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In the rapidly evolving landscape of global business entites, organizational effectiveness plays an increasingly crucial role. The success or failure of an organization is heavily dependent on the quality of human resources, recognized as the most vital organizational assets. This research aims to measure human resource accounting and explore the concept of behavioral accounting in two critical contexts: human resource accounting (HRA) and social accounting. The research method employed is qualitative, focusing on past and current phenomena. Findings indicate that, from a conventional accounting perspective, human resources have not been fully recognized as assets. Human resource accounting is a novel concept in financial accounting, requiring further research. This understanding emphasizes that employees are considered organizational assets through a cost or human value approach. The implication is the need for integrating behavioral dimensions in human resource management and social aspects in accounting decision-making to enhance organizational effectiveness holistically. This research is expected to contribute to the development of behavioral accounting theory and practice, providing insights into the role of accounting in social and human resource contexts.

This examination means to investigate and recognize the different sources and components adding to income age in the financial area inside the City of Medan. The study evaluates the various sources, instruments, and strategies utilized by banks to generate income and delves into the intricate details of revenue streams. Using a blended strategies approach, the exploration consolidates both quantitative information investigation and subjective experiences from key partners inside the financial business. The quantitative perspective includes the examination of fiscal summaries, pay reports, and execution pointers, giving a complete outline of income patterns. Key central places of the exploration incorporate the ID of premium pay, expense-based pay, and other subordinate sources adding to the general income of banks in Medan. The subjective part includes meetings and conversations with banking leaders and controllers to accumulate nuanced experiences about the techniques utilized for income expansion and maintainability. Primer discoveries show a different scene of income sources, including conventional financial exercises, imaginative monetary items, and computerized administrations. The examination adds to the comprehension of the elements of income recognizable proof in the financial area, giving important bits of knowledge to monetary foundations, policymakers, and industry experts.

This article discusses about risk, risk management, and Islamic perspectives regarding opportunity administration. In this context, the article highlights the importance of understanding harm and how decision-making in financial management often involves thinking about confidence and vulnerability. The Islamic approach to managing life and risk reflects the belief that everything has been arranged by Allah SWT according to His plan. This leads to the idea that while risk cannot be avoided completely, we have the ability to reduce its impact through appropriate mitigation measures

This research seeks to assess PT. BNI (Persero) Tbk's performance through the utilization of the balanced scorecard approach, encompassing financial, customer, internal processes, and learning/growth perspectives. The study, employing a descriptive method, focuses on PT. BNI (Persero) as the sample population, utilizing documentation techniques for data collection. Results indicate favorable financial indicators (ROA, ROE, NPM, BOPO, LDR), subpar customer metrics (customer acquisition, retention), excellent internal business processes (AETR, NGR), and positive learning/growth aspects (employee productivity, ETTE).

The aim of this research is to find out criminal responsibility for political parties based on the perspective of responsibility theory and to find out the ideal sanctions for political parties that obtain funds from corruption. The research method used in this research is literature or normative, namely "the process of searching for a legal regulation , legal principles, and legal doctrine in order to answer the legal problems faced. The results and discussion of this research are: 1) Political parties that obtain funds from corruption crimes can be charged with legal responsibility, this is because political parties which are legal entities are included in the definition of corporations as intended in Law Number 8 of 2010 and Law Number 31 of 1999. Apart from that, the actions of political parties who receive funds from corruption crimes are also criminal acts of money laundering as stipulated in Law Number 8 of 2010. 2) The ideal sanction for political parties involved in or obtaining funds from corruption crimes is to reduce political party financial assistance sourced from the APBN/APBD by the amount 30%, this sanction is applied to political parties whose members commit criminal acts of corruption independently or singly and do not involve political parties and sanctions for the dissolution of political parties if they commit criminal acts of corruption collectively and/or political parties that receive funds from criminal acts of corruption.

Money is an important component of existence. We call the system created by the exchange of certain contracts a financial transaction. These exchanges are simply an attempt to meet basic needs. Muhammad Baqir Ash Sadr consistently discusses the state of Islamic economics in his writings, consistently stating his rejection of colonial economics (conventional economics). The traditional economic perspective on economics and the true understanding of economics are not the same. This view is based on the scientific theory of economics which argues that scarcity of resources in the economy causes economic problems. According to M. Umer Chpra, everyone who pursues entrepreneurship is naturally influenced by their worldview and assumptions about the nature of the universe and human existence.

The study delves into the significance of green accounting methods within the framework of environmental sustainability and financial performance of companies across diverse sectors. Its aim is to gain a deeper understanding of the impact of implementing these methods on the correlation between sustainable business practices and financial performance of companies. With a focus on integrating green accounting into business strategies, this research explores its implications on profitability, liquidity, and organizational growth. The research methodology adopted employs a qualitative approach through meticulous analysis of literature. The steps encompass identifying the appropriate scope, selecting relevant data sources, conducting descriptive analyses, critically evaluating the authenticity of the literature used, and compiling and interpreting the findings. The research findings indicate that consistent use of green accounting has a positive impact on a company's financial performance. However, challenges related to established economic paradigms and the need for consistent definitions in the context of sustainable development remain obstacles. The amalgamation of social and environmental responsibilities in business decision-making holds significant potential for enhancing environmental management efficiency and financial performance of companies. Overall, green accounting practices promise a substantial influence in creating sustainable business models, demanding a shift in perspective and broader implementation.

The war between Ukraine and Russia has had a big influence on the world, especially from a political perspective. Russia's invasion of Ukraine on Thursday, February 24 2022 stems from internal conflict between the two countries. Due to this incident, Russia received criticism from the international community, including Indonesia. The United States condemned the invasion and imposed economic sanctions on Russia. These sanctions take the form of stopping the operations of Russian-owned financial institutions in the United States, freezing all investment assets and property of individuals close to the Russian President, as well as restrictions on Russian debt transactions. After being hit by economic sanctions, Russia was also subject to a crude oil embargo by the European Union and the United States. The war that occurred influenced the increase in oil prices due to Russia's invasion of Ukraine, causing new challenges in the global economy. This research uses library research. Library research is research whose main object is literature (library) which utilizes sources from literature to obtain research data, so that library research limits its activities to literary materials related to the research object. The research results show that the war between Russia and Ukraine has had various negative impacts that threaten all sectors, especially the economy in terms of global trade. As is known, these two countries are the largest suppliers of various main commodities such as wheat, fertilizer, natural gas and oil. Where these commodities are really needed by international consumers. Russia and Ukraine have a significant market share of the supply of oil, gas and other commodities, so the invasion has increased the prices of these commodities. The direct impact of rising commodity prices affects economic growth in the countries involved. This means that the economy in Southeast Asia will be affected by the war that is taking place. Continued conflict could have drastic effects in Southeast Asia. The impact of the Russian and Ukrainian wars has an impact on the Southeast Asian economy and will be more detrimental than the impact of the COVID 19 pandemic. This is because it is related to the global economy in essential areas.

This research was conducted with the aim of analyzing the guarantees contained in profit sharing agreements such as mudharabah agreements contained in sharia banking. In this research, a normative approach is used. A normative approach is used to examine the provision of guarantees in production sharing agreements from the perspective of Muamalat jurisprudence. This research shows that profit sharing contracts such as mudarabah essentially have no guarantees, except for guarantees against the possibility of moral hazard on the part of the contracting parties. In practice, Islamic financial institutions, especially Islamic banks, remove mandatory guarantees from the profit sharing agreements they make with their partners (customers). However, keep in mind that the guarantee of absolute rights will only end if the loss arises due to your fault, negligence or breach of contract. If the loss is caused by negligence, or a breach of customer contract, then warranty coverage should not be addressed.

Sharia shares are a form of ordinary shares which have special characteristics in the form of strict control regarding the halal scope of business activities. One of the shares listed on the stock exchange belongs to BRI Syariah. Bri Syariah is a sharia bank that has sharia shares. BRI Syariah with the ticker BRIS conducted an initial share offering. Currently, many people are interested in BRIS shares. The increase in BRIS shares is due to the increasing number of people showing interest in sharia finance. Sharia capital markets are capital market activities that do not conflict with sharia principles in the capital market. The explanation of the phenomena stated above provides a gap that requires urgent further research related to the law of buying and selling BRIS shares in the sharia share community from the perspective of Islamic and positive law. This research is normative juridical research that is qualitative in nature. Normative juridical research is a process for determining legal rules, legal principles and legal doctrines. In this research, the approach used is a statutory approach and an analytical approach. From the results of the author's research, it was found that the process of buying and selling BRIS shares from an Islamic legal perspective must avoid several aspects, namely Bai' al-Hamisy and Bai' al-Maksyuf. The practice of buying and selling BRIS shares in the Sharia Shares Community begins with a contract process that is adapted to DSN-MUI No.80 of 2011 and the process of buying and selling BRIS shares from a positive legal perspective has been carried out safely and in accordance with Financial Services Authority (OJK) regulations. buying and selling BRIS shares is permitted based on the perspective of Islamic law. The perspective of Islamic law regulates that buying and selling must avoid several aspects, namely Bai' al-Hamisy and Bai' al-Maksyuf. The practice of buying and selling BRIS shares in the Sharia Shares Community begins with a contract process adapted to DSN-MUI No.8 of 2011, namely mudharabah, ijarah, musyarakah and syirkah contracts.                                  

The main problem in this research is to examine the issue of the concept of Law Number 11 of 2020 concerning Job Creation Using a Beneficial Approach, regarding the view of Islamic Law regarding Law No. 11 of 2020 concerning Job Creation, benefits of Law no. 11 of 2020 concerning Job Creation for workers and the existence of Law no. 11 of 2020 concerning Job Creation from a Sharia Economic Law perspective. The type of research used in this research is library research. The data sources used are primary data and secondary data. The results of this research are that the review of Islamic law in Law no. 11 of 2020 concerning Job Creation is a form of preserving the soul (hifzh al-nafs) in the principles of maqashid sharia as a means of maintaining their economic rights to survive. As for the benefits of Law no. 11 of 2020 concerning Job Creation that can be felt at this time, namely: creating jobs, encouraging investment, an easier and faster licensing system, and simplified investment requirements. The value of Sharia Economic Law is viewed from Law no. 11 of 2020 concerning Job Creation, providing sharia economic growth, especially in the sharia financial industry in Indonesia such as Sharia Banks, Non-Bank Sharia Financial Industry, Sharia Cooperatives and Sharia Capital Markets, in the future there will be great opportunities in running their business.

An audit is a systematic process carried out by an auditor to obtain and evaluate evidence of a company's economic events and include fairness based on predetermined standards and convey the findings obtained to interested parties. My aim in writing this article is to find out to what extent auditors play a role in improving company performance from an Islamic perspective. The method I used in this research was using qualitative research methods by means of field observations, interviews with related sources and supported by several sources such as books, journals and other documents. The results of this research are that an auditor has a vital role in the management and administrative audits in every institution or company, because with an audit, the financial system in a company will run well and will of course have an impact on improving the quality of each existing employee. at every company. So I can conclude that audits within the company must be carried out periodically to review the extent to which administrative controls have been implemented to improve company performance and to achieve predetermined goals

Based on the results of the research conducted that: (1) Implementation of Pawn (Rahn) in the Islamic Economic Perspective is an agreement or contract in mu'amalah which is carried out by two parties in the form of accounts payable by submitting an item as collateral for the debt. (2) Implementation of Pawning (Rahn) Rice Fields in Sayur Mahincat Village, Barumun Selatan District, Padang Lawas Regency in an Islamic economic perspective, namely the pawnshop (rahin) comes to the pawnbroker (murtahin) to borrow some money in cash to fulfill his life needs by handing over his rice fields as collateral for debt. The right to use the collateral is controlled by murtahin until the debt is paid off and there is also the pawnbroker who manages the rice fields themselves which are used as collateral with the proceeds from the fields being divided in half with the pawn recipient. There is no time limit for repayment of the debt, the end of the mortgage is rahin has been able to pay off his debt to the murtahin. the implementation of pawning (rahn) in rice fields is in accordance with the perspective of Islamic economics because there is willingness, the principle of helping, and avoiding extortion of pawned goods, because pawning is a contract of mutual help for those who need financial assistance, this pawn contract is related to a loan agreement what desperate people do.

This study aims to analyze the perception and intensity of use of QRIS (Quick Response Code Indonesian Standard) among MSMEs (Micro, Small, and Medium Enterprises) in Pekalongan using descriptive qualitative research methods. QRIS is an electronic payment system that allows MSMEs to receive payments via QR codes that can be scanned using a banking application or digital wallet. Through a descriptive qualitative approach, this study involved in-depth interviews with MSMEs owners and managers in Pekalongan to understand their perceptions of QRIS and their intentions in using this payment system. The researcher will use a structured interview guide to collect data on the knowledge, experience, and attitude of MSMEs towards QRIS. Data collected from interviews will be analyzed using descriptive analysis techniques, where findings and patterns arising from interviews will be identified, grouped, and interpreted. This analysis will provide a more in-depth insight into the perception and intensity of QRIS use among MSMEs in Pekalongan City. The results of this study are expected to provide a more in-depth understanding of the factors affecting QRIS adoption among MSMEs from their own perspective. The resulting information can be used to develop better strategies and policies in promoting QRIS use among MSMEs. In addition, the results of this study can also provide valuable input for banks, governments, and other stakeholders in expanding QRIS adoption and increasing financial inclusion in the MSME sector in Pekalongan City. It is hoped that this study will contribute significantly to the development and further understanding of QRIS implementation among MSMEs and help create a more efficient and inclusive payment ecosystem for MSMEs in Pekalongan City and the community as a whole.  

This research aims to determine the non-academic achievements obtained by students, existing extracurricular activities, the strategies implemented by madrasah heads to improve students' non-academic achievements, the constraints of madrasah heads in implementing strategies, and the achievements of extracurricular activities in improving students' non-academic achievements at MTs Negeri 3 Medan. This research uses a qualitative type of research with a case study approach conducted in a natural, holistic and in-depth setting. The research subjects were school principals, teachers/extracurricular activity coaches, students, and extracurricular activity coaches. The data collection techniques used were observation, interviews and documentation techniques. The data analysis technique uses the Interactive Analysis Model from Miles and Huberman, namely data collection, data reduction, data presentation, and drawing conclusions or verification. Research data validity techniques are credibility, transferability, dependability and confirmability.The research results obtained are: 1) Students' non-academic achievements come from extracurricular activities that students participate in, including scouts, paskibra, tahfiz, youth scientific work, mujawwad, dance and futsal. 2) The extracurricular activities at MTs Negeri 3 Medan are futsal, paskibra, scouts, KIR, UKS, dance, mujawwad, PIS, band/music, and tahfiz. 3) The strategy implemented by the madrasa head is: selecting competent trainers, determining a good extracurricular schedule, facilities and infrastructure, funding, motivation for students, and evaluation. 4) The obstacles faced by madrasa heads are from the financial side, in terms of time to take part in events or competitions and in terms of when taking part in events that are far away, they have to add supervisor/teacher personnel. 5) Achievement of extracurricular activities is seen from the achievements obtained by students while participating in extracurricular activities, where the non-academic achievements achieved by MTs Negeri 3 Medan students who take part in extracurricular activities have reached the point of participating in and winning national scale events or competitions. Apart from that, the achievements of extracurricular activities can be seen from the impact on the members who take part in them, namely deepening and expanding students' knowledge regarding the extracurricular activities they participate in and succeeding in building students' personalities with strong and independent characters.Thus, the strategy implemented by the head of the madrasa to improve the non-academic achievements of MTs Negeri 3 Medan students through extracurricular activities has been able to provide various achievements in various events or competitions not only between schools or between districts/cities but on a national scale. There are only a few obstacles that need to be addressed by the school, namely from a financial perspective, in terms of time and in terms of distance to participate in events or competitions.

The Broiler Chicken business owned by Andien, belonging to Mrs. Tri Winarti, initially operated with a capacity of 12,000 chickens and planned to expand to 24,000 chickens. This study aims to assess the sustainability of the development of Andien's Broiler Chicken farm to 24,000 chickens from a financial perspective. Financial analysis was conducted through calculations of Net Present Value (NPV), Benefit Cost Ratio (BCR), Internal Rate of Return (IRR), and Payback Period (PP). From the calculation results, it can be concluded that the expansion of Andien's Broiler Chicken business from 12,000 chickens to 24,000 chickens is a viable step based on the scenario calculations. The Payback Period (PP) is 1.31 periods, indicating a quick payback of investment as PP is less than 12 periods. The calculation results show an NPV value of Rp 4,936,714,867 using a 6% discount rate (based on the 2023 BRI KUR interest rate), and if using a 7% discount rate (based on the 2023 Mandiri KUR interest rate), the NPV would be 4,633,045,331. The presence of a positive NPV indicates the viability of this business development. The calculated IRR value reaches 22.26%, exceeding the 6% discount rate. The feasibility of the business is also supported by a BCR value of 1.09, where a ratio above 1 indicates the viability of the business.

This study aims to determine whether the financial performance of the government of Ribang Village, Koting District, is economical, efficient and effective based on the concept of value for money. This study used a quantitative approach originating from the office of Ribang Village, Koting District. Analyzed using Microsoft Excel and value for money formula. The results of the research conducted concluded that the financial performance of Ribang Village, Koting District, from an economic perspective, in 2018 was quite economical and in 2019-2021 it was economical. efficiency category, (2) whereas in 2020 the index was not efficient, (3) the financial performance of Ribang Village, Koting District in terms of effectiveness in 2018-2021 was quite effective.

This study aims to investigate the influence of reward & punishment strategies, internal public relations, and digital marketing on company profitability. Employing a qualitative research design, the study utilizes purposive sampling to select participants from various industries, aiming for diverse perspectives. Data analysis involves thematic coding to identify patterns and themes emerging from interviews and textual analysis of relevant documents. Preliminary findings suggest that effective implementation of reward & punishment strategies, coupled with robust internal public relations and adept digital marketing, significantly impacts company profitability. The study underscores the importance of cohesive internal communication and strategic digital marketing efforts in enhancing organizational performance and financial outcomes.

Financial management is one of the main courses at the Faculty of Economics and Business. However, this course is often considered a difficult subject for some students. This study is a qualitative study with a theoretical perspective by constructing a financial management visualization scheme. The aim is to provide illustrations that provide a complete view to make it easier to understand financial management. The discussion is given in a comprehensive manner regarding the function of financial management, namely seeking funds in an efficient composition, making investments effectively, and dividing profits (dividends) strategically as shown in a brief financial report. This financial management function is carried out to achieve company goals, namely the value of the firm in the form of stock prices. The results show that it does not only provide benefits for shareholders or owners, but also long-term benefits for stakeholders or related parties in the form of corporate social responsibility.

Performance appraisal aims to determine progress and to increase the trust of external parties. There are two types of assessment of company performance, namely the assessment of financial performance and non-financial performance. Financial performance is an analysis carried out to see how far a company has carried out by using the rules of financial implementation properly and correctly. The research methodology used is based on data and data sources, data collection methods, operational definitions, and analytical methods. The analytical method used is financial ratio analysis which is a form of quantitative analysis. In 2020, the current ratio, quick ratio and cash ratio are respectively 115%, 66% and 52% and in 2021 they are 113%, 64% and 53%. The cash turnover ratios in 2020 and 2021 are 2 times and 4 times. Debt to Asset Ratio in 2020 and 2021 is 46% and 41%. Working capital turnover for 2020 and 2021 is 2 times and 4 times. Fixed asset turnover for 2020 and 2021 is 0.23 times, and 0.28 times. Meanwhile, total asset turnover for 2020 and 2021 is 0.12 times and 0.16 times. The net profit margin in 2020 and 2021 is 37% and 35%. After conducting research on the performance of the BRI Simpang Rimbo Besar Unit, it can be concluded that the performance of the BRI Simpang Rimbo Besar Unit for the periods of 2020 and 2021 from a liquidity standpoint is quite good as well as from a solvency perspective. is good enough. However, in terms of activity and profitability, the performance of BRI Simpang Rimbo Unit is not good. For this reason, the authors suggest that the BRI Simpang Rimbo Besar Unit further improve promotions and service levels to attract potential customers