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Solid waste management in Makassar City constitutes a strategic issue that extends beyond technical and administrative concerns to encompass legal, ethical, and socioreligious dimensions. Although the local government has established regulatory frameworks and policy instruments for waste management, empirical conditions reveal a persistent gap between legal norms and their implementation, as reflected in high waste generation rates, weak source segregation, limited public participation, and increasing pressure on landfill capacity. This study aims to analyze the effectiveness of waste management in Makassar City from the perspective of Islamic law and to examine the potential integration of Sharia principles in strengthening sustainable environmental governance. The research employs a qualitative approach with a descriptive-analytical design based on policy analysis, literature review, and theoretical synthesis of Islamic legal doctrines, particularly maqāṣid al-sharīʿah and fiqh al-bī’ah. The findings indicate that, despite the existence of adequate local legal instruments, waste management practices remain ineffective due to insufficient internalization of ethical values, weak law enforcement, and limited behavioral change within society. From the perspective of Islamic law, these conditions demonstrate the incomplete realization of the principles of amanah (trust and responsibility), maslahah (public interest), and the prevention of harm (lā ḍarar wa lā ḍirār) in both governmental practice and public conduct, thereby undermining the objectives of protecting human life and the environment. The implications of this research highlight the importance of synergizing positive law and Islamic legal principles to promote environmentally sustainable governance oriented toward long-term public welfare.  

Global climate change has prompted analysis of emission control policies, including carbon trading mechanisms and carbon taxes, to achieve a low-carbon economy. This study utilizes a bibliometric approach (2020–2025) with the Scopus database, which is processed using the RStudio application with Bibliometrix and Biblioshiny analysis and also uses the VOSviewer application, to identify publication trends and the effectiveness of emissions policies in different economic contexts, such as G20 countries or developed countries with developing countries. Thematic analysis results show dominant topics such as emissions trading, carbon capture, renewable energy, and a focus on economic development and technological innovation. The reviewed literature confirms that higher carbon tax rates are more effective in reducing emissions in G20 countries, while in developing countries, the implementation of a combination of strict carbon taxes and emissions trading mechanisms can promote substantial decarbonization. Overall, this bibliometric study confirms the growing research interest in green economy solutions and supports the urgency of adaptive, evidence-based emissions policies in various economic contexts.

The rapid advancement of technology has made it easier for the public to access online loans (pinjol), but it has also increased the risk of misuse by illegal entities. The Financial Services Authority (OJK) recorded that from 2018 to 2022, it shut down 4,265 illegal online lending platforms. However, many cases continue to emerge due to the ease of creating applications and the use of overseas servers. Teachers are among the most affected victims due to low salaries and high living costs. The impacts of illegal online loans are highly detrimental, including the leakage of personal data, threats, intimidation, and excessively high interest rates. Education is crucial to prevent new victims. Isometric motion graphics are chosen as a medium because of their advantages in delivering information through engaging, clear, and easily understood visual and audio elements that are sustainable for audiences.

In this era of digital disruption, Islamic banks face significant challenges in maintaining public trust. Despite growth in assets and market share, many believe that Islamic banks operatein much the same way as conventional banks, while financing marginsare often considered higher than conventional bank interest rates. This perception contributes to low public trust, declining interest in saving, and public hesitation in using Islamic financing products. This study aims to explore how entrepreneurialinnovation and internalization of da'wah values canbe strategies to rebuild public trust in Islamic banks. Using the library research method, this study analyzes secondary data from scientific journals, reports, andliterature related to Islamic banking, digital transformation, and Islamic managerial ethics Islam. The results of the study show that the integration of dakwah princip lessuch as transparency, fairness, and ethical management in entrepreneurial practicesand digital innovation can strengthen public trust andincrease the competitiveness of Islamic banks. This study provides theoretical and practical insights for Islamic banks to align digital innovation and business strategies with core Islamic values, there by supporting financial sustainability and social legitimacy.

This study examines the challenges encountered by auditors in evaluating the fairness of notes payable and equity accounts as part of the financial statement audit process. These accounts carry a high risk of misstatement when recognition, measurement, or disclosure does not align with applicable standards. The purpose of this research is to provide an in-depth overview of the procedures, techniques, and professional judgments applied by auditors in assessing the fairness of both accounts, including issues related to misclassification, incomplete audit evidence, and limited responses from third-party confirmations. This study employs a descriptive qualitative method through a literature review of relevant academic publications. The findings indicate that auditors frequently face obstacles such as the mixing of accrued interest with the principal amount, low confirmation response rates, and inadequate supporting documentation. These challenges require auditors to perform alternative procedures and strengthen substantive testing to obtain sufficient and appropriate audit evidence. The implications of this study highlight the need for consistent application of auditing standards, comprehensive documentation, and effective communication with clients to ensure financial statements present a true and fair view.

The Jakarta Composite Index (JCI), also known as the Indonesia Composite Index is a key indicator that reflects the performance of the Indonesian capital market and serves as a reference for assessing economic conditions and making investment decisions. This study aims to examine the influence of macroeconomic factors such as inflation, the rupiah exchange rate, and interest rates along with an external factor, the Dow Jones Index, on the JCI during the period 2020–2024. This research contributes by incorporating the DJIA as a proxy for global market effects on the JCI and by using the most recent and comprehensive dataset covering the pandemic and subsequent economic recovery. A quantitative approach was employed, using monthly time-series secondary data. The study applied saturated sampling, resulting in 60 observations. The data were obtained from official sources, namely the Indonesia Stock Exchange (IDX), Bank Indonesia (BI), the Central Statistics Agency (BPS), and Investing.com. Multiple linear regression was used as the analysis technique. The results show that inflation and the Dow Jones Index have a significant positive effect with the JCI, while the rupiah exchange rate has a significant negative effect. In contrast, interest rates do not show a significant effect on the JCI. These findings suggest that investors should consider inflation, the exchange rate, and global market movements (DJIA) when making investment decisions, while interest rates may play a less prominent role.  

This study examines the influence of credit interest rates and third-party funds on the credit distribution of PT BPR BKK Banjarharjo, Brebes Regency, using a quantitative approach based on secondary data from monthly financial reports between 2020 and 2024, amounting to 60 observations. The results show that, partially, credit interest rates exert a negative and significant effect on credit distribution, while third-party funds demonstrate a positive and significant impact. Simultaneous testing further confirms that both variables collectively have a significant influence on credit distribution. These findings emphasize the importance of banking institutions in carrying out their intermediation function effectively, where the ability to maintain competitive credit interest rates and strengthen public fund mobilization becomes a strategic necessity to improve credit growth and financial stability. Moreover, the study highlights the role of micro-banking as a foundation for regional economic development, particularly in rural areas where local banks serve as drivers of community empowerment and sustainable economic activity. By reinforcing prudent management of interest rates and optimizing fund collection, banks can ensure not only improved financial performance but also the expansion of credit access for micro, small, and medium enterprises. The outcomes of this research are expected to provide practical contributions to policymakers in the banking sector, enrich scientific literature in financial management, and serve as a relevant reference for subsequent studies focusing on credit distribution, financial intermediation, and the development of microfinance institutions.

Banking stability plays a crucial role in maintaining financial system resilience and supporting national economic growth. Fluctuations in macroeconomic factors often impact banks' financial health, particularly their capital. This study aims to explore how macroeconomic factors such as inflation, central bank benchmark interest rates, and gross domestic product (GDP) impact capital adequacy ratio (CAR) in conventional banks listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. This study employed a quantitative approach with an associative design, utilizing secondary data. The sample size for this study was 43 conventional banks. Data analysis was performed using multiple linear regression using SPSS. The findings indicate that inflation and benchmark interest rates do not significantly impact financial health, while GDP indicators show a modest positive trend. These findings confirm that macroeconomic conditions are not yet a dominant factor in determining bank capital adequacy. Therefore, it is suspected that internal factors such as risk management, profitability, and operational efficiency play a greater role in maintaining bank capital stability.

Cervical cancer remains a major public health problem among women, particularly in developing countries such as Indonesia, where morbidity and mortality rates are still high. Although effective screening methods are available, participation among women of reproductive age remains low due to limited awareness, knowledge, and interest in early detection. Health education is considered a key strategy to improve women’s understanding and encourage preventive behavior. This study aims to analyze the effect of health education on women’s interest in cervical cancer screening at the Daruba Community Health Center, Morotai Islands Regency. The research employed a quasi-experimental design with a one-group pretest–posttest approach. The population consisted of reproductive-age women visiting the health center, with a total sample of 40 respondents selected using total sampling techniques. The intervention involved structured health education sessions covering cervical cancer risks, prevention, and screening procedures. Data on screening interest were collected before and after the intervention using validated and reliable questionnaires. Data analysis was conducted descriptively and inferentially using the Wilcoxon Signed Rank Test with a significance level of 0.05. The results showed a significant increase in women’s interest in cervical cancer screening after the intervention (p < 0.05). These findings indicate that health education effectively improves awareness and motivation. Integrating routine education into primary health services is recommended to enhance early detection coverage and support cervical cancer prevention programs, especially in island regions.

The purpose of this study is to analyze the effect of interest rates and economic growth on stock returns in companies in the energy sector listed on the Indonesia Stock Exchange during the period 2019 to 2023. The method used is a quantitative approach with panel data regression analysis. The study population includes 90 company data from the sector. The sample was determined through a purposive sampling method, resulting in 46 companies that meet the established criteria. The results of the study indicate that interest rates have a significant effect on stock returns, while economic growth also shows a significant effect.

This study aims to: (1) identify and analyze the development of Third Party Funds (DPK), inflation, savings interest rates, Gross Regional Domestic Product (GRDP) at constant prices, and regional expenditure across Indonesian provinces during 2019–2023; and (2) examine the influence of inflation, savings interest rates, GRDP at constant prices, and regional expenditure on Third Party Funds in the same period. The research employs panel data regression analysis using EViews 12 for data processin.The results show that (1) the highest average growth of Third Party Funds (DPK) was recorded in South Kalimantan (11.89%), while the lowest was in Banten (-10.87%). The highest average inflation occurred in East Java (3.7%) and the lowest in Papua (2.1%). The savings interest rate peaked in 2019 at 1.17% and declined to its lowest level in 2022 at 0.37%. The highest GRDP growth was found in North Maluku (16.41%) and the lowest in West Papua (1.16%). Similarly, North Maluku also recorded the highest regional expenditure growth (14.08%), while West Papua experienced the lowest (-17.24%), reflecting economic disparities across regions in Indonesia. (2) The regression analysis reveals that GRDP at constant prices and regional expenditure have a significant and positive effect on Third Party Funds, while the savings interest rate has a significant and negative effect. In contrast, inflation shows no significant effect on Third Party Funds.

This study aims to determine the effect of interest rates and inflation on the profitability of property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2024. Profitability is measured using the Return on Assets (ROA) ratio, while interest rates refer to the BI-7 Day Reverse Repo Rate and inflation is calculated based on the Consumer Price Index (CPI) data from Bank Indonesia. This study uses a quantitative approach with multiple linear regression analysis methods and classical assumption tests supported by data processing using SPSS version 27 software. The sample was selected using purposive sampling techniques with criteria of companies that consistently submit annual financial reports, do not record losses during the research period, and use the Rupiah currency. The research results indicate that partially, interest rates have a positive and significant effect on profitability, while inflation does not have a significant effect on profitability. However, simultaneously, interest rates and inflation together have a significant effect on the company's profitability. These findings are expected to serve as a strategic reference for companies in formulating financial policies to maintain profitability stability amidst macroeconomic dynamics.

This study aims to analyze the effect of changes in interest rates, exchange rates, economic growth, and world oil prices on stock returns in the transportation and logistics sector in Indonesia during the period 2006–2024. This sector was chosen because it is highly vulnerable to fluctuations in macroeconomic factors that have a direct impact on companies' operating costs and financial performance. The method used is multiple linear regression with an annual panel data approach, using a sample of transportation and logistics companies listed on the Indonesia Stock Exchange. The independent variables include changes in interest rates, exchange rates, economic growth, and oil prices, while the dependent variable is stock returns. The results show that, partially, only changes in interest rates have a significant negative effect on stock returns. Conversely, exchange rates, economic growth, and oil prices have no statistically significant effect. Simultaneously, these four variables also show no significant effect on stock returns. This study makes a new contribution through the use of a long observation period and a focus on the transportation and logistics sector, thereby providing a deeper understanding of this sector's sensitivity to macroeconomic conditions.

Financial distress refers to a condition where a company experiences financial difficulties and if it is not resolved immediately, it will lead to bankruptcy. Several models can be used to measure financial distress, one of which is the Zmijewski model. This study aims to analyze the influence of financial ratios and macroeconomic factors on financial distress among technology companies listed on the Indonesia Stock Exchange. The research was conducted at technology companies listed on the IDX for the 2020–2024 period, with a sample size of 44 companies selected using a purposive sampling method. The study employed secondary data derived from company financial statements obtained through the official IDX website and analyzed using SPSS version 27. The findings reveal that financial ratios specifically, profitability (ROE) have a significant negative effect on financial distress, while leverage (DER) has a significant positive effect. Meanwhile, macroeconomic factors such as inflation and interest rates have no effect on financial distress.

This study analyzes the dynamics of Non-Performing Loans (NPLs) in the Indonesian banking sector by examining both internal and external factors affecting financial stability. The variables included in the research are NPL, Loan to Deposit Ratio (LDR), lending interest rate, inflation, Household Debt to Income (HDTI), fintech lending, and Capital Adequacy Ratio (CAR). Using annual secondary data from 2005 to 2024, sourced from the World Bank and Statistics Indonesia (BPS), the study employs a Vector Autoregression (VAR) method. This method includes stationarity tests, optimal lag selection, cointegration tests, Impulse Response Function (IRF), and Forecast Error Variance Decomposition (FEVD). The results show that most variables demonstrate a dominant contribution from their own shocks, although interactions between variables remain significant. The IRF analysis reveals that CAR and HDTI are relatively stable and quickly return to equilibrium, while fintech lending, inflation, and NPLs show more volatile responses, making them more susceptible to external shocks. LDR and lending interest rates are sensitive in the short term but tend to stabilize over the long run. FEVD further indicates that inflation plays a significant role in driving NPL variations, while fintech lending is closely associated with CAR in the long term. The study concludes that the stability of Indonesia’s banking sector is influenced by both internal factors like CAR and LDR, as well as external factors such as inflation, fintech lending, and household debt. Thus, a coordinated approach involving monetary policy, macroprudential measures, and financial supervision is crucial to enhance the resilience of the banking sector against global and domestic economic shifts.

The development of the internet in Indonesia has opened up numerous opportunities, including in the field of online commerce. One widely used feature in online transactions is the "Paylater" system, as implemented by Shopee through its Shopee Paylater service. This feature allows users to purchase goods now and pay for them later, with relatively low interest rates. This study aims to examine the regulations and implementation of Shopee Paylater, as well as the legal protection available to consumers in cases of default or issues with the service. The study refers to the Indonesian Civil Code, Law No. 8 of 1999 on Consumer Protection, and the Financial Services Authority Regulation (POJK) No. 77/POJK.01/2016 on Information Technology-Based Lending Services. The research findings indicate that Shopee Paylater users are bound by a standard agreement with PT. Commerce Finance during the purchasing process. Shopee is responsible for protecting consumers in accordance with applicable regulations, but breaches related to network security can pose risks to consumers. In addition, while the service facilitates easier access to goods and services for users, it is crucial that consumers fully understand the terms and conditions of the service, including the consequences of late payments. The study also emphasizes the need for clearer and more comprehensive consumer protection regulations, especially in light of the rapid growth of digital financial services. This research highlights the importance of adequate legal protection for users of Paylater services to ensure their rights are safeguarded in the evolving digital economy.

This study aims to analyze the influence of inflation and interest rates on banking profitability as measured through Return on Assets (ROA) in conventional banks listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The research was conducted from April to May 2025 with a quantitative approach and multiple linear regression analysis methods. The data used are secondary data obtained from the annual financial statements of eight conventional banks as well as macroeconomic data from Bank Indonesia, which were selected through the purposive sampling method. The data analysis process includes descriptive statistics, classical assumption test, t test, F test, and determination coefficient. The results of the study show that partially, neither inflation nor interest rates have a significant effect on ROA. This is shown by the value of t calculating inflation of 0.049 < t table 2.02619 with a significance of 0.961 > 0.05, and t calculating interest rates of 1.163 < t table 2.02619 with a significance of 0.252 > 0.05. However, simultaneously, inflation and interest rates have a significant effect on ROA, as shown by the calculated F value of 8.698 > F table 3.25 and the significance of 0.001 < 0.05. These findings indicate that although individual macroeconomic variables do not have a significant impact, together they have an influence on banking profitability. This research contributes to policy makers and banking industry players in understanding macroeconomic dynamics on banks' financial performance.

This study analyzes the application of the compound interest concept in evaluating capital growth among vegetable vendors at the MMTC Traditional Market in Medan, North Sumatra. The research highlights the low level of financial literacy among micro-entrepreneurs in Indonesia, which currently stands at only 38.03%, and its implications for business sustainability. Traditional market traders generally employ basic bookkeeping practices focused solely on daily cash flow, without considering the time value of money or the growth potential from systematic profit reinvestment. Using a mixed-methods approach, this study combines semi-structured interviews to explore existing financial management practices with quantitative modeling based on the discrete compound interest formula to simulate various capital growth scenarios. The analysis reveals that disciplined reinvestment strategies, even when initiated with modest capital and conservative growth rates, can lead to substantial capital accumulation within three to five years. Three primary barriers to capital growth were identified: limited understanding of financial mathematics, lack of long-term planning, and a tendency to prioritize immediate consumption over investment. This research underscores the transformative potential of compound interest principles for micro-enterprise development and recommends practical financial literacy training along with supportive financial ecosystems that encourage sustainable reinvestment practices.

This study aims to evaluate the financial condition of four private banks, namely Bank Mega, Bank JTrust, Bank Danamon, and Bank Panin listed on the Indonesia Stock Exchange during the period 2015 to 2024. The analysis uses the Risk-Based Bank Rating (RBBR) approach with a quantitative method, where the data source is derived from published annual financial statements. The sampling technique was carried out by purposive sampling with the criteria of financial statements available for the last 10 years and the fluctuations in profits in the last three years. The bank's health assessment is carried out through four main aspects. First, the risk profile is measured using non-performing loan (NPL) ratios and liquidity levels through the Loan to Deposit Ratio (LDR). Second, Good Corporate Governance (GCG) is evaluated based on regulatory compliance and transparency reporting. Third, profitability which includes the return on asset ratio (ROA) and net interest margin (Net Interest Margin / NIM). Fourth, the capital aspect is analyzed through the Capital Adequacy Ratio (CAR). The results of the study show that in general, the four banks are in a healthy condition, especially in terms of capital and governance, which reflects the bank's ability to meet the minimum capital requirements and maintain management practices in accordance with banking industry standards. However, significant differences were found in the risk and profitability aspects. Banks that have less than optimal risk management tend to experience an increase in NPLs, while banks that are more efficient in managing operational costs are able to maintain ROA and NIM at a more stable level. In addition, external factors such as global economic conditions, monetary policy, interest rates, and interbank competition also affect financial performance.

This study discusses the phenomenon of silent lead in digital marketing strategy Amanah Bunda Daycare Semarang. This phenomenon refers to potential customers who have made an initial interaction through WhatsApp Business After seeing Meta Ads ads, but then do not continue communication or convert into customers. The phenomenon of silent leads is an important concern because although the digital marketing process manages to reach the target audience and trigger an initial response, the interaction does not continue until the purchase or registration stage of the service. This study uses a descriptive qualitative approach to explore the characteristics of passive behavior. The Data was collected through in-depth interviews with the internal manager of Amanah Bunda Daycare and five informants identified as silent leads. The results showed that the passive attitude of potential customers is influenced by several main factors, namely the location that is considered less strategic or too far, the perception of prices that are considered high, personal conditions such as changes in plans or time constraints, as well as the quality of customer service communication that is perceived to be less than optimal in providing responses, information, and personal approach. This phenomenon has not been fully accommodated in classic conversion models such as Aida (Attention, Interest, Desire, Action) and model 5A (Aware, Appeal, Ask, Act, Advocate). This shows that there are gaps in marketing communication strategies, especially in managing potential customers who initially respond positively but stop before conversion. Therefore, this study recommends the development of a more empathetic, structured and sustainable approach to communication. Suggested strategies include improving customer service systems based on quick response and personalization, implementing polite but consistent follow-up strategies, and composing marketing content that is able to build trust and emotional connection with potential customers. With these measures, it is expected that silent leads can be minimized and conversion rates increased significantly.