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The retail industry is highly influenced by the level of consumer spending, which experienced significant changes during the Covid-19 pandemic. PT Midi Utama Indonesia Tbk, as one of the leading retail companies, has sought to maintain its performance through service improvement, technological innovation, and financial management. This study aims to analyze the financial performance of PT Midi Utama Indonesia Tbk for the period 2020–2024 using profitability ratios, including Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). The results show that both NPM and ROA recorded positive trends until 2023, with NPM peaking at 3.01% and ROA at 6.71%, although both remain below industry standards. Meanwhile, ROE reached its highest level in 2022 at 20.21% before declining in subsequent years. The simultaneous decrease in all ratios in 2024 indicates pressure on net income due to rising costs and imbalances between revenue, assets, and equity growth. Overall, PT Midi Utama Indonesia Tbk demonstrated gradual profitability improvement up to 2023; however, cost control, asset optimization, and balanced capital management strategies are required to sustain future growth.

The Indonesian retail industry has experienced significant changes during the 2020-2023 period, starting with the Covid-19 pandemic in early 2020. Although it is gradually showing signs of recovery, the companies have felt a huge impact, such as many stores closing, increasing operational costs, and decreasing consumer spending, which are challenges for retail business actors to maintain their business continuity. This study aims to determine the factors that can be predictors of the financial distress of retail industry companies in Indonesia. The sample in this study was retail industry companies listed on the Indonesia Stock Exchange for the 2019-2023 period and had complete financial reports, resulting in 10 companies. Data analysis uses the logistic regression method. The results of the study show that the debt-to-equity ratio (DER) and return on asset (ROA) have a significant effect, while the current ratio (CR), total asset turnover (TATO), and operational cash flow margin (OCF margin) do not have a significant effect on financial distress. Thus, retail industry companies can utilize debt as a financing strategy to accelerate growth and need to focus on efficient asset utilization so that they can increase revenue and profit margins in order to achieve better financial performance and reduce the risk of financial distress.

Regional income is one of the important indicators in assessing the financial performance of local governments, especially in supporting development and public services. Malang City as one of the regions with growing economic dynamics, requires optimal revenue management through the Regional Financial and Asset Management Agency. The purpose of this study is to analyze the structure and trend of local income and evaluate the allocation of regional spending. The method used is quantitative descriptive with data collection through observation of budget realization reports and analysis of revenue trends. The findings of the study indicate a significant increase in local revenue, especially from the hotel, restaurant, and entertainment tax sector, although there are still challenges in managing assets and transfer funds. The implications of the results of this study are expected to contribute to the development of more effective fiscal policies, as well as increasing transparency and accountability in regional financial management in Malang City. This study also provides strategic recommendations for optimizing regional income in the future.

Kureksari Village utilizes local economic potential and designs strategies to increase revenue through analysis of the 2024 budget realization and the 2025 budget plan. Kureksari Village, located in Sidoarjo Regency, has a wealth of resources in the form of physical assets such as a sports building managed by BUMDes as well as non-physical potential such as a spirit of mutual cooperation and a high level of community education. This research was conducted using a qualitative descriptive approach through case studies, using data obtained from interviews, observations, and documentation. The findings show that village financial management has been directed towards the principles of transparency and efficiency, with a focus on spending on development, empowerment, and strengthening the community economy. Although village income in 2025 is projected to increase, challenges are still seen in efforts to increase Village Original Income (PADes) sustainably. The strategies implemented include increasing the professionalism of BUMDes management, mentoring small business actors, and expanding market access through digitalization. Therefore, it is recommended that villages continue to strengthen the capacity of their apparatus, increase community involvement, and build partnerships with external parties to support the achievement of economically independent villages.

Capital expenditure allocation refers to budget outlays for the acquisition of fixed assets and other long-lived assets, which play a crucial role in driving local economic activity. Key determinants include regional own-source revenue (PAD) and balancing funds (DAU, DAK, DBH), whose effects on capital spending may be moderated by economic growth. This study examines how PAD and balancing funds influence capital expenditure allocation across Bali’s nine regencies and one municipality from 2019 to 2023, and whether economic growth moderates those relationships. Using a sample of 45 yearly observations and moderated regression analysis, we find that both PAD and balancing funds exert significant negative effects on capital expenditure allocation. Moreover, economic growth does not significantly moderate these effects.    

This study aims to measure the financial performance of the Regional Financial and Asset Management Agency (BPKAD) of Lamongan Regency in 2019–2023 based on the Value for Money concept which includes the principles of economy, efficiency, and effectiveness. The method used is descriptive qualitative with a case study approach, collecting primary data through interviews and observations and secondary data from the Budget Realization Report (LRA) and other supporting documents. The results of the ratio analysis show that the management of regional spending during this period is classified as economical with an average ratio of 93.61%, and balanced efficient with an average efficiency ratio of 100.70%. However, the effectiveness of regional revenue is still fluctuating and mostly ineffective, mainly due to the low realization of revenue from taxes, levies, and grants. The implications of this study emphasize the need to increase the utilization of regional potential and revenue management so that financial targets can be achieved optimally, so that public services and regional development can run more effectively and sustainably.

Waqf is one of the Islamic social instruments that has a dual role, namely as a religious institution and as an economic instrument. Waqf can improve the welfare of the ummah, support government spending, and absorb labor. The author applies a descriptive qualitative approach using the literature study research method. This method involves collecting data from various literatures, especially articles from scientific journals relevant to the research topic. Halal tourism is a travel concept that fulfills the principles of Islamic sharia in every aspect. The purpose of halal tourism is to provide a vacation experience that complies with religious principles for Muslim tourists, which includes spiritual, cultural, and also their practical needs while traveling. From the research conducted, it appears that the optimization of waqf assets has great potential in creating significant employment opportunities and can reduce the unemployment rate.

This study aims to determine the budget as one of the performance control tools at the Regional Finance and Asset Management Agency (BPKAD) of North Sumatra Province, Medan City. The data collection techniques used were interviews and documentation. The types of data used are quantitative data and qualitative data. The source of data used in this study is secondary data, in the form of Regional Budget Realization Reports. The analysis method used is a comparative descriptive analysis method, namely by comparing the budget with realization in various sources of financing using variance analysis. The results showed that there were irregularities in excess funds of 68.41%, 69.96%, 99.20%, and 32.52% in the budget of BPKAD Medan City for 2022. The conclusion from the analysis and realization of expenditures is that in the 2022 fiscal year, the BPKAD Medan City experienced deviations. Where deviations occur due to the budget that is not absorbed in the budget and expenditure realization. Performance control at the Medan City BPKAD for 2022 is considered good because the budget is greater than the realization in terms of budget variance and expenditure realization variance.    

The district or province's financial capacity to integrate with the economy. The greater the contribution to the economic progress of North Sumatra. The research establishes regional financial integration (Local Revenue, asset spending, and General Allocation Fund) on North Sumatra's economic ability to develop development potential. The data analysis method uses panel data. The research results found that Local Revenue, asset spending, and General Allocation Funds simultaneously or together had an effect on the economy. Local Revenue and asset spending have a partial effect on the economy. The General Allocation Fund has no partial effect on the economy.

The merger of Islamic Banks is to encourage larger Islamic banks to participate in the global market and to become a catalyst for Islamic economic growth in Indonesia. In addition, the merger of Islamic banks is considered more efficient in raising funds, operations and spending. Therefore, this study aims to determine the financial performance of Bank Syariah Indonesia before and after the merger. The object of this study is the financial statements of Bank Syariah Indonesia for 2018 – 2021. The method used is descriptive quantitative with the aim of analyzing BSI profitability before and after the merger. The types of data used are primary and secondary data obtained from several journals and the official website of the Indonesia Stock Exchange and the official website of Bank Syariah Indonesia (BSI). The results showed that there was no increase that was too specific between before and after the merger was carried out, where each company had its own operational and non-operational costs if the merger was not automatically carried out, so looking at the assets owned by each company, it can be said that the merger should be done. At the time the merger was carried out because the costs incurred by the company from all costs due to the implementation of the merger were more profitable than before the merger.

The financial planning of the Ahwal Al-Syakhshiyah Study Program Student Association at the Muhammadiyah University of Buton must be carried out through financial administration. Financial planning takes into account a number of variables, including projected sales, pro forma reports, asset requirements, economic assumptions, and how investments are financed. Budgeting, spending, and saving for the future can all be done through financial planning. The method of activity used is the method of lectures, discussions, questions and answers, assignments, practice and training. The results of this dedication show that the Pre-test understanding of organizational financial administration found that 1 student (14.28%) got the very low category, 2 students (28.57%) got the low category, and 4 students (57.14%) got the moderate, and there was an increase after the Post-test on understanding organizational financial administration found that 2 students (28.57%) got the medium category, 4 students (57.14%) got the high category, and 1 student (14.29%) got very high category. This means that the implementation of this activity can improve and develop the organizational financial administration of the Ahwal Al-Syakhshiyah Study Program Student Association, Muhammadiyah University of Buton.

The local government allocated funds in the form of capital expenditure in the local budget to increase fixed assets. During this shopping areas more used to spending relatively less productive routine. The purpose of this study is to prove empirically the effect of regional revenue and general allocation funds for capital expenditures in the District / City Central Java Province Year 2011-2013 with moderation variables Economic Growth. The population in this study is the Regency / City Central Java province which consists of 35 District / City. This study uses secondary data such as Realization Report 2011-2013 budget. In this study, the test model for hypothesis testing will be done using Moderated Regression Analysis. The data has been collected and analyzed in advance with the classic assumption test. Based on the results of this study concluded that the original income has no effect on Capital Expenditure. General Allocation Fund has a positive influence on Capital Expenditure. Directions regression coefficient is positive, meaning that an increase in the General Allocation Fund will increase capital expenditures. Economic growth does not affect the Capital Expenditure. Economic growth does not moderate relationship with the Regional Income Capital Expenditure. Economic growth does not moderate the relationship with the general allocation fund capital expenditures. Keywords:  Local Revenues, General Allocation Funds, Economic Growth and Capital Expenditure