Bank reconciliation is one of the crucial internal control procedures in maintaining the accuracy of a company's financial statements. This study aims to analyze the role of bank reconciliation in improving the accuracy of PT Adhibaladika Agung's financial statements. The research method used is a descriptive qualitative approach with observation methods conducted during an internship in the accounting and finance division. The internship was conducted over a period of 5 months, from January 20, 2025, to June 20, 2025. In the reconciliation process, the main focus of this study was on cash transactions involving settlements from Electronic Data Capture (EDC), which were then matched with the Operational Report (OPR), summarized, and entered into Microsoft Excel. The results of the study indicate that bank reconciliation plays a very important role in identifying discrepancies between company records and bank statements, ensuring the completeness of transaction records, and enhancing the reliability of financial information. A systematic and regular reconciliation process can reduce the risk of recording errors, aid in the early detection of potential fraud, and improve transparency in financial reporting. This study provides practical contributions to PT Adhibaladika Agung in optimizing the bank reconciliation process as part of an effective internal control system.

Taxes are the main fiscal instrument in modern states, serving various strategic functions such as budgeting, regulation, stability, and income redistribution. Taxes are not only a source of state revenue but also a tool to encourage economic growth and the equitable distribution of welfare. In the context of Islamic economics, taxes have a different position but are not fundamentally contradictory. Islam recognizes the concept of levies such as zakat, kharaj, jizyah, and ushr, which have similar objectives to modern taxes, namely for the welfare and social justice. This research uses a qualitative method with a literature study approach to analyze the alignment between the function of taxes in modern states and the principles of Islamic economics. Data were collected through a literature review from relevant academic sources. The research results show that although there are differences in mechanisms and characteristics, there is a common ground in the main goal, which is the welfare of society. Taxes can be accepted in Islamic economics as long as they are collected fairly, transparently, proportionally, and used for the public good. Further analysis indicates that the principles of maqashid sharia can serve as an important reference in modern tax reform to better align with Islamic values. The conclusion of this study emphasizes the importance of integrating Islamic economic principles into the tax system to create social justice, fiscal efficiency, and sustainable development. This research is expected to provide theoretical and practical contributions to the development of a tax system based on Sharia values in the contemporary era.

Maintenance and industrial relations are two crucial aspects in human resource management that are interrelated and play an important role in maintaining the continuity and success of the organization. Effective maintenance not only maintains the quality of employee performance but also contributes to the creation of harmonious industrial relations. Good industrial relations, in turn, create a conducive work environment, increase productivity, and reduce the potential for conflict in the workplace. The purpose of this study is to dig deeper into the understanding of maintenance and industrial relations. This study uses qualitative and quantitative methods. Data collection techniques are carried out through a review of several journals that have been searched, which are related to the importance of maintenance and industrial relations. From the data that has been successfully collected, maintenance of industrial relations in the entire process of human resource management focuses on the belief that good and harmonious relations between employers and workers in the organization are very important to be fostered and maintained for the benefit of all parties involved. Failure to maintain harmonious relations can cause losses for many parties, especially employers and workers involved. Effective maintenance and good industrial relations play an important role in the success and survival of the company. Therefore, maintenance is a vital element in today's business world and needs to be managed properly.

According to the term, waqf is the holding of assets whose benefits are taken without being destroyed immediately for permissible use and is intended to obtain the blessing of Allah SWT. This study aims to analyze the management of waqf at the Indonesian Waqf Tabung institution in the waqf fund model and the programs implemented with benefits to various fields. This research uses qualitative research methods. The data used consists of primary data and secondary data obtained through observation and pre-existing literature or research. The research results show that the waqf management at Tabung Waqf Indonesia is in accordance with Islamic law, can run programs well and is invested in various forms of business with surplus proceeds being used for social programs, and the management of the waqf has had positive implications in improving the community's economy. This research contributes to the development of studies related to waqf management at the Indonesian Tabung Waqf institution in the waqf fund model and the programs implemented with a more detailed explanation along with their relationship to benefits in the fields of health, education, economics and social development.

Zakat is one of the pillars of Islam. Therefore, zakat is an obligation for Muslims. And in the Islamic economic system, zakat is an important factor in improving people's welfare in the economic field. However, the idea arises that the economic system in Muslim society, in this case zakat, is considered incompatible with modern life because it can slow down the pace of the economy. The research method used is library research which is based on qualitative descriptive data. So a comprehensive explanation is needed regarding zakat in the Islamic economic system which has an important role in improving the Islamic economy in society.

In the first quarter of 2025, the Indonesian rupiah experienced a significant depreciation, weakening from approximately IDR 15,800 per USD in January to IDR 17,200 per USD by the end of March 2025. This study aims to identify and analyze the external and domestic factors contributing to the rupiah’s decline during this period. External pressure mainly stemmed from the U.S. Federal Reserve’s hawkish stance—maintaining its benchmark interest rate at 5.25%–5.50% which triggered capital outflows from emerging markets. Additionally, global geopolitical uncertainty, including tensions in Eastern Europe and trade frictions between the U.S. and China, raised the global risk premium and strengthened the U.S. dollar against the rupiah. On the domestic side, Indonesia’s trade deficit widened to USD 3.2 billion in Q1 2025 due to rising energy import demand amid surging global oil prices. Furthermore, the state budget deficit increased to IDR 104.2 trillion by March 2025 up 20% year on year undermining investor confidence. Using a qualitative descriptive method through content analysis of reports from Bank Indonesia, BPS trade statistics, and relevant media sources, this study finds that the combination of elevated U.S. interest rates, geopolitical tensions, trade imbalances, and fiscal deficits accelerated the depreciation of the rupiah. Policy recommendations include targeted foreign exchange intervention by Bank Indonesia, monetary tightening in line with global trends, fiscal consolidation to reduce the budget deficit, and export diversification to mitigate external shocks.

Cash management is one of the most crucial aspects of financial management in a company, serving to maintain liquidity, optimize fund utilization, and ensure smooth operations. This study aims to analyze effective strategies and techniques in cash management to improve financial efficiency in a business entity. The method used is a literature review with a qualitative descriptive approach. The results show that proper cash management through cash flow planning, expenditure control, and the utilization of cash surpluses can help companies avoid liquidity issues and increase profitability. Therefore, efficient cash management is essential to support the long-term stability and growth of a company.

This study aims to explore the role of digital-based operational innovation in enhancing the competitiveness of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. The background lies in the growing need for MSMEs to adapt to technological advancements in order to maintain their existence and improve business performance amid increasingly intense competition. Using a qualitative approach with a literature review method, data were collected from various credible academic sources published within the last five years (2019–2024), including journals, institutional reports, and relevant literature. The findings reveal that the adoption of technologies such as digital point-of-sale (POS) systems, cloud-based inventory management, and Customer Relationship Management (CRM) significantly contributes to operational efficiency, market expansion, and service quality improvement. However, the digitalization process among MSMEs still faces several challenges, including low digital literacy, limited infrastructure, and inadequate access to training. In conclusion, the success of MSME digital transformation heavily depends on the collaboration between business actors, government, academia, and other stakeholders to build an inclusive and sustainable digital ecosystem.

The Sharia Supervisory Board (SSB) holds a pivotal role in ensuring Islamic financial institutions operate in full compliance with Sharia principles. Its responsibilities include issuing fatwas, overseeing daily operations, and ensuring the integrity of financial products and services offered by these institutions. The SSB’s role is critical in maintaining public trust and aligning financial practices with Islamic values. However, significant challenges arise, such as the increasing complexity of financial instruments, rapid technological advancements, and varying interpretations of Sharia principles across jurisdictions. Moreover, public awareness of Islamic finance remains low, and the risk of conflicts of interest in SSB oversight persists. To overcome these challenges, the SSB must strengthen its expertise through continuous education, collaborate with scholars and regulators, and actively engage in public literacy initiatives. Harmonization of Sharia standards at a global level is also essential to navigate the interconnected nature of modern finance. The SSB’s success in addressing these challenges ensures the sustainability of Islamic financial systems while fostering ethical and equitable economic growth.

The Boba Beverage business was established with the aim of meeting the public demand for boba drinks that are currently popular. Boba is a tapioca ball that is often the filling of bubble tea drinks. To achieve its vision and mission, Estela Boba needs the right strategy to increase sales and compete with other boba beverage companies that have entered the market. The purpose of this study is to analyze the strategies used by Estela Boba in increasing sales through the use of modern technology. The research method used is a qualitative method with interview and observation techniques. The data sources used are primary data and secondary data. The final result of the research is that there are several strategies used while running the “es te la” business.

This study aims to analyze the implementation of the Balanced Scorecard (BSC) as a tool for measuring organizational performance at PT YANAHA. The Balanced Scorecard is a performance measurement method that integrates financial and non-financial aspects through four perspectives: financial, customer, internal business processes, and learning and growth. This research uses a descriptive qualitative approach through interviews, observations, and documentation studies. The results show that the implementation of BSC provides a comprehensive overview of company performance and assists in strategic decision-making.

The principle of profit sharing based on the concept of risk-sharing offers an alternative approach that is in line with sharia values, in contrast to the conventional interest system. This mechanism is implemented through instruments such as mudharabah and musharakah that support the financing of productive projects. However, its implementation faces challenges related to income fluctuations that can affect the stability of Islamic financial institutions. This research highlights the importance of innovation to increase the effectiveness of sharia monetary policy for inclusive and sustainable economic growth.

As technology rapidly advances, the internet and social media have become an integral part of everyday life. Social media, which has evolved significantly since the Web 2.0 and 3.0 eras, plays a crucial role in communication and marketing. In this context, Bank Syariah Indonesia utilizes social media as a marketing tool to reach customers, particularly the millennial generation, who are highly reliant on digital technology. This study aims to explore the application of social media in the marketing of Islamic bank products and how brand image influences customer decisions. The use of social media platforms such as Instagram, Facebook, Twitter, and TikTok allows the Islamic bank to introduce products and expand its market reach more efficiently. Furthermore, the research indicates that marketing through social media significantly influences consumer purchase intent and strengthens brand image. The bank's brand image is also influenced by product quality, responsive customer service, and the company's reputation, all of which contribute to increased customer trust. With the right digital marketing strategy, the Islamic bank can enhance operational efficiency, strengthen its market position, and provide better services to customers.

This study aims to determine the effect of influencer marketing and word-of-mouth on the interest of Trunojoyo Madura University students to buy Glad2Glow skin care products. Influencer marketing and word-of-mouth are seen as important factors in influencing consumer decisions when making purchases, especially in the beauty industry where recommendations and promotions play a big role. Using a questionnaire method, 22 students of Trunojoyo University Madura participated in this quantitative research. Data were analyzed using multiple linear regression techniques to determine the relationship between influencer marketing and word-of-mouth with purchase intention. The results showed that consumer intention to purchase Glad2Glow products is strongly and positively influenced by word-of- mouth and influencer marketing. These results provide insights to marketers on how to utilize customer recommendations and influencers to increase sales of skincare products in relevant target markets.

This study examines the market mechanism from the perspective of Islamic economics as a response to conventional economic systems that tend to emphasize either free-market principles or full government intervention. In Islam, the market mechanism is governed by principles of justice, transparency, and balance among the interests of individuals, the state, and society. This research highlights the thoughts of classical Islamic scholars such as Abu Yusuf, Ibn Taymiyyah, Al-Ghazali, and Ibn Khaldun, who had already elaborated on the concepts of markets, pricing, supply and demand, and ethical conduct in transactions long before Western economists developed similar ideas. Using a qualitative approach and literature review, this article analyzes various market distortions such as ihtikar (hoarding), tadlis (fraud), riba (usury), and gharar (uncertainty), as well as the role of government in limited intervention to maintain balance and fairness. The findings show that the Islamic market mechanism is not solely focused on economic efficiency, but is also deeply rooted in moral and spiritual values.

The stability of the banking sector is crucial in maintaining a country’s financial system and economic sustainability. This study analyzes the impact of Net Interest Margin (NIM), Non-Performing Loans (NPL), and Capital Adequacy Ratio (CAR) on banking stability in Indonesia. The inconsistency of previous research findings indicates a research gap that requires further exploration. This study employs a quantitative approach using secondary data from financial reports of conventional banks listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sample was selected using purposive sampling, resulting in 39 banks with 195 observations. Data analysis was conducted using multiple linear regression with classical assumption tests, including normality, heteroscedasticity, multicollinearity, and autocorrelation, to ensure model validity. The results show that NIM positively but not significantly affects banking stability, while NPL has a negative and significant effect. CAR also significantly influences banking stability. Enhancing banking intermediation effectiveness through NIM and CAR can strengthen financial stability, whereas increasing credit risk, reflected in NPL, can weaken stability. This study provides insights for regulators and banking management in designing more effective policies to maintain banking sector stability in Indonesia.

This study discusses the theory of decision-making applied in the management of MSMEs, focusing on a case study of MSME Nyiidam Duren Kertabumi which is facing a crisis and almost going bankrupt. The right decision-making process is very important for business continuity, especially in situations full of uncertainty. This study aims to explore the obstacles faced by MSMEs in managing the workforce and identify decision-making steps that can be taken to save the business. Based on direct interviews with business managers, it was identified that one of the main obstacles was the inability of the workforce to meet company expectations. This study also analyzes the decision-making style and process used in dealing with the crisis, and provides recommendations for strategic steps that can be taken to improve business conditions. The results of this study indicate that rational and participatory decision-making, with a focus on workforce training, performance evaluation, and the application of digital technology, can be an effective solution in facing existing challenges.

This article discusses the four-month internship experience at PT Pos Indonesia Regional V Surabaya, specifically in the Finance and Accounting section, with a focus on evaluating the effectiveness of using the SAP S/4HANA system in recording financial transactions. The research used a descriptive qualitative approach with a literature study method that was analyzed thematically. The results showed that SAP supports real-time transaction recording, is integrated between modules, has an adequate audit trail, and increases HR competence in terms of accuracy and work efficiency. The conclusion shows that the SAP system has proven effective in supporting operational efficiency and internal control of the company, while providing practical experience and important learning for students in facing the digital and integrated world of work.

This research aims to analyze effective digital marketing strategies in increasing sales of bag products on e-commerce platforms. In the digital era, the use of technology and online platforms is the main key for business actors to reach a wider range of consumers. This study identified various digital marketing techniques such as search engine optimization (SEO), marketing via social media, paid advertising (PPC), content marketing, as well as the use of influencer marketing. Additionally, data-driven personalization strategies and consumer behavior analysis are also discussed to improve customer experience and sales conversion. The combination of an attractive content strategy, use of data analytics technology, and consistent interaction with consumers can have a positive impact on sales of bag products on e-commerce platforms. These findings provide guidance for business actors in designing more effective and targeted digital campaigns. This research is descriptive research with a qualitative approach with the research object being digital marketing strategies to increase bag sales in e-commerce. Data types are primary data and secondary data. Primary data is data collected directly by researchers or data practitioners in the field. Meanwhile secondary data is a type of data collected from previously existing data. Data sources will be taken from documents, interview results, and results from observations. By means of private chat/message between the researcher as interviewer and the informant.

This study compares the financial performance of three manufacturing companies in Indonesia, namely PT Intan Wijaya International Tbk, PT Duta Pertiwi Nusantara Tbk, and PT Madusari Murni Indah Tbk, during the 2019-2023 period. The analysis was conducted using liquidity, activity, solvency, profitability, and market ratios to evaluate the financial health of each company. The results show that PT Duta Pertiwi Nusantara Tbk excels in liquidity ratios (average current ratio of 3.92 and average quick ratio of 3.48) as well as operational efficiency on average age of receivables (46.06 days) and inventory turnover (17.68 times). Meanwhile, PT Madusari Murni Indah Tbk has the highest solvency ratio (average TIE of 48.2% and average Fixed Charge Coverage of 8.2), although its debt-to-asset burden is also greater (debt ratio of 33%). On the other hand, PT Intan Wijaya International Tbk performed best on profitability (average ROE of 61.4%) and effectiveness of total asset utilization (average total asset turnover of 0.91). However, all three companies face the challenge of ratio fluctuations due to the impact of the COVID-19 pandemic. This study is expected to provide important insights for stakeholders in making strategic decisions, as well as contribute to the literature of financial performance analysis of the manufacturing sector.

This study aims to examine the influence of digital promotion, service quality, and lifestyle on consumer decision-making in using the services of Omahbiru Wedding Organizer, located in Kediri. The background of this research stems from the increasing competition among wedding organizer businesses in the digital era, which requires service providers to adapt their marketing strategies to the preferences and behavior of modern consumers. A quantitative research approach was applied, with data collected through questionnaires distributed to 108 respondents who had previously used Omahbiru’s services. Data were analyzed using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) method, assisted by SmartPLS 3.0 software. The study examined three independent variables digital promotion, service quality, and lifestyle and one dependent variable, namely consumer decision. The findings reveal that all three independent variables have a significant simultaneous effect on consumer decisions. Individually, lifestyle and service quality have a stronger influence compared to digital promotion, which shows a moderate effect. The R-Square value of 0.488 indicates that these variables explain 48.8% of the variance in consumer decision-making. These results highlight the importance of aligning digital promotional strategies, service excellence, and lifestyle compatibility to attract and retain customers in the wedding organizer industry.
Keywords: digital promotion, service quality, lifestyle, consumer decision, wedding organizer
 
Penelitian ini bertujuan untuk mengkaji pengaruh promosi digital, kualitas layanan, dan gaya hidup terhadap keputusan konsumen dalam menggunakan jasa Omahbiru Wedding Organizer yang berlokasi di Kediri. Latar belakang penelitian ini didasarkan pada meningkatnya persaingan antar wedding organizer di era digital, yang menuntut pelaku usaha untuk menyesuaikan strategi pemasarannya dengan preferensi dan perilaku konsumen modern. Pendekatan penelitian yang digunakan adalah kuantitatif, dengan pengumpulan data melalui kuesioner kepada 108 responden yang sebelumnya telah menggunakan jasa Omahbiru. Analisis data dilakukan dengan metode Structural Equation Modeling (SEM) berbasis Partial Least Squares (PLS), menggunakan bantuan software SmartPLS versi 3.0. Penelitian ini menguji tiga variabel independen—promosi digital, kualitas layanan, dan gaya hidup—serta satu variabel dependen yaitu keputusan konsumen. Hasil penelitian menunjukkan bahwa ketiga variabel independen berpengaruh signifikan secara simultan terhadap keputusan konsumen. Secara parsial, variabel gaya hidup dan kualitas layanan memberikan pengaruh yang lebih kuat dibandingkan promosi digital, yang memberikan pengaruh sedang. Nilai R-Square sebesar 0,488 menunjukkan bahwa ketiga variabel mampu menjelaskan 48,8% variasi dalam pengambilan keputusan konsumen. Temuan ini menegaskan pentingnya kesesuaian strategi promosi digital, pelayanan yang unggul, dan penyesuaian gaya hidup dalam menarik dan mempertahankan pelanggan di industri wedding organizer.
Kata Kunci: promosi digital, kualitas layanan, gaya hidup, keputusan konsumen, wedding organizer

This study aims to reveal Financial Behavior and Financial Attitude influence the development of micro, small and medium enterprises in Jambi City. This thesis uses a quantitative approach using multiple regression statistical analysis methods partially and simultaneously with a sample of 60 MSMEs. The results of the study indicate that Financial Behavior has a significant influence on the development of MSMEs in Jambi City. Financial attitude has a significant influence on the development of MSMEs in Jambi City. Financial Behavior and Financial Attitude together or simultaneously have a significant influence on the development of MSMEs in Jambi City. In business development, good knowledge is needed to help MSMEs to be innovative and produce new ideas to develop their businesses and knowledge management can help companies to develop a healthy and positive work culture.
 

In response to the increasing competition within the telecommunications industry, PT. Telkom Indonesia Regional III faces the challenge of maintaining its competitive advantage and fostering customer loyalty. This study aims to analyze the application of Integrated Marketing Communication (IMC) by PT. Telkom Indonesia Regional III in enhancing the company’s competitiveness while simultaneously strengthening customer loyalty. The research employs a descriptive qualitative approach, utilizing data collection techniques such as interviews, observations, and document analysis. The findings reveal that PT. Telkom Indonesia Regional III has effectively implemented essential IMC elements, including advertising, sales promotions, digital marketing, personal selling, and public relations. These strategies have proven to be effective in increasing customer awareness of services, reinforcing long-term relationships, and supporting the company’s competitive positioning in the market.

The main issue faced by BSI Farm is the suboptimal quality control at each stage of hydroponic kale production, resulting in inconsistent product quality. This study aims to analyze the quality of hydroponic kale products at BSI Farm using the input-process-output (IPO) approach. The analysis covers all stages of production, from the selection of superior seeds, nutrient and water management, cultivation using the NFT (Nutrient Film Technique) system, to harvesting and packaging. The results show that the implementation of strict quality control at each stage successfully produces fresh, clean, pesticide-free kale that meets modern market standards. Production waste is managed through a grading system and utilized as animal feed to minimize environmental impact. The main challenges include pest attacks, plant diseases, and inconsistent harvests due to a lack of standardized procedures. However, these can be addressed through regular monitoring, appropriate use of pesticides and fungicides, and consistent implementation of cultivation SOPs.

This study discusses the ethics of Muslim entrepreneurship in facing the challenges of modern capitalism. Capitalism, characterized by profit orientation, individualism, and materialism, often clashes with the moral and spiritual principles of Islam. Muslim entrepreneurs are expected to uphold the values of honesty, trustworthiness, justice, and excellence (ihsan) in their business practices, even under pressure from efficiency demands and free-market competition. This research uses a qualitative approach with a library research method to explore practical strategies that Muslim entrepreneurs can apply to remain ethical and compliant with Islamic law. The findings show that Islamic ethical principles serve not only as moral guidance but also as a competitive strength in capitalist economic systems.

The local fashion industry has experienced significant growth alongside the increasing maturity of Indonesia’s digital ecosystem. Aerostreet is one of the local fashion brands that has benefited from the advancement of digital technology. Initially a footwear brand, Aerostreet has expanded its product range to include clothing, jackets, perfumes, and more. This study aims to analyze Aerostreet’s digital marketing strategies in increasing sales. The research employs a descriptive qualitative approach, with data collected from various official databases and popular websites. In addition to statistical publications, this study also examines scientific publications related to the research problem. The findings indicate that Aerostreet has successfully implemented effective digital marketing strategies to boost sales and strengthen its position in Indonesia’s competitive fashion industry. These strategies include the optimal utilization of social media platforms such as Instagram and TikTok, as well as e-commerce platforms like Shopee, Bukalapak, Tokopedia, and Lazada. On Instagram, Aerostreet builds a positive brand image through engaging visual content, active interactions with followers, and collaborations with other brands. Through TikTok, the brand creates creative and trend-relevant content, encouraging user engagement through hashtag campaigns and challenges. Additionally, Aerostreet maximizes e-commerce by showcasing products in detail and leveraging available promotional features. This combination of strategies enables Aerostreet to reach a broad audience, build brand awareness, and drive product sales. Aerostreet’s success highlights the importance of adapting to digital trends and gaining deep insights into consumer behavior in the digital era.

QRIS (Quick Response Code Indonesian Standard) is a national digital payment innovation launched by Bank Indonesia to strengthen Indonesia’s digital and economic sovereignty. By integrating various payment platforms into a single QR code standard, QRIS simplifies domestic transactions—especially for Micro, Small, and Medium Enterprises (MSMEs)—while reinforcing state control over financial infrastructure and data flows. This policy reduces reliance on international payment networks such as Visa and Mastercard, which previously dominated digital transactions and stored data abroad. On a global scale, QRIS functions as a tool of digital economic diplomacy through cross-border payment initiatives like ASEAN Pay, enabling Indonesia to expand its influence in the global digital payment ecosystem. However, the United States has criticized QRIS, arguing that it restricts access for foreign companies and poses a barrier to trade. In response, the Indonesian government asserts that QRIS is designed to protect national interests while promoting fair international collaboration. This study employs a normative juridical and descriptive qualitative approach to analyze QRIS-related regulations, its impact on digital sovereignty, and its implications for international trade relations. Secondary data is sourced from literature studies and official documents. The findings reveal that QRIS plays a vital role in accelerating MSME digital transformation, enhancing financial inclusion, and strengthening Indonesia’s bargaining position in global digital finance. Ultimately, QRIS stands not only as a transaction tool but also as a strategic symbol of Indonesia’s digital independence and competitiveness in the international financial landscape.

The abstract in this document emphasizes that good corporate governance (GCG) is very important in managing Islamic banking to be in line with Islamic principles. This article discusses the implementation of GCG in the context of Indonesian Islamic banking, especially in maintaining a balance between stakeholder interests and Islamic obligations. Emphasis is given to the role of the Sharia Supervisory Board (SSB), the importance of transparency, accountability, and a risk management system that is in accordance with Islamic principles.

Marketing is the backbone of a business’s existence. Various ideas, creativity, and innovations in marketing continue to evolve in different forms. To attract a large number of consumers, some businesses engage in overclaim marketing. While this strategy may bring positive outcomes for some companies, it can also have negative consequences for others. One brand that has practiced overclaim marketing is Daviena Skincare. This study aims to analyze the impact of overclaim marketing on consumer trust in Daviena Skincare products. The research was conducted using a qualitative descriptive approach, with data obtained through digital tracing and observation. The findings indicate that overclaim marketing in the skincare industry, as practiced by Daviena Skincare, has negatively affected consumer trust. The overclaims identified include promises of instant results, false claims about premium ingredients, and unverified testimonials. An investigation by Doctor Detective revealed significant discrepancies between marketing claims and the actual product composition, such as Niacinamide, which was advertised at 10% but was not detected in laboratory tests. These findings contradict the marketed product benefits, leading to consumer disappointment and decreased brand loyalty. This phenomenon underscores the urgency for brands to be more transparent and ethical in their marketing strategies. Therefore, overclaim marketing practices must be eliminated to maintain the integrity of the industry and protect consumers’ rights to accurate information and products that align with their claims.

This study explores the strategies and effectiveness of the recovery of Micro, Small, and Medium Enterprises (MSMEs) in Medan City following the COVID-19 pandemic. By reviewing recent scholarly articles, it examines the roles of government policies, digital transformation, product diversification, and multi-stakeholder collaboration in supporting MSME sustainability. The review findings show that economic stimulus policies such as cash assistance, credit relaxation, and digital training significantly impact the resilience and growth of MSMEs. Moreover, MSMEs' adaptation to technology and the role of communities further strengthen local economic resilience. This study contributes to the literature on regional economic recovery and serves as a foundation for data-driven policy-making.

The trend of handmade accessories, particularly macrame holders, has experienced significant growth alongside increasing public interest in products that emphasize both aesthetic value and multifunctionality. This study aims to provide an in-depth analysis of the marketing strategies implemented for CHARMEE, the Macrame Multifunction Holder, highlighting the integration of artistic elements, innovative design, and practical utility within handicrafts. Employing a qualitative descriptive method, primary data were collected through surveys of 35 respondents aged 20–35 years. The findings reveal that the use of high-quality materials, designs that are responsive to market trends, and the strategic utilization of social media and digital platforms for promotion are the main factors driving the product’s appeal and competitiveness. These results affirm that handmade products, when combined with creative and innovative marketing strategies, possess substantial potential to develop as high-value economic ventures in the era of creative entrepreneurship. The implications of this study underscore the importance of continuous innovation and adaptability to market dynamics in maintaining business relevance and sustainability.

This study uses a qualitative method to examine the effectiveness of marketing strategies implemented by Islamic banks in attracting young customers. The background of this research is based on the significant growth of the Islamic banking sector in Indonesia, which has not yet fully optimized the potential of the youth market segment. Data were collected through in-depth interviews with marketing managers and young customers, as well as documentation of the promotional strategies employed. The findings reveal that marketing strategies emphasizing Islamic values, service digitalization, and social media campaigns significantly influence young customers’ interest. However, some challenges were also identified, such as low Islamic financial literacy among the youth and limited product innovation tailored to their needs. This study recommends strengthening Islamic financial education, collaborating with youth communities, and developing technology-based products and services so that Islamic banks can be more competitive in attracting young customers. With a more adaptive and communicative approach, Islamic banks have the potential to become the preferred choice for the younger generation in the future.

This research aims to determine the effectiveness of village und management in improving the development of mendalo indah village, jambi luar kota district, muaro jambi regency. The type of research used is qualitative research. The data collection methods used are observation, interviews, and documentation. Furtherore, the research result are analyzed using the descriptive percentage ratio for the effectiveness of village fund management in the field of physical development of mendalo indah village. Meanwhile, the data analysis technique used in this research is to calculate he comparison of village fund realization with the village fund expenditure target multiplied by 100%. Based on the result of this research, the affectiveness of village fund management in improving village development in mendalo indah in 2017-2022 is the effective category. Because the level of effectiveness each year is at 90-100%

This research analyzes Islamic monetary policy and state revenues in the context of economic growth, especially in Indonesia. Monetary policy is the government's effort to improve economic conditions by regulating the amount of money in circulation. In the context of an economic crisis, monetary policy becomes important to balance the real sector and overcome the problem of currency value and the role of money as a commodity that sells interest or usury. This research reveals that monetary policy has input in the form of monetary policy instruments that influence the amount of money in circulation, while the output includes price stability and economic output. Islamic monetary policy is emphasized as a policy that must be free from usury and interest, following the principle of profit sharing in money management. Apart from that, this research also reviews monetary policy during the time of Rasulullah SAW, where monetary management was based on the principle of baitul mal and the allocation of funds for the spread of Islam, education, infrastructure development and social welfare. an Islamic economic perspective, monetary policy must pay attention to economic welfare with full employment opportunities, socio-economic justice, income distribution, and stability of the value of money. This refers to the principles of maqasid sharia in creating balance and prosperity for society. Monetary policy in Indonesia, led by Bank Indonesia, uses various instruments such as reference interest rates, open market operations, provision of liquidity, regulation of storage facilities, and reserve requirements. mandatory to achieve price stability, economic growth and financial system stability. This research provides in-depth insight into the importance of Islamic monetary policy in achieving macroeconomic goals and its impact on economic growth in Indonesia.

This research aims to examine the effect of corporate governance and corporate social responsibility on tax avoidance in IDX companies. The population in the research uses the property and real estate sector on the Indonesia Stock Exchange in 2020 - 2022. The results of this research indicate that corporate governance on independent commissioners, audit committees has an effect on tax avoidance. Meanwhile, corporate governance in institutional ownership has no effect on tax avoidance. And corporate social responsibility has an effect on tax avoidance.
 
 

The development of trade in Indonesia has experienced a rapid increase, especially in the fashion and accessories trading business. The Indonesian Muslim community today is increasingly aware of the importance of the fashion aspect which does not only involve choosing clothes, but is also related to style and trends, even when they wear the hijab. The high intensity of purchasing Muslim fashion through e-commerce in recent years and how important it is to fulfill lifestyle needs without forgetting one's religious identity. Judging from the above phenomenon, religiosity is a consideration when making decisions to purchase Muslim fashion.
The aim of this research is to find out how religiosity influences Muslim clothing purchasing decisions.
The number of samples in this research was 100 respondents, this research used a quantitative approach. The data collection technique in this research uses a questionnaire, and the sampling technique uses a non-probability sampling method using the Slovin formula. The data obtained was then processed using the SPSS 25 application.
The results of this research show that the selbelsar t value was 2.429 and the selbelsar significance value was 0.017 at a significance level of 0.05. The conclusion of the results obtained is a value of 0.017 < 0.05, so a hypothesis is obtained which states "Religiosity has a positive influence on the purchasing decision variable and the buying of Muslim clothing..

Economic growth is a reflection of economic development in a country, therefore the government always strives for economic growth to increase every year which will improve people's welfare. The method used is a quantitative method and the type of data used is secondary data obtained from the Ministry of Trade of the Republic of Indonesia and BPS. Meanwhile, the data collection technique is by opening the website of the relevant agency. Data analysis uses multiple linear regression to calculate the magnitude of the influence of exports and investment on South Sumatra's economic growth. Investment has an important role in accelerating the economic development of a country or region, not only encouraging economic growth but also resulting in increasing employment opportunities and reducing investment poverty. It can also be interpreted as an increase in the capital stock used in the production process which results in an increase in the wealth of the country or region. Export activities are a trade activity in which the sale of goods from within the country occurs by complying with applicable regulations. Exports are the total of goods and services sold by another country. This includes goods, insurance and services in a particular year. then net exports in an open economy are a component of aggregate demand buying a portion of domestic output (exports)

The modern economy, with the household and corporate sectors as the main players, is involved in a complex structure. This research uses a qualitative approach to explore the interaction between the two in a dynamic economic context. Qualitative analysis reveals how the two interact in a changing environment. Researchers highlight the importance of verifying household income for purposes such as loans and evaluating financial condition, which involves examining documents such as pay slips and tax reports. Financial challenges include effective management of income and expenses, as well as developing long-term financial plans. Changes in the economic situation and rising prices of goods can pose other challenges in business management. The company faces ever-changing competition by implementing product diversification strategies, increasing operational efficiency, and developing new markets. They also focus on managing risk, maintaining healthy finances, and adapting to changing regulations and market conditions. This research highlights the linkages between the household and corporate sectors and their implications for overall economic stability. With a deeper understanding of the dynamics in these two sectors, this article provides insights for policy makers, business people and the general public in formulating more effective strategies to increase prosperity and economic growth.

This study aims to analyze the contribution of taxes and levies in a country's economy, focusing on the case of Indonesia. Taxes and user charges are fiscal policy instruments that play an important role in collecting government revenue to finance various development activities and public services. However, there are still various challenges in optimizing the contribution of these two instruments. The research method used is descriptive qualitative analysis, by conducting a literature review and case study of the tax and levy system in Indonesia. The results of the analysis show that taxes and user charges contribute significantly to the Indonesian economy, but there are problems such as low public tax awareness, potential tax leakage, and lack of transparency in the management of local user charges.

In the current era of globalization, business development is occurring rapidly. The growth of various businesses is happening everywhere. The number of hotels currently available is increasing, both conventional and sharia, which is causing market competition to become increasingly fierce. Every consumer has a wide choice of products or services that they want to choose according to their individual wishes. Facilities and services are one of the factors that influence the quality of consideration of consumers or visitors in choosing hotel and lodging services. The aim of the research is to find out how the principles of Islamic Business Ethics are applied at Sharia Hotels in Jambi City, especially at OYO 2899 Ardilia Syariah Airport, Jambi City. The method used in this research is a data analysis method which refers to data collection techniques by means of observation, interviews and documentation. The research results show that facilities and services influence the application of Islamic business ethics principles in each Sharia Hotel.
 

This research was conducted in the form of an internship process to observe how the use of integrated communication strategies (IMC) and marketing mix carried out by PT Bank Riau Kepri. The data collection method is carried out through a process in the form of an interview process used to analyze the data needed through the results of the interview. Then the observation process is carried out by directly observing the author accompanied by reference sources in the form of journals, books and articles as supporting media in the success of the observation process. The results that have been shown in this study are how the application of advertising and promotion, public relations, direct and digital marketing in PT Bank Riau Kepri for observation of IMC. As well as how the application of the 4P strategy namely product, price, place and promotion (Marketing Mix) implemented by PT. Bank Riau Kepri.

This research aims to examine the influence of Regional Original Income (PAD) and Domestic Investment (PMDN) on the Gross Regional Domestic Product (GRDP) of West Java Province during 2012-2018. A quantitative approach is used as an analysis method. GRDP data was obtained from BPS and the SPSS 26 approach was used for data analysis. The research results show that partially PAD has a significant influence on GRDP, while PMDN does not have a significant influence on GRDP. Meanwhile, results were simultaneously obtained that PAD and PMDN had a significant effect on the GRDP of West Java Province 2012-2018.

This research aims to analyze the use of Internet of Things (IoT) technology in the marketing strategy of the oil and gas industry in Indonesia, with a focus on aspects of compliance with applicable oil and gas laws and regulations. The use of IoT technology has brought significant changes in various industries, and the oil and gas sector is no exception. In this context, this research will investigate how IoT technology can be used in oil and gas marketing strategies to improve operational efficiency, supervision, and compliance with oil and gas law regulations in Indonesia. The importance of compliance with oil and gas law regulations cannot be separated from the broader legal framework, namely the 1945 Constitution of the Republic of Indonesia (UUD 1945). The 1945 a Constitution is the Indonesian constitution which establishes the basic principles of the state, including the management of natural resources, including oil and gas, which are in the national interest. In this research, the use of IoT technology in oil and gas marketing strategies will be analyzed by considering the perspective of compliance with applicable oil and gas law regulations, which are part of the legal framework regulated by the 1945 Constitution and support state sovereignty in managing natural resources. Through literature analysis and case studies of the oil and gas industry in Indonesia, this research aims to provide a deeper understanding of the potential use of IoT technology in the oil and gas industry in Indonesia and its implications for compliance with oil and gas law regulations. It is hoped that the results of this research will provide valuable information for oil and gas companies, regulators, and other stakeholders in formulating effective marketing strategies and complying with applicable regulations. In addition, this research also has the potential to become the basis for further research in this field. By understanding and applying IoT concepts in oil and gas marketing strategies that comply with oil and gas law regulations and the principles set out in the 1945 Constitution, a more efficient, controlled, and sustainable oil and gas industry can be created in Indonesia.

The purpose of this study is to determine the influence of price and product quality on consumer satisfaction of Wardah beauty products in Surabaya. The data collection technique in this study is using the probability sampling method with a simple random sampling technique by taking random samples. The sample in this study used 100 respondents who were users of Wardah beauty products in Surabaya. The result of this study is that price has an influence on consumer satisfaction, as evidenced by the results of a partial research test (T) where the price variable has a sign value. 0.000 < 0,05, and the t-value is 17,482 > 1,984. And product quality has an influence on consumer satisfaction, as evidenced by the results of the Partial (T) research test, where the Product Quality variable has a significant value. 0.000 < 0.05, and the t-value is calculated 17,366 > 1,984. Meanwhile, in the results of the simultaneous research test (F), the price and quality of the product have a sign value. 0.000 < 0.05 and the f-value is calculated 186,267 > 3,089, so it can be concluded in this study that price and product quality simultaneously have a positive effect on consumer satisfaction.