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This study aims to analyze the effectiveness of corporate zakat management in reducing economic inequality from the perspective of muamalah. The research employs a library research method with a qualitative-descriptive approach by examining various literature sources, empirical data, and regulations related to corporate zakat in Indonesia. The findings reveal that corporate zakat management achieves optimal effectiveness when zakat funds are distributed through a productive zakat scheme. This scheme is implemented through six main stages: preliminary surveys of beneficiaries, regular assistance, provision of business capital, business partner guidance, motivational training, and periodic evaluations of beneficiaries’ business development. However, practical implementation still faces several challenges. The allocation of funds for business capital among economically disadvantaged communities has only reached approximately 0.4%, while the majority of zakat funds, around 97.1%, are still utilized for consumptive assistance. This condition indicates that the economic empowerment function of zakat has not yet been fully optimized. Therefore, integrative solutions are required, including institutional strengthening through the establishment of Islamic microfinance units such as Baitul Maal wat Tamwil (BMT) internally, as well as stronger government regulations through tax deductible incentive policies externally to support the sustainable optimization of corporate zakat distribution.

This study describes Islamic public and social finance: the role and mechanisms of government oversight of economic activities from an Islamic perspective. The purpose of this study is to explain Islamic public and social finance: the role and mechanisms of government oversight of economic activities from an Islamic perspective. The research method is qualitative. Data analysis was conducted using thematic analysis techniques through the stages of data reduction, data presentation, and drawing conclusions. This research finds that the government's role from an Islamic public and social finance perspective is not only as a regulator but also as an active supervisor, ensuring that economic activities are run in accordance with Sharia principles. Supervisory mechanisms are implemented through the institution of hisbah (Islamic tax), Sharia-based regulations, and a system of public financial accountability and transparency. Furthermore, Islamic social finance instruments such as zakat (alms), infaq (donations), sedekah (charity), and waqf (endowments) have been proven to play a role in equitable wealth distribution and reducing social inequality. This supervisory concept remains relevant in the modern economic context, including the digital sector and Sharia finance. The implications of this research suggest that the government needs to strengthen the implementation of Islamic-based supervision in the modern economic system by strengthening Sharia financial institutions, optimizing the management of Islamic social funds, and enhancing transparent and accountable regulations. Furthermore, adaptation of Islamic supervisory mechanisms is necessary to address the development of the digital economy. This research also implies the importance of increasing Sharia economic literacy among the public to support the creation of a more sustainable and equitable economic system.

Taxpayer compliance is a crucial factor in optimizing state revenue to support national development financing independently. This study aims to analyze the dynamics of taxpayer compliance in Indonesia by examining two main aspects: individual awareness and the effectiveness of the tax system. The method used is a descriptive qualitative approach with a literature review of various national journals from the last five years. The findings indicate that taxpayer compliance is influenced not only by internal factors such as knowledge, awareness, and tax morale but also by external factors such as tax service quality, system digitalization, and regulatory complexity. Tax reforms and the implementation of digital systems such as e-filing and e-billing have been proven to significantly increase taxpayer compliance through ease of access and reporting efficiency. However, real challenges remain, such as low community tax literacy and perceptions of unfairness regarding the management of tax funds by the government. Therefore, a strong synergy is needed between increasing public awareness through continuous education and improving the taxation system to create sustainable and optimal compliance. Improving transparency and accountability in the management of tax funds is a strategic step to strengthen public trust in tax authorities in Indonesia.

This study aims to examine the effect of village apparatus capacity on accountability in village fund management, with the village financial system (SISKEUDES) as an intervening variable in Letti District, Southwest Maluku Regency. The research assessed whether the competence, knowledge, and administrative ability of village officials can improve transparent and accountable fund management. This study employed a quantitative approach using a saturated sampling technique, involving all 42 apparatus members as respondents. Data were collected through questionnaires and analyzed using multiple regression and the Sobel test to examine direct and indirect effects. The findings show that village apparatus capacity has a positive effect on village fund management accountability. This indicates that human resource capacity can support responsible planning, implementation, reporting, and evaluation of village funds. However, the village financial system does not significantly affect village fund management accountability. In addition, SISKEUDES does not function as an intervening variable in the relationship between village apparatus capacity and accountability. These results imply that strengthening human resource capacity remains more decisive than system use.

KIP Kuliah is a government-funded educational assistance program aimed at high school (SMA) graduates or equivalent who demonstrate strong academic potential but face economic constraints. This program is expected to expand access to higher education and help students complete their studies on time without being burdened by financial concerns. However, the effectiveness of KIP Kuliah utilization depends not only on the amount of aid provided but also on students’ ability to manage their finances wisely through the implementation of good money habits This study is a field research using a descriptive qualitative approach. The sample consists of six informants, namely KIP Kuliah recipients at Politeknik Negeri Medan from the 2020–2023 cohorts. The results show that personal financial management among students includes budgeting, controlling expenses, and saving behavior. In addition, several factors influence students’ financial behavior, such as financial literacy, social environment, lifestyle, and individual needs. With proper financial management, KIP Kuliah funds can be utilized optimally to support students’ academic success.

This study aims to examine the level of regional financial independence and various financial ratios in assessing the performance of regency and city governments in the Special Region of Yogyakarta (DIY) for the 2019–2024 period. The method employed is a descriptive qualitative approach supported by quantitative data in the form of Budget Realization Reports (LRA). Performance measurement was conducted through several key indicators, including independence, effectiveness, efficiency, and growth ratios. The results indicate that the level of fiscal independence remains relatively low, characterized by a high dependency on transfer funds from the central government. On the other hand, the effectiveness ratio shows good achievement, as most regions were able to meet their revenue targets, particularly from Local Own-Source Revenue (PAD). However, the efficiency of expenditure management remains uneven across regions. Furthermore, the revenue growth ratio shows fluctuations influenced by economic conditions, including the impact of the pandemic. Overall, regional financial performance still needs to be improved, especially in strengthening fiscal independence and optimizing PAD potential.

This study uses a quantitative method with an explanatory approach to explore factors contributing to low pension literacy among workers. The sample consisted of 66 workers from both the formal and informal sectors in Jakarta in December 2025. The findings reveal that low pension literacy is not solely due to a lack of knowledge but results from various factors, including low awareness, short-term financial behavior, product complexity, inadequate education, and underutilization of digital tools. There is a mismatch between workers' perceptions and the reality of pension fund behavior. The majority of workers (86%) are unprepared for retirement, and 89% do not have a voluntary pension fund. Despite this, 80% do not rely on workplace pension funds, and 45.5% feel confident they can meet their living expenses in old age, indicating pseudo-awareness they understand the importance of pension funds but have not established one. This reveals a gap between awareness and action regarding pension funds. Improving pension literacy requires an integrated approach that combines transformative education with digitalization to facilitate access and participation. Education must drive behavioral change, while digitalization simplifies processes, enhances accessibility, and broadens financial literacy. The synergy of education, digital technology, and policy support is essential for improving workers' financial readiness for a secure retirement.

The advancement of financial technology has resulted in the creation of electronic wallets that serve not only as payment instruments but also as platforms for electronic transactions and digital loan services. This situation engenders a conflict between the implementation and the prevailing regulation, specifically Bank Indonesia Regulation Number 18/40/PBI/2016 regarding Payment Transaction Processing, which raises concerns about legal certainty and user protection, particularly in relation to the delineation of supervisory authority between Bank Indonesia and the Financial Services Authority. This research aims to elucidate the regulation of electronic wallets in terms of legal clarity, legal protection, and oversight by the Financial Services Authority and Bank Indonesia concerning the adoption of electronic wallets. This study employs a normative legal methodology. Data is derived from secondary sources, encompassing primary, secondary, and tertiary legal literature. This study employs both a legislative and a conceptual methodology. The research findings suggest that the regulation of electronic wallets, as per Bank Indonesia Regulation, has not entirely met user requirements. Bank Indonesia Regulation Number 18/40/PBI/2016, on the Implementation of Payment Transaction Processing, does not explicitly address legal certainty and legal protection for users who deposit funds or utilise digital loan services on electronic wallets. This situation establishes a disparity between regulatory implementation and governing rules, which may result in insufficient oversight of electronic wallet operations and a discord of authority between Bank Indonesia and the Financial Services Authority regarding the supervision of financial transactions in Indonesia.

This study aims to describe the level of service optimization in Financial Institution Pension Funds (DPLK) through the management of periodic pension benefit payments, additional benefits, and voluntary contributions using a descriptive-analytical approach. The data were derived from reports of 24 DPLK administrators collected in April 2026. The findings indicate that service optimization is largely determined by the effectiveness of managing periodic pension payments, other pension benefits, and contributions beyond the core program. This issue becomes crucial when viewed from DPLK performance trends over the past five years (2021–2025), where collected funds—comprising contributions and investment returns—were consistently lower than pension benefit payments, with an average ratio of 63%. This imbalance highlights sustainability concerns. The study identifies significant untapped potential, including Rp5.79 trillion annually (36% of total pension benefits) in periodic payments not yet optimized, Rp2.4 trillion for other benefit programs over 10 years, Rp1 trillion for religious-related funds, and Rp1.2 trillion in voluntary contributions from existing participants. To address these gaps, DPLK institutions need to strengthen regular and personalized communication beyond transactional interactions, ensuring participants are more engaged. Integrated services that emphasize transparent benefits, ease of contribution, continuous financial education, and digital accessibility are essential. Ultimately, optimizing DPLK services requires not only system and product improvements but also attention to participant behavior and service quality to enhance retirement well-being.

The internet has penetrated various aspects of human life, changing the way individuals interact with one another. Everything from reading the news and searching for information to working and studying, to fundraising, can now be done online. Fundraising, often referred to as donations, can now be done through social media. People can contribute their funds online, a process known as crowdfunding. Crowdfunding is an internet-based funding method that allows certain initiatives to be funded through contributions from many people online, without any specific time limits. This fundraising generally focuses on social, educational, or humanitarian initiatives. In Indonesia, fundraising is often carried out by non-profit organizations or individuals. The success of a fundraising campaign is influenced by several factors, such as clarity of campaign objectives and a compelling narrative to attract donors. However, fundraising is still vulnerable to abuse by irresponsible parties. Therefore, regulations in Indonesia need to be strengthened to prevent abuse and increase accountability. Rules related to fundraising are regulated in Law of the Republic of Indonesia Number 9 of 1961 concerning the Collection of Money or Goods. Thus, optimizing fundraising requires a combination of effective communication strategies, transparent management, and clear regulations. The results of this study are expected to serve as a guide for organizations and individuals seeking effective fundraising, as well as provide input for policymakers regarding fundraising regulations in Indonesia.

Collecting donations for natural disaster victims is a form of social solidarity widely practiced by the community, including students. However, in practice, these fundraising activities must be carried out in accordance with applicable legal provisions, specifically Regulation of the Minister of Social Affairs of the Republic of Indonesia Number 8 of 2021 concerning the Implementation of the Collection of Money or Goods (PUB). This study aims to analyze the implementation of Ministerial Regulation Number 8 of 2021 in the practice of collecting donations for natural disasters by students. The research method used is a normative empirical research method with a legislative and sociological approach. Data were obtained through literature review and interviews with the Social Services Agency and student organizations. The results show that the implementation of Ministerial Regulation Number 8 of 2021 in student fundraising activities has actually taken place, but is not yet fully optimal. This is evident in the continued discovery of donation collections carried out without official permits from authorized agencies and the lack of accountability reporting for collected funds. This condition indicates that the level of compliance with administrative provisions in the implementation of fundraising is still relatively low. Therefore, increased regulatory dissemination, more effective oversight, and increased legal awareness among students are needed to ensure that fundraising activities are carried out transparently, accountably, and in accordance with applicable laws.

This study aims to analyse the implementation of the Village Operational Funds (VOF) distribution policy as an instrument for realising good governance principles in the Government of Sorong City. The research focuses on the implementation of fund distribution and the application of transparency, accountability, participation, and effectiveness in managing Village Operational Funds. A quantitative approach with a descriptive design was employed. Data were collected through questionnaires administered to 20 respondents and in-depth interviews with five key informants, including village officials and local government representatives. Additional data were obtained through observations of planning and fund utilisation processes, as well as through analysis of regulatory documentation and accountability reports. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. The findings indicate that the implementation of the Village Operational Funds distribution policy in Sorong City has not been carried out in accordance with existing regulations, particularly regarding administrative procedures and fund disbursement mechanisms. This condition is primarily caused by the absence or non-disbursement of operational funds at the village level. Furthermore, the application of good governance principles has not been fully optimised due to limited human resources, weak supervision, and low community participation in planning and evaluation. The study concludes that Village Operational Funds have strategic potential as an instrument for promoting good governance if managed transparently and accountably. Therefore, strengthening institutional capacity, supervision systems, and community participation is essential to support effective village governance in Sorong City.

In this modern technological era, many organizations conduct fundraising activities through charity programs. One such organization is Baitulmaal Munzalan Indonesia, Pontianak Branch, which organizes a charity market program to collect funds or goods that can be used to help people obtain the items they need at affordable prices.This study aims to analyze the various marketing strategies used in the charity market program of Baitulmaal Munzalan Indonesia, Pontianak Branch. The research involved 10 informants, consisting of 1 employee of Baitulmaal Munzalan Indonesia, Pontianak Branch, and 9 consumers of the charity market. The researcher employed a qualitative research method by conducting a case study on the selected object. The data collection techniques used in this study included documentation, interview and observation. The purpose of this study was to identify the marketing strategies of the charity market program and to explore ways to improve them. The result of this research suggest that the charity market program applies seven marketing strategies, namely segmentation, targeting, positioning, promotion, place, product, and price. The marketing strategies of the charity market at Baitulmaal Munzalan Indonesia, Pontianak Branch, already cover many important aspects and demonstrate good potential. However, there are still some elements that need to be refined and added in order to make the strategies more effective and attract greater community participation

Local governments manage substantial public resources under conditions of decentralization, fiscal complexity, and heightened accountability demands, making them particularly vulnerable to financial mismanagement and fraud. In this context, risk-based internal oversight has increasingly been promoted as a governance-oriented alternative to traditional compliance-based supervision. This literature review article examines how risk-based internal oversight is conceptualized, operationalized, and linked to fraud prevention and control in the management of local government finance. The study addresses a central problem in the existing literature: the fragmentation of analytical perspectives across risk-based internal auditing, fraud risk management, internal control systems, public financial management, and public accountability, which has limited a comprehensive understanding of how internal oversight contributes to safeguarding public funds. The primary objective of this article is to synthesize and integrate these strands of literature to clarify the role of risk-based internal oversight as a systemic governance mechanism for fraud prevention and control at the subnational level. Methodologically, the study employs an integrative literature review approach, drawing on peer-reviewed journal articles and authoritative institutional publications indexed in major academic databases over the past decade. A structured search, screening, and thematic synthesis process was applied to identify patterns, convergences, and divergences across conceptual, empirical, and policy-oriented studies. The findings indicate a clear shift from compliance-oriented inspection toward risk-based internal oversight that prioritizes high-risk financial processes—particularly procurement, grants, and asset management—where fraud risks are most pronounced. The synthesis further shows that effective fraud prevention depends on the alignment of risk-based oversight with fraud risk management practices, robust internal control systems (including SPIP).

This study aims to analyze the implementation of Statement of Financial Accounting Standards (PSAK) 109 concerning Accounting for Zakat, Infaq, and Sadaqah at BAZNAS Tegal Regency and to assess its level of compliance with the applicable standards. This research is motivated by the importance of transparency and accountability in the management of zakat funds as a form of responsibility to the public and stakeholders. The study employs a qualitative method with a descriptive approach through observation, interviews, and documentation studies of the institution’s financial statements. The results indicate that BAZNAS Tegal Regency has prepared its financial statements in accordance with the components required by PSAK 109, including the statement of financial position, statement of changes in funds, statement of changes in managed assets, statement of cash flows, and notes to the financial statements. In terms of distribution, presentation, and disclosure, the implementation of the standard has complied both formally and substantively. However, in the aspects of recognition and measurement, the implementation is not yet fully comprehensive, as there has been no realization of non-cash asset receipts and no impairment testing has been applied to non-cash assets. Overall, the implementation of PSAK 109 has been administratively well executed, but further strengthening is required in technical and procedural aspects to ensure more optimal, consistent, and comprehensive application in accordance with sharia accounting principles.

Corruption remains a systemic challenge in Indonesia, particularly in the administration of government grant funding, undermining public trust, institutional integrity, and sustainable development. Despite the establishment of the Corruption Eradication Commission (Komisi Pemberantasan Korupsi, KPK) and other specialized bodies, law enforcement continues to face institutional, political, and cultural barriers. This study explores how Islamic criminal law can strengthen anti-corruption strategies by integrating empirical legal practices with normative religious principles. Using a normative-empirical socio-legal approach, the research combines case studies of KPK’s enforcement processes with doctrinal analysis of fiqh jināyah. Data were collected through legal document analysis, policy reviews, and qualitative evaluations of institutional reports and court rulings. Findings indicate that Islamic legal concepts such as khiyānah (breach of trust), ghulūl (misappropriation of public assets), amānah (trustworthiness), ʿadl (justice), and maṣlaḥah (public interest) provide a strong ethical foundation that complements positive law enforcement. While KPK has demonstrated effectiveness in investigation, prosecution, and prevention, its performance is constrained by political pressure, regulatory gaps, and limited resources. The study concludes that embedding Islamic ethical principles into governance, legal education, and public administration can enhance institutional accountability, reinforce preventive measures, and cultivate a culture of integrity. This normative convergence advances socio-legal pluralism and offers practical insights for value-based anti-corruption policy in Indonesia.

Environmental pollution and degradation remain serious issues in Indonesia, causing significant impacts on ecosystems and the social life of communities. One of the fundamental principles in environmental law aimed at ensuring ecological restoration is the Polluter Pays Principle (PPP), which obliges polluters to bear all costs arising from environmental pollution or damage caused by their activities. This study aims to analyze the effectiveness of enforcing the Polluter Pays Principle as a mechanism for ecological restoration in resolving environmental disputes in Indonesia. The research employs a normative legal research method using statutory and conceptual approaches. The findings indicate that although the Polluter Pays Principle has been normatively adopted in Law Number 32 of 2009 on Environmental Protection and Management, its implementation in practice remains suboptimal. Major obstacles include weak law enforcement, power imbalances between business actors and affected communities, lack of transparency in the use of compensation funds, and limited public participation in environmental restoration processes. Therefore, strengthening regulatory frameworks, enhancing the capacity of law enforcement institutions, and adopting a restorative justice approach are necessary to ensure that the Polluter Pays Principle functions effectively in achieving ecological restoration and environmental justice in Indonesia.

The development of Islamic finance in Indonesia shown significant growth as alternative financial system based Islamic principles. Data from Bank Syariah Indonesia (BSI) shows the number of Hajj savings accounts reached 5.5 million accounts as of November 2024 and increased to 6.33 million in July 2025. This growth reflects the high level of public enthusiasm in preparing for Hajj funds early on through Islamic financial institutions. In various regions of South Sumatra, BSI has become one of the institutions widely used by the public to open Hajj savings accounts due to its service network and ease of access. The village of Pagar Banyu has great potential for increasing the use of Sharia-based Hajj savings, particularly through the dissemination of information about BSI products. Through appropriate outreach activities, the public can understand wadiah contracts, the benefits of hajj savings, and the process of opening an account and registering for a hajj quota. In this context, Bank Syariah Indonesia (BSI) plays an important role as it is one of the largest Islamic banks. The target audience for this outreach activity is the general public in Pagar Banyu Village, Pagaralam City, South Sumatra Province. This study aims to improve Islamic financial literacy among people Pagar Banyu Village, particularly regarding Hajj savings at BSI, by providing practical understanding of how to open a Hajj savings account, requirements, procedures, and benefits, and encouraging community to start planning for pilgrimage by saving gradually and building awareness of importance of managing finances in accordance with Islamic principles.

Hajj savings are an important Islamic banking product designed to assist Muslims in preparing for hajj expenses in a systematic and Sharia-compliant manner. As a trust-based fund, hajj savings require proper accounting treatment to ensure transparency, accountability, and compliance with Sharia accounting standards. This study aims to analyze the implementation of trust fund accounting in the Hajj Savings Program at Bank Syariah Indonesia (BSI) KCP Tegal Slawi. This research employs a qualitative descriptive approach using observation, documentation, and interviews conducted during an internship period at the research location. The data were analyzed by comparing accounting practices applied by the bank with relevant Sharia accounting standards, particularly PSAK 105 and PSAK 101. The results indicate that the hajj savings at BSI KCP Tegal Slawi are managed under a mudharabah contract and are recognized as temporary syirkah funds rather than bank income. The processes of recognition, measurement, presentation, and disclosure have generally been implemented in accordance with Sharia accounting principles. However, limitations were found in the level of accounting understanding among operational staff. This study implies that strengthening Sharia accounting literacy among bank employees is essential to enhance accountability and maintain customer trust in managing hajj funds.  

This research seeks to analyze how balancing funds and Regional Original Revenue (PAD) contribute to regional financial performance through a literature review approach. The study is motivated by inconsistencies in prior findings as well as the crucial role of these two revenue components in strengthening the fiscal autonomy of local governments. The method applied involves a review of relevant academic studies published between 2022 and 2025, which were sourced from Google Scholar. The findings suggest that balancing funds are able to support improvements in financial performance when managed effectively, although their use may also lead to a higher level of dependence on the central government. In contrast, PAD generally shows a positive relationship with financial performance, as it represents a region’s capacity to generate and manage its own revenue, even though several studies report that its influence is not always statistically significant.Overall, this study highlights the need for optimizing PAD management alongside ensuring that balancing funds are allocated in an efficient and transparent manner, in order to achieve sustainable improvements in regional financial performance.