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Financial technology growth via digital wallets in Indonesia offers transaction convenience but challenges Sharia compliance. The main issues involve managing floating funds and cashback rewards, which risk exposure to riba. This study aims to examine and compare riba risk mitigation strategies in both areas. Employing normative legal research with qualitative, comparative, and conceptual approaches, it utilizes library research from DSN-MUI Fatwas, the Qur’an, Hadith, and fiqh muamalah literature. The findings reveal that floating fund riba risks can be minimized by depositing assets in Islamic financial institutions using wadiah or mudharabah contracts to avoid riba nasi’ah. Meanwhile, cashback riba risks are prevented by shifting the contract from qard to ju’alah or hibah mu’allaq, treating incentives as transaction rewards rather than loan benefits. Comparative analysis shows floating fund mitigation is structural, while cashback is reconstructive. Both work effectively under Sharia Supervisory Board monitoring. In conclusion, compliance requires practical execution via appropriate contracts, transparent supervision, and public education. Therefore, contract standardization by DSN-MUI and OJK, alongside enhanced Islamic financial literacy, is necessary.

The rapid development of financial technology, particularly online lending, has transformed consumption patterns among working-age individuals by providing easy access to digital credit. This study aims to analyze the influence of financial literacy and online loans on the consumptive lifestyles of gas station workers in the Bululawang area. An explanatory quantitative approach was employed, with all gas station workers serving as the study population. A saturated sampling (census) technique was applied, and data were collected through digital Likert-scale questionnaires. The hypotheses were tested using Multiple Linear Regression Analysis. The findings indicate that financial literacy does not significantly reduce consumptive lifestyles, suggesting that financial knowledge alone is insufficient to control spending behavior without strong self-discipline. In contrast, the use of online loan applications has a significant positive effect on consumptive behavior, as rapid access to credit creates a perception of greater purchasing power and encourages impulsive spending to satisfy lifestyle and social prestige. Simultaneously, limited financial literacy combined with easy access to digital credit significantly increases consumptive lifestyles. The study concludes that improving financial management requires not only theoretical financial literacy but also practical financial discipline. Therefore, companies are encouraged to provide continuous financial education and develop safer internal financing alternatives to reduce workers' dependence on digital lending platforms.

This study investigates why applicants who have passed the initial admissions stage do not proceed to final enrolment in an Indonesian private higher education context. While student recruitment is often measured by the number of applications received, institutional sustainability depends on the ability to convert applicants into enrolled students. This study employed a descriptive survey design supported by thematic analysis of open-ended responses. Data were collected from 179 applicants who had participated in the admissions process but did not complete final re-registration. The data were analyzed using frequencies, percentages, and thematic categorization. The findings show that conversion failure is influenced by several factors, including waiting for public university admission results, financial constraints, postponement of study plans, family considerations, uncertainty about the institution or study programmed, preference for other institutions, and campus accessibility. A key finding reveals that 58.1% of respondents would reconsider enrolment if scholarships, tuition discounts, or other financial assistance were available. These findings highlight the need for a conversion management strategy through targeted financial aid, transparent cost communication, family engagement, and proactive applicant follow-up.  

The fishermen's community in Tapak Village, Tugurejo Subdistrict, Semarang faces persistent economic vulnerability driven by fluctuating income, low financial literacy, and exposure to illegal online lending and digital financial fraud. This community service program aimed to strengthen the economic resilience of fishermen's families through participatory financial literacy education. Using a participatory-interactive approach involving coastal community members, the program delivered comprehensive financial literacy training tailored to the needs of coastal communities. Program effectiveness was measured through pre-test and post-test instruments. Results showed significant improvements in participants' understanding of cash flow recording, ability to differentiate needs from wants, household budget planning, and capacity to identify illegal online lending characteristics. This program confirms that context-based participatory education is effective in enhancing the financial capacity and resilience of coastal communities.

This study aims to analyze normatively and juridically whether students in private schools are entitled to free basic education based on the Constitutional Court Decision Number 3/PUU-XXII/2024. Prior to this decision, the phrase “without charging fees” in Article 34 paragraph (2) of Law Number 20 of 2003 on the National Education System was often interpreted narrowly, applying only to public schools. This interpretation created discrimination in access to education for students in private schools, particularly those from low-income families. This research employs a normative juridical method with a statute approach and case approach. Primary legal materials include the 1945 Constitution of the Republic of Indonesia, Law Number 20 of 2003 on the National Education System, and Constitutional Court Decision Number 3/PUU-XXII/2024. Secondary legal materials consist of relevant scholarly literature, books, and journals. The analysis reveals that the Constitutional Court declared Article 34 paragraph (2) of the National Education System Law conditionally unconstitutional. The phrase must be interpreted to mean that the Central and Regional Governments are obliged to guarantee the implementation of compulsory basic education without charging fees, both for educational units organized by the government (public schools) and by the community (private schools). Consequently, students in private schools have the right to obtain free basic education as a constitutional right. Private schools are still permitted to charge fees from financially capable parents, but they are obligated to provide financial relief or full fee waivers for students from economically disadvantaged families. This decision has significant juridical implications for national education financing policy, particularly the need to revise derivative regulations and allocate School Operational Assistance (BOS) and Regional BOS funds to eligible private schools. This study complements previous research, which was largely empirical and regional in scope, by providing a comprehensive national normative juridical analysis.

Marriage at an early age remains widespread, especially among communities with limited education and financial resources. This study aims to analyze the impact of early marriage on harmony in household life. The research model we employed was a library research design. The approach used was descriptive qualitative through literature review, referring to scholarly sources and secondary data from reputable journals published in the last five years. Findings indicate that the mental unreadiness of both parties (husband and wife) who marry at an early age can lead to instability in household life and increase the risk of marital failure or reduced family harmony. Young couples commonly face challenges in maintaining healthy communication, making joint decisions, and coping with financial pressures, all of which contribute to domestic conflict. In addition, emotional immaturity and limited life experience are also primary causes of disharmony within the family. Therefore, there is a need to improve education and public awareness about the importance of age maturity and mental readiness before marriage in order to create stable and harmonious households. Thus, it is necessary to increase education and public awareness about the importance of age maturity and mental readiness before marriage, in order to create a stable and harmonious household.

This community engagement program aimed to strengthen entrepreneurial capacity and digital literacy among santri at Asy-Syifa Al-Islami Islamic Boarding School, Parung Bogor, Indonesia. The program was designed in response to the growing importance of entrepreneurship and digital competencies in supporting youth empowerment, economic participation, and sustainable community development. The activities involved Islamic boarding school students who had limited access to entrepreneurship education, digital business training, and practical technology-based learning opportunities. To address these challenges, participatory workshops, mentoring sessions, collaborative discussions, and practical digital entrepreneurship training were implemented over a three-month period involving 55 participants. The program focused on entrepreneurial mindset development, digital marketing, financial literacy, social media utilization, and small business management skills. The findings demonstrated significant improvements in entrepreneurial awareness, digital literacy, communication skills, creativity, teamwork, and self-confidence among participants. Qualitative results also revealed increased motivation among santri to develop small businesses and utilize digital platforms productively. Participants showed greater readiness to engage in entrepreneurship activities and adapt to technological developments after completing the program. The integration of entrepreneurship education and digital skills training proved effective in promoting youth empowerment and sustainable community participation. Overall, the program highlights the importance of community-based entrepreneurship and digital literacy initiatives in strengthening the socio-economic capacity of Islamic boarding school students

This study aims to examine the role of religious moderation education in shaping the professional ethics of moderate Muslim accountants. Amid recurring cases of financial statement manipulation, collusion with clients, and unethical pressure in the accounting profession, a strong moral foundation is needed that goes beyond mere compliance with technical standards. This research uses a literature review method, analyzing books, related journals, and articles concerning religious moderation, Islamic professional ethics, and accounting ethics codes. The findings show that the four pillars of religious moderation, namely national commitment, tolerance, an anti-violence attitude, and accommodation of local cultural values, are closely aligned with the core principles of the accountant's code of ethics, namely integrity, objectivity, professional competence and due care, confidentiality, and professional behavior. Moreover, these pillars correspond with the spirit of Moderate Islam, namely tawassuth, i'tidal, tasamuh, musyawarah, ishlah, qudwah, muwathohah, and tawazun. This study concludes that strengthening religious moderation education, particularly through Al-Islam and Kemuhammadiyahan (AIK) courses in higher education, plays a strategic role in producing accountants who are principled yet not rigid, compliant with regulations yet humanist in professional practice

The Indonesian Navy (TNI AL) is an important component of the TNI, playing a vital role in safeguarding the nation's sovereignty in Indonesian waters and coasts. Human Resources (HR) are crucial for success in carrying out its duties. The quality of human resources is not limited to education and work experience, but also requires attention to other aspects, including welfare. Homeownership is a key indicator of the well-being of Indonesian Navy soldiers, significantly impacting the lives of Indonesian Navy soldiers and their families. However, Indonesian Navy soldiers often face financial difficulties, opting to purchase a home through a Home Ownership Loan (KPR) despite the high interest rates. Disciplined Savings (Tabplin) is a savings program run by the Indonesian Navy (TNI AL) whose funds can be utilized by Indonesian Navy soldiers to finance urgent needs, including home ownership. However, due to limited information, the utilization of these funds has not been optimal.

Substandard housing remains a multidimensional urban problem because it intersects with structural safety, indoor environmental quality, sanitation, clean water, poverty, and the effectiveness of policy implementation. This study evaluates the implementation of the substandard housing improvement program (RTLH) in Lubuk Linggau City by integrating a technical audit of housing quality with an implementation analysis based on the variables of communication, resources, implementer disposition, and bureaucratic structure. A descriptive-evaluative mixed approach was applied through field observation, technical scoring of ten rehabilitated houses, document review, and structured interviews with regulators, field facilitators, and beneficiary households. The results show that the cumulative technical conformity index reached 3.325 out of 4.00, equivalent to 83%, and was classified as adequate housing. Structural resilience achieved the highest score at 88%, followed by space adequacy at 85%, natural lighting and ventilation at 80%, and sanitation and clean water at 75%. Five houses were classified as adequate housing, while five were classified as fairly adequate/light substandard housing. The implementation analysis indicates that clear practical communication and facilitator assistance strengthened structural quality, but limited financial resources, weak environmental-health prioritization, and administratively oriented supervision reduced sanitation and ventilation performance. The study recommends standardized septic systems, stronger post-construction technical verification, healthy-housing education, realistic unit budgets, and quality-oriented monitoring.

Digital transformation in the military procurement sector has brought significant changes to accountability patterns at the Naval Academy (AAL). Using the AP2EP management cycle (Analysis, Planning, Execution, Evaluation, and Control) as an analytical tool, this paper dissects the extent to which the E-Procurement system can mitigate budget deviation risks and enhance financial transparency. As a military educational institution striving to become a World Class Naval Academy, AAL faces unique challenges in balancing state financial regulations with specific educational logistics needs. Through a descriptive qualitative approach, this research demonstrates that procurement digitalization provides an automated audit trail that minimizes human intervention. Despite technical and cultural obstacles, strategic steps such as developing real-time dashboards have proven effective in optimizing state financial governance to support cadet education quality and maintain an Unqualified Opinion (WTP).

Sharia financial literacy is an important aspect in supporting inclusive and sustainable economic development. However, the level of sharia financial literacy among Indonesian society is still relatively low. This condition creates opportunities for Islamic boarding schools (pesantren) to play a strategic role in improving young generations’ understanding of financial management based on sharia principles. Therefore, this community service activity aimed to enhance the sharia financial literacy and inclusion of students through the SAKINAH (Santri Cakap Literasi Keuangan Syariah) Program at Nurul Abshor Islamic Boarding School, Katingan Regency. The program was implemented using a participatory educational approach through socialization, interactive discussions, simple simulations, and participant evaluations. The activity was carried out through collaboration among the Financial Services Authority (OJK) of Central Kalimantan Province, the Islamic Economic Society of Katingan Regency, PT Bank Syariah Indonesia Palangka Raya, Nurul Abshor Islamic Boarding School, the Regional Financial Access Acceleration Team of Katingan Regency, and students of Palangka Raya University. The results showed an improvement in students’ understanding of the importance of saving, the ability to distinguish between needs and wants, sharia financial management, and knowledge of legal and trustworthy sharia financial products and services. The SAKINAH Program was also considered effective in encouraging students to become agents of sharia financial literacy within the pesantren environment and the wider community.

The rapid expansion of digital finance services, particularly Buy Now Pay Later (BNPL) platforms such as Shopee PayLater, has significantly altered consumption patterns among university students. The aim of this study is to examine the effect of Shopee PayLater usage and lifestyle on consumptive behavior, as to test the moderating role of financial literacy among Accounting Education students at Universitas Negeri Semarang (class of 2022). A quantitative explanatory approach was employed, with data collected via Likert-scale questionnaires distributed to 63 respondents selected through purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. Results show that Shopee PayLater usage positively and significantly affects consumptive behavior (path coefficient = 0.440, p = 0.000), as does lifestyle (path coefficient = 0.408, p = 0.003). Financial literacy, however, does not directly influence consumptive behavior (p = 0.676). Notably, financial literacy significantly strengthens—rather than weakens—the effect of lifestyle on consumptive behavior (interaction coefficient = 0.253, p = 0.019), while it does not moderate the relationship between Shopee PayLater usage and consumptive behavior (p = 0.712). These findings contribute theoretically by extending the Theory of Planned Behavior, demonstrating that BNPL accessibility and lifestyle orientation are stronger predictors of consumptive behavior than financial knowledge alone. Practically, this study suggests that financial literacy interventions must be accompanied by self-regulation strengthening and consumer protection policies to effectively curb excessive consumption driven by digital credit services.

This study examines human resource competence in improving financial management at the Public Service Agency of Gorontalo State University, a public higher education institution that operates under a flexible financial management model while remaining accountable for public funds. The main problem addressed is how financial management personnel translate regulatory knowledge, technical skills, and professional attitudes into efficient, effective, and accountable financial governance. This study aims to analyze the competence of financial management personnel and explain its contribution to strengthening institutional financial management. A qualitative descriptive approach was employed through interviews, observation, and document analysis involving bureau leaders, financial work team officials, treasurers, and financial managers across relevant work units. The findings show that knowledge competence is reflected in personnel understanding of regulations, policies, financial systems, budgeting procedures, reporting requirements, and the linkage between budget and institutional performance. Skills competence is demonstrated through financial administration, transaction recording, document verification, use of financial information systems, reconciliation, reporting, and preparation of accountability documents. Attitudinal competence appears in professionalism, compliance, integrity, prudence, responsibility, and openness to evaluation and audit. Financial management has been directed toward performance-based planning, expenditure control, budget realization monitoring, reporting, supervision, and audit follow-up. However, challenges remain in regulatory adaptation, system integration, data quality, document timeliness, account-code accuracy, inter-unit coordination, and consistency of audit follow-up. The study concludes that strengthening human resource competence is essential for improving financial management that is efficient, effective, accountable, and performance-oriented in public university financial governance.

The effectiveness of zakat management within the educational sector plays a crucial role in improving mustahik welfare. This study aims to analyze the management of zakat by the School Zakat Management Unit (UPZ) at SMKN Pringkuku Pacitan in enhancing the well-being of its beneficiaries. Utilizing a descriptive qualitative approach, data were gathered through interviews, direct observations, and documentary reviews. The findings reveal that the zakat management mechanism has been structured systematically, encompassing collection, distribution, and mustahik classification based on the eight categories of asnaf. Specifically, professional zakat (zakat profesi) is collected via a 2.5% monthly salary deduction from civil servant (PNS) and government employee (PPPK) staff, while zakat fitrah is accumulated from all teachers, staff, and students. The allocated zakat funds are regularly distributed to underprivileged students, orphans, and the community residing around the school environment. This financial intervention is proven to yield a positive impact by supporting educational expenses, fulfilling daily basic needs, and boosting students' learning motivation. The implication of this study emphasizes that the school-based zakat management model holds significant potential to be replicated as an effective social empowerment instrument to secure student welfare.

The millennial generation holds a strategic role in the economy but is prone to consumptive behavior due to low financial literacy. This study aims to analyze the influence of financial literacy on the consumption behavior of the millennial generation in Banda Aceh City, and to test the role of demographic factors (education, occupation, and income) as a moderating variable. A quantitative approach was employed using a survey method on 100 respondents aged 28–43, selected through random sampling. Data were analyzed using simple linear regression and Moderated Regression Analysis (MRA). The results indicate that financial literacy has a significant and positive influence on consumption behavior. Another finding is that demographic factors were unable to significantly moderate this relationship. However, simultaneously, all variables in the model significantly influence Consumption Behavior, contributing 92.8% of the variation. These findings underscore the importance of increasing financial literacy as a dominant strategy for promoting more rational consumption behavior among the millennial generation.

The rapid advancement of digital financial technology has increased the adoption of e-wallets among university students and may influence tax awareness through greater transparency in digital transactions. This study examines the effects of financial literacy and risk perception on tax awareness through e-wallet usage among higher education students in Batam City, with culture included as a control variable. A quantitative survey was conducted involving 247 students who regularly use e-wallet services. Data were analyzed using multiple linear regression with robust standard error estimation in Google Colaboratory. The results indicate that financial literacy has a positive but insignificant effect on e-wallet usage (β = 0.0411, p > 0.05), whereas risk perception has a positive and significant effect (β = 0.5572, p < 0.01). E-wallet usage also positively and significantly affects tax awareness (β = 0.4613, p < 0.01). Furthermore, e-wallet usage significantly mediates the relationship between risk perception and tax awareness but does not mediate the relationship between financial literacy and tax awareness. These findings suggest that e-wallet adoption is driven more by digital lifestyle demands than financial literacy and that improving digital risk literacy may help strengthen students’ tax awareness and responsible use of financial technology.

This study investigates the determinants of investment decision-making among the millennial generation in the Indonesian capital market, with a focus on the interaction effects between financial literacy, overconfidence bias, and risk tolerance. Using a quantitative survey approach, data were collected from 320 millennial investors aged 23-40 years who actively participate in the Indonesia Stock Exchange (IDX). Structural Equation Modeling (SEM) was employed to test the proposed hypotheses. The results demonstrate that financial literacy exerts a significant positive effect on investment decisions, while overconfidence bias moderates this relationship by amplifying the tendency to make high-risk investment choices. Risk tolerance was found to play a significant mediating role between financial literacy and actual investment behavior. The interaction effect between overconfidence and risk tolerance reveals that highly overconfident investors with elevated risk tolerance are disproportionately more likely to engage in speculative investment activities. These findings offer practical implications for financial education institutions, capital market regulators, and investment platforms targeting the millennial demographic in Indonesia.

This study examines the performance of student administrative services in the Society 5.0 era at the Bureau of Academic Affairs, Student Affairs, and Planning of Gorontalo State University, focusing on scholarship services. It addresses the need for accessible, responsive, transparent, inclusive, and student-centered administrative services in higher education. A descriptive qualitative approach was employed through in-depth interviews, participatory observation, and document analysis. Informants included bureau leaders, scholarship and financial aid administrators, operational officers, and students receiving various scholarship schemes. Thematic analysis was conducted through data reduction, data display, and conclusion drawing, while validity was ensured through source triangulation, method triangulation, and member checking. The findings show that accessibility has improved through service counters, websites, social media, WhatsApp, online forms, SIMPEL BAKP, and coordination with faculties and study programs. However, information remains fragmented, digital standard operating procedures are not uniform, and disability-inclusive access is limited. Responsiveness is supported by direct and digital communication, but it lacks a dedicated complaint system, automatic notifications, selection-status dashboards, and real-time disbursement tracking. Service quality is perceived as fairly good because students experience professional, friendly, and fair treatment. Nevertheless, service documentation, procedural standardization, staff training, and humanistic technology integration need strengthening. The study concludes that scholarship administration should be transformed into a centralized, inclusive, responsive, transparent, and student-centered digital-humanistic service model.

The acceleration of digitalization in recent years has shaped a new socio-economic landscape in Indonesia. Access to app-based financial services and online entertainment has increased rapidly, but at the same time, illegal online lending and digital gambling, targeting adolescents, have flourished. This paper explores a Community Service intervention model that combines preventative digital literacy and artificial intelligence (AI) optimization within the La Tansa Islamic Boarding School in Palembang. The research was conducted using a qualitative approach with participant observation, in-depth interviews, focus group discussions, and written reflection analysis. Findings indicate that strengthening digital literacy based on critical awareness not only improves risk understanding but also deepens self-control integrated with religious values. AI training for educators also encourages changes in learning practices to be more adaptive and reflective of the dynamics of the digital era. This model offers a digital resilience approach that can be replicated in other educational institutions with similar characteristics.