Publication Search

Installment Credit with Fiduciary System at Pegadaian (Pawnshop) is quite popular among the public, especially for small and medium enterprises, as it provides easy and fast financing services. The purpose of this study is to understand the implementation of the Fiduciary System Installment Credit Agreement at PT. Pegadaian Larantuka. The theoretical benefit of this research is to provide information for the development of legal knowledge, particularly in the field of civil law regarding Fiduciary System Installment Credit at pawnshops, while the practical benefit is to contribute ideas and suggestions for relevant stakeholders, especially customers. The research method used is empirical research. The data used in this study are based on the relevance of the data sources, which include primary, secondary, and tertiary data. The results of the study indicate that the implementation of the fiduciary system installment credit agreement at PT. Pegadaian Larantuka is offered to individuals who have been running a business for at least one year. The process starts with the prospective customer applying for credit, followed by Pegadaian analyzing the applicant's profile. The prospective customer then completes the necessary requirements and signs an agreement form, binding both parties to a specific object. The factors hindering the proper implementation of the KREASI agreement are typically caused by the customer or debtor's default, which may result from financial issues, negligence, economic conditions, or other unforeseen circumstances.

Corruption is one of the most destructive social, political and economic problems in various countries. Corruption is also a serious problem faced by all countries in the world, and Indonesia is one of them. Corruption is not only an act that violates the law, but also violates moral values, destroys trust, and hinders domestic progress. Efforts to eradicate corruption in Indonesia have been carried out in various ways, but until now corruption still occurs in various ways and is carried out by different political parties and institutions. Corruption poses several dangers, including threats to society, individuals, the younger generation, politics and the country's economy. In Law Number 31 of 1999, criminal acts of corruption are classified into the following categories: financial damage, bribery, embezzlement from public office, extortion, fraud, procurement disputes, gratification. Eradicating corruption requires integrated law enforcement, international cooperation and harmonious regulations. Not only international cooperation, but increasing effectiveness in preventing corruption, community involvement is needed. Public participation in supervision and stricter law enforcement can create an anti-corruption system. By involving the community we can strengthen transparency and minimize acts of corruption

This study aims to analyze the implementation of the Interpretation of Financial Accounting Standards (ISAK) 35 in the preparation of financial statements at the People's Coalition for Fisheries Justice (KIARA) NGO and to evaluate the effectiveness of the SANGO Professional accounting software. This research is motivated by the need to enhance transparency and accountability in the financial management of NGOs in accordance with applicable accounting standards. The research method used is descriptive qualitative, with primary data obtained through interviews and participatory observation. Secondary data were taken from KIARA's 2023 financial statements. The results show that KIARA has successfully implemented ISAK 35 in the preparation of its financial statements since 2022. The use of SANGO Professional has helped KIARA in recording financial transactions in a more structured and systematic manner. Additionally, this software facilitates the management of complex financial data, thereby minimizing recording errors. The conclusion of this study is that the implementation of ISAK 35 has improved the accuracy and transparency of KIARA's financial statements. SANGO Professional is effective in supporting financial management, but there is a need for feature enhancements to better support the optimal implementation of ISAK 35.

This study aims to analyze cryptocurrency investment models in relation to the prevention of money laundering (Anti-Money Laundering/AML) activities. Cryptocurrency, as a growing form of digital investment, has garnered attention from regulators due to its potential money laundering risks. This paper explores preventive strategies that can be implemented within cryptocurrency investment systems, including the use of blockchain technology, KYC (Know Your Customer) procedures, and international regulations such as the Financial Action Task Force (FATF) guidelines. Through a qualitative method based on literature review and policy analysis, the study identifies investment models that can minimize money laundering risks while maintaining profitability for investors. These findings provide insights into the challenges and solutions in developing a safer cryptocurrency investment system that complies with AML regulations.

Fatwa DSN-MUI No. 4 of 2000 is a crucial guideline in Islamic banking practices in Indonesia, regulating the fundamental principles and operations of Islamic financial institutions. This study aims to analyze the implementation of the fatwa within the context of Islamic banking in Indonesia, focusing on the challenges encountered and potential solutions. The research methodology involves a qualitative approach with document analysis and interviews with Islamic banking practitioners. Findings reveal that while the fatwa provides clear guidelines, its implementation still faces several challenges, such as differing interpretations of Sharia principles and limited human resources. Proposed solutions include enhanced training for Islamic banking staff and the development of more effective supervision systems to ensure compliance with Sharia principles.

The detection of computer network attacks is becoming increasingly important as the complexity and frequency of cyber-attacks threatening information systems and network infrastructure continue to rise. These attacks may lead to severe consequences, including data breaches, service disruptions, and financial losses. To address these challenges, artificial intelligence techniques have become a major focus in the development of more effective, adaptive, and reliable intrusion detection systems. Among various classification algorithms, the C4.5 decision tree has demonstrated strong performance due to its simplicity, interpretability, and high classification accuracy. This study aims to apply the C4.5 algorithm for network attack detection using a comprehensive dataset that includes multiple categories of attacks and normal network activities. The proposed methodology consists of several stages, including data preprocessing, feature selection, decision tree model construction, and performance evaluation using standard metrics such as accuracy, precision, recall, and F1-score. Data preprocessing is performed to handle missing values, normalize data, and reduce noise, thereby improving the overall quality of the dataset and enhancing classification results. The experimental results indicate that the C4.5 decision tree algorithm effectively classifies network traffic into attack and normal categories with a satisfactory level of accuracy. The model successfully identifies attack-related patterns and highlights significant features that influence detection performance. Further analysis reveals that appropriate feature selection and parameter tuning significantly contribute to improving model reliability and robustness. This research provides a valuable contribution to the development of efficient, accurate, and practical network intrusion detection systems. The proposed approach is expected to strengthen information security frameworks and support proactive defense strategies against increasingly sophisticated cyber threats, thereby enhancing the protection of critical network infrastructures.

This study examines the interaction between conservative financial reporting and managerial incentives in decision-making, using a qualitative approach through a literature review. Conservative financial reporting plays a crucial role in enhancing the transparency and accuracy of information utilized by managers in the decision-making process. On the other hand, optimally designed managerial incentives can encourage managers to value and utilize the accounting information presented conservatively. The findings indicate that accounting conservatism can reduce the risk of inappropriate decision-making, although it may also pose potential risks of avoidance towards necessary investments for company growth. This research provides insights into the importance of balancing the implementation of conservative financial reporting and managerial incentives, as well as its implications for corporate performance. The results of this study are expected to serve as a reference for company management in designing more effective incentive systems and reporting.

The integration of health insurance with Fixed Deposit Receipts (FDR) and Deposit Pension Schemes (DPS) represents a significant innovation in the banking sector, offering new opportunities for financial institutions, insurers, and consumers. This paper explores the potential of merging health insurance with FDR/DPS schemes, focusing on how such integration can enhance financial inclusivity and healthcare accessibility, particularly in developing countries.  The study outlines the theoretical framework supporting this integration and analyzes the associated challenges, including regulatory and operational barriers.  It also highlights the potential benefits for banks, such as customer base expansion and increased savings attraction, while offering consumers the dual advantage of financial security and health coverage. Through a case study of the banking sector in Bangladesh, this paper provides insights into how such models can be implemented in emerging economies. Additionally, we address the barriers to successful integration, including regulatory hurdles and consumer awareness. The findings indicate that this integration could serve as a strategic tool for banks to broaden their customer base and contribute to the healthcare system's resilience.   Finally, the paper discusses policy implications and future trends, emphasizing the role of technology in facilitating these hybrid financial products.  This research contributes to the growing body of knowledge on the intersection of finance and healthcare, offering strategic directions for stakeholders in both sectors

MSMEs are productive businesses that stand alone, which are carried out by individuals who meet the criteria for MSMEs as stipulated in Law Number 20 Article 1 of 2008. Nabila shop sells daily necessities. To run the business, financial management must be done well, and the purpose of this study is to find out the financial management practices of Nabila shop. Qualitative descriptive methodology was used in this study. Three data collection methods were used: documents, interviews, and observations. This research found that Nabila shop has an automated accounting system that only tracks sales transactions. It does not have a liability account on the balance sheet and income statement, and does not provide notes to the financial statements. the researcher recommends that using the accounting application that is already available in the store properly and correctly, doing complete recording and bookkeeping and having detailed and accurate financial reports. And the owner and staff Nabila shop should attend training on the application of SAK EMKM as a whole at the Tegal Regional Cooperative, MSME and Industry Office so that they can fully implement the three components of SAK EMKM and can also explore learning information on the internet. .

This study aims to compile an Information Technology (IT) Master Plan for SMK Ma'arif 1 Metro using The Open Group Architecture Framework (TOGAF) method. This method is applied to design a structured and integrated information technology infrastructure to support operations and learning in schools. The results of the study indicate that the main business processes in schools, such as student registration, curriculum management, and financial administration, are still carried out manually, making them prone to errors and inefficiencies. Through TOGAF, an information system architecture is designed that includes the development of the Academic Information System (SIAKAD) and other school management applications. In addition, improving network infrastructure and cybersecurity are priorities in the proposed technology architecture. Implementation strategies and change management are also formulated to ensure the success of the digital transformation. This IT Master Plan is expected to improve the efficiency of school operations and the quality of learning, as well as support the achievement of more optimal educational goals in the digital era.

An Accounting Information System (AIS) is a system used to collect, store, process and present accounting information that is relevant and useful for decision making in an organization. The aim of this research is to determine the analysis of accounting information systems in improving the efficiency of financial reporting of the North Labuhanbatu Regency Social Service. This research uses qualitative research methods. The research method used is interviews (in-depth interviews) with research subjects, observation and documentation. The aim of this research is to describe Accounting Information System Analysis in Improving the Efficiency of Financial Reporting for the North Labuhanbatu Regency Social Service. The object of this research is the North Labuhan Batu Social Service. The subjects of this research were North Labuhan Batu social service employees. The data analysis technique used/used in this research is the Descriptive Analysis method. The data collected will be analyzed according to the criteria and things required in data collection. Research also shows that the integration of accounting information systems with other management systems, such as client data management systems and social programs, has improved coordination between departments. Previously, data was often re-inputted and processed separately by each unit, causing data duplication and potential errors. Based on evaluation results, training should be updated periodically to reflect changes in technology and organizational needs. Research shows that a continuous approach to updating training materials and teaching methods can ensure that employees always have relevant and up-to-date information. The North Labuhanbatu District Social Service should consider conducting regular follow-up training to introduce new features of the SIA and address changes in regulations. Based on the results of research related to Accounting Information System Analysis in Improving the Efficiency of Financial Reporting of the North Labuhanbatu Regency Social Service, it can be concluded that this technology significantly increases efficiency, accuracy, transparency and security in financial reporting. The implementation of AIS has reduced manual errors and accelerated the reporting process, enabling more accurate and timely financial reports, as well as supporting better decision making and tighter oversight.

The purpose of this study was to determine the effect of the use of E-commerce, business capital, and the use of accounting information systems on the financial performance of UMKM in Padang City. This study uses a quantitative method with a survey approach. To obtain data in this study by distributing questionnaires. The population in this study were all micro and small business actors in Padang City. The sampling technique used in this study was purposive random sampling. The data obtained for the online questionnaire were 8 respondents and direct distribution was 105 respondents. The results of this study are the use of e-commerce and business capital have a significant positive effect on financial performance, the use of accounting information systems does not have a significant positive effect on financial performance. Together the use of e-commerce, business capital, and the use of accounting information systems have an effect on financial performance

Sharia economics has become an increasingly popular alternative in the global economic system because of its fair and ethical principles. In Banjar Regency, South Kalimantan Province, the economic potential based on wetlands has not been fully exploited optimally. This research aims to investigate and socialize the implementation of wetland-based sharia economics in the area, with a focus on the potential to increase the welfare of local communities. The research method used is a qualitative-descriptive approach with data collection through in-depth interviews, observation and literature study. The research results show that the socialization of sharia economics in Banjar Regency has not been implemented optimally, even though there is public awareness of sharia principles. The main obstacles faced include threatening public knowledge, lack of government support, and restrictions on access to Islamic financial institutions. This research concludes that there is a need for a comprehensive socialization strategy and collaboration between the government, financial institutions and the community to optimize the use of wetlands within a sharia economic framework. In this way, it is hoped that it can improve the economic welfare of the people of Banjar Regency and make the sharia economy a sustainable economic system.

The rapid development in the development of accounting information systems, such as Siskeudes, was initially not integrated online with the local government. However, it was later adapted to be integrated online. The purpose of this study was to determine the influence of human resources and the use of information technology on the village financial system. The population in this study were village heads, village secretaries, village treasurers, IT operators, BPD, LPM, and community leaders in the city of Denpasar who made financial reports, namely 27 villages. The sample collection used was the purposive sampling method. The sample in this study was determined as many as 4 respondents in each of the 27 villages, so that 102 respondents were obtained. The data analysis technique used was Descriptive Statistics analysis, classical assumption tests and multiple regression analysis. The results of the analysis showed that Human resources have a significant positive effect on the village financial system in Denpasar City, having an impact on improving the village financial system in Denpasar City. The second result of the use of information technology has a significant positive effect on the village financial system in Denpasar City. The increasing use of information technology will have an impact on improving the village financial system in Denpasar City. The implications of this study are that the villages in Denpasar City in terms of human resources are expected to be able to improve their human resources by providing technical training to improve skills in preparing financial reports so that village officials can carry out their duties and can rely on appropriate technological knowledge and will improve the village financial system. In terms of the use of information technology, it is expected to maximize the use of existing information technology, and use software that is in accordance with applicable government regulations so that it can facilitate existing work and ultimately maximize the village financial system in Denpasar City.

Cooperative loans are financial facilities provided by cooperatives to their members to meet funding needs with predetermined terms and conditions. The process includes submission, assessment and disbursement of funds according to members' needs and abilities. This loan generally has a certain interest and repayment period. The aim of the research is to determine the provision of loans in a decision support system using a combination of AHP and SAW methods. The AHP method is an analytical technique for selecting the best alternative in complex decision making, by weighing preferences and criteria, while SAW is a calculation approach that takes into account relative weights for evaluating alternatives in a decision support system. The final result of combining the AHP and SAW methods is to obtain a ranking of the names of cooperative members who are entitled to receive loans, ranging from the best 10 people out of 50 people in each region in Jakarta.

This research aims to analyze the implementation of the Village Financial System (Siskeudes) in the management of village finances in Kota SoE Subdistrict, South Central Timor Regency. The implementation of Siskeudes is expected to enhance transoarency, accountability, and effeciency in village financial management. The research method used is descriptive qualitative with data collection techniques through interviews, observations, and documentation. The result of the study indicate that the implementation of Siskeudes in Kota SoE Subdistrict has been running well, although there are still some obstacles such as the lack of understanding among village officials about the system and limited supporting infastructure. Nevertheles, Siskeudes has had a positive impact on village financial management, such as improving the quality of financial reporting and supervision. This study recommends increasing training and socialization for village officials and improving infrastructurue to support the optimal implementation of Siskeudes in the future.

Climate change is increasingly recognized as a significant financial risk factor, particularly in developing countries where financial systems are often less resilient to environmental shocks. This study explores the relationship between climate-related financial risks, Foreign Direct Investment (FDI), and economic stability in developing nations. It highlights how both physical risks, such as extreme weather events (e.g., floods and droughts), and transition risks, including regulatory changes and shifts toward a low-carbon economy, deter FDI and contribute to economic volatility. The findings show that developing countries, which are more vulnerable to these risks, experience reduced FDI inflows due to the increased costs of adaptation and the potential for operational disruptions. Additionally, the study finds that countries with weaker financial institutions and governance structures are more susceptible to the economic instability induced by climate risks. The analysis suggests that climate risk mitigation strategies, such as strengthening financial sectors, improving governance, and implementing effective climate policies, can help reduce these risks and create a more stable investment environment. The research also identifies gaps in the literature, particularly the combined effect of climate risks and financial instability on FDI, which warrants further exploration. The study calls for more comprehensive research, particularly focusing on regional case studies and sector-specific impacts, to guide policymakers in fostering a climate-resilient economic environment that attracts sustainable foreign investment.

The implementation of MYOB Accounting at the Blue Campus Prosperous Employee Cooperative is a strategic step to increase efficiency and accuracy in financial management. Previously, this cooperative used a manual system which was prone to errors and took time in the process of recording transactions. By switching to MYOB Accounting, cooperatives can automate various financial processes, from recording daily transactions to monthly financial reports. This implementation not only speeds up the administrative process, but also increases the transparency and accountability of financial reports. As a result, the Biru Sejahtera Campus Employee Cooperative has experienced an increase in data-based decision making, as well as making it easier for members to access financial information. It is hoped that the implementation of this software-based accounting system can become a model for other cooperatives in improving financial management professionally and efficiently.

One of the government initiatives of the Sobawawi sub-district is Direct Cash Assistance, or BLT, which aims to lessen the financial strain on the population. Not everyone is eligible for direct cash assistance because it is meant to help low-income families fulfill their basic necessities. The government offers cash support to those who are considered impoverished through the Direct Cash support (BLT) program. This program is intended to help those who struggle to manage their financial situation. In order to help resolve and minimize errors when assessing who was eligible to receive BLT (Direct Cash Assistance) in the Sobawawi district, a decision support system was developed in response to the issues that arose throughout the selection process. The goal of this system is to support decision-making processes that employ the Analytical Hierarchy Process (AHP) technique. The results of both system and manual computations demonstrate how the decision-making system uses the AHP method's notion to determine. Based on the method employed, the system delivers findings that are legitimate and accurate. Ultimately, alternate priority weights based on ranking are determined.    

The transformation of public sector accounting is critical for enhancing the quality of public services. This evolution is driven by the need for greater transparency, accountability, and efficiency within government operations. Traditional accounting practices, often characterized by a focus on compliance and financial reporting, are being replaced by more comprehensive frameworks that emphasize performance measurement and management. This shift is largely influenced by globalization, technological advancements, and the increasing expectations of citizens for improved public services. By adopting modern accounting practices, public sector organizations can better align their financial management strategies with service delivery goals, thus fostering a culture of continuous improvement. Key elements of this transformation include the integration of performance indicators into accounting systems, the use of budgeting as a tool for strategic planning, and the implementation of accrual accounting. These practices facilitate more nuanced understanding of the resources used in delivering services and the outcomes achieved. Moreover, the adoption of digital technologies in accounting processes enhances data accessibility and enables real-time reporting, which supports informed decision-making. Ultimately, the transformation of public sector accounting is not merely a technical change but a fundamental shift in how public organizations operate. By focusing on outcomes and accountability, this transformation encourages  more responsive and efficient public service, thereby improving the overall quality of services provided to citizens.