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This research is motivated by the importance of financial management, especially financial accounting, as the key to company sustainability, however, it was found that CV. Rensa Wallpaper, although it has made financial reports (Balance Sheet and Profit and Loss Statement), its implementation is not in accordance with SAK ETAP and there is no urgency to make other reports (such as equity change reports and cash flow reports). The type of research used is a case study research using a qualitative method, namely a method that collects, compiles, interprets, and analyzes data to solve the problems faced. While the research approach used is a descriptive approach. The data used in this study are primary data and secondary data. Overall, the results of the study indicate that although CV. Rensa Wallpaper carries out financial management that includes four basic elements (Planning, Organizing, Directing, and Controlling), the implementation of its financial reporting is still incomplete and not fully in accordance with SAK ETAP due to the incompleteness of the reports presented (there is no Statement of Changes in Equity and Cash Flow Statement) and the existence of account items that are not presented in the Balance Sheet.

The determination of scholarship recipients is a very important process in supporting students’ educational success, particularly in providing fair opportunities for high-achieving students who require financial assistance. However, in practice, this process often faces various challenges, such as assessor subjectivity and uncertainty in evaluating the applied criteria. Therefore, a decision support system is needed to assist decision-making in an objective and measurable manner. This study aims to implement the Fuzzy Tsukamoto method as a decision support system for determining scholarship eligibility. The criteria used in this study include Grade Point Average (GPA) as an indicator of academic achievement and parents’ income as an indicator of students’ economic conditions. The Fuzzy Tsukamoto method was selected because it is capable of producing crisp output values based on predefined fuzzy rules. Student data were processed through several stages, namely fuzzification to transform input data into fuzzy values, inference using the minimum operator, and defuzzification using the weighted average method. The results of the study indicate that the application of the Fuzzy Tsukamoto method is able to generate more objective, consistent, and measurable decisions. Based on the calculation results, a scholarship eligibility score of 63.9 was obtained, which falls into the eligible category. Thus, the Fuzzy Tsukamoto method can be considered an effective alternative to support fair, systematic, and transparent decision-making in determining scholarship recipients.

This study aims to analyze the influence of financial literacy, e-money use, and lifestyle on the financial behavior of accounting students in the context of a cashless society. The research population includes students of the accounting study program of the Faculty of Economics and Business, University of Muhammadiyah Gresik, Semen Indonesia International University, and Gresik University. The sampling technique used accidental sampling with a total of 120 respondents in the 6th semester. Primary data was obtained through the distribution of questionnaires, then analyzed using quantitative methods with the help of SmartPLS software. The results of the study show that financial literacy does not have a significant effect on students' financial behavior. Conversely, the e-money variable has a significant positive influence on financial behavior, indicating that the use of digital transactions encourages more practical financial management patterns. In addition, lifestyle has also been shown to have a significant positive effect on financial behavior, indicating that students' consumption preferences and lifestyle also determine how they manage their finances in the cashless era. This research makes an empirical contribution in understanding the factors that influence the financial behavior of the younger generation, as well as being the basis for the development of financial literacy and policies related to digital payment systems in the higher education environment.

The rapid development of financial technology (fintech) and crypto assets has created a paradox in the global financial system: while promoting inclusion and efficiency, it also opens new vulnerabilities for money laundering offenses. Notaries, as public officials and legal professionals involved in various financial and business transactions, are at the forefront of preventing this misuse. This article analyzes the specific risks of money laundering through fintech and crypto assets and formulates the due diligence framework required by notaries in carrying out their preventive functions. The research method uses a normative juridical approach with doctrinal analysis of regulations and international standards, enriched with case studies and best practice references. The findings indicate that notaries face three main challenges: (1) difficulty in identifying parties in virtual transactions, (2) the volatility and relative anonymity of crypto assets, and (3) the gap between the speed of technological innovation and regulatory adaptation. This article proposes an Enhanced Digital Due Diligence (ED3) model that integrates digital verification technology, blockchain forensic analysis, and a dynamic risk-based approach. This framework is expected to strengthen the role of notaries as gatekeepers in the rapidly evolving digital financial ecosystem while maintaining the profession's relevance in the era of digital transformation.

Financial purity is a fundamental principle in Islamic economics that emphasizes the management of assets in a halal, fair, and responsible manner in accordance with sharia provisions. In the context of Islamic financial institutions, zakat plays a strategic role as an instrument for the purification of assets (tazkiyat al-mal) and as a mechanism for wealth redistribution to achieve social justice. This study aims to analyze the role of zakat in maintaining the financial purity of Islamic financial institutions. The research method used is a quantitative approach with an explanatory design. Data were collected through a structured questionnaire distributed to managers and related parties in Islamic financial institutions that have zakat management programs. The research variables include zakat management as the independent variable and financial purity as the dependent variable, which were analyzed using descriptive and inferential statistical techniques. The results of this study indicate that zakat management has a positive and significant impact on the financial sanctity of Islamic financial institutions, primarily through increased sharia compliance, transparency, and institutional accountability. This finding confirms that zakat serves not only as an obligatory act of worship but also as a strategic instrument in strengthening the ethics, legitimacy, and social responsibility of Islamic financial institutions. This research is expected to provide theoretical and practical contributions to the development of sustainable zakat governance in the Islamic financial system.

This article examines the digitalization of Islamic education management in the Industry 5.0 era by emphasizing a shift from mere “digital administration” to value-based governance. The focus goes beyond adopting applications; it highlights a deeper transformation in how institutions manage processes, data, services, and decision-making to enhance effectiveness, accountability, and alignment with the broader purposes of Islamic education. The article synthesizes key pillars of transformation, including system integration across academic, financial, and learning services, strengthened data governance, capacity building for human resources, and cultural change management. While digitalization may improve efficiency and transparency, the article also discusses recurring risks such as digital divides, organizational resistance, vendor dependency, and ethical/privacy concerns, along with practical mitigation strategies. The main contribution is a conceptual governance framework that connects service performance indicators with institutional values, enabling digital transformation to remain meaningful, trustworthy, and sustainable rather than purely technical or procedural.

Guidance on the use of digital technology is needed to produce relevant, effective, and efficient financial reports. The mentoring method is carried out in several stages. The first stage is the initial stage through observation, compiling mentoring materials, and preparing facilities and infrastructure. Second, the implementation stage involves socialization and direct practice in the form of training on the use of website-based applications, starting from recording daily transactions to creating more structured financial reports. This activity is motivated by the importance of transparent, accountable, and efficient financial governance in religious institutions, particularly Rumah Tahfidz. Through this training, managers and administrative staff will be trained to create a digital financial reporting system using a web-based platform that is easy to access and use. The expected results of this activity are the realization of a transparent and efficient web-based financial reporting system, increased digital competence of Rumah Tahfidz managers, and growing awareness of the importance of digitalization in the management of religious institutions. The transaction recording process becomes more structured, efficient, and can be done in real time, thus enabling more accurate and up-to-date financial monitoring.

This study, entitled "Analysis of the Application of Sharia Economic Principles in Nuris Medika Fund Management," aims to analyze the extent to which Sharia economic principles are applied in the fund management system at the Nuris Medika healthcare institution. Sharia economic principles emphasize justice, transparency, mutual assistance (ta'awun), and the prohibition of riba (usury), gharar (gharar), and maysir (gambling). This study used a qualitative method with a descriptive approach. Data were collected through in-depth interviews, field observations, and documentation of managers and related parties at Nuris Medika. Data analysis was carried out through the stages of data reduction, data presentation, and conclusion drawing. The research results indicate that fund management at Nuris Medika largely adheres to Islamic economic principles, particularly in terms of transparency in fund use, social responsibility, and the implementation of an interest-free system in internal financial transactions. However, several aspects still need to be strengthened, such as the development of more systematic Sharia-based standard operating procedures (SOPs) and increasing Sharia economic literacy among all institution managers. Overall, the implementation of Islamic economic principles at Nuris Medika can be categorized as good and has the potential to become a model for financial management in Islamic boarding school-based healthcare institutions based on Islamic values.

Digital fraud, particularly schemes involving the distribution of fake wedding invitations through instant messaging applications such as WhatsApp, has developed into a serious problem in Indonesia along with the increasing use of digital technology in everyday life. This fraudulent modus operandi exploits victims’ curiosity, trust, and panic to prompt them to open malicious links or download harmful files containing malware. Such malware has the potential to damage device systems, steal personal data, and access sensitive information, including banking accounts and social media profiles. This form of fraud not only causes significant financial losses for victims but also results in psychological impacts, such as fear, trauma, and a loss of trust in digital communication. This article aims to comprehensively examine the modus operandi of digital fraud through fake wedding invitations, analyze the relevant legal framework, and assess the social and economic impacts on society. In addition, the article emphasizes the importance of improving digital literacy as an effective preventive measure to minimize the risk of digital fraud. To address this issue, the article proposes strengthening cooperation among law enforcement agencies, cybersecurity institutions, and technology service providers. Recommendations are also directed toward reinforcing regulations, enhancing the effectiveness of law enforcement, and intensifying public awareness campaigns to reduce the incidence of digital fraud in Indonesia.

This community service initiative provides a comprehensive business analysis to evaluate financial feasibility, aiming to mitigate potential losses and ensure operational viability. By offering concrete data on business prospects and challenges, this analysis serves as a strategic guide for resource allocation and market targeting, while simultaneously enhancing attractiveness to potential investors. The program was conducted in the South Nunukan District, Nunukan Regency, North Kalimantan. As Indonesia's 34th province and a strategic border region, North Kalimantan faces significant challenges in food security due to limited supply chains. A central component of this study is the Break-Even Point (BEP) analysis—the threshold at which a business incurs neither profit nor loss. The BEP analysis provides critical insights into the relationship between pricing, operational costs, sales volume, and production levels. Consequently, it serves as a vital decision-making tool for business owners to optimize profitability. The results of this study demonstrate that, despite the continued use of traditional methods, the polyculture system remains highly profitable and sustainable for the local community.

This study aims to analyze the management of educational facilities and infrastructure planning at Pesantren Miftahul Ulum Subang and its contribution to learning effectiveness. The research employed a qualitative approach with a case study design, using in-depth interviews, observations, and document analysis involving 19 participants, including the boarding school leader, teachers, students, and facilities managers. Data were analyzed thematically to identify patterns of facilities management and their impact on the learning process. The findings indicate that the needs analysis for facilities is not yet systematic and largely relies on informal reports. Facilities procurement is carried out gradually based on priority needs and available financial resources. Several facilities are underutilized due to the absence of standard operational procedures and limited supervision. The study also shows that the quality of facilities has a direct influence on learning effectiveness by enhancing classroom comfort and supporting instructional methods. It is concluded that structured and data-driven facilities planning is essential for improving the quality of learning in Islamic boarding schools.

Malino City in Gowa Regency plays a crucial ecological role as a water catchment area, yet it currently faces the threat of land degradation due to land-use conversion and erosion in hilly areas. This community service activity aims to implement soil conservation while enhancing the economic potential of local residents through the planting of productive fruit tree seedlings. The methods employed include educational socialization, training on planting techniques for sloped land, and the distribution of superior fruit tree seedlings (avocado, durian, and orange). The results indicate an increase in community understanding regarding the importance of permanent vegetation in maintaining soil stability. A total of [Mention number] tree seedlings were planted with the active participation of local farmer groups. In conclusion, the integration of ecological and economic aspects through productive trees creates a sustainable conservation system by providing direct financial benefits to the community, thereby increasing their motivation to preserve the environment in the Malino region.

This study aims to analyze the effect of education level on the quality of financial statements based on SAK EMKM, with accounting information systems as a moderating variable, focusing on coffee shop micro, small, and medium enterprises (MSMEs) in Kediri City, Indonesia. A quantitative approach was employed using primary data collected through structured questionnaires distributed to 32 business owners or financial managers selected by purposive sampling. Data were analyzed using descriptive statistics, classical assumption tests, and Moderated Regression Analysis (MRA) with SPSS software.The results indicate that education level has a positive and significant effect on the quality of financial statements, suggesting that higher educational attainment enhances accounting understanding and compliance with SAK EMKM. However, accounting information systems were found to weaken this relationship, indicating that system complexity, limited digital literacy, and insufficient technical training may reduce the effectiveness of education in improving financial reporting quality. These findings highlight that improving financial reporting quality among MSMEs requires not only higher educational capacity but also appropriate technological support and continuous technical assistance. This study contributes to the accounting literature by emphasizing the contextual role of accounting information systems in shaping the relationship between human capital and financial reporting quality in MSMEs.

Facilities and infrastructure are essential components in the provision of education, functioning to support the effectiveness of teaching and learning processes, student comfort, and the achievement of quality learning outcomes. In boarding-based Islamic schools (madrasah), facility needs become more complex due to the integration of formal academic curricula with religious instruction and a full residential system. The National Education Standards (SNP) serve as the national reference for the fulfillment of educational facilities in Indonesia; however, the standards do not specifically regulate boarding facilities, resulting in a gap in facility fulfillment among pesantren-based madrasah. This study aims to evaluate the suitability of educational facilities and infrastructure at MTsS Sunanul Husna, South Tangerang City, with the SNP and to identify inhibiting factors affecting the fulfillment of such standards. The research employed a qualitative case study design through observation, interviews, and documentation. Data analysis was conducted using interactive procedures, including data reduction, data display, and conclusion drawing. The findings indicate that academic facilities are categorized as adequate, with classrooms, teacher rooms, administrative offices, computer laboratories, and a UKS room available and functioning, although the library and student sanitation facilities require improvement. Boarding facilities such as dormitories, worship areas, and kitchen facilities are categorized as good, despite not being covered in the SNP. The study reveals that financial limitations, centralized authority at the foundation level, and the absence of national standards for boarding education represent the main inhibiting factors. The study implies the need for the formulation of facility standards specifically for boarding madrasah and for strengthened collaboration among the government, foundations, and communities in fulfilling educational infrastructure.

The study aimed to find out the nature of the budget, know the modern techniques of preparing and implementing the budget, and the consequences of preparing budget based on the modern techniques on performance of government. The descriptive-analytical approach was used to meet the objectives and hypotheses of the research. The data was gathered through a questionnaire whereby 60 questionnaires where distributed to a sample population of accountants working in the Financial Affairs Department at the General Directorate of Education in Wasit Governorate (Iraq), and 57 questionnaires were collected to establish the views of the accountants regarding the effect of preparing and implementing budgets under the modern techniques on the government performance. This paper came up with a number of conclusions. Preparation of the general budget of the state is a technical and political process that involves and is involving different actors in the state. The budget preparation process is a technical process since it involves numerous key calculations that can be used to quantify the anticipated revenues, the cost of activities likely to be obtained in the year and estimation of the planned expenditures. The process of preparing the budget through the traditional ways (line-item budgeting) does not contribute to the optimal planning and budget allocation of the state and, therefore, the fulfillment of the goals laid out by the countries. This paper advises on the need to focus on the current approaches in the budget preparation because they enhance governmental performance, enhance the effectiveness and efficiency of state expenditures, strive to diversify the income, and convert the policies and goals of the state into a definite and actualized reality on the ground, with the help of standards and indicators that modern means of preparing the budget have offered. And to act to modernize the budget system in Iraq, profiteering with the experience of other countries in this domain, and that modernization be a progress, commencing with the budgeting of some ministries or departments within ministries and bodies gradually with the aim of acquiring more experience and expertise, and then meet the impediments which will emerge to proceed to a complete transition.

This study is motivated by the importance of financial and asset management strategies in supporting the operational effectiveness of the Regional Disaster Management Agency (BPBD) of Central Sulawesi, which plays a strategic role in disaster mitigation, preparedness, emergency response, and post-disaster recovery. The main problems addressed are how financial and asset management strategies are implemented, to what extent they affect operational effectiveness. The objectives of this research are to analyze the applied strategies, assess their influence on operational effectiveness, and identify challenges as well as relevant solutions.The literature review refers to public financial management theories, regional asset management, and previous studies highlighting the relationship between financial governance, accountability, and public sector performance. This study employs a quantitative approach with a descriptive design. Data were collected through literature study, observation, interviews, and questionnaires distributed to BPBD staff in finance and asset divisions. The analysis included validity and reliability tests, along with multiple linear regression to examine the effect of independent variables on operational effectiveness. The findings show that BPBD Central Sulawesi’s financial management strategy in 2024 achieved a realization rate of 89–100% in most programs, although imbalances were found in certain activities such as the disaster management system arrangement, which only reached 38%. In terms of asset management, fixed assets dominate with a book value of IDR 19.6 billion, with significant growth in equipment and machinery. Regression analysis results indicate an R² value of 0.817, meaning that 81.7% of operational effectiveness is influenced by financial and asset management strategies, while the remaining 18.3% is explained by other factors.The study concludes that financial and asset management strategies significantly affect BPBD’s operational effectiveness. Nevertheless, challenges such as limited human resources, inadequate information systems, and discrepancies in budget realization require solutions through capacity building, technology utilization, and improved planning mechanisms to optimize disaster management effectiveness.

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in driving economic growth and improving community welfare, particularly in rural areas. However, many rural MSME actors still face challenges in financial planning and management, including inaccurate calculation of capital and profit, unstructured business expenditure planning, and the absence of separation between personal and business finances. This community service program aimed to enhance the financial literacy and financial planning skills of MSME actors in Suka Sari Village, Kabawetan District, Kepahiang Regency. The program was implemented through several stages, including preliminary observation to identify key financial management issues, interactive counseling on basic business finance concepts, simulation of capital and profit calculations, and hands-on practice in simple financial record-keeping using an easily applicable format. The results of the program indicate a significant improvement in participants’ understanding of business capital and profit calculation, their ability to plan business expenditures more systematically, and increased awareness of the importance of separating personal and business finances. This study demonstrates that participatory and practice-based financial assistance is effective in fostering simple financial management habits, which can support the sustainability and long-term development of MSMEs in rural communities.

This study examined the operational performance of CV Fortis Sportwear Indonesia (FSI) before implementing the Balanced Scorecard approach, identified the factors that hindered each Balanced Scorecard perspective, and analyzed the company's operational performance when measured using this approach.This study employed a descriptive quantitative method, aimed at providing a systematic, factual, and accurate overview of CV FSI's operational performance based on the Balanced Scorecard approach. Data were collected through interviews, questionnaires, observations, and literature review to obtain information related to the four main perspectives of the Balanced Scorecard: financial, customer, internal business processes, and learning and growth.After implementing the Balanced Scorecard, the performance evaluation of CV Fortis Sportswear Indonesia became more comprehensive compared to the previous system, which focused solely on financial aspects. The financial perspective showed improvement, but the customer aspect remained adequate, with declining retention and increasing complaints. Internal business processes still faced inefficiencies and quality issues, despite the introduction of new technology. The learning and growth perspective also improved through training, but employee satisfaction remained moderate. The Balanced Scorecard proved to provide a more comprehensive performance assessment and identified the need for improvements in customer, internal processes, and human resource development.

The digital transformation era demands printing companies to strategically integrate information technology to enhance efficiency and competitiveness. CV Prima Puspasari still faces several challenges in business process management, such as unintegrated workflows, manual record-keeping, and limited utilization of information systems. This study aims to develop an Information Systems Strategic Planning (ISSP) using the Ward & Peppard method as the main analytical framework. The approach analyzes business and technology conditions through four domains: internal and external business environments, as well as internal and external IS/IT environments. The analysis combines SWOT Analysis, Value Chain Analysis, and the McFarlan Strategic Grid to identify strengths, weaknesses, opportunities, threats, and to determine application priorities. The results produce three main strategies: IS/IT business strategy, IS/IT management strategy, and IT infrastructure strategy. The recommended systems include Inventory Management System, Customer Relationship Management (CRM), Integrated Financial System, Human Resource Information System (HRIS), E-Procurement, and E-Commerce. This strategic planning is expected to serve as a roadmap for CV Prima Puspasari in implementing digital transformation, improving operational effectiveness, and strengthening its competitive advantage in the digital printing industry.

The creative economy industry serves as a strategic pillar of the national economy, experiencing significant transformation in the digital era. This study aims to comprehensively analyze the pattern of human resource (HR) competency gaps within priority subsectors of Indonesia's creative economy and formulate effective, multi-stakeholder development strategies. Employing a Systematic Literature Review (SLR) methodology, this research rigorously analyzes 30 scientific journal articles, government reports, and publications from global institutions published between 2014 and 2024. The findings delineate three primary clusters of competency gaps: (1) The Digital-Technical Competency Gap, encompassing deficiencies in data analytics, specialized software mastery, and digital content creation tools; (2) The Digital-Business Competency Gap, which includes shortcomings in digital financial literacy, online business model development, and management of digital intellectual property rights; and (3) The Social-Cognitive Competency Gap, highlighting needs in adaptability, complex problem-solving, and effective virtual collaboration. In response, this paper proposes an integrative strategic framework grounded in a collaborative multi-stakeholder approach. Key recommendations include revitalizing educational curricula through industry-embedded learning and micro-credential integration, developing agile and accessible training ecosystems featuring bootcamps and digital platforms, and fostering supportive policies through fiscal incentives and the alignment of national qualification frameworks with digital skill standards. The successful implementation of this synergistic strategy is expected to significantly enhance the adaptability, innovation capacity, and global competitiveness of Indonesia's creative workforce, thereby ensuring the sustainable growth of the creative economy sector in the face of rapid digital disruption.