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The background of this research is that the transformation of the global economy has encouraged innovation in various sectors, including the Islamic economic sector in recent decades. The emergence of digital financial technology (FinTech) has provided new opportunities for the Islamic economy to encourage inclusive and sustainable growth. This research uses a literature study research method by reviewing and analyzing several journals that are closely related to the topic of discussion. This literature study approach involves collecting, evaluating, and analyzing various relevant literature sources to understand the interrelationship between the Islamic economy, digital fintech innovation, and sustainability principles. The result of this study is that the role of technology in supporting halal transactions includes technology can be an effective tool to increase awareness and understanding of Islamic financial principles, technology can be used as a campaign site to spread information about Islamic economics through interesting and easy-to-understand content, technology can create websites that focus on Islamic economics, and financial transactions can become easier and more efficient. Islamic fintech utilizes technological advances to offer transparent, efficient, and secure financial services to the unbanked. In addition, Islamic fintech supports sustainability by following sharia principles that prohibit riba (interest), gharar (uncertainty), and encourage fair and transparent financing.

The population density in Surabaya City makes the needs of the community, one of which is transportation, high. Transportation has an important role in meeting the needs of the community in everyday life in the economic, socio-cultural and political fields. Unfortunately, this has led to traffic congestion. Thus, Surabaya City is trying to improve the public transportation system by launching environmentally friendly public transportation as an effort to implement a green economy, namely Suroboyo Bus. This research uses a qualitative method with a library research approach. Information was obtained from various institutional reports, scientific articles, websites, books, and related regulations. The focus of data acquisition sources is credible journal publishers. The results showed that congestion in Surabaya City was reduced due to the enthusiasm of the community to switch to public transportation compared to private vehicles to reduce greenhouse gas emissions. In addition, the Suroboyo Bus payment innovation by exchanging plastic bottles has succeeded in attracting the interest and awareness of some people in Surabaya City to manage plastic bottle waste, although there are still other complaints in the implementation of the policy. The role of Suroboyo Bus as an effort to improve the green economy can be said to be quite successful, but improvements still need to be made and the involvement of the government and the community so that Suroboyo Bus continues to be an environmentally friendly sustainable transportation.

The purpose of this study was to examine how capital expenditure in district and city governments in East Java during 2017-2013 was influenced by local own-source revenues, balancing funds, budget surplus financing, and special allocation funds. This research was conducted quantitatively using secondary data from the official website of DJPK, namely the APBD of each district or city in East Java. Purposive sampling was used in the IBM SPSS 25 software analysis tool for sampling. The partial test results (t test) show that capital expenditure is significantly influenced by local own-source revenue, balancing funds, SiLPA, and special allocation funds. Simultaneous test results (f test) show that capital expenditure is significantly influenced by Budget Financing Surplus, Balancing Funds, Regional Original Revenue, and Special Allocation Funds.    

The purpose of this study was to analyze the effect of local revenue, capital expenditure and employee expenditure on the level of financial independence of districts / cities in East Java Province in the period 2020-2023. The research was conducted using a quantitative approach using secondary data in the form of regional revenue and expenditure budget realization reports obtained through the official website of the Directorate General of Fiscal Balance. A total of 38 districts / cities in East Java Province in 2020-2023 were selected as the population in this study. Saturated sampling was used as a sampling method, so that a sample of 152 samples was obtained. The results showed that local revenue and regional employee expenditure partially had a significant effect on the level of regional financial independence, while capital expenditure had no significant effect on the level of regional financial independence. Meanwhile, local revenue, capital expenditure, and employee expenditure together have a significant effect on the level of regional financial independence    

As technology rapidly advances, the internet and social media have become an integral part of everyday life. Social media, which has evolved significantly since the Web 2.0 and 3.0 eras, plays a crucial role in communication and marketing. In this context, Bank Syariah Indonesia utilizes social media as a marketing tool to reach customers, particularly the millennial generation, who are highly reliant on digital technology. This study aims to explore the application of social media in the marketing of Islamic bank products and how brand image influences customer decisions. The use of social media platforms such as Instagram, Facebook, Twitter, and TikTok allows the Islamic bank to introduce products and expand its market reach more efficiently. Furthermore, the research indicates that marketing through social media significantly influences consumer purchase intent and strengthens brand image. The bank's brand image is also influenced by product quality, responsive customer service, and the company's reputation, all of which contribute to increased customer trust. With the right digital marketing strategy, the Islamic bank can enhance operational efficiency, strengthen its market position, and provide better services to customers.

In the world of investment, there is a strong correlation between risk and return. An investor must be aware of the risks that arise and the expected rate of return. The rate represents the risk of betting on a particular stock; if the rate for the stock is marginal, it also represents the risk for the stock. The purpose of the reverse listing is to determine the effect of Stock Prices on Stock Returns. Reverse listing is a type of associative listing that uses a quantitative approach. The data used in the reverse listing is the latest stock price obtained from the official website of the Indonesian Stock Exchange (IDX). The population in the reverse listing is all companies listed on the LQ 45 Index from January 2022 to December 2022, totaling around 83 companies. The sample of the initial release is based on the criteria that have been set and used by approximately 10 companies. The initial release was carried out on all companies listed in the LQ 45 Index from January 2022 to December 2022, totaling approximately 83 companies. The initial release sample is based on the criteria that have been set and used by approximately 10 companies.

This study examines how women entrepreneurs in Micro, Small, and Medium Enterprises (MSMEs) in the creative economy sector leverage digital technology to strengthen their roles in the urban tourism ecosystem. Using a qualitative approach supported by secondary data and non-intervention observations over six months in South Jakarta, the study analyzes the dynamics of digital adoption, the cultural value of creative products, and structural barriers affecting women's entrepreneurial experiences. The findings reveal that digital utilization is most prominent on easily accessible platforms such as Instagram, TikTok, and WhatsApp, while the use of more complex tools, such as marketplaces, websites, and analytics, remains limited. Women’s creative products, in subsectors like culinary, crafts, fashion, and others, prove to enrich the tourism experience and reinforce the city's destination identity. However, low digital literacy, minimal mentoring, and weak integration into the formal tourism supply chain hinder the optimization of these potentials. Additionally, the digital adoption patterns found support the Technology Acceptance Model's explanation that the perceived ease of use is a key factor in early technology adoption. This study fills an important gap in the literature by linking gender issues, digital transformation, the creative economy, and urban tourism within a unified framework. The research emphasizes the importance of strengthening digital capabilities and structured collaboration between women-led MSMEs and tourism stakeholders to enhance the sustainable competitiveness of destinations.

This study analyses the influence of fiscal capacity on capital expenditure in Aceh Province over the period 2007-2023 by collecting data from the BPS website of Aceh Province. Using multiple linear regression method, this study found that Local Own Revenue (PAD), Revenue Sharing Fund (DBH), and Special Allocation Fund (DAK) have a positive and significant influence on capital expenditure. The results of the analysis show that every 1 unit increase in PAD, DBH, and DAK respectively increases capital expenditure by 234.0927 units, 57.51575 units, and 25.09292 units. This finding indicates that stronger fiscal capacity allows local governments to allocate more budget for infrastructure and investment projects, which support economic development and community welfare. Increased personnel expenditure was also found to have a significant positive impact on capital expenditure, indicating the importance of investment in human resources to support the efficiency and effectiveness of managing development projects. These results support the Human Capital and Administrative Efficiency theories, which assert that competent and efficient human resources increase productivity in budget management

This study aims to examine the impact of NPM, ROI, and ROE on stock prices. The population of this research consists of infrastructure companies listed on the Indonesia Stock Exchange (IDX) during the period of 2019-2022. This study uses secondary data obtained from the financial statements of infrastructure companies listed on the IDX between 2019 and 2022, which were accessed through the website www.idx.co.id.  The research population consists of 23 infrastructure companies listed on the IDX during the 2019-2022 period. Purposive sampling was used to select a sample of 81 observations, which were analyzed using multiple linear regression. The results show that NPM has an effect on stock prices, while ROI and ROE do not have an impact on stock prices.

In building a company, each company will maximise its performance to achieve its goals. Because each company has a goal to obtain profit or profit from the production activities carried out and to increase the value of the company. The purpose of this study was to determine the effect of tax planning, profitability, company size and leverage on firm value. This research was conducted on the Indonesia Stock Exchange (IDX) taking data through the website www.idx.co.id to obtain annual report data that has been published and audited by the company in the 2020-2022 period. While the research time was conducted in 2024, the observation period carried out by researchers was in the order of time from 2020 to 2022. The type of approach in this study is to use a quantitative approach. With this type of research relationship using associative methodology where this method is used to determine the interaction or impact between several variables. The results of this study indicate that tax planning has a significant positive effect on firm value The results of this study indicate that profitability has a significant positive effect on firm value The results of this study indicate that company size has no significant effect on firm value. The results of this study indicate that leverage has a significant positive effect on firm value.

This community service activity (PKM) was carried out with partners, namely the Rawa Panjang UMKM Forum. The problem faced by the Rawa Panjang Village UMKM Forum is the lack of understanding and knowledge of the importance of business legality. Out of the 400 members, only around 40% have business legality. While the remaining 60% do not have business legality. This community service activity aims to improve the knowledge and expertise of partners in promoting NIB online on the official OSS (Online Single Submission) website. The implementation of PKM activities consists of three stages, namely the preparation, implementation, and evaluation stages. The recapitulation analysis shows that the material presented is in accordance with the needs of the partners. In addition, it shows that this training also has an impact on increasing the knowledge and expertise of members of the Rawa Panjang UMKM Forum

The goal of this study is to ascertain if tax avoidance is impacted by capital intensity, leverage, and profitability which is moderated by firm size. Purposive sampling is used for the sample in this study, which focuses on mining companies that are listed on the IDX. The websites of the respective companies and IDX were used to get the data. The data were analyzed using MRA and multiple linear regression. The results demonstrate that while profitability and capital intensity have a significantly positive impact on tax avoidance, leverage has a negative impact. This study also demonstrates that firm size can moderate the impact of capital intensity and leverage, but it cannot moderate the impact of profitability.

One of the agencies formed by the government in handling social security is PT Jamsostek which has now changed to BPJS Ketenagakerjaan. BPJS Ketenagakerjaan consists of Old Age Security (JHT), Death Security (JK), Work Accident Security (JKK), and Pension Security (JP). In submitting a BPJS Ketenagakerjaan claim itself, you can go through the official SSO website (E-claim), the BPJSTKU Mobile application, the Antrian.bpjsketenagakerjaan.go.id site, and you can come in person. In principle, the method for claiming BPJS Ketenagakerjaan Old Age Security via E-claim or via the BPJSTKU Mobile application is not much different. After completing the requirements and documents, applicants only need to wait for the data verification schedule to the nearest BPJSTK office. And the method for disbursing BPJS Ketenagakerjaan Old Age Security can also be done offline or online. The purpose of this study was to determine the mechanism for submitting claims to BPJS Ketenagakerjaan Old Age Security with the ease of accessing claims, namely by using the E-claim feature and the requirements that must be submitted by BPJS Ketenagakerjaan participants in submitting claims and how to disburse BPJS Ketenagakerjaan Old Age Security funds in a structured manner. The results of this study are that there is convenience provided by BPJS Ketenagakerjaan Old Age Security in serving the claim system for participants by providing an E-claim system and the mechanism is quite easy to understand and access.    

PT Rizma Tour & Travel is a company operating in the travel agency sector. The problem in this research is that recording cash receipt and disbursement transactions still uses a manual and semi-computerized system using Microsoft Excel to create cash receipt and disbursement reports. This problem can result in incorrect recording or incorrect input of transactions, resulting in inaccurate cash receipt and disbursement reports.The research method used in this research is qualitative research with a case study approach. This research aims to build a cash receipt and disbursement application for PT Rizma Tour & Travel which is used to assist in recording cash receipt and disbursement transactions.The results of this research are in the form of a web-based application for cash receipts and disbursements that can help PT Rizma Tour & Travel in recording cash receipt and disbursement transactions so that they run effectively and efficiently, including creating cash receipt and disbursement reports.  

Nowadays, the utilization of a Web-based Hospital Management Information System has been implemented in Raja Ahmad Tabib Hospital of Pulau Riau Province, which not only has an impact on patient services but can also have an impact on the effectiveness of employee work in serving patients in the hospital, in order of study aims to determine the effectiveness of work through Web-based HMIS (SIMRS) by determining the Quality of Information, Organizational Culture and Digital Competence. This study will conduct data analysis through SEM-PLS (Structural Equation Modeling-Partial Least Square) software, which the test conducted by the researcher uses path analysis to test the pattern of relationships that can reveal the influence of variables or a set of variables on other variables, both direct and indirect influences. Based on the results of the research that has been conducted, the researcher found that there is a positive influence between Organizational Culture both on HMIS and on work effectiveness and organizational culture has a significant determination of work effectiveness through the utilization of Web-based HMIS. On the other hand, the quality of information and digital competence are not significant to Web-Based HMIS, although both are significant to work effectiveness. However, the determination of information quality and digital competence does not have an indirect relationship to work effectiveness through Web-based HMIS.    

This research discusses the application of cash receipts and cash payments from cash sales and cash purchases at CV Banua Prima Teknik. This research aims to determine the accounting system for cash receipts and cash disbursements at CV Banua Prima Teknik, as well as to create a web-based cash receipt and disbursement application at CV Banua Prima Teknik. The theoretical framework of this research involves information system analysis, by examining the information needed by management, related functions, documents used, and document flowcharts. MySql is used as a database, with the PHP programming language. The research results show that the recording at CV Banua Prima Teknik has been computerized but still uses Microsoft Excel. The weakness of this method is that it is difficult to find out the recapitulation report of cash receipts and disbursements based on a certain period. Therefore, the application developed in this research is expected to help produce cash receipt and disbursement reports more effectively and efficiently, thereby improving performance in company financial management.

The Influence of Independent Commissioners, Liquidity, and Leverage on Tax Aggressiveness in Manufacturing Companies in the Food and Beverage Industry Sector Listed on the Indonesia Stock Exchange for the 2020-2024 Period. This study aims to find out and provide empirical evidence regarding the Influence of Independent Commissioners, Liquidity, and Leverage on Company Tax Aggressiveness in Manufacturing Companies in the Food and Beverage Industry Sector Listed on the Indonesia Stock Exchange for the 2020-2024 period. The number of samples in the study were 21 companies with a total of 63 research data obtained using purposive sampling method based on predetermined criteria. The data used is secondary data in the form of audited annual financial reports for the 2020-2024 period taken from the website www.idx.co.id. The data analysis technique used is descriptive statistics, assumption test, multiple linear regression analysis test and hypothesis testing. Based on the results that have been obtained, it is found that the Independent Commissioner and Liquidity have no effect on Tax Aggressiveness and the Leverage variable has an effect on Tax Aggressiveness.

This research is motivated by the decline in gold savings in the last four years due to: the value of gold which is currently getting higher, and Covid which occurred in mid-2020. Furthermore, people's needs are increasing and increasing so the ability to buy gold is low. To find out the analysis of the implementation of promotions as a strategy in increasing the number of pawnshop gold savings customers. This research uses a qualitative method using a descriptive approach. The types of data used are primary data sources and secondary data sources. The data collection techniques used by researchers are interviews, observation and documentation with customers and employees of PT.Pegadaian Syariah Gobah Pekanbaru Riau. Data processing techniques with data reduction, data editing, data description and drawing conclusions. Based on the research results, it can be concluded that the implementation of promotions is a strategy to increase the number of gold savings customers at PT.Pegadaian Syariah Gobah Pekanbaru Riau, is by using advertising promotions in introducing pawnshop gold savings products using social media and print media, promotions using online publications using websites is an effort to attract attention or news from the media or the general public for a product. can be widely known, Direct Promotion is carried out to attract potential customers by implementing socialization. Promotion Sales are carried out by providing special discounts or promo codes to prospective customers so that they are interested in pawnshop gold savings products at PT. PawnshopGobah Pekanbaru Riau Sharia Service Unit. By implementing promotional forms well, the goal can be achieved to increase the number of pawnshop gold savings customers and increase public understanding of pawnshop gold savings products and can help the community with economic problems.

Marriage early marriage or young marriage is still popular among people today. This condition also occurs in Kecamatan Kangkung, Kabupaten Kendal. According to data from the website of the Badan Pusat Statistik, Kangkung Subdistrict had experienced an increase in the early marriage rate in 2022. The early marriage rate fell in 2023, but there was an increase in divorce cases by 5 cases and divorce by 36 cases. In an effort to minimize early marriage, KKN UIN Walisongo students carried out socialization activities in the form of a film review of “Dua Garis Biru” which was held on July 28, 2024. held on July 28, 2024. The activity was attended by IPNU IPPNU youth, totaling 50 people with an age range of 12 to 24 years. The implementation of the activity begins with a movie review then continues with a review of the audience and the presentation of presentation of material on the impact, factors, and prevention of early marriage. Participation and responses from the audience were also quite good, as seen from the large number of audience who attended and responded during the discussion.

The activity of introducing the website as a medium for village information and promotion was carried out on August 24 2024 at the RW 01 Kalibaru Office Hall, targeting participants as residents of RW 01. Various objectives of this activity were the reason for this activity, but the main objective of this activity was to increase public awareness of the importance of promoting villages through digital platforms, especially in introducing the village's tourism, arts and cultural potential to a wider audience. Regarding the method used in this activity, the activity of introducing this website includes socialization, scanning barcodes to access the website, as well as extracting information related to village potential that is not widely known. Resource persons and moderators or guides involved in this activity include Panji Wijonarko M.Kom, Rohmad Dwi Cahya, Bimbang Agus Purnomo, Wawan Iswanto, Burhanudin, and Rasyan Akbar. As expected, the results of this activity show that village residents are able to accept and understand the importance of using websites as an effective promotional tool. As a result, this activity succeeded in introducing the concept of village promotion via the internet, which is expected to not only increase the number of tourists visiting, but also strengthen residents' awareness of the importance of digital promotion strategies in village development.