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This study investigates the impact of real and accrual earnings management on idiosyncratic risk, with a focus on the moderating role of good corporate governance, proxied by managerial ownership, in manufacturing firms listed on the Indonesia Stock Exchange from 2020 to 2022. Using moderated regression analysis, the findings reveal that both real and accrual earnings management practices negatively affect idiosyncratic risk, suggesting that earnings management may serve as a risk mitigation tool under efficient contracting perspectives. However, managerial ownership exhibits divergent effects: while it strengthens the risk-reducing impact of real earnings management, it unexpectedly amplifies the idiosyncratic risk associated with accrual earnings management, potentially due to managerial motivations to meet financial targets. These results highlight the complex role of corporate governance in earnings management, as it may act as both a stabilizing and risk-amplifying factor depending on the type of earnings management practiced. The study underscores the need for stakeholders to critically evaluate earnings management and corporate governance practices, while encouraging future research to include additional variables to further explain idiosyncratic risk determinants. The study's Adjusted R Square value of 8.1% indicates that other significant factors affecting idiosyncratic risk were not captured in this analysis.

Teenagers today are filled with a number of rapid technological changes and developments. From a financial perspective, teenagers at this stage have a growing ability to understand the principles of saving and spending money, not only the basics, but also long-term goals. The three main areas that parents should focus on are income, savings, and responsible spending (shopping or investment). Problems that often occur in society (including teenagers) are such as wasteful living (lifestyle), online loan debt, and being trapped in online gambling. The emergence of several entertainment venues, cafes, and angkringan makes spending difficult for teenagers to control. The methods used in this service are lectures, simulations, discussions and questions and answers regarding the usefulness and benefits of understanding financial literacy. The results of this service show the different nature and patterns of financial management of teenagers requiring presentation patterns that need to be adjusted. In the implementation of the activity, there were participants (some) who were more enthusiastic or serious about this series of training. Presenters (speakers) require the application of andragogy model learning. This model is intended so that the presenter (material provider) and participants are not bored, comfortable in communicating and feedback appears quickly. In the future, training or workshops will be more directed to more technical or specific, for example capital market investment, mutual funds or other investment models.

This study examines murder cases triggered by romantic conflicts in Cipinang Prison, Jakarta. Using a qualitative approach, this research employed in-depth interviews with inmates and prison officers to explore the motives, processes, and social and psychological perspectives of the perpetrators. The findings reveal that romantic conflicts, such as jealousy, financial pressures, and feelings of being undervalued, are often the main triggers of violent acts leading to murder. Uncontrolled emotions and impulsive reactions exacerbate the situation, while the social environment, both before and during incarceration, plays a significant role in shaping deviant behavior patterns. The study also identifies various challenges in the rehabilitation process within the prison, including insufficient attention to the emotional needs of inmates and the negative influence of interactions with fellow prisoners. Referring to Differential Association theory, the study emphasizes that deviant behavior is often learned through negative social interactions. To prevent similar violence, emotional education, conflict management, and evaluations of individual-based rehabilitation programs are necessary.

This study aims to determine the performance of KCU Pintu Air by using the balanced scorecard method. This research method is a quantitative descriptive method. The data in this study were obtained from documentation in the form of financial reports and distributing questionnaires. The population in this study was KCU Pintu Air with a sample of a financial perspective in the form of financial reports, a customer perspective with a sample of 44 members, an internal business process perspective and a growth and learning perspective with a sample of 27 employees. The findings of this study show that the performance of KCU Pintu Air when measured using the balanced scorecard method results in a rating scale of 0.2 which lies between 0-0.6 which indicates that the cooperative's performance is quite good. The results of perspective calculations in the balanced scorecard are financial perspective calculations with unfavorable results, this is because most of the PEARLS ratio calculation results are in the bad category. The customer perspective shows good results, which are obtained from indicators of member retention and member acquisition which experience fluctuations and indicators of member satisfaction as much as 79% of members are satisfied with cooperative services. The internal business process perspective shows very good results, which are obtained from the results of the questionnaire with an operational efficiency indicator of 80% and an indicator of competitive position of 83%, which means that the respondents stated that they were very satisfied. The growth and learning perspective shows good results obtained from the results of employee satisfaction indicators as much as 91% of employees who express attitudes towards very high satisfaction, employee retention indicators that show good results and employee productivity indicators that experience fluctuations during the study period.

Modern Islamic philosopher and commentator Muhammad Abid Al-Jabiri helped advance the study of Quranic interpretation today. His critical thinking of Arabic reason made him famous among academics. Abid Al Jabiri's "revivalism" spirit motivated his criticism. In this case, the concept is related to the revival of Islam and efforts to change society. Abid Al Jabiri considered the current Islamic revival to be unsuccessful or even considered a failure. Based on this, Abid Al Jabiri wrote the next trilogy. This trilogy begins with his concern about the modern Arab discourse that cannot solve the problem of Islamic revival. The inaccuracy of Arabs in handling traditions (turats) is a factor that causes the Islamic revival to fail. Based on the perception of differences, the dialectic of understanding of contemporary Arab backwardness versus the dialectic of modern Western progress, the urgency of the Islamic revival does not depend on the orientation of development or its facts. According to al-Jabiri, formulating "the revival of Islamic civilization" is not easy, even unable to achieve progress, either in scientific planning or proportional utopian vision. After that, Al-Jabiri focused on turats (Islamic traditions), studying them and understanding them objectively to gain new insights. The main goal of Al-Jabiri's thinking on the whole turats is to realize socially transformative knowledge while maintaining the sustainability of the Islamic civilization revival program. This article examines Al-Jabiri's rational critique through the perspective of the bayani, irfani, and burhani epistemological trilogy and its implications for the development of modern Islamic economics. The main focus of this study is how the concept of rational critique can be applied to support the progress of Islam, especially in the context of Islamic economic theory and practice. This study highlights the relevance of Al-Jabiri's approach in formulating a more critical and progressive framework for Islamic economic thinking, while also responding to the challenges of modernization. This article also analyzes the contribution of the epistemological trilogy to strengthening Islamic financial practices in a global context. The research findings show that this integrative approach is not only relevant to the development of Islamic economics but also offers a solid foundation for innovation in facing the dynamics of the modern economy.    

The development of Micro, Small and Medium Enterprises (MSMEs) is very important in supporting economic growth in the city of Medan. In the context of sharia economics, MSMEs act as the backbone of the economy, creating jobs, diversifying products, and empowering communities. However, they are faced with challenges such as limited access to capital, education, and regulations. This research analyzes the role of MSMEs from a sharia perspective, identifies challenges, and provides policy recommendations. The results show that MSMEs play an important role in overcoming poverty, creating diverse local products, and supporting an inclusive economy. Therefore, solutions are needed to financial, educational, marketing and regulatory challenges. Support from the government, financial institutions and universities together with sharia economic development can optimize the contribution of MSMEs in supporting sustainable economic growth in Medan City. In this way, MSMEs can become a driving force for economic growth which will have a positive impact on the people of Medan City.

This study aims to examine the consumer behavior of teenagers in pagerbarang village in using ShopeePay and analyze it from the perspective of Islamic consumption ethics. Data were collected through in-depth interviews with twenty teenagers selected using the snowball sampling technique. The results indicate that consumer behavior is influenced by discounts, promotions, transaction convenience, and social pressure. Teenagers tend to make impulsive purchases driven by emotional needs and low financial literacy. From the perspective of Islamic consumption ethics, such behavior contradicts the principles of moderation (qanâ’ah) and prohibition of extravagance (israf). Teenagers often overlook these values due to social and technological influences that facilitate easy transactions. Therefore, increasing awareness of financial literacy and religious values is crucial to fostering more prudent consumer behavior.

This study aims to analyze how internal control and ownership structure influence the quality of consolidated financial statements in public companies in Indonesia. The research adopts a literature review approach to analyze the impact of internal control and ownership structure on the quality of consolidated financial statements in public companies. Data was obtained through relevant secondary literature, such as academic papers, books, and research reports related to the impact of ownership structure changes on the consolidated financial statements of companies in Indonesia. The researcher conducted a literature search through online databases, such as Google Scholar, using relevant keywords and only considering trustworthy and relevant findings. The researcher also expanded the review by considering various perspectives to gain a more comprehensive understanding. The results of the study are divided into several main sections, including the quality of financial statements, consolidated financial statements, and the impact of internal control and ownership structure on public companies. The study concludes that strong internal control has a significant positive impact on the quality of consolidated financial statements, acting as a mechanism to prevent fraud and maintain the integrity of financial data. Strict controls improve compliance with accounting standards, making the reports more transparent and reliable. In addition, institutional ownership has been proven to have a significant positive impact on the quality of financial statements, as it encourages transparency and external oversight. However, managerial ownership does not show a significant impact, indicating that the incentives from managerial stock ownership are not strong enough to influence the improvement of financial statement quality.    

This study aims to identify the accountability and transparency of sharia financial management in non-profit organizations, especially SD IT Yarsi Mataram, so that the implementation of financial management can be carried out in accordance with sharia principles. This study is a literature study, where relevant solutions to the conditions that occur at SD IT Yarsi Mataram are compiled based on relevant references that can be collected. Accountability and transparency of financial management have specifically been explained in Surah Al Baqarah Verse 282. Accountability in Islam is closely related to Amanah. And the transparency of financial management will affect the level of management accountability to stakeholders. SD IT Yarsi Mataram in recent years has not been transparent about financial management. The lack of transparency efforts in the allocation of funds obtained from student guardians as stakeholders and school committee bodies, has the potential to reduce the level of accountability of financial management. This minimal transparency and low level of accountability can trigger turmoil and distrust of stakeholders over the performance of school management. By conducting financial management transparency as part of accountability to stakeholders, it will increase trust and assessment of school management performance.

This study aims to determine and analyze the application of the balanced scorecard method as a benchmark for performance measurement at CV. Sumber Pinus Jaya. The research method used is a qualitative method, because this study does not aim to prove a hypothesis but rather aims to reveal facts and circumstances that occur at the time of the study. From the results of the discussion, it shows that the balanced scorecard method translates performance measures that have four indicators, namely in the financial perspective shows fluctuating numbers, the customer perspective shows good results, the internal business process perspective shows that the company has carried out an innovation process such as the concept of making furniture following current developments, the growth and learning perspective shows good company performance conditions because it can improve the quality of its employees. From the discussion above, it can be concluded that the use of the balanced scorecard method can be used as a benchmark for the success of a company. In order to be applied properly to the company, improvement efforts are needed both internally and externally.

One pointer of a country's advance can be seen from its financial perspective. MSMEs, as the spine of national financial improvement, require back from the government. Through the Free Enterprise (WMK) program, the government is collaborating with colleges in Indonesia to create a youthful era with an entrepreneurial soul. In this program, understudies are straightforwardly included through the entrepreneurial hatching arrange known as the submersion organize. At this arrange, students' entrepreneurial abilities are sharpened with MSMEs that are accomplices in this program. This think about employments a expressive strategy with a subjective approach. The information displayed were gotten through writing considers by analyzing different sources from past investigate, and are the comes about of work hones carried out with Bulgrill MSMEs.

This study examines the theoretical foundation of applying forensic audits to identify financial fraud. It focuses on key factors such as auditor competence and professional skepticism, as discussed in various studies. Using a qualitative approach, data were collected through literature review to gather diverse perspectives on forensic audit practices and their effectiveness in detecting financial fraud. By analyzing various journals that employ a quantitative approach, this review identifies key themes such as auditor competency, professional skepticism, and audit techniques used in detecting fraud. The findings indicate that a combination of auditor expertise and skepticism can significantly enhance the effectiveness of forensic audits in detecting financial fraud. This review also concludes that forensic auditing is effective in uncovering various types of fraud.

Inflation is a significant economic challenge in Indonesia, affecting price stability and people's purchasing power. In a sharia economic perspective, inflation is not only seen as an economic phenomenon, but also involves moral and social aspects. This article discusses the role of sharia monetary instruments in controlling inflation in Indonesia, highlighting the principles of fairness and transparency. Instruments such as Bank Indonesia Sharia Certificates (SBIS), Bank Indonesia Sharia Savings Facilities (FASBIS), and Sharia Open Market Operations (OPT) have been implemented to regulate the amount of money in circulation and maintain economic stability. Although their contribution to controlling inflation is still limited, the potential of sharia instruments can be strengthened through increasing market understanding, education and collaboration between the government, Bank Indonesia and sharia financial institutions. With more optimal implementation, sharia monetary instruments can create a stable, fair and sustainable economic system for the Indonesian people.

This study aims to analyze the influence of income, financial literacy, and Fear of Missing Out (FOMO) on the consumptive behavior of students who use Shopee from an Islamic perspective. The research employs a quantitative approach with data collected through questionnaires distributed to Shopee-using students, utilizing a Likert scale of 1–5. The sampling technique applied is accidental sampling, and data analysis is facilitated by SPSS software. The results reveal that the Adjusted R Square value of 13% indicates that income, financial literacy, and FOMO explain 13% of the variance in students' consumptive behavior, while the remaining 87% is influenced by other factors not included in the study. Simultaneous testing shows an F-value of 5.420 with a significance of 0.002, confirming that the three independent variables significantly affect students' consumptive behavior. Notably, financial literacy and FOMO have significant impacts on students' levels of consumption. This study contributes to the literature on consumptive behavior in the context of Islamic values and provides practical guidance for students to manage their consumption wisely. Additionally, the findings offer valuable insights for e-commerce platforms to design more responsible marketing strategies aligned with Islamic principles.

To find out  the beef cattle business in Perbaungan sub-district is potentially profitable from a financial, social and environmental perspective. Primary data were collected through interviews with farmers and secondary data from relevant agencies. Descriptive-analytical method was used. Benefit-Cost Ratio (BCR), Net Present Value (NPV), and Internal Rate of Return (IRR) were used to assess business feasibility. The results showed that the beef cattle business is financially viable with a BCR value of 1.35, NPV of 25,000,000, and IRR of 18 per cent. In addition, the business has a positive impact on income generation, job creation, and farmer welfare. But there are some problems, such as changes in feed prices and cattle waste management. Even if feed prices and cattle selling prices change significantly, the business is still viable, according to the sensitivity analysis. To make the business more sustainable, the government should help through training programmes, feed subsidies and access to finance. Beef cattle enterprises have great potential to grow and have a positive impact on both the environment and the community if managed properly.

This research examines the concept of money from an Islamic economic perspective which is fundamentally different from conventional economic views. In Islam, money is not a commodity that can be traded for profit. Money is a medium of exchange that must be used to support real economic activities and contribute to social welfare. The basic principles of Islamic economics, such as the prohibition of usury, gharar, and maysir strictly regulate the use of money so that it cannot be used for speculative activities that have the potential to be detrimental. This research aims to analyze the role of money in Islamic economics, explore its application in the Islamic financial system, and assess its impact on wealth distribution and economic stability. The research results show that the concept of money in Islam emphasizes justice, ethics and balance in the economy, and can provide a more sustainable alternative compared to conventional financial systems which often pursue maximum profits without paying attention to social impacts. This research concludes that the application of money principles in Islamic economics can support the creation of a fairer and more inclusive financial system and contribute to the overall economic welfare of the people.

Exchange rate stability is an important indicator in maintaining the balance of a country's economy, especially in facing global market dynamics. This research aims to analyze the effectiveness of sharia monetary policy instruments in maintaining exchange rate stability, with a focus on the principles of justice, transparency and stability which are the basis of the Islamic economic system. Instruments such as sukuk, mudarabah contracts, and ijarah are analyzed from theoretical and empirical perspectives to measure their impact on exchange rate fluctuations. This study uses a qualitative approach with analysis of secondary data obtained from various economic reports, scientific journals and related statistical data. The research results show that sharia monetary policy has significant potential in mitigating exchange rate volatility through stable liquidity management and a system free from speculation. Consistent implementation of sharia principles can also increase market confidence in the domestic currency. Furthermore, this research finds that integration between sharia monetary policy and conventional approaches can create synergy in maintaining exchange rate stability. This collaboration allows the monetary authority to be more flexible in responding to global economic challenges without abandoning sharia principles. Apart from that, educating market players regarding the benefits of sharia monetary policy is considered important to expand the adoption of this instrument. This study concludes that the successful implementation of sharia monetary policy is highly dependent on the commitment of the government and regulators in providing a conducive ecosystem, including financial infrastructure, strengthening regulations, and integrated policy support. This research provides theoretical and practical contributions in the development of sharia-based monetary policy in countries with dual economic systems.

Muamalah in Islam deals with financial issues with the principles of justice, efficiency, transparency, anti-riba, anti-gharar (uncertainty) and social responsibility. This study was conducted with the aim of examining the principles of muamalah from an Islamic economic perspective and how these principles can be applied to the modern economy. The introduction of this study highlights the importance of Muamalah maintaining ethics and morals in economic transactions, especially in the face of increasingly complex global economic developments that are often not based on justice. This study uses qualitative methods and a descriptive-analytical approach. Primary data were obtained through interviews with Islamic economic experts and Islamic banking practitioners, and secondary data were obtained from related literature such as books, journals, and Islamic economic articles. Thematic analysis was conducted to identify the application of muamalah principles in various economic sectors. The results of the study indicate that the principles of muamalah have been widely used in Islamic banking, Islamic investment and Islamic e-commerce with a focus on justice, efficiency and transparency. However, there are challenges in implementing these principles, especially related to the prohibition of gharar and riba in the speculative global financial system. This study concludes that the principle of muamalah can be the foundation for a better and more sustainable economic system, if supported by proper education and regulation.  

This study aims to analyze the business development strategy implemented by the furniture industry community in Probolinggo using the balanced scorecard (BSC) method. The method used in this study is a qualitative descriptive analysis method by conducting interviews, observations, and data documentation in collecting the necessary data. Interviews were conducted on 12 informants consisting of 5 informants from business owners in Jorongan Village, Probolinggo, 3 informants from employees, and 4 from consumers. The results of the study based on the Balanced Scorecard through 4 measurement perspectives show that the financial perspective has decreased in ROI, current ratio , and operating ratio. The growth and learning perspective lacks training for employees and does not utilize technology in the form of social media in its marketing process. The company's readiness in implementing BSC must pay attention to the implementation of a BSC-based performance measurement system by first evaluating the suitability of the characteristics and readiness of the company in implementing BSC. Things that must be prepared are evaluating performance so that it can reflect activities in the company in accordance with the vision, mission, strategy, and objectives that have been set.

The purpose of this research is to conduct a literature review of previous research on the Balanced Scorecard (BSC) from 2020-2024. BSC as a strategic tool management tool that is widely used by universities to improve the performance of their organizations. This research uses SLR which presents quantitative data on BSC issues and university performance. There are several measurements used, namely journals, variables, and theories as well as the field of science reaserch approach. The study results show 30 articles from accredited national journals and national journals. The topic of college performance is influenced by variables of information technology, quality assurance, financial perspective, growth learning perspective, customer perspective, and internal perspective. The theory used is BSC theory. The fields of accounting, management, public universities and private universities have researched a lot about BSC. Based on BSC measurements that are widely used are financial and customer perspectives. Although the college has successfully implemented BSC, the main challenge faced is the adjustment of key performance indicators and long-term goals of the college. This research provides insights, benefits and constraints in implementing and recommending BSC to improve organizational performance.