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The application of the Know Your Customer (KYC) principles in the Indonesian banking sector plays a crucial role in preventing money laundering activities. KYC, which includes data collection, identity verification, transaction monitoring, and risk management, helps detect illegal activities as well as ensuring compliance with applicable regulations. This study aims to analyze the implementation of KYC as a measure for preventing money laundering in Indonesia and to evaluate the effectiveness of procedures applied by financial institutions. The research method used is a qualitative approach with a descriptive design through a literature review, which gathers and analyzes various written sources related to KYC and money laundering prevention. The findings of the study indicate that the implementation of KYC in Indonesia's banking sector is highly effective in detecting illegal activities and preventing money laundering. The money laundering case involving Rafael Alun Trisambodo illustrates how KYC procedures, such as transaction monitoring and careful data analysis, successfully uncovered money laundering practices and led to the prosecution of the perpetrators. With consistent and strict implementation of KYC, the banking sector can maintain the integrity of the financial system and prevent harmful abuses.

This research discusses the application of Sharia business ethics in the marketing strategy of Turqiy chocolate products. As a brand committed to Islamic principles, Turqy integrates Sharia ethical values, such as honesty, justice, and transparency, into every aspect of its operations and product promotions. This product marketing strategy is designed to meet the needs of increasingly selective Muslim consumers for halal and high-quality products. This research uses a qualitative approach with descriptive analysis, exploring how Turqiy applies Sharia principles in the packaging, communication, and distribution of its products. The research results show that the application of Sharia business ethics not only enhances consumer trust but also creates a competitive advantage in the global market. This article makes an important contribution to the development of the sharia marketing concept, especially in the food and beverage industry.

Agricultural companies play an important role in the Indonesian economy in utilizing agricultural land, which can be seen from the increase in data from the Department of Agriculture each year. Agricultural companies have assets in the form of animals or living plants that undergo biological transformation in their management activities. These assets in the form of animals and living plants are referred to as biological assets. Disclosure of information on biological assets has been regulated in PSAK 241 Agriculture, of course, has an impact on the presentation of financial statements of agricultural companies in Indonesia. This study aims to examine the effect of biological asset intensity, growth, and ownership concentration on biological asset disclosure. This study is a quantitative study with hypothesis testing. The type of data used is quantitative data in the form of financial statements of agricultural companies listed on the Indonesia Stock Exchange. The sample used in this study was 27 agricultural companies selected using purposive sampling techniques and data analysis techniques using multiple linear regression. The results of the study indicate that biological asset intensity, growth, and ownership concentration do not affect biological asset disclosure.  

The VUCA (Volatility, Uncertainty, Complexity, Ambiguity) era has changed the way businesses operate, including in the realm of E-Commerce. These changes raise new challenges, such as intense competition, market uncertainty, and the need for rapid adaptation. In this context, Islamic business ethics offers relevant and adaptive guidance through values ​​such as honesty (ṣidq), justice (ʿadl), responsibility (amānah), and transparency (shafāfiyyah). This research aims to analyze the application of the Islamic business ethics perspective in E-Commerce operations in the VUCA era. This article uses a qualitative approach, with a library research method to integrate Islamic ethical principles. The research results show that the application of Islamic business ethics can strengthen consumer trust, increase operational stability, and create a sustainable business model amidst uncertainty. This article concludes that the integration of Islamic business ethical values ​​is not only relevant but also provides innovative solutions to answer the challenges of the VUCA era.

This research examines the implementation of Islamic business ethics in the practice of buying and selling in the marketplace. The background is the rapid growth of the marketplace as a digital innovation that facilitates buying and selling transactions, but still presents challenges such as dishonesty, unfairness, and non-transparency. This research uses a literature review-based qualitative method to explore the principles of Islamic business ethics such as tawhid, justice, responsibility, and honesty in the context of marketplaces. The findings show that the application of Islamic business ethics can create a more transparent, fair, and sustainable business ecosystem. Platforms such as Tokopedia, Shopee, and Bukalapak have adopted these principles through review, return, and product verification systems. The research results provide a practical contribution in building a digital marketplace that is aligned with sharia values, supports global economic sustainability, and increases consumer trust.

As the times develop, there will be many new things that emerge because humans will continue to innovate in line with the development of human thought, so to compensate and keep humans from running or getting out of their nature, religion is present to provide binding rules. The writing of this journal aims to find out the rules of contemporary muamalah fiqh as well as to find out what the role of contemporary muamalah fiqh is in the development of sharia-based businesses. The research methodology used in this research is descriptive qualitative research using the library study method (library research) Data collection in this study using the library study method related to theoretical studies and several references that will not be separated from scientific literature. The results of this study are an introduction to contemporary muamalah fiqh such as understanding, scope, rules of fiqh and the object of study of contemporary muamalah fiqh, as well as the role of contemporary muamalah fiqh in sharia-based business development.

The purpose of this study was to analyse the effect of brand image and price on customer loyalty of Mie Gacoan in Lippo. The method used was a questionnaire distributed to 100 respondents. The results of the analysis show that brand image is good for price and customer loyalty. This research recommends Mie Gacoan to maintain its brand image and consider an attractive pricing strategy.

This study examines the strategic role of Sharia Financial Institutions (LKS) in supporting economic growth and community empowerment in Medan City. Using a qualitative approach, this study highlights the contribution of LKS in empowering micro, small, and medium enterprises (MSMEs), increasing Islamic financial literacy, and financial inclusion. Results show that LKS have an important role in strengthening the community's economy despite facing challenges such as lack of literacy, limited digital services, and minimal government support. Development strategies include improving accessibility, socialization, product innovation, and government policy support. The findings confirm the importance of strengthening the role of LKS to encourage sustainable sharia-based economic growth in Medan City.

In Indonesia, the increasing consumer behavior is caused by globalization and a culture of materialism, which poses significant moral and economic challenges. The purpose of this research is to explain how Islamic business ethics influence the consumer behavior of society. This study uses library research with a descriptive method. This involves literature research related to journals, books, and scientific articles. Research shows that Islamic business ethics, based on Sharia values such as justice, balance, and social responsibility, can serve as a useful foundation for transforming consumer behavior to be more rational and aligned with needs. The results show that the values of Islamic business ethics should be incorporated into economic policies, education, and business practices in Indonesia to create a more prosperous and moral society.

This research aims to determine and analyze the influence of demographic factors consisting of a person's income level, education level and age on the financial literacy level of MSME actors in Sarolangun district. The method used in this research is a quantitative method, and the data analysis method used is the coefficient of determination test. The sample in this study was ninety-five respondents by distributing a Likert scale questionnaire. The research results show that 51.6% of respondents fall into the high level of financial literacy category, and 48.4% of respondents fall into the moderate financial literacy category. There is a positive and significant influence between income level (X1) on financial literacy (Y). This is proven by the t value of 2,543 t table > 1.986 and the Sig value of 0.013 < 0.05, which means that H1 is accepted and H0 is rejected. Education level (X2) shows that it has a positive and significant influence on financial literacy (Y). This is proven by the calculated t value of 8.932 t table > 1.986 and the Sig value of 0.001 < 0.05, which means that H1 is accepted and H0 is rejected. Age (X3) shows that it has a positive and significant influence on financial literacy (Y). Proven by the calculated t value of 2.216 t table > 1.986 and the Sig value of 0.029 < 0.05 which means that H1 is accepted and H0 is rejected. Income level, education and age simultaneously influence financial literacy. It is known that the significance value of X1, so it can be concluded that H1 is accepted and H0 is rejected. The influence of these three variables is 62% and the remaining 28% is influenced by other variables outside this research.

Academic burnout is common among students, especially students who attend boarding schools. Academic burnout is a situation experienced by students due to excessive academic demands and a feeling of no longer being able to accept academic tasks, characterized by emotional and physical exhaustion, cynicism, and decreased academic confidence. This study aims to determine: (1) the effect of self-regulated learning on learning motivation; (2) the effect of peer support on learning motivation; (3) the effect of self-regulated learning on academic burnout; (4) the effect of peer social support on academic burnout; (5) the effect of learning motivation on academic burnout; (6) the effect of self-regulated learning on academic burnout through learning motivation; (7) the effect of peer social support on academic burnout through learning motivation of class XI boarding school students at Madrasah Aliyah, Sleman Regency.This study is a causal associative study with a quantitative approach. The population in this study were 1,023 students of class XI boarding school at Madrasah Aliyah Sleman Regency in 2024 with a sample of 287 students determined by the two-stage random sampling technique. Data collection was carried out using a questionnaire and then processed using path analysis.The results of the study show that: (1) self-regulated learning has a significant positive effect on learning motivation; (2) peer social support has a significant positive effect on learning motivation; (3) self-regulated learning does not have an effect on academic burnout; (4) peer social support has a negative effect on academic burnout; (5) learning motivation has a negative effect on academic burnout; (6) self-regulated learning has a negative effect on academic burnout through learning motivation; (7) peer social support has a negative effect on academic burnout through learning motivation.

This study aims to analyze the influence of financial literacy, financial technology (fintech), and financial inclusion on the performance of micro, small, and medium enterprises (MSMEs) in Bandar Lampung City. Financial literacy is an important factor that allows MSMEs to understand financial products and services effectively. Meanwhile, fintech provides easy access to various financial services, which are expected to improve MSME operations. Financial inclusion, which involves accessibility of financial services for all levels of society, plays an important role in supporting the development of MSMEs.This type of research uses quantitative research with an ex-post-facto approach . The population of this study is MSME actors in Bandar Lampung City with a sample size of 106 MSME actors. The location of the study is in Bandar Lampung City. Data collection was carried out by distributing questionnaires. The validity of the instrument using the Person Product Moment correlation resulted in 53 items being declared valid. The reliability test of the instrument used Alpha Croncah ( α > 0.60), the results showed that all variables were declared reliable. The prerequisites for the analysis were tested through normality, multicollinearity and heteroscedasticity tests. Data analysis using multiple linear regression was used to test the effect of independent variables simultaneously on the dependent variable.         The results of the study show that: (1) there is a positive and significant influence of financial literacy on the performance of MSMEs in Bandar Lampung City which is quite large, namely if every 1 unit increase in financial literacy can increase MSME performance by 0.528 units . (2) There is a positive and significant influence of the FinTech variable on the performance of MSMEs in Bandar Lampung City which is quite large, namely if every 1 unit increase in the adoption of financial technology has the potential to increase MSME performance by 0.518 units. (3) There is a positive and significant influence on the financial inclusion variable on the performance of MSMEs in Bandar Lampung City which is smaller, namely an increase of 0.204 units . (4) There is a simultaneous and positive influence of financial literacy, fintech, and financial inclusion on the performance of MSMEs in Bandar Lampung City at a confidence level of 99%.

This research aims to analyze the influence of macroeconomics, capital and good corporate governance on the profitability of Islamic banks listed on the Indonesia Stock Exchange (BEI) during the 2020-2023 period, both partially and simultaneously. The approach used in this research is quantitative, with a population consisting of four sharia banks listed on the IDX, which were selected through a purposive sampling technique. The data source was obtained from the website www. idx. co. id, www. bps. go. id, and www. bi. go. id. Data analysis was carried out using multiple linear regression using SPSS version 25 software, with the significance level set at 0.05. Research findings show that overall, macroeconomics (X1), capital (X2), and GCG (X3) do not have a significant influence on bank profitability. Specifically, macroeconomics (X1) and GCG (X3) do not show a significant impact on profitability. On the other hand, the capital variable (X2) is proven to have a significant influence on profitability. For future research, it is recommended that the study period be expanded, considering that only one variable shows a significant effect. In addition, it is necessary to consider other factors that may also influence profitability beyond the variables analyzed in this study.

This study aims to analyze the contribution of Islamic economic policies to macroeconomic stability in Indonesia through various Islamic financial instruments. The results show that Islamic economic policies, including Islamic banking, zakat, waqf, and sukuk, play a significant role in supporting economic stability and fostering real sector growth. Profit-sharing financing offered by Islamic banking, for instance, provides a fairer and more flexible alternative compared to conventional systems. Furthermore, wealth redistribution instruments such as zakat and productive waqf have proven to help reduce poverty and improve community welfare. However, challenges remain regarding the low financial literacy of Islamic finance and the lack of infrastructure supporting its implementation. This study suggests the need for strategic steps to strengthen Islamic financial literacy, enhance digital technology, and strengthen collaboration between the government, Islamic financial institutions, and society in promoting inclusive and sustainable Islamic economic growth.

Pekon Kampung Baru is a pekon with the majority of people having livelihoods as farmers, so that the community's economy only relies on agricultural products to meet their needs. Pekon Kampung Baru has tourism potential in the form of a waterfall that can be managed so that it becomes a competitive tourism to attract tourists and have an impact on improving the economy of the Pekon Kampung Baru community with a planned and structured management pattern so that the potential utilised can develop optimally. In this study the authors used methods of collecting, processing, and analysing data with the type of research that is qualitative. The data collection includes interviews, observation, and documentation. The process of community economic empowerment through the management of the Way Lalaan waterfall tourist attraction, there are several stages in it, namely the capacity building stage, and enrichment. the conclusion of managing the Way Lalaan waterfall tourist attraction through the Way Lalaan Tourism Awareness Group is carried out with the following four stages, namely: Capacity Building, Institutional Strengthening, and Provision of Economic Business Facilities.

The application of the Behaviorally Anchored Rating Scale (BARS) method in employee performance assessment has been shown to increase the objectivity and accuracy of evaluations in various organizations. The BARS method assesses performance based on specific behaviors related to a particular task, thereby reducing subjectivity in assessment. Recent research by Hia et al. (2024) shows that the integration of the BARS method with a web-based system can facilitate the process of assessing and reporting employee performance. In this study, the BARS method was applied to identify factors that affect employee performance, while the web-based system helped to summarize assessment data efficiently. In addition, research by Rouza and Yanto (2020) at Pasir Pengaraian University developed a web-based Employee Performance Assessment Information System (SIPENTAJA) using the BARS method. This system makes it easier for leaders to assess and report employee performance quickly and accurately. Thus, the application of the BARS method integrated with a web-based system at di PT XYZ, Indonesia, is expected to increase the objectivity of employee performance assessments,facilitate the evaluation process, and support better decision making in human resource management.

Performance assessment is very important for a company when it comes to making decisions. Performance assessment can also affect employee motivation and commitment at work and can affect the criteria for promotion. In general, some companies use a performance assessment system that is subjective and is considered less effective because there is no standard, making employees feel less fair in terms of assessment. To overcome these problems, it is necessary to design an assessment system with the Behaviorally Anchor Rating Scale (BARS) method because this method is more objective in matters that need to be assessed. It is hoped that this BARS method can assess all employees more objectively and fairly and can affect the motivation of employees to be more active in work.

Baitul Maal Wat Tamwil (BMT) is a sharia-based microfinance institution that plays a role in providing financing to the community, particularly micro-entrepreneurs, to help them avoid reliance on loan sharks. This study focuses on the implementation of the murabahah contract at BMT As'adiyah Sengkang, using a descriptive qualitative approach through interviews, observations, and document analysis. The findings indicate that the murabahah contract is implemented based on the principles of Islamic justice, involving transparency in pricing and profit margins while ensuring that transactions are conducted voluntarily. The financing mechanism includes customer eligibility surveys, financial capacity analysis, and the determination of fair profit margins. This murabahah contract significantly benefits the local economy by facilitating access to interest-free financing without late payment penalties. In conclusion, the implementation of the murabahah contract at BMT As'adiyah Sengkang aligns with sharia values, supports the economic empowerment of the Muslim community, and contributes to the growth of sharia-based financial inclusion at the local level.

The birth of various Islamic financial institutions (LKS) shows that Islamic teachings cover the economic scope, including cooperatives in the form of Islamic finance These Islamic teachings must absolutely be obeyed and guided by all Muslims in making daily life activities, including in transaction and investment activities, Mashlahah refers to all forms of benefits or goodness that can bring prosperity to individuals and society in general.  without ignoring sharia values. For manufacturers of mashlahah formulations, it is an important challenge in carrying out production activities that not only pursue material profits, but also contribute to economic sustainability, social justice, and environmental preservation Qualitative descriptive research is aimed at describing and describing existing phenomena, both natural and man-made, that pay more attention to the characteristics, quality, and linkages between activities. In addition, descriptive research does not provide treatment, manipulation or alteration to the variables studied, but rather describes a condition as it is. The only treatment given is the research itself, which is carried out through observation, interviews from competent sources in their fields The imbalance between profits and benefits is one of the fundamental issues in the formulation of mashlahah for producers who are faced with pressure to maximize profits in a short time, which sometimes has the potential to sacrifice the principles of benefits caused by several factors, such as adopting strategies that are oriented towards short-term profits to meet financial targets or pressure from shareholders. As a result, the benefits are often overlooked. The imbalance between profits and benefits is an important problem for sharia-based cooperatives that lack understanding of the principles of mashlahah in Islamic business, such as avoiding riba and using a clear profit-sharing system on every transaction

This study aims to analyze factors that influence fraud disclosure . Fraud, or fraudulent acts, have become a significant problem in various sectors in Indonesia, especially with the dominance of corruption cases. This widespread corruption has a negative impact on the country's economy and public trust in institutions. Previous studies have shown that forensic audits, with an analytical approach to financial evidence, and investigative audits, which focus on thorough investigation procedures, significantly contribute to fraud disclosure. The professionalism of auditor judgment plays a role in ensuring that audit decisions are based on accurate analysis, while auditor independence is important to maintain integrity and objectivity in carrying out audits. In addition, internal control helps prevent and detect fraud early on. This study uses a qualitative method with a literature review approach sourced from trusted journals and scientific publications. The results of the study show that the integration of these factors can increase the effectiveness of fraud disclosure. These findings also emphasize the importance of implementing modern technology, such as big data analytics and artificial intelligence, to strengthen the audit system. The conclusion of this study suggests the importance of a combination of various audit elements to support better organizational oversight. The results of this study indicate that forensic audits, investigative audits, professional judgment, auditor independence, and internal control have a positive effect on fraud disclosure.