Legally, this practice violates the principle of a valid contract according to the fiqh of Al Masyqhul la Yusyghal, because it involves elements of fraud that are detrimental to drivers. Psychologically, drivers experience stress, frustration, and anxiety that have the potential to disrupt their overall well-being.

This study discusses the construction system in Japan from the perspective of Sharia business management. Japan is known for its high construction standards, advanced technology, and disciplined work system. The study aims to analyze how Sharia business principles can be applied in the construction industry in Japan, particularly in workforce management, finance, and business ethics. Using a qualitative descriptive method, this research explores the firsthand experiences of construction workers in Japan and the policies that support Sharia business practices in the industry. The findings indicate that there are opportunities to implement Sharia concepts in human resource management and financial transparency.

This study aims to analyze the level of students' understanding of trading activities from an Islamic perspective. The research method used is quantitative descriptive with data collection techniques through distributing questionnaires to 107 students of the Faculty of Economics and Business at the Indonesian Education University. The results of the study indicate that the level of respondent achievement (TCR) is in the high category in terms of understanding the definition of trading (84.35%), the principles of transparency and fairness in transactions (88.32%), and the obligation of zakat on investment results (81.07%). However, in terms of risk management (52.57%) and decision making influenced by emotions (57.71%), students' understanding is still in the moderate category. These findings indicate an imbalance in understanding the main aspects of sharia trading activities. Therefore, this study emphasizes the importance of increasing sharia financial literacy through comprehensive educational programs and curricula in order to form investment behavior that is not only rational but also in accordance with ethical and just Islamic principles.

A signature is a signature that represents a symbol as a result of a statement or a statement, a product whose development has been very rapid, and has become increasingly popular, an information technology and electronics company which is increasingly popular. With that, the Ellektronilk transaction was born and the use of ElleKtronilk's signature process as an aspect human error. So from iltul pelrlul pelnyelsulailan dulnila dilgiltal telrkailt konselp cybelr notary in ellelktronilk transactions. Ilnil research examines the effectiveness of ellelktronilk's signature in the notary cybelr concept meldnulrult prelsfelktilf pelrmeln komilnfo number 11 of 2022 and implements the research meltodel yulrildils normilvel yailtul sulatul development towards hulkulm problems from the perspective of the US implementation of legal regulations that are valid, article 15 paragraph (3) UlUlJN which regulates that notaries There are also other laxities that are regulated in the regulation of regulations. One of them is the ability to sell transactional financial assets carried out through e-Notary (el-Notary) which ultimately results in deeds of ilkrar, waqf and airplane mortgages. Telrbult legal regulations can be taken from UlUl ILTEl as a legal stand to support the implementation of el-Notary in carrying out electronic transactions. The ability to complete an Otelnilk deed as well as to sign it personally as a legal agreement between Common Law and Civil Law Notaries, between Cybelr Notary and Ellelktronilk Notary. The three things that have been developed have resulted in a formalized renewal strategy produced in a complete, reliable, reliable and safe system through a collaborative strategy developed by several companies or companies using the company's technology team. telmul, selkalilguls' harmony and practice in carrying out the position of notary in Ilndonelsila. The resulting conclusion is that Ellektronilk's signature strength in the notary cybelr concept in the Pelrmeln Komilnfo prelsfelktilf number 11 of 2022, still has no strong legal strength.

This research aims to determine the financial management process of Bumi Serdang village in the perspective of Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management. This research is a type of descriptive research with a qualitative approach, namely the researcher conducted interviews with informants who were directly involved with activities in Bumi Serdang Village. Researchers used observation, interview and documentation data collection techniques as well as data analysis. The results of the research show that financial management in Bumi Serdang Village is as follows: (1) Financial management planning for Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency, namely the Village Secretary prepares a financial draft of village regulations regarding the Village APBDesa based on the RKPDesa. (2) Implementation of financial management in Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency, namely related to all village revenues and expenditures in the context of implementing village authority, carried out through the Village Cash Account. (3) Administration of the financial management of Bumi Serdang village, Tungkal Ilir District, Banyuasin Regency is carried out by Berdahara Village. (4) Reporting on the financial management of Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency, namely the Village Head submits a report on the realization of APBDesa implementation to the Banyuasin Regent in the form of a first semester report and a year-end semester report no later than the beginning of the year in accordance with the perspective of Permendagri No. 20 of 2018. (5 ) Accountability for the financial management of Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency. The Village Head submits an accountability report on the realization of APBDes implementation to the Regent of Banyuasin at the end of each fiscal year.

Budget planning in Islamic educational institutions is a crucial factor in ensuring the sustainability and effectiveness of financial management. This article analyzes the strategies for preparing budget plans in Islamic educational institutions from operational and technical perspectives. Proper planning ensures the optimal allocation of resources to support the learning process, facility maintenance, and quality improvement in education. This study highlights the importance of transparency, accountability, and the use of performance-based approaches in budget management. Additionally, government regulations, stakeholder involvement, and the utilization of technology are key factors in enhancing the efficiency and effectiveness of budget planning in Islamic education. The findings of this study are expected to provide insights for Islamic education administrators in developing a more structured and sustainable financial strategy.

Nikah siri is a marriage conducted without official state registration, resulting in significant legal implications for women and children. Religiously, this type of marriage is considered valid; however, from the perspective of state law, the lack of official registration causes women to lose their rights as wives, such as financial support, inheritance rights, and legal protection within the household. Additionally, women in nikah siri marriages do not have a strong legal basis to file for divorce or claim their rights in court. Meanwhile, children born from nikah siri marriages only have a civil relationship with their mother, making it difficult for them to obtain a birth certificate that includes their father's name, inheritances, and rights to care and education from their father. This study aims to analyze the impact of nikah siri on women's and children's rights from a legal perspective and examine the role of itsbat nikah as a legal instrument in providing certainty and protection for affected women and children. This research employs a literature study method with content analysis of various legal texts and related regulations. The findings indicate that the absence of official registration for nikah siri leads to legal uncertainty, resulting in the loss of various rights for women and children. Itsbat nikah serves as a crucial solution to provide legal recognition and protection for those affected. Therefore, official marriage registration is essential to prevent various legal issues that could harm women and children within Indonesia’s legal system.

Health is a basic human need, so it requires high awareness so that people maintain their health. One way to protect yourself and your family from the financial risks arising from health care costs is by having health insurance. The impact of this insurance provides protection against possible future losses and invests part of the funds collected from policyholders. Health insurance is important not only for reducing the financial burden of health services but also for ensuring that individuals have access to timely and quality medical care. The purpose of this theoretical study is to determine the impact of health insurance on the utilization of health services from a public health perspective. The method used is a theoretical study, which analyzes existing theories and previous research to understand the effects of health insurance. This approach is intended to draw conclusions regarding how insurance affects public health and health service usage. The results of this theoretical study indicate that, from a public health perspective, health insurance has a positive impact in various ways. It helps reduce the risk of disease, minimizes the economic burden when individuals fall ill, reduces financial risks, provides peace of mind, and facilitates access to quality medical services. Furthermore, insurance contributes to preventive care and early treatment. Accessibility to health services is identified as a crucial factor in enhancing the positive impact of insurance on the welfare and health of the community in Indonesia.

This study aims to measure the business performance of CV XYZ through the perspectives of finance, customers, internal business processes, growth and learning of the balanced scorecard method at CV XYZ in 2023. The data used is primary data, in the form of data from interviews with CV XYZ managers or those who have authority over CV XYZ business performance data. The results of the study can be concluded that based on research on the financial perspective, the results of the calculation of current ratio, revenue growth, debt to total assets, debt to equity, return on equity, return on assets and net profit margin get “good” criteria. In the customer perspective, the results of the calculation of customer retention get “sufficient” criteria, while the results of the calculation of customer acquisition and customer complaints get “good” criteria. In the internal business process perspective, the results of the calculation of minimize error rate and rework, and agreements with third parties get the “good” criteria. In the growth and learning perspective, the results of the calculation of employee retention get the criteria “sufficient”, employee training gets the criteria “good” and absenteeism gets the criteria “not good”.

This study aims to assess how financial performance influences stock returns amid political uncertainty, specifically during the 2024 general election in Indonesia. The focus is on understanding the impact of various financial performance indicators on the stock returns of property and real estate firms listed on the Indonesia Stock Exchange. A sample of 64 companies was observed during two critical periods: the pre-election period in the fourth quarter of 2023 and the post-election period in the second quarter of 2024. To analyze the data, the study employed an event study approach, utilizing multiple regression analysis to identify the relationship between financial performance and stock returns, and paired sample t-tests to compare pre- and post-election performance. The findings revealed that prior to the election, the variables Return on Assets (ROA), Debt to Equity Ratio (DER), and Revenue Growth did not significantly affect the stock returns of property and real estate companies. However, after the election, only ROA was found to have a significant impact on stock returns, while DER and Revenue Growth continued to show no effect. A comparative analysis of the two periods indicated no significant differences in the financial performance variables (ROA, DER, and Revenue Growth) between the pre- and post-election periods, yet a clear shift in stock returns was observed. This study contributes to the literature by offering a fresh perspective on how political uncertainty affects stock returns, using the framework of signaling theory, trade-off theory, and market efficiency theory to interpret the results.

This study investigates the relationship between corporate social responsibility (CSR) and the profitability of businesses in Nigeria, using secondary data from the annual reports and financial statements of ten (10) randomly selected companies over the period from 2019 to 2024. The study aims to explore how CSR practices impact the financial performance of companies, specifically examining the Profit After Tax (PAT) as a measure of profitability. Ordinary Least Squares (OLS) regression analysis is employed to analyze the data and establish the connection between CSR activities and company performance.The findings of the study show that the companies in the sample allocated less than 10% of their annual profits to CSR initiatives. This suggests that while some companies engage in CSR, their contribution remains relatively small in proportion to their overall profitability. The coefficient of determination reveals that changes in CSR activities have a significant impact on the variations observed in the performance of these companies, particularly in terms of PAT. Furthermore, the study highlights the need for stronger regulatory frameworks to enforce CSR practices. It recommends that the Nigerian government introduce laws and regulations that require firms to allocate a portion of their profits to social responsibility, ensure transparency in social accounting, and address social costs effectively. The study emphasizes that by improving CSR engagement, businesses can contribute to national development while enhancing their long-term financial performance.

The increase in phishing crimes during the COVID-19 pandemic has been influenced by various factors, including weak social control, lack of cybersecurity education, and technological disparities. This study aims to analyze the rise of phishing crimes from a criminological perspective, focusing on Social Control Theory and Differential Association Theory. Using a qualitative approach, this research examines how phishing offenders learn and operate within social groups. The findings indicate that phishing is not only motivated by financial gain but also intellectual satisfaction and organized criminal activities. Moreover, regulatory challenges persist, as existing laws such as the Electronic Information and Transactions Law (UU ITE) face enforcement limitations due to gaps in law enforcement capabilities. Strengthening cybersecurity awareness, enhancing digital literacy, and improving legal frameworks are crucial to mitigating phishing crimes. Future research should explore quantitative analyses of phishing trends and the effectiveness of policies in addressing cybercrime.

This study analyzes the implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) at Alfapro Stationery. The analysis results indicate that Alfapro Stationery has applied several basic principles of SAK EMKM in preparing its financial statements, such as recognizing fixed assets based on acquisition costs, recording inventory, and recognizing revenue and expenses. The financial statements prepared include the statement of financial position, income statement, and notes to the financial statements, supported by a computer-based accounting system (AIO System) that helps generate automatic financial reports every month, thereby increasing accuracy and transparency. However, Alfapro Stationery has not been able to separate personal and business assets, violating the "Separate Economic Entity" concept, which is fundamental in preparing financial statements according to SAK EMKM. Although the company's financial statements formally appear to meet the requirements of SAK EMKM, the lack of clear separation between personal and business assets indicates non-compliance with the standard. Further research can focus on a more in-depth analysis of the effectiveness of the internal control system, evaluating the impact of the latest technology on store operations, better human resource management strategies, and comparative studies with other UMKM that have best practices. This aims to provide broader perspectives and innovative solutions to be implemented at Alfapro Stationery.

These studies aim to determine which rules apply to the criminal act of currency counterfeiting. According to this perspective, a unique regulation governing the flow and counterfeiting of rupee currency is necessary for the development and strengthening of the financial sector. Standard research methodology based on statutory regulations is the methodology used. To answer legal problems, this approach uses research methods that examine and analyze the law as a basis. This can be in the form of criteria, rules, principles, theories and other literature. The results of the study show that legal regulations are in place to deal with currency counterfeiting, the weaknesses lie in a lack of understanding and tools to detect them and a lack of coordination between society and related institutions as well as a weak understanding of the law in society.    

This study examines profitability determinants of Indonesian manufacturing firms, emphasizing sustainable practices. Using a systematic literature review and regression analysis of secondary data from publicly-traded firms, the research analyzes the impact of financial factors (working capital, size, growth) and environmental considerations (green supply chain, sustainable finance) on profitability. Findings provide recommendations for firms, policymakers, and stakeholders to enhance profitability and environmental sustainability amidst climate change challenges.