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The problem of poverty is still a homework that has not been resolved by the government. Various efforts have been made, one of which is through the Family Hope Program (PKH), which is a conditional cash assistance for beneficiaries. It is said to be conditional because recipients must access education and health services using the grant funds received. However, based on information obtained from the companion, it is known that the recipients did not fully use the aid money according to its designation. This happens for various reasons, one of which is minimal income so they have to look for other sources to meet their daily needs. Therefore, this dedication is intended to provide an understanding of how to manage family finances so that whatever income is earned can be sufficient to meet life's needs, not a lifestyle. This dedication method is carried out with lectures, discussions and brainstorming with participants. The result of this service is that participants gain additional knowledge about budget planning, budget control, and distinguishing between needs and wants.  

This community service activity aims to introduce financial literacy from an early age to children in Siantar Narumonda Village through an interactive and educational tutoring program. Financial literacy is an important skill that must be instilled from an early age so that children are able to manage their finances wisely in the future. This activity uses a qualitative descriptive approach to describe the execution process systematically. The program was implemented by students of the Tarutung State Christian Institute as part of the Community Service and Service Lecture (KPPM), targeting 35 children aged 1–12 years. The program was implemented for one month and two weeks, three times a week. The material presented was in five main topics: the importance of financial literacy, tips for managing finances, saving, getting to know money and how to manage it, and getting to know banks and financial institutions. The delivery of the material was carried out through fun methods such as games, simulations, short stories, and group discussions. Evaluation was carried out through participant observation, question and answer sessions, and visual documentation. The results of the activity showed that the children experienced an increase in understanding of the basic concepts of financial literacy and began to apply positive habits in managing finances. This activity is also a means of meaningful learning for implementing students. With an interesting and structured approach, this activity provides significant educational and social impacts. Early financial literacy has proven effective in forming a generation that is financially intelligent and responsible in managing economic resources.

This study analyzes the judicial considerations in sentencing a perpetrator of money laundering originating from investment fraud, using the case of Decision Number 336/Pid.B/2023/PN Jkt.Pst as a reference. The defendant, Iwan Sabar, was proven to have employed a sophisticated scheme involving multiple fictitious entities to deceive victims and conceal the proceeds of crime. The analysis reveals that the judge applied a systematic legal and factual approach, including the principles of continuous acts (voortgezette handeling) and concursus realis between fraud and money laundering. In terms of penal objectives, the ruling reflects retributive and deterrent goals through a 10-year prison sentence and a fine of IDR 4 billion. However, rehabilitative and restorative aspects remain underdeveloped due to the absence of specific rehabilitation programs and a lack of clear mechanisms for victim compensation. Therefore, it is recommended that penal policies for economic crimes emphasize not only punishment but also victim recovery and offender reform in alignment with modern criminal justice principles.

The phenomenon of money laundering crimes committed by corporations shows an increasingly complex and organized trend. Law enforcement against corporate offenders often faces obstacles in terms of regulations and weaknesses of the criminal justice system. In this context, the consistency of law enforcement becomes crucial to ensure legal certainty and justice. This research aims to examine the consistency of corporate criminal law enforcement in money laundering cases and identify relevant challenges and solutions. The research method used is normative juridical with statutory approaches and case studies. The results of the study show that although there is an adequate legal umbrella, implementation in the field is still inconsistent, both in terms of proving corporate guilt and in imposing sanctions. It is necessary to harmonize regulations and increase the capacity of law enforcers to realize an effective corporate criminal law system in tackling money laundering crimes.

This study examines the economic thought of Abu Ubaid al-Qasim bin Sallam as presented in his seminal work Kitab al-Amwal, with a particular focus on public finance within the framework of Islamic economics. Abu Ubaid emphasized the importance of distributive justice and the balance between individual rights, society, and the state in managing public wealth. He outlined various fiscal instruments such as zakat, kharaj, jizyah, fa’i, ‘usyur, and khumus as sources of state revenue that must be administered in accordance with sharia principles. In addition, his views on agrarian policies (such as iqtha’, ihya al-mawat, and hima) and the function of money demonstrate a strong relevance to a just and sustainable modern economic system. This research employs a qualitative approach using literature review as its primary method. The findings reveal that Abu Ubaid’s economic concepts are not only contextually relevant to the Abbasid era but also remain applicable in addressing contemporary challenges in public finance and wealth distribution, particularly in strengthening zakat governance in Indonesia.  

This study aims to provide an overview of the consumption patterns of Generation Z and how they relate to inflation from an Islamic economics perspective. A library research strategy is used in this investigation. Information was gathered from a number of sources, such as books, journals, and other problem-related scientific resources. The results indicate that Gen Z's consumption habits could lead to demand-pull inflation, or an increase in inflation. Prices rise when the supply cannot keep up with the substantial increase in demand for products and services brought on by consumer behavior. When Gen Z consumes technology, fashion, entertainment, and food items all of which are frequently popular and seasonal this issue becomes more noticeable. Consumption is controlled in Islamic economics to avoid becoming wasteful (tabzir) or excessive (israf). Needs (maslahah), not only wants or carnal emotions, must be the basis for consumption. The primary remedy, according to Islamic economics, is to emphasize beneficial consumption, Islamic-based money management, and bolstering social and spiritual values in order to curb consumption and prevent detrimental effects on people or the economy.  

The purpose of this study is to examine how the growth of digital payment systems has affected Indonesia's financial system and rupiah stability. More people are using digital payment methods like e-money, credit cards, debit cards, RTGS, and QRIS as a result of technical advancements. Additionally, Bank Indonesia still encourages the adoption of digital payment methods to speed up, secure, and streamline transactions. The Two Stage Least Squares (TSLS) method is used in this study's simultaneous regression model, which employs secondary data from 2020 to 2024. The findings indicate that while inflation has a positive but negligible impact on the exchange rate, the use of credit cards and RTGS has a considerable positive impact. In the meantime, debit cards and e-money significantly reduce inflation. Inflation is significantly reduced by QRIS and the exchange rate. In order to maintain Indonesia's economic stability, it is crucial to keep enhancing literacy and security when using digital payment methods.

Modern money offers various conveniences and efficiencies in transactions, which are increasingly popular among the public, especially in this digital era. However, along with its advantages, modern money also poses new challenges such as the potential for misuse of technology, increased risk of hacking, and regulatory issues that have not been fully resolved, so socialization is needed. The purpose of this socialization is to increase the level of financial literacy for the public in using modern money that can be used in everyday life and provide knowledge about how to make non-cash payments using modern money safely.

Theoretical The lion's share of a country's budget comes from tax collection. The most source of subsidizing is charges, which are utilized to advance national growth. Income charges make the foremost cash for the government. One of the purposes of last salary charge is to supply administrations related to leasing arrive and/or buildings, such as leasing rooms. As expressed in Pay Assess Article 4 Passage (2), all company onscreen characters utilize bookkeeping to report all exchanges related to charge collection exercises. Article 4 PPh is connected to the Indonesian economy in this article. Sources of salary subject to this assess incorporate giving development administrations, leasing arrive and buildings, and ensuring property rights. This article highlights the ease of tax assessment, installment and charge detailing as an exertion to cut authoritative costs for both citizens and the Directorate General of Charges (DJP). This research could be a subjective technique; Particularly, it could be a writing survey that employments numerous citations from freely accessible sources. The creator offers a subjective strategy by illustrating how PPh section 2 article 4 is connected within the financial segment. This investigate found that by emphasizing responsibility and openness in money related exercises, the execution of this charge has made a difference grow the Indonesian economy.

This study uses a quantitative associative technique to examine how Indonesia's digital economy contributes to economic growth. For the years 2014–2023, secondary data were acquired from the Central Bureau of Statistics, Bank Indonesia, and the World Bank. The Two-Stage Least Square (TSLS) method and a simultaneous model with two equations were used to analyze the impact of monetary variables (interest rates, money supply, and inflation) and digital economy variables (internet users, e-commerce growth, and e-money users) on economic growth. The findings indicate that while e-commerce expansion and inflation have a negligible negative impact on economic growth, internet and e-money users have a large beneficial impact. In the meanwhile, inflation is significantly impacted positively by the money supply and negatively by interest rates and economic growth. These results highlight how crucial it is to manage monetary factors and improve digital infrastructure in order to promote Indonesia's economic growth in the digital age.

This study reviews the comparison between two popular methods in capital budgeting analysis, namely Internal Rate of Return (IRR) and Payback Period (PP), applied in the investment decision-making process at PT Pertamina (Persero). As a state-owned company in the energy sector that runs various important projects, Pertamina needs to evaluate investment feasibility efficiently. IRR is used to assess the effectiveness of long-term investments by taking into account all cash flows as well as the time value of money, while PP emphasizes more on how quickly the initial capital can be returned. This article uses a literature study method with a descriptive-qualitative approach to explore the advantages and disadvantages of each method. The results of the discussion show that IRR provides a more precise picture of long-term investment returns, while PP is useful for identifying projects that quickly return capital. Nonetheless, the use of each method alone is not comprehensive enough. Therefore, it is recommended that Pertamina integrate IRR and PP with other approaches such as Net Present Value (NPV) and sensitivity analysis to support more comprehensive and strategic investment decisions.

The 2024 National Financial Literacy and Inclusion Survey shows that many Indonesians still do not understand financial fundamentals. This condition contributes to difficulty in managing personal finances. Therefore, financial education from an early age is needed to help people develop healthy financial habits. One effective medium for delivering financial education is a children’s savings book. However, most available savings books are less attractive and do not align with children’s preferences. This study aims to develop a children’s savings book design by integrating educational elements, such as a temporary money storage, based on users’ preferences. The Quality Function Deployment (QFD) approach was used to translate customer needs into product visualization. Data were collected through expert discussion, interviews, and questionnaires distributed using purposive sampling. The results show that the highest-priority feature for further development is the temporary money storage integrated into the book’s cover. This element was then incorporated into the children’s savings book design, while considering both functional and educational aspects.

Indonesia has a big aspiration to achieve the status of a developed and sovereign country by 2045, known as Indonesia Emas 2045. A strong and adaptive fiscal foundation is a crucial prerequisite to realize this vision. This article aims to analyze the potential for Indonesia's fiscal transformation in the context of this vision. This study uses a qualitative method with a literature study that collects and analyzes from three research journals, namely from economic journals, money and banking credit journals, and financial inclusion development journals, the journals focus on two significant aspects: the necessity of a policy to increase the Value Added Tax (VAT) rate to 12 percent and the influence of the development of the cashless society phenomenon. Through a synthesis and comparative analysis of various previous studies, this article explores the potential economic and social impacts of the increase in tax rates, and identifies the opportunities and challenges posed by the shift in transaction preferences towards non-cash on state revenues and financial management. The results of this study are expected to provide a comprehensive perspective for policy makers in formulating effective, sustainable, and responsive fiscal strategies to economic and social dynamics in order to achieve Indonesia Emas 2045.

The procedures for collecting, spending, and storing funds must be carefully considered when managing communal or group-owned finances. This is due to the trust placed in the treasurer to safeguard and supervise the group’s finances. A structured plan is essential in the management of religious gathering (pengajian) funds to ensure that the money is used for the benefit of the group and that unnecessary expenses are kept to a minimum. In practice, the management of pengajian funds is often conducted manually, without regard to efficiency. This study aims to analyze strategies for managing pengajian funds to improve the welfare of its members. A descriptive qualitative research method was used, with data collected through documentation, interviews, and observation. Data analysis involved data reduction, data presentation, and conclusion drawing. The findings indicate that seven financial management principles—consistency, accountability, transparency, sustainability, integrity, stewardship, and adherence to accounting standards—are applied to evaluate the management of pengajian funds. Based on the analysis, it is concluded that the implementation of strategic fund management has contributed to improving the welfare of the group’s members, while adhering to established standards and objectives.

Money Laundering Crimes can be damaging for the finance, the provision written in The Law Number 8 of 2010 concerning the Prevention and Eradication of Money Laundering. History of this crime came from “dirty money” or “illicit money”. Basically, the motive for the occurrence of money laundering comes from money resulting from criminal acts previously, as explained in Article 2 paragraph (1) of Law Number 8 of 2010 concerning the Prevention and Eradication of Money Laundering Crimes. The purpose of this research is to knowing The Magistrate Authority  in order to do Reverse Burden in Money Laundering criminal cases. Using qualitative research methods and normative legal research. Using Normative Legal Research and employing Qualitative Research Methods. The Criminal Justice Process according to Procedure Code.  

Zakat plays an important role in public finance. The “public” concept of zakat makes it a special institution. Zakat is imposed on the Muslim public and is channeled back only to the Muslim public. Zakat also has a political and ritual character. Especially related to property that can be easily hidden. This also explains why Abu Bakr did not fight those who avoided zakat on money. He did not want to enter an area that was not his territory. In terms of hidden wealth, the people are free to carry out this obligation or not. In other words, this is their business with Allah. The concept of real and hidden wealth determines the political and ritual character of zakat and also determines the changing role of the government in using its political power. These are some important points that are discussed in the book al-Amwal by Abu Ubaid.

This study aims to analyze the effectiveness of educational financing management at Central Java State Vocational High Schools, especially in allocating funds for students from low-income families. The background of this study is based on the importance of an efficient, transparent, and targeted financing system in creating inclusive and quality education. This study uses a qualitative approach with a case study method and was conducted on April 25, 2025. Data were collected through interviews and reinforced by information from the school's official website. The results of the study indicate that budget planning and allocation have been systematically arranged based on the priority scale of student needs. However, the effectiveness of fund allocation in supporting superior programs still needs to be improved. Budget evaluations are carried out periodically, but do not yet include indicators of impact on student achievement and work readiness. Supervision is carried out internally and externally, but is still constrained by strict administrative procedures. This study suggests the need to strengthen the impact-based evaluation system and increase the flexibility of budget use policies to be more responsive to the real needs of students.  

Pegadaian as a non-bank financial institution has a strategic role in collecting funds and distributing financing through various financial services. This makes it a potential means for perpetrators of money laundering to disguise the proceeds of their crimes. Therefore, the government together with PT. Pegadaian implements a money laundering prevention policy, including the implementation of Customer Due Diligence (CDD) and Enhanced Due Diligence (EDD). This study aims to analyze the implementation of CDD and EDD carried out at PT. Pegadaian Pancoran Mas Branch. The research method applied is through a qualitative descriptive approach, using data collection techniques through documentation, interviews, and observations originating from three sources, including compliance officers and related parties who handle the Anti-Money Laundering and Prevention of Terrorism Financing (APU PPT) program.  

This study aims to determine the effect of financial literacy, ease, and usefulness in the decision to use e-money on improving the performance of MSMEs in Medan City. Where researchers want to see how much influence financial literacy has on the decision to use e-money, how much influence ease of use has on the decision to use e-money, how much influence usefulness of use has on the decision to use e-money, how much influence financial literacy, ease, and usefulness in the decision to use e-money on improving the performance of MSMEs in Medan City. The dependent variable is the decision to use e-money, the independent variables are financial literacy, ease of use of e-money, and usefulness of use of e-money. This research method uses a quantitative method. The data used is primary data. Primary data was obtained using a data collection tool in the form of a questionnaire from a sample of 100 MSME actors with the help of the SPSS 25.0 program. The results of the study showed that F Calculation was 35.743> F table (3.090). With a probability value of 0.000 (p <0.05). This means that the variables of Financial Literacy (X1), Ease of Use of E-Money (X2), and Usefulness of Use of E-Money (X3) together have a significant influence on the decision to use e-money to improve the performance of MSMEs in Medan City.

Drugs are an abbreviation of narcotics and dangerous drugs. Napra which is an abbreviation of Narcotics, Paicotropics and Addictive Substances. Are substances that can affect the body, especially the central nervous system In an effort to realize a prosperous society, the seriousness of the community and government is needed to achieve it. One of the applications is a strategy in government. Qualitative descriptive research is intended to describe and illustrate existing phenomena, both natural and human engineering, which pay more attention to the characteristics, quality, interrelationships between activities, manipulation or changes in the variables studied, but rather describe a condition as it is. The only treatment given is the research itself, which is carried out through observation, interviews, and documentation. The purpose of descriptive research is to make systematic, actual and accurate recording of the facts and characteristics of a particular population or area. This study uses a qualitative approach with a descriptive research type. While the data collection technique is carried out through observation, interviews and documentation studies and for the selection of informants the author uses the Purposive sampling technique, namely samples taken intentionally. The location of this study is in Siantat Martoba District, especially in Naga Pita Village. This study aims to describe and analyze the Strategy in preventing Drugs in Naga Pita Village. The theory used in this study is the Prevention Strategy theory according to Wuccanti 2005,61. The results of this study are that the people of Naga Pita Village have not fully followed all the existing stages, they only participate in the implementation stage, and seen from the form of participation that is only in the form of thoughts and involvement not in the form of money. And for the influencing factors, it can be seen from the age and income factors.