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Infrastructure development is one of the top priorities for the Indonesian government to achieve sustainable economic growth and enhance the quality of life for its people. Infrastructure plays a significant role in driving economic growth, as the availability of adequate infrastructure in a region contributes to the economic development of that area. However, it's acknowledged that financing large-scale and complex infrastructure projects requires substantial funds. Currently, government sukuk has become a popular choice for the Indonesian government to obtain funds aimed at financing infrastructure development. Economic growth serves as one of the indicators to assess the outcomes of past development efforts and determine the direction of future development. In other words, positive economic growth indicates an improvement in the economy, while negative economic growth signifies a decline. Funding sourced from foreign debt and infrastructure project development in Indonesia has consistently been a recurring issue over the years, given their interconnected nature. The government has taken various measures to ensure infrastructure continues to progress without adding to the burden of foreign debt for the country. One suitable option that can serve as a way out of the limitations in funding sources is through the issuance of Shariah Sovereign Securities or SBSN by the government.

This century has seen an increase in the development of sustainable development, and to help with this, the green economy strategy has been established. Businesses who are aware of this are beginning to include environmental management components to the strategic roadmap in order to accommodate this programme, which needs funding in order to be carried out. As a result, many institutions are now beginning to use green budgeting techniques. A budgeting model known as "green budgeting" gives environmental considerations top priority during the planning, execution, monitoring, and assessment stages. Organisations can use budgets as a tool to promote the accomplishment of environmental goals by implementing green budgeting. The OECD-based green budgeting theory and idea is applied. The purpose of this study is to offer a framework for implementing the green budgeting idea in line with business needs. This study employs qualitative methodologies grounded in financial company case studies. The information used came from documents and interviews pertaining to the organisation's green corporate roadmap and budgeting procedure. The study's findings demonstrate that PT. Smart Finance has strategic goals for environmental management in its frame design, and these goals are guided by the company's long-term aims and its shareholders. The company has relevant policies, such as the Green Company Document Blueprint, to put this idea into practice. It also has media, such as management reports and sustainability reports, to report on its progress and provide information on programme realisation. If this idea is put into practice, the annual budget of the company will need to be prepared with a grading system for environmental management.

This research paper focuses on exploring the influence of government funding on advancing digital transformation within the arts and cultural landscape in Indonesia. The primary goal of this study is to investigate the impact of government funding initiatives on catalyzing digital transformation within this dynamic domain. Digital transformation has become a critical force in shaping the arts and cultural sector, revolutionizing the creation, accessibility, and dissemination of artistic expressions. While several studies have examined digital transformation and government funding in various contexts, limited research has specifically focused on the influence of government funding on advancing digital transformation within the arts and cultural landscape in Indonesia. The problem statement revolves around understanding the extent to which government funding initiatives impact the advancement of digital transformation in the arts and cultural sector in Indonesia. The research questions include exploring the key factors shaping the relationship between government funding and digital transformation, as well as understanding the challenges and opportunities associated with these initiatives. This study employs a qualitative research methodology, specifically relying on secondary data sources such as academic journals, research papers, books, government reports, and relevant documents. The findings of this study provide valuable insights into the influence of government funding on advancing digital transformation within the arts and cultural landscape in Indonesia. The analysis reveals key factors shaping the relationship between government funding and digital transformation, highlighting challenges and opportunities for future development. This study has implications for policymakers, practitioners, and researchers, guiding strategic decision-making and policy formulation to drive the advancement of digital practices within the arts and cultural landscape in Indonesia. 

This research discusses the handling of problematic funding at Bank Syariah Indonesia KCP Sibuhuan. Based on observations in the field, many consumer financing problems, especially for certain products, arise due to various factors. The aim of this research is to find out the strategies used by Bank Syariah Indonesia KCP Sibuhuan in handling problematic financing for consumer products, as well as the factors that cause these problems and the steps that must be taken if these problems arise. Again. The research was conducted using a qualitative methodology, and the findings show that Bank Syariah Indonesia KCP Sibuhuan's approach to overcoming problematic financing in consumer financing products is to develop the company's human resources (HR), providing advice to clients via telephone and face-to-face conversations. visits, and perfecting the company website, all that remains is for the client to submit a Warning Letter (SP), chat with the client, develop a financing restructuring strategy, and finally implement the final handling strategy by selling the client's assets or collateral. Financial problems at Bank Syariah Indonesia KCP Sibuhuan are not caused by internal bank problems, but external factors such as customer lifestyle, layoffs, requests for other financing, unreliable customers, and work at bad companies. If an opportunity arises, problematic consumer goods are being refinanced at Bank Syariah Indonesia KCP Sibuhuan. This is done by assessing the money given, talking to all financial units, and avoiding problems with previous financing.

BeAbdurrohim Gresik Orphanage Dusun Bunut, Randegansari, Kec. Driyorejo, Gresik Regency, East Java. The orphanage is a non-profit organization, where the orphanage management has full responsibility in matters of trust. which has been given in terms of running the operations of the orphanage. As a form of public sector non-profit organization, one of the sources of funding for orphanages is in the form of donations from regular donors or incidental donors. This research aims to identify the implementation of the Financial Reports of the BeAdburrahim orphanage when viewed from ISAK 35 regarding non-profit organizations. The research was carried out using primary data, namely interviews and field observations, as well as secondary data in the form of financial reports at orphanages. The type of research that will be used is using a descriptive qualitative method by describing the state of the research object and then comparing it with existing standards.

This study aims to analyze the implementation of public library service management in Bintan Regency Library and Archives Service. This study is a qualitative study. The results of the study show that although the implementation of library service management in Bintan Regency Library and Archives Services has been implemented, there are still barriers to implementation and it is not optimal. The Bintan Regency Library and Archives Service plan was successfully implemented  through the implementation of technical guidance to staff. From an organizational perspective, the availability of facilities and infrastructure resources of Bintan Regency Library and Archives Services generally still does not meet the needs of all strata of society. Although implementation was carried out, it was not  optimal due to lack of human resources, limited funding from Bintan Regency Library Archive Service for program implementation, and  lack of reading book collection of Bintan Regency Library Archive Service. Supervision (control) indicates that supervision has been carried out through regular meetings, gradual supervision and monitoring of staff discipline, but  the government has paid little attention to the development of public library functions.    

This research aims to determine foreign currency transactions that occur at PT. Ramayana Lestari Sentosa Tbk in its financial reports is because countries have different currency values. Foreign currency transactions at this company involve the sale and purchase of currency to support business needs and control company risks. The data collection technique used in this research is a qualitative descriptive method. The results of the discussion stated that, PT. Ramayana Lestari Sentosa Tbk noted that foreign currency transactions occur due to import-export, foreign funding and foreign investment. Foreign currency transactions are important in company risk management as a source of good financial strategy.

The business world is getting tougher due to the large number of new companies. Company management must compete and overcome difficulties. Shareholders need to evaluate the company's prospects in the future. The stock return received by shareholders is one of the important factors that help investors assess the company's prospects. The purpose of this study is to analyze and review the effect of dividend policy, sustainability reporting, funding cash flow on stock returns moderated by firm value. This research method uses descriptive qualitative. By describing the data obtained from literature review, a phenomenon can be studied. These data can provide new insights into the phenomenon and identify problems that remain unanswered. The results of this study indicate that the variables of dividend policy, sustainability reporting, and funding cash flow affect stock returns. And company value can moderate dividend policy, sustainability reporting, and funding cash flow on stock returns.

This research aims to investigate the influence of liquidity risk on the profitability of Sharia Banks. Liquidity risk is an important factor that can influence a bank's financial performance, especially in the context of Sharia banks that operate specific sharia principles. The research method used is a quantitative approach using financial data from registered Sharia banks. The data collected covers the last five year period. The research variables studied are liquidity risk and bank profitability. The research results show that high liquidity risk can have a negative impact on profitability which can disrupt bank operations and reduce income. Effective liquidity risk management is key to minimizing this negative impact. Sharia banks need to adopt appropriate strategies and policies to manage liquidity risk well, including careful supervision of cash flows, diversification of funding sources, and development of investment instruments that comply with sharia principles. By managing liquidity risk well, banks can minimize its negative impact on profitability.

In principle, pension funds replace employee benefits. Taspen is a pension and insurance program organizer that serves ASN, judges, and civil servants. The source of funding for this pension program comes from the basic salary (gapok), additional basic salary, as well as the last monthly additional basic salary. So in essence, civil servants who have retired can rely on Taspen to manage their pension funds, which will be given in the form of monthly payments in accordance with applicable regulations. So here researchers carry out an analysis to find out what the customers in question are using the pension funds for. Are these funds managed and utilized well? This research uses a qualitative approach. data was collected using the interview method. After all the data has been collected, data analysis is carried out. The data analysis used is non-statistical data analysis. In this research, what is analyzed is the data collected in interview transcripts. Based on the research results, it is known that customers can use pension funds for various purposes, such as living costs. when retiring, investing, purchasing property, or supporting the education of children or grandchildren. Apart from that, customers also manage pension funds by carrying out financial planning, selecting investment portfolios, carrying out evaluations and monitoring, making wise expenditures, carrying out and considering insurance and protection, then consulting with financial experts.

This study aims to analyze the influence of Return on Assets (ROA), Debt to Equity Ratio (DER), company size, and Current Ratio (CR) on the Dividend Payout Ratio (DPR) of public companies in Indonesia. DPR is one of the main indicators in dividend policy, reflecting how much net profit a company distributes to shareholders. This policy not only reflects a company's financial condition but also influences investor perceptions and investment decisions in the capital market. Factors such as profitability, capital structure, company size, and liquidity are considered important in determining the amount of dividends paid. More specifically, ROA is used to measure a company's ability to generate profits from its total assets. The higher the ROA, the greater the company's ability to pay dividends. DER indicates the proportion of a company's funding derived from debt to equity; the higher the DER, the greater the financial risk, which in turn can reduce the ability to pay dividends. Company size reflects the scale of operations and financial strength. Larger companies generally have better access to funding and therefore tend to be more stable in distributing dividends. Meanwhile, CR is used to assess a company's ability to meet its short-term obligations. Excessive liquidity can reduce flexibility in distributing profits as dividends. The research method used is a quantitative approach with multiple linear regression. The research data was obtained from the annual financial reports of public companies listed on the Indonesia Stock Exchange (IDX). The sample was determined using a purposive sampling technique, resulting in 60 observations. The results show that ROA, DER, company size, and CR simultaneously have a significant effect on DPR, with an R² value of 49%. Partially, ROA has a dominant positive effect, while DER and CR show negative effects.

This study aims to determine the effect of investment decisions, funding decisions, and dividend policies on firm value in food and beverage companies listed on the Indonesia Stock Exchange. The population in this study is 34 companies that are included in the food and beverage sector which are listed on the Indonesia Stock Exchange in 2020-2022. The sampling technique used is purposive sampling with certain criteria, so that the final sample that can be used is 13 companies. Research results obtained using SPSS version 17. The results of the study using the F test showed that the Fcount was 11.503> he F table was 3.267 with a significant value of 0.000 0.05 and it could be concluded that simultaneously it was accepted. The results of ui t calculate the investment decision (X1) of 4.673 > 2.030 and a significant value of 0.000 <0.050, t calculate the funding decision (X2) of 2.034 > 2.030 and a significant value of 0.050 <0.050, and t calculate the dividend policy (X3) of -0.484 <2.030 and a significant value of 0.631 0.050. This shows that X1 and X2 have an effect and are significant while X3 has no effect and is not significant on the value of the Company.

National development in order to make Indonesia a developed country continues to be carried out, to make this happen, funding is needed, one of which comes from taxes. As good Indonesian citizens, taxpayers have a high sense of nationalism and trust in the government which can increase taxpayer compliance in fulfilling their obligations. The taxpayer compliance ratio from 2016-2021 has increased every year but has not yet reached 100%. The method used is the analytical method. quantitative, determining the sample using a quota sample with a sampling technique using an incidental technique, for the population of individual taxpayers at KPP Pratama North Cikarang. There is an influence of nationalism on taxpayer compliance at KPP Pratama North Cikarang with t calculated (18.289) greater than t table (1.984) so ​​H1 is accepted, there is an influence between trust on taxpayer compliance at the North Cikarang Pratama KPP with t calculated (9.219) greater than t table (1.984) so ​​H2 is accepted, there is an influence between nationalism and trust together on compliance individual taxpayer with calculated F (168,650) greater than F table (3,090). KPP Pratama North Cikarang needs to increase the sense of nationalism and trust of taxpayers so that tax compliance will increase.    

By looking at the problems of family life that occur, Surabaya City still lacks quality families. The Decree of the Director General of Islamic Guidance of the Ministry of Religious Affairs Number 379 of 2018 concerning Implementation Guidelines for Marriage Guidance for Prospective Brides was made to overcome existing problems. This study aims to determine the implementation of the Bimwin Catin program to create quality families in Sukolilo District. The research uses a qualitative approach method. The results showed that the implementation of Bimwin Catin has been carried out well in the KUA of Sukolilo Subdistrict as an effort to realize Quality Families by involving three agencies, namely DP3APPKB, the Health Office, and the Ministry of Religion.  The implementation of Bimwin Catin in Sukolilo Sub-district still has obstacles regarding the budget and the lack of interest of catin couples to participate in programs like this because they feel they do not need and are not important. Funding providers should be able to provide funds in accordance with the needs of program implementation and make it mandatory for prospective brides to participate in Bimwin Catin so that they are ready for family life.

A company's success or failure is determined by the strategy, theory and marketing management applied. This research was conducted to find out what marketing strategies for easy mudharabah savings products are used by Bank Syariah Indonesia KCP Medan Juanda to increase the number of customers. This research uses descriptive qualitative analysis methods, using primary data, namely the researcher took data directly by interviewing the Marketing Funding BSI KCP Medan Juanda and secondary data secondary data obtained from documents, scientific journals, books and literature related to the research problem. The results obtained were that BSI carried out a marketing strategy, one of which was by implementing the 4p marketing mix, namely (product, price, promotion, place). BSI must be able to estimate strategic locations, collaborate with other agencies, expand market share, improve quality and innovate.    

Banking is a financial institution that plays an important role in a country’s economy. One of the current economic developments in Indonesia is the emergence of sharia-based financial institution, one of which is sharia banking. Like the function of banking itself, namely as an intermediary between people who need capital and people who have excess capital. One of sharia banking services is financing, namely the distribution of money by banks to costumers who need working capital. The bank provides capital to customers as business capital whose business result are calculated from the results according to the agreement. But in reality, it is not uncommon for customers to fail to pay for this financing. One of the reasons for the cessation of funding itself is the possibility of worsening business conditions. To minimize the risk of bad financing itself, banks must be able to make clear rules. In this article, Bank SUMUT Syariah Karya Rantau Prapat discusses various strategies for dealing with bad financing.

This research aims to explain the challenges and prospects of bureaucratic neutrality in the 2024 Election in Bima Regency. This study utilizes a qualitative descriptive method and literature review. The research location is in Bima Regency, which is strategically situated to examine case studies and the issues at hand. Data collection techniques consist of literature review, observation, interviews, and documentation. After collecting complete data from the field, the next step is the data analysis phase. In this research, the data analysis technique employs the interactive model, consisting of three main elements: data reduction, data presentation, and conclusion/verification. The research findings indicate that maintaining bureaucratic neutrality in the 2024 Election in Bima Regency requires rigorous oversight, cooperation among relevant institutions, and the enhancement of bureaucratic human resources' quality. Civil servants (ASN) also need to understand the importance of maintaining their neutrality in the 2024 Election to prevent identity politicization, political funding, and the spread of hoaxes. Regulations and guidelines also play a crucial role in preserving bureaucratic neutrality during the elections.

The development of the business world and increasingly rapid economic developments encourage business competitors to improve company performance. The establishment of a company must have clear goals. To achieve the company's goal of making a profit, various strong supporting factors are needed, one of which is good funding management. Determining the optimal level of capital structure is a funding decision in achieving company goals. This research aims to determine the partial and simultaneous influence between Return On Assets, Return On Equity and Net Profit Margin on Profit Growth in Cigarette Companies Listed on the Indonesian Stock Exchange for the 2019-2021 Period.This research is descriptive research with a quantitative approach. The data source used is a secondary data source originating from the Indonesian Stock Exchange website. The sampling technique in this research used the purposive sampling method. The research results show that the Return On Asset variable has no influence on Profit Growth in Cigarette Companies listed on the Indonesia Stock Exchange 2019-2021, then the Return On Equity variable has no influence on Profit Growth in Cigarette Companies listed on the Indonesia Stock Exchange 2019-2021 , then the Net Profit Margin variable has no influence on Cigarette Companies listed on the Indonesia Stock Exchange 2019-2021, and Return On Assets, Return On Equity, and Net Profit Margin simultaneously have an influence on Profit Growth in Cigarette Companies listed on the Stock Exchange Indonesia 2019-2021.

.This research aims to determine the Analysis of Recognition of Revenue and Expenses for Construction Services Based on Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) at PT PUKS Ujunggading District. West Pasaman. This research uses a qualitative approach with descriptive methods. Data collection techniques using interview techniques and document study. This research uses data collection techniques by interviewing employees in the administration and finance fields and documents regarding financial reports. The results of this research indicate that the implementation of Income Recognition and Expense Recognition at PT PUKS Ujunggading Regency. West Pasaman is in accordance with SAK ETAP with the level of conformity of income recognition of PT PUKS Ujunggading Kab. West Pasaman against SAK ETAP 75% and the level of suitability of expense recognition for PT PUKS Ujunggading Kab. West Pasaman towards SAK ETAP 80% which is recognized in the 2021 profit and loss statement. PT PUKS Ujunggading Kab. West Pasaman is guided by SAK ETAP in preparing its financial reports because it will make the job easier and minimize errors in recording. Impact of Income Recognition and Expense Recognition at PT PUKS Ujunggading Regency. West Pasaman is in accordance with SAK ETAP with a conformity level of 72%. There are errors in the income statement regarding other income and other expenses, the amount of which is unknown and not recorded. This has an impact on the profit and loss report which can create inaccuracies due to empty accounts. In the cash flow report there is no funding activity, whereas in the previous year's cash flow report the funding activity itself is known at what nominal value, this could have an impact on the cash flow report of PT PUKS Ujunggading Kab. West Pasaman because it can create inaccurate reports.

Schools will receive assistance from recipients of boss funds at school X implementing a program from the government to provide BOS assistance to underprivileged school children in School X. The Bos Assistance Program is a government assistance program in the form of providing cash to underprivileged school children or families capable. Implementation of the program aims to improve the welfare of the less fortunate. Currently, the distribution of Bos Fund Assistance is considered to be still not on target and does not meet the criteria that are used as benchmarks for the people who will receive the assistance. The Naïve Bayes method is used in this case study to classify which children can and cannot afford school fees so that it can more easily select school children or families who are truly eligible to receive the Bos Fund Assistance. This study uses 20 data and 5 criteria including: name, age, gender, status, income, and beneficiary status. After conducting research with a total of 20 data and using the Naïve Bayes method, the results obtained were as many as 45% of underprivileged children and families who were eligible to receive Boss Fund Assistance and as many as 55% of children and families who were not eligible to receive Assistance Boss Fund..