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This study aims to examine how to manage queues and service quality at Bank Bapas 69 Rejosari Cash Office (KK), especially given the limited number of staff and the absence of a formal queuing system. Using a qualitative descriptive approach with a descriptive case study method, data was collected through participatory observation and interviews during the internship period from January - March 2026 internship period. This study  shows that the queue system is not yet functioning properly, as evidenced by the large number of customers crowding around the service desk. This is mainly due to the difficulty elderly customers have in taking care of administrative matters at the Teller desk, as well as the excessively long credit consultation time at the Customer Service desk. It can be concluded that the effectiveness of service at PD BPR Bank Bapas 69 Magelang (Perseroda) Rejosari Cash Office is still hampered by suboptimal queue management. This tangible contribution is expected to shape a more orderly, clear, and time-efficient service process for Bank Bapas 69 KK Rejosari without having to incur significant costs for technology.

This study analyzes the performance of Account Officer (AO) and Loan Officer (LO) on the development of savings and loans at Koperasi Simpan Pinjam (KSP) Kopdit Obor Mas, Agrobusiness Branch. The objective of this study is to describe the role of Account Officer (AO) and Loan Officer (LO) in fostering the growth of savings and loan disbursement, as well as to identify the determinant factors influencing the effectiveness of their performance. The analytical method employed is descriptive qualitative using observation, interviews, and documentation techniques. The results indicate that the role of Account Officer (AO) in marketing and mobilizing savings, as well as the role of Loan Officer (LO) in credit feasibility analysis, loan disbursement, and credit monitoring, functions as a dominant factor driving the growth of members’ savings and loans. However, the effectiveness of their performance is constrained by limited human resources and suboptimal credit supervision. Although the operational and service systems have been implemented in accordance with established procedures, strengthening competency and monitoring systems is necessary to transform the performance of Account Officer (AO) and Loan Officer (LO) into a more effective and sustainable contribution to the development of savings and loans.

The Merdeka Belajar Kampus Merdeka (MBKM) program through internship activities provides opportunities for students to be directly involved in the professional world and community service. This study aims to analyze the role of entrepreneurship education and productive business mentoring implemented by KSP CU Bathera Sejahtera Maumere in improving the business capacity of its members. The research employed a descriptive qualitative approach, with data collected through observation, interviews, and documentation during the internship program. The results indicate that entrepreneurship education and productive business mentoring make a positive contribution to enhancing entrepreneurial knowledge, financial management, and business sustainability among cooperative members. Therefore, structured and continuous mentoring programs need to be further developed to strengthen the economic independence of cooperative members.

This study aims to analyze the incumbent's advantage in the 2024 Manggarai Regency Legislative Election with a case study of Paulus Peos' victory in Electoral District I. The theory used is David R Mayhew's approach. The method used is a descriptive qualitative approach through interviews, observation, and documentation. The results of the study show that Paulus Peos' success in retaining his legislative seat for four consecutive terms was supported by three main factors, namely name recognition (advertising), credit claiming, and position taking. Through advertising, Paulus Peos built a positive image and connection with the community; through credit claiming, Paulus Peos emphasized his contributions to various development programs; and through position taking, Paulus Peos demonstrated his commitment to the aspirations of the people. These three factors fostered strong voter loyalty and trust, proving that the incumbent's advantage stemmed not only from his political position but also from his ability to build social relationships and his consistent performance in serving the community.

Artificial Intelligence (AI) has become a significant driver of innovation in the banking sector, especially in the context of post-pandemic digital transformation. AI is widely utilized in areas such as fraud detection, credit evaluation, risk management, and customer interaction, attracting considerable interest from both academics and industry professionals. This research explores the recent advancements in AI within the banking industry, focusing on studies published between 2020 and 2025. A bibliometric approach is employed, using data from the Scopus database and bibliometric tools like VOSviewer and R Studio to visualize keyword networks and track emerging trends. The study aims to identify influential authors, journals, and countries contributing to AI research in banking. By analyzing these developments, the research highlights the contributions of AI to improving operational efficiency, data security, and financial inclusion, particularly in the Indonesian context. This work offers valuable insights into the ongoing integration of AI in the banking sector and its potential to shape future financial services, emphasizing its relevance to both global and regional markets.

This study analyzes the mechanism of money creation in Islamic financial institutions by highlighting its relationship to the principle of prudence and the intermediation function. The research background is based on the growth of Indonesia's sharia capital market which by 2025 will reach a capitalization of IDR 5,060 trillion, but still faces conceptual challenges regarding how money is created according to the principles of maqashid al-shariah. The method used is Systematic Literature Review (SLR) with PRISMA guidance on 38 relevant scientific articles. The results of the study show that money creation in the sharia system only occurs through real asset-based economic activities, in contrast to the conventional system that relies on credit and interest expansion. The intermediation function is carried out through partnerships that prioritize proportional sharing of risk and profit, while the prudential principle ensures that monetary expansion remains under control. In addition, research has found that sharia contracts such as murabahah, mudarabah, and musharakah play a role in encouraging productive money circulation while suppressing speculative activities. This study concludes that the integration between the moral and economic dimensions forms a just, stable, and sustainable Islamic monetary paradigm. These findings make a conceptual contribution to strengthening Islamic financial policy in Indonesia, especially in formulating a monetary regulatory framework that is in line with the principles of distributive justice, transparency, and protection of the stability of the national financial system.

This study examines the influence of credit interest rates and third-party funds on the credit distribution of PT BPR BKK Banjarharjo, Brebes Regency, using a quantitative approach based on secondary data from monthly financial reports between 2020 and 2024, amounting to 60 observations. The results show that, partially, credit interest rates exert a negative and significant effect on credit distribution, while third-party funds demonstrate a positive and significant impact. Simultaneous testing further confirms that both variables collectively have a significant influence on credit distribution. These findings emphasize the importance of banking institutions in carrying out their intermediation function effectively, where the ability to maintain competitive credit interest rates and strengthen public fund mobilization becomes a strategic necessity to improve credit growth and financial stability. Moreover, the study highlights the role of micro-banking as a foundation for regional economic development, particularly in rural areas where local banks serve as drivers of community empowerment and sustainable economic activity. By reinforcing prudent management of interest rates and optimizing fund collection, banks can ensure not only improved financial performance but also the expansion of credit access for micro, small, and medium enterprises. The outcomes of this research are expected to provide practical contributions to policymakers in the banking sector, enrich scientific literature in financial management, and serve as a relevant reference for subsequent studies focusing on credit distribution, financial intermediation, and the development of microfinance institutions.

The 2020–2024 period is a crucial time for the Indonesian economy, which is facing severe pressure due to the COVID-19 pandemic and global economic dynamics. This study aims to analyze the development of the national economic condition over the past five years through key macroeconomic indicators, such as Gross Domestic Product (GDP), Foreign Direct Investment (FDI), forest area, industrial sector contribution, high-tech exports, domestic credit, trade in goods, and gross national income per capita (GNI per capita). The method used is descriptive quantitative based on data from the Central Statistics Agency (BPS) and secondary sources from national and international institutions. The results show that despite a contraction in 2020 due to the pandemic, the recovery process has been rapid since 2021, with stable economic growth in the range of 5% until 2024. Increased GNI per capita, improved foreign investment flows, and the expansion of economic digitalization are key factors strengthening national resilience. However, challenges remain, such as a decline in the industrial sector's contribution and a reduction in forest area. These findings confirm that Indonesia's economic development is moving toward a structural transformation oriented toward sustainability, sector diversification, and social inclusiveness. Overall, the 2020–2024 period reflects a phase of recovery and restructuring of the economic foundations toward achieving the Vision of a Golden Indonesia 2045 with global competitiveness.

Article 25 Income Tax (PPh 25) is a tax payment system by taxpayers in the form of monthly installments aimed at alleviating the tax burden at the end of the tax year. This provision applies to both Individual Taxpayers and Entities, and is calculated based on the amount of tax owed in the previous year, reduced by tax credits. PPh 25 plays an important role in maintaining the smooth flow of state revenue and supporting sustainable tax compliance. This paper comprehensively discusses the legal basis, calculation mechanisms, payment timing, and penalties for late payment of PPh 25. This research also examines the effectiveness of PPh 25 in encouraging voluntary compliance and its contribution to state revenue.

Credit Union (CU) Mandiri is one of the cooperative-based microfinance institutions that plays an important role in improving the economic welfare of the community in Pematang Siantar. This study aims to analyze the contribution of CU Mandiri in empowering its members through savings and loan programs, financial literacy training, and micro-business development. The method used in this study is a descriptive qualitative approach, with data collection techniques through interviews, observations, and documentation studies. The results of the study show that CU Mandiri not only provides affordable financing access for low-income communities, but also increases the awareness and ability of its members to manage their finances independently. Through cooperative principles such as solidarity and active participation of members, CU Mandiri has succeeded in creating an environment that supports local economic growth. However, challenges such as low financial literacy and limited capital are still obstacles that need to be addressed systematically.

Limited access to formal financing remains a persistent challenge for Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, despite their vital contribution to economic development. Among the key barriers are poor-quality financial reporting and the lack of digital accounting adoption, which hinder financial transparency and lender trust. This study aims to analyze the influence of financial reporting quality and the use of digital accounting technology on MSMEs’ access to financing from formal financial institutions. A quantitative explanatory research design was employed, involving 120 MSMEs in Banyumas Regency, Indonesia. Primary data were collected through structured questionnaires and analyzed using multiple linear regression after satisfying classical assumption tests. The results indicate that both financial reporting quality and digital accounting technology have significant positive effects on access to financing. Financial reporting quality exhibited a slightly stronger influence, confirming its role in reducing information asymmetry and signaling creditworthiness. The adoption of digital accounting tools, such as BukuKas and Accurate, improved financial documentation, auditability, and lender confidence. These findings underscore that internal financial practices are critical enablers of financial inclusion, especially in semi-urban contexts.The study concludes that enhancing the quality of financial reports and promoting digital accounting adoption are essential strategies for improving MSMEs’ access to external funding. The findings offer practical implications for policymakers and financial institutions while also contributing to the theoretical understanding of MSME financial behavior in the digital era.

This study aims to describe and analyze: The Contribution of Migrant Workers in Increasing Money Remittances and Achieving the SDGs.  The research is a qualitative descriptive analysis. The data analysis technique uses the technique developed by McNabb (2002), namely Grouping the data according to key constructs, Identifying bases for interpretation, Developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that migrant workers play an important role in the world economy, especially in developed countries as migration destination countries and contribute to the growth of the economy in their home countries, one of which is through remittances sent to their home countries. Indonesia is one of the countries that still sends migrant workers, where remittances from migrant workers are seen as one of the main sources of foreign exchange after petroleum. Migrant workers contribute to reducing the unemployment rate in Indonesia by: Increasing household income. Helping families left behind not work for a while. Increase family access to capital and credit for entrepreneurship. Encouraging a decrease in child employment rates Helping economic development in the region of origin. Encourage political and social change.  The use of remittances for productive activities is expected to increase investment in recipient countries. Remittances encourage improvements made by households in daily consumption, expenditure on education, health, and other expenses, so that it will affect economic growth. Remittances increase household incomes and are therefore a strong anti-poverty force in developing countries.  Not only that, migrant workers who return to their home countries (return migrants) also contribute to the economic and social conditions of their home countries. Remittances can contribute directly and indirectly to several SDGs. Remittances' contribution to the SDGs: SDG 1: Reduce poverty, SDG 8: Decent work and economic growth SDG 10.c: Reduce the cost of migrant remittance transactions.

This study analyzes the effectiveness of the MSME empowerment program in Madura Regency in improving community welfare. Empowerment programs that include entrepreneurship training, access to capital through People's Business Credit (KUR), and business assistance show positive results in increasing the capacity of business actors. Based on survey data, most of the program participants experienced an improvement in business management and marketing skills. The positive impact was also seen in the increase in average household income by 30% and the opening of new jobs. However, challenges remain, especially related to the equitable distribution of benefits in rural areas, low digital literacy, and program sustainability. This study uses a quantitative approach with a survey method, supported by the Theory of Change theory to analyze the impact of programs on socio-economic changes in the community. The results of the study show that the empowerment of MSMEs makes a real contribution to the welfare of the community, although continuous evaluation is needed to ensure the sustainability and equitable distribution of program benefits throughout the Madura Regency area. By strengthening the synergy between the government, financial institutions, and local communities, it is hoped that the impact of MSME empowerment can be more optimal.

This research aims to analyze the impact of changes to the provisions on the responsibilities of directors and shareholders as well as guarantees of legal protection for creditors and third parties in the context of the Job Creation Law. The research method used is normative legal analysis, relying on a study of statutory regulations, relevant legal theories, and selected scientific literature. This normative approach is carried out through in-depth study and interpretation of applicable legal provisions, especially changes regulated in the Job Creation Law. The analysis focuses on how these changes affect the legal responsibilities of directors and shareholders, as well as their impact on the rights of creditors and third parties. Legal theory is used to build a strong conceptual and analytical framework in understanding the legal phenomena that arise from the implementation of this new regulation. It is hoped that the research results will provide a comprehensive understanding of the legal implications of these policy changes, as well as offer recommendations to increase legal certainty for all relevant parties. Thus, it is hoped that this research can be a significant contribution to the development of corporate law studies and legal protection in Indonesia.

To strengthen the characteristics of Islamic banking and increase its contribution to the national economy, OJK developed a unique Islamic product called Cash Waqf Linked Deposit (CWLD). This research aims to investigate the effects of CWLD empowerment programs on the welfare of beneficiaries, financial inclusion, social participation, and spiritual growth, aligning with the principles of Maqasid al-Shariah. These principles focus on poverty eradication, social justice, and economic welfare through Hifze deen (faith preservation), Hifze maal (wealth preservation), and providing the poor with access to productive resources like education, training, and credit. The study examines OJK's initiative to enhance Islamic bank participation in cash waqf management for sustainable finance and broader objectives of Maqasid al-Shariah.  In-depth interviews with seven key figures (two donors, three waqf institution representatives, and two managers) are analyzed using NVivo software.  The findings reveal a high level of alignment between the proposed CWLD product design and stakeholder expectations. This strong alignment underscores the product's capacity to meet the objectives of Maqasid al-Shariah, such as poverty eradication, social justice, and economic welfare. By addressing these fundamental Islamic principles, the CWLD product contributes to sustainable finance, ensuring that financial activities support long-term economic stability, social inclusion, and environmental sustainability.  

The aim of this research is to determine the effect of MSME credit and government assistance on MSME growth and reducing poverty rates in Balikpapan City. The analytical tool used is path analysis. Path analysis is an analytical method used in research to test the influence of independent variables on dependent variables, including indirect influences through mediating intervening variables. This method is more complex than ordinary regression analysis and requires in-depth understanding. The analysis application used in this research is the SPSS v25 application. The results of research on the provision of banking credit on the growth of MSMEs in Balikpapan City have a positive and significant effect. It can be concluded that banking in Balikpapan City can grow and develop MSMEs in Balikpapan City. Providing Bank Credit to Poverty Alleviation has no direct and insignificant effect, this means that the contribution of providing credit cannot necessarily reduce the poverty rate in Balikpapan City. The Balikpapan City Government's assistance for the growth of MSMEs is positive and significant, this means that the assistance is very effective in directly developing the growth of MSMEs in Balikpapan City. Balikpapan City Government's assistance to the poverty level in Balikpapan City is negative and significant. It can be concluded that the Balikpapan City Government's policy instrument by providing assistance to MSMEs will be able to reduce the poverty rate in Balikpapan City. It can be concluded that the growth of MSMEs in Balikpapan City has a negative effect on reducing the poverty rate, meaning that the more MSMEs grow, the poverty rate will decrease.

This research investigates the impact of credit services provided by Makmur Bersama Savings and Loan Cooperative on the income of its members in three main dimensions, namely credit contribution, credit services, and business improvement through credit services. The research employs a quantitative approach using the SPSS version 22 statistical tool. The study was conducted in the Jati Rungo Village, Pringapus District, Semarang Regency, Central Java, with the entire population of members serving as the sample. The results of the analysis indicate that the credit contribution variable has a relatively small but significant influence on member income, while the credit services and business improvement through credit services variables have a positive and significant impact on member income. Simultaneous hypothesis testing confirms the significant effect of at least one independent variable on member income. In conclusion, the observed factors such as credit contribution, credit services, and business improvement through credit services have a significant influence on cooperative member income, providing crucial insights for cooperative management to enhance services and financially empower their members.

This research aims to analyze the contribution of credit, level of member satisfaction, and credit services to increasing business income through credit services for members of the Karya Cipta Mandiri Cooperative in Sendangwaru Village, Semarang Regency, Central Java. Using a quantitative approach and SPSS statistical tools, research was conducted on 150 cooperative members who used credit for productive activities. According to the results of descriptive statistical data analysis, member satisfaction levels, credit services, credit contributions, and income increases are all average variables. Classic assumptions such as normality, heteroscedasticity, multicollinearity, and autocorrelation were tested to verify the multiple linear regression model used in the research. According to multiple linear regression analysis, credit contribution and member satisfaction levels have a positive and significant effect on increasing members' business income. In contrast, credit services are not proven to have a significant effect on increasing income. Simultaneous and partial tests show that the three independent variables influence the dependent variable simultaneously.

This study aims to analyze the role of the financial sector in poverty alleviation in Indonesia using annual data for the period 1980-2014. The ARDL cointegration approach is used to show the existence of a long-run trade-off between the financial sector and poverty alleviation. In addition, the Granger causality VECM method is also used to detect the direction of the causal relationship between the financial sector and poverty. In addition, to measure the time horizon and relative intensity of poverty in response to shocks experienced by the financial sector, impulse response functions (IRF) and variance decomposition (VDC) are used. Private sector money supply and domestic credit ratio are used as indicators of financial sector development, while poverty is measured by household consumption expenditure per capita and economic growth is measured by gross domestic product (GDP) per capita. The results show that there is a long-run relationship between the financial sector, economic growth and poverty alleviation in Indonesia. Furthermore, the results show that there is a two-way causal relationship between the financial sector and poverty. The contribution of money supply and private credit ratio to poverty shocks is positive. Therefore, to accelerate poverty alleviation, the government can adopt a policy that requires commercial banks to provide convenient lending conditions for the poor and the private sector.

The aim of this thesis is to determine the influence of service quality on customer satisfaction with People's Business Credit (KUR) financing at Bank Syariah Indonesia Sub-Branch Office (KCP) Paser Tanah Grogot. Based on the Validity Test which contains 26 statement items, it is declared valid, because rcount > rtable, with an rtable value of 0.3120. The results of the Reliability Test which contains 26 statement items are declared reliable, because the Cronbach alpha value is greater than 0.6 then the Multiple Linear Regression Equation which contains the value of each variable is Y = 1.488 - 0.001X1 + 0.313X2 - 0.035X3 - 0.216X4 + 0.560X5. Based on the Correlation Coefficient Test (R), it shows a value of 0.760 and is in the Coefficient interval 0.60 – 0.799, which means there is a strong influence between Direct Evidence (X1), Reliability (X2), Responsiveness (X3), Assurance (X4) and Empathy (X5) on KUR Financing Customer Satisfaction (Y). The results of the Adjusted R Square Determination Coefficient (R2a) show a value of 0.515 or 51.5%, which means that Direct Evidence (X1), Reliability (X2), Responsiveness (X3), Assurance (X4) and Empathy (X5) provide a percentage contribution or the contribution that influences the KUR Financing Customer Satisfaction variable (Y) at Bank Syariah Indonesia KCP Paser Tanah Grogot is 51.5% while the remaining 48.5% is contributed by other variables not included in this research. The results of the F test calculation analysis (simultaneous) obtained an Fcount value of 9.295 and Ftable using a significance level of 0.000 while the Ftable value was 2.49. So Fcount is 9.295 > Ftable value is 2.49 and the hypothesis test is accepted because there is a significant influence on KUR Financing Customer Satisfaction. The results of the t test calculation analysis show that the t value of the Reliability variable (X2) is 3.341 with a significant level of 0.002, Empathy (X5) is 4.017 with a significant level of 0.000 which has an influence on KUR Financing Customer Satisfaction (Y). Meanwhile, the t-calculated value of Direct Evidence (X1) is -0.007 with a significant level of 0.995, Responsiveness (X3) is -0.187 with a significant level of 0.853, and Guarantee (X4) is -1.819 with a significant level of 0.078 and has no effect on KUR Financing Customer Satisfaction (Y). Based on the calculations above, the Empathy variable (X5) has a dominant influence on KUR Financing Customer Satisfaction (Y) with a t value of 4.017 with a significance level of 0.000. Thus, the second hypothesis in Chapter II which states that the Guarantee variable (X4) has a dominant influence on KUR Financing Customer Satisfaction (Y) is not proven correct (H0 is accepted Ha is rejected).