Internal control plays a crucial role in supporting the achievement of an organization's goals. In general, internal control provides significant benefits in securing organizational assets, improving the reliability and accuracy of financial and operational information, and ensuring compliance with applicable policies, regulations, and laws. With effective internal control, an organization can protect its resources from the risk of misuse, fraud, or waste. This research is a quantitative study using multiple regression analysis. The population in this study was all 80 employees of the West Aceh Inspectorate. The number of samples used was calculated using the Slovin formula and random sampling technique, resulting in 45 people as research samples. The quantitative analysis in this study was conducted using the Statistical Product and Service Solution (SPSS) version 26 computer program, which allows for rapid analysis and produces more accurate output. The results of the study indicate that internal audit has a partial significant influence on the effectiveness of internal control at the West Aceh Inspectorate. In addition, the accounting information system also has a partial significant influence on the effectiveness of internal control at the West Aceh Inspectorate. Overall, both internal audit and accounting information systems significantly influence the effectiveness of internal control at the West Aceh Inspectorate. This study underscores the importance of both factors in supporting the achievement of organizational goals and better resource management. Overall, both internal audit and accounting information systems significantly influence the effectiveness of internal control at the West Aceh Inspectorate. This study underscores the importance of both factors in supporting the achievement of organizational goals and more effective and efficient resource management.

Livestock cultivation aims to meet the needs of animal food and improve the standard of living of farmers. Some of the factors that need to be considered in livestock cultivation include the selection of superior seeds, feed management, disease prevention and treatment, cages that meet standards, and marketing of livestock products. Livestock is one of the five agricultural subsectors where livestock is a cultivation or maintenance activity with the aim of benefiting from these activities. This study uses a type of quantitative research. The variables studied consisted of intensive maintenance costs and broiler profits. The population used in this study is all breeders in Nagan Raya Regency, each farm has different abilities and number of livestock. Therefore, the population used is all farmers with an intensive maintenance system in 5 sub-districts of Nagan Raya Regency, namely 12 chicken farmers. Because of the small number of populations, the sample in this study is the entire population. The data sources in this study consist of primary data and secondary data. In this study, quantitative analysis uses  the Statistical Product and Service Solution (SPSS) version 26 computer program, because with this program analysis can be carried out quickly, and produce more accurate outputs. And the data analysis model used in this study is a simple linear regression method. The results of this study are that intensive maintenance costs incurred by broiler farmers have a very good influence on increasing profits from farmers' crops. Because with an intensive system the growth of chickens is more uniform and the deaths that occur in broilers can be avoided.

The development of the sharia economy in Indonesia demands the existence of a judicial institution capable of resolving disputes in accordance with Islamic legal principles. The Religious Court, through the amendment of Law Number 3 of 2006, has obtained the authority to handle cases in the field of sharia economics, including Islamic banking disputes. However, the implementation of this authority faces various challenges, both in terms of regulation, dualism of authority with general courts, and institutional readiness, such as human resources and infrastructure. This study employs a qualitative method with a normative juridical approach to analyze the legal basis, court practices, and institutional responses in the exercise of this authority. The results of the study indicate that the Religious Court holds great potential as a pillar for upholding sharia economic law but requires reinforcement in various aspects, including improving judges’ competencies, digitalizing the judicial system, and fostering inter-institutional synergy. Moreover, legal protection for justice seekers highly depends on the effectiveness and professionalism of the judicial institution. Therefore, a sustainable strategy is needed to build the institutional capacity of the Religious Court to respond to the dynamics of the sharia economy in a fair, accountable manner and in line with Islamic legal values in Indonesia.

This study aims to examine the role of Islamic accounting in the muamalah perspective as an important instrument in promoting sustainable economic growth. Islamic accounting, which is based on the principles of fairness, transparency, and benefit, plays a role not only in recording financial transactions, but also in ensuring business practices are in accordance with Islamic law. In the context of muamalah, principles such as the prohibition of riba, gharar, and maisir encourage the creation of a fair and stable economic system. This research uses the literature review method by analyzing relevant theories and previous research. The results of the study show that the implementation of Islamic accounting not only provides benefits for business people, but also contributes to sustainable development goals, such as poverty reduction, social welfare improvement, and environmental preservation. Thus, the application of Islamic accounting in muamalah practice can be a holistic solution to realize sustainable and equitable economic growth.

This research was carried out on the basis of describing promotion analysis in the development strategy of a sustainable tofu trading business in Simangambat village, Siabu sub-district, Mandailing Natal district by taking a case study in Simangambat village, Siabu sub-district, Mandailing Natal regency, which is one of the villages whose community has a tofu trading business, namely Sustainable tofu.  This research was conducted from October 2023- July 2024. This research method uses a qualitative approach where this research describes, explains and interprets objects according to what they are. Data validation was carried out by gathering information from several informants who were directly related to the Tofu Trading Business.  Apart from that, the researcher also carried out direct observations at the research location to verify the data whether the data obtained from the informants was in line with reality data or not. As a result of this research, the author concludes that the promotion analysis in the development strategy for the sustainable tofu trading business in Simangambat village still cannot be said to be optimal. This can be seen from the marketing system of tofu factories which has not kept up with the times and is still developing a system through a system of entrusting it to stalls. So sustainable tofu businesses must develop systems such as using social media for marketing so that the business they manage can develop further and can also compete with other tofu businesses. 
 
 

This study aims to determine the effect of the implementation of accrual-bassed accounting and internal control systems on the quality of financial reports in the Regional Financial and Asset Management Agency (BPKAD) Sikka Regency.The research method used in this study is quantitative. Data analysis using multiple linear regression analysis. The results obtained in this study are that partially the variable of accrual basis accounting implementation does not affect the quality of financial statements and the internal control system affects the quality of financial statements while simultaneously all independent variables affect 22.9% of the quality of financial statements while the remaining 77.1% are influenced by other variables that are not included in the independent variables in this study

Bank Syariah Mandiri is a sharia commercial bank that has implemented CAMEL analysis as a benchmark for health. So this research aims to see whether there is an influence of the camel method on the health level of Bank Syarah Mandiri for the 2015-2017 period. This research uses a combination research method with quantitative analysis using multiple linear regression analysis techniques to predict changes in a variable caused by other variables. The sample used is the quarterly financial ratios of Bank Syariah Mandiri for the 2015-2017 period. The results of this research indicate that hypothesis 1 obtained a CAR ratio, namely tcount as big as 4,729 > 2,776, meaning Capital has a positive effect on the bank's health level. Hypothesis 2 obtained KAP ratio obtained tcount -0.251 < 2.776 and PPAP obtains tcount 0.309 < 2.776, meaning Asset Quality has no positive or negative effect on the bank's health level. Hypothesis 3 shows that the NPM value obtained a significant value of 0.380 > 0.05 and tcount 0.987 < 2.776, meaning that management has no positive or negative influence on the bank's health level. Hypothesis 4 shows that the ROA ratio obtains a significant value of 0.003 < 0.05 and tcount 3,300 > 2.776 and the BOPO ratio has a significant value of 0.014 < 0.05 and tcount  2.908 > 2.776, meaning Earning has a positive effect on the bank's health level. Hypothesis 5 shows that FDR has a significant value of 0.004 < 0.05 and tcount -3.611 > -2.776, meaning, Likuidity has a negative effect on the bank's health level.

This research aims to examine the influence of tax sanctions, tax knowledge, and transparency of financial reports on taxpayer compliance in women's cooperatives. This research is quantitative in type. The population in this study was the Mojosari District women's cooperative for the 2019-2023 period, totaling 20. The sampling technique used the purposive sampling method so that 14 respondents were obtained. This research uses primary data obtained from distributing questionnaires via Google form with a measuring tool in the form of a Likert scale. The data analysis technique uses descriptive statistics with the SmartPLS data testing tool using outer model and inner model measurement models. The research results show that tax sanctions, tax knowledge have a positive and significant effect on taxpayer compliance, while financial report transparency has no effect on taxpayer compliance.
 
 

Basically, fraud prevention is an important aspect in maintaining the integrity and sustainability of the organization. Therefore, it is necessary to have an auditor to assist in detecting and minimizing fraud. This article reviews the factors that influence Fraud Prevention, namely Forensic Audit, Internal Audit and External Audit. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are:  1) Forensic Audit affects Fraud Prevention; 2) Internal Audit affects Fraud Prevention; and 3) External Audit affects Fraud Prevention This means that the better the knowledge of forensic audit, internal audit and external audit that is owned, the better the implementation carried out by the auditor in preventing fraud.

The background to this thesis is that apart from Muslim customers, there are also non-Muslim customers who are gold pawning customers at the Pekanbaru branch of Bank Syariah Mandiri. The aim of this research is to find out the motives of non-Muslim communities for using gold pawning financing services at Bank Syariah Indonesia Jambi Branch Office and to find out how Islamic economics views the motives of non-Muslim communities for using gold pawning financing services at Bank Syariah Indonesia Jambi Branch Offices. The population in this study was 4 non-Muslim customers who used the gold pawn financing services of Bank Syariah Indonesia, Jambi City Branch. This research is field research or what is known as field research. The location of this research is Bank Syariah Indonesia, Jambi City. The sample in this research was all non-Muslim customers, namely 4 people who used gold pawning financing services at Bank Syariah Indonesia, Jambi City. After the author conducted research, it can be concluded that the motive for non-Muslim people to become gold pawning customers at Bank Syariah Indonesia Jambi City Branch is because non-Muslim customers need capital, such as to sell in markets. Some of the motives used by non-Muslim customers are personal motives, cultural motives, religious motives, stimuli, Islamic economic views on the motives of non-Muslim communities for using gold pawn financing services at the Pekanbaru branch of Bank Syariah Mandiri in accordance with the rules of Allah SWT, leading to the achievement of goodness, prosperity, helping humans to achieve success.

Tax is an important source of income for the state because it plays a major role in the development of the country. However, taxes that must be paid through tax evasion violations must still be reduced. Indonesians are very social, so that increasing tax evasion is considered normal, especially for matters relating to personal taxes. This study investigates how religiosity, love of money, and fairness of the tax system impact tax evasion. This study uses a Structural Literature Review (SLR) to systematically analyze a number of articles published from 2018 to 2024. The literature is categorized based on relevant concepts and then grouped as incongruent themes to discuss additional issues about the influence of religiosity, love of money, and fairness of the tax system on tax evasion. The results and discussion show that Religiosity, Love of Money, and Fairness of the Tax System have a significant effect on tax evasion.

It is used to known how balancing funds and original local goverment revenue are impact to regional expense in 2019-2023. The population was taken from four districts on Madura Island. The budget realization report for each district is the secondary data used. Use SPSS program with linear regression analyze. The result is that original local goverment revenue, revenue sharing fund, and specific allocation fund didn't impact to regional spending. Apart from that, general allocation funds is impact to regional expense. And all of them are significant impact on regional expense in four districts on Madura Island simultaneously.

The practice of buying and selling rice using the "tebasan" system occurs in Bedoro Village, Sambungmacan District, Sragen Regency. In this practice, farmers conduct transactions with buyers when the rice plants have turned yellow but are not yet ready for harvest, with a down payment as a sign of commitment. The buyer then waits until the rice is ready for harvest to proceed with harvesting and completing the payment. This study aims to review the practice of buying and selling rice using the tebasan system in Bedoro Village from the perspective of Sharia Economic Law. This research uses field research methods with a descriptive approach. Data were collected through interviews, documentation, and observation. The results indicate that the transaction of buying and selling rice using the tebasan system in Bedoro Village is valid according to Sharia Economic Law. This is because the transaction meets the pillars and conditions of sale and purchase, including the presence of two contracting parties, the goods being traded, and the agreement (ijab qabul), while avoiding elements that could invalidate the transaction such as gharar, riba, dual-purpose transactions, and the utilization and maintenance of land by the buyer.

Sharia accounting faces significant challenges in the era of globalization, including integration with international standards, technological adaptation, and emphasis on sustainability and responsible finance. However, Islamic accounting also offers the opportunity to become an ethical and sustainable financial model, with principles such as the prohibition of investments that are environmentally or socially damaging. To develop these financial practices, inter-institutional collaboration, increasing sharia financial literacy, and developing better standards are needed. Thus, sharia accounting can strengthen its position in the global economy and help build a more just and sustainable society.

For a long time, Word of Mouth (EWOM) has been considered the main source of information that influences consumer decisions. In the era of globalization, EWOM has developed into a broader, albeit more personal, form, known as electronic word of mouth (EWOM). Advances in electronic systems and the emergence of social media platforms, for example Instagram, open up new and promising potential for the evolution of EWOM as an integral part of business advertising/business promotion strategies. When EWOM regarding a product receives a positive response, the impact has a direct impact on the brand image or good brand image. One of the related concepts in the formation of EWOM and brand image on Instagram today is the role of influencers. The aim of this research is to understand the role of social media influencers in shaping positive EWOM and how this impacts improving brand image. Qualitative methods were applied in this research by collecting data through journals, books and articles. The findings from this research show that influencers who have a high level of trust have a very influential role in forming EWOM which provides positive EWOM reviews regarding the products being marketed. This positive opinion from EWOM directly increases the positive value of the brand image in society, which shows that the success of influencers can help audiences understand information about products and increase their desire to make purchases.

This study aims to determine and analyze the effect of service quality, trust and convenience of Muamalat DIN mobile banking on customer satisfaction at Bank Muamalat Indonesia KCU Medan Baru. The type of research used is quantitative research. The number of samples in this study was 96 customers with the determination of the sample size using the Lemeshow formula. Data analysis used is multiple linear regression analysis using SPSS. The results of this study indicate that simultaneously and partially service quality, trust and convenience have a positive and significant effect on customer satisfaction. And based on the coefficient of determination, the independent variable is able to influence the dependent variable by 52.9%.

Purchasing decisions are a very important factor in the culinary business. When choosing food, consumers definitely look at several factors such as recommendations from other people and the brand image of the food. If consumers get positive recommendations from other people and also have a good brand image, this can encourage consumers to make purchasing decisions. The formulation of the problem in this research is, do Word of Mouth and Brand Image influence the decision to purchase Mie Gacoan at the Diponegoro Bandar Lampung branch? What is the influence of Word of Mouth and Brand Image on purchasing decisions for the Diponegoro branch of Mie Gacoan which is studied from an Islamic business perspective. The aim of this research is to determine the influence of Word of Mouth and Brand Image on purchasing decisions for Mie Gacoan at the Diponegoro Bandar Lampung branch. And also viewed from an Islamic business perspective. This research is a quantitative research, the population in this research is consumers of Mie Gacoan, Diponegoro Bandar Lampung branch. The sample used in this research was 96 people who had bought Mie Gacoan at the Diponegoro Bandar Lampung branch. Sampling used purposive sampling. Data collection uses questionnaires and interviews. The data analysis technique used in this research is the SEM model using SmartPLS version 4.0. The results of this research are that Word of Mouth has a positive and significant effect on purchasing decisions for Mie Gacoan at the Diponegoro Bandar Lampung branch. Brand Image has a positive and insignificant effect on purchasing decisions for Mie Gacoan at the Diponegoro Bandar Lampung branch. Islamic teachings do not prohibit humans from fulfilling their needs or desires, as long as with this fulfillment, human dignity can increase. Everything on this earth was created for the benefit of humans, but humans are commanded to consume goods/services that are halal and appropriate in moderation, not excessively. Fulfilling needs or desires is still permitted as long as it can add to the benefit or does not bring harm.
 
 

In protecting the environment, companies have an important role, such as carrying out green accounting and corporate social responsibility. Implementing these two responsibilities will have an impact on financial performance and profitability, which can increase company value. This research aims to determine the influence of green accounting, corporate social responsibility, and financial performance on company value. The object of this research is to compare manufacturing companies with the food and beverage company sub-sector listed on the Indonesia Stock Exchange for the 2019–2022 period. We obtained the data from manufacturing company financial reports published on the IDX and the company's official website. Data analysis was carried out using the SEM Partial Least Square (PLS) method using SmartPLS version 3 software. The results of this research show that green accounting, corporate social responsibility, and financial performance have no effect on company value, while profitability has an effect on company value.

Murabahah financing is one of the most popular types of financing for customers who do not escape the role of the account officer in the analysis of determining the feasibility of applying for murabahah financing. There are differences in the total number of customers who apply for murabahah financing and the total realization of murabahah financing, in that customers who apply for murabahah financing are not always accepted by the account officer. Financing was rejected because there were customers who did not meet the eligibility assessment on character, capacity and collateral. If the feasibility assessment in several aspects is not fulfilled, the customer is deemed unfit to be provided with financing.This research aims to determine the role of account officers in determining the feasibility of applying for murabahah financing at BPRS Metro Madani KC Unit II Tulang Bawang. This type of research is field research, while the nature of the research is descriptive qualitative. Data collection techniques through interviews and documentation. After the data was obtained, the data was analyzed using inductive thinking methods.The research results show that account officers play a role in managing accounts, managing products, managing financing, managing sales and managing profitability. And the account officer has carried out his role well in determining the feasibility of applying for murabahah financing in accordance with theory, namely using 5C analysis, although in terms of character, capacity and economic conditions in practice it has not been carried out optimally.

Sales of goods and services are significantly impacted by fluctuations in the level of people's income. The community’s financial stability is crucial for the continuity of economic operations according to sharia principles in Islamic microeconomics. Islamic microeconomics does not only seek profit, but additionally aims to enhance the welfare of the people in a fair and sustainable manner. Because justice, brotherhood, and cooperation are elements that can offer options for fluctuations in human income. The object of this research is BTC Watampone. This study’s objective is to examine how changes in income impact the level of sales from an Islamic economic point of view. This study employs a literature review-based quantitative method, which relies on various library sources to gather the required information. The study’s findings indicate of this study show that the elasticity of sales volume in 2015 was Ep = 0.723, which indicates that Ep < 1 and sales volume is classified as inelastic. While the elasticity of sales volume in 2016 is Ep = 17.2, which indicates that Ep > 1 and sales volume is classified as elastic.

This study aims to re-examine the information that has existed in previous studies by proving that Good Corporate Governance and Corporate Social Responsibility have a significant influence on firm value. In this study using Systematic Literature Review (SLR) with a total of 41 previous journals have been taken from several websites such as Google Scholar, Semantic Scholar, Garuda Rujukan Digital, and Connected Papers. The number of previous journal publications on GCG and CSR is still fluctuating from 2020 - 2024. This research technique predominantly uses quantitative types. In collecting these research data, instruments that are widely used are mainly documentation techniques.

Research This study aims to determine the application of accountability accounting as a tool for production cost control and performance appraisal at UPT. production cost control and performance appraisal at Sikka Innovation Center. innovation center. In the application of responsibility accounting there are several indicators, namely, organizational structure, budget, separation of controllable and uncontrollable costs, account code classification, account reporting, and performance appraisal at UPT. controlled and uncontrolled, account code classification, accountability report. accountability report. Implementation of accountability accounting as a performance appraisal tool There are several indicators, namely, identification of the center of responsibility center, standards are set as benchmarks for manager performance on certain responsibility center, manager performance is measured by comparing the budget and realization between budget and realization, managers are individually rewarded or punished by higher management. or punishment from higher management.  This research uses a qualitative descriptive method. Techniques data collection techniques using literature study, observation, interviews, and documentation. documentation. The data analysis technique is done by comparing the existing theories that already exist with the data obtained from the case study.  The research results obtained from the application of accountability accounting as a means of controlling production costs and performance appraisal has not been effective because the and performance appraisal has not been effective because there is no separation between controlled and uncontrolled costs. controlled and uncontrolled costs.

Sand is the main commodity of the Gondoruso community, almost all levels of society feel the impact of the presence of sand mining. From sand, it can form a network ecosystem for local residents' livelihoods. Based on this phenomenon, researchers conducted an analysis using Max Weber's concept of Protestant Ethics and McLeland's need for achievement. Weber stated that the Protestant Ethics was the forerunner to the birth of the spirit of capitalism which brought human civilization to become the creature of capital it is today. This is in line with the thoughts of Mc Cleland who stated that to achieve progress in civilization, you need encouragement to achieve your goals. The need for achievement makes humans move to realize the progress of their civilization. This encouragement encourages people to think more rationally, ultimately encouraging capitalization to maximize existing potential. This research uses qualitative methods with an ethnographic approach. This is in line with analysis that attempts to describe and explain the reality that exists within a society.