Islamic insurance, known as Sharia Insurance, has emerged as a vital aspect of Indonesia's financial landscape. Sharia Insurance adheres to Islamic economic principles, offering products such as takaful (mutual guarantee) and mudharabah (profit-sharing). The potential for growth in Indonesia's Sharia insurance sector is substantial, bolstered by the country's predominantly Muslim population, which constituted 87.2% of the total population in 2021. Moreover, under Financial Services Authority Regulation (FSAR) Number 11 of 2023, Article 15, Sharia financial institutions are mandated to prioritize Sharia-compliant financial products. Despite these regulatory supports, however, Sharia insurance has achieved only a modest market share, with premiums accounting for just 4.76% as of December 31, 2022. In response to these challenges and opportunities, this study aims to examine the barriers, particularly the issue of public awareness, where many individuals lack a comprehensive understanding and appreciation of the advantages offered by Sharia insurance products. Consequently, this paper addresses two main objectives: 1) identifying factors contributing to public misconceptions and limited awareness of Sharia insurance benefits, and 2) exploring initiatives aimed at addressing these issues. This research employs a qualitative approach, employing systematic literature review techniques to analyze relevant books and literature focused on the identified themes. The findings aim to offer insights into the challenges faced by Sharia insurance and propose strategies to enhance public awareness and understanding of Islamic insurance products.

Research aims to test the auditor internal's expertise in early warning at Bank Syariah Indonesia KC Makassar 2. The independent variable used is the auditor internal's expertise while the dependent variable used is the fraud early warning system. The data in this research was obtained from Bank Syariah Indonesia KC Makassar 2 who were willing to be respondents. The results of this research indicate that the auditor internal's skill variable has a positive and significant effect on the fraud early warning system variable.

This study aims to analyze financial ratios to assess financial performance in LQ45 retail companies index for the 2019-2023 period. The type of research is a case study. The data collection method is a literature study and documentation data collection techniques are secondary data in financial reports. The population used was 32 retail companies listed on the IDX for the 2019-2023 period. After using the purposive sampling method, 3 companies were selected. The results of the financial ratio analysis of PT Ace Hardware Tbk have good financial performance values. This is seen from the DAR, DER, LTDR, FATR, NPM, ROA, BV, and M/B Ratio ratios which are at the appropriate industry standards. PT Erajaya Swasembada Tbk has good financial performance as seen from the LTDR, ITR, FATR, DPR, and BV ratio values ??which are at the appropriate industry standards. PT Sumber Alfaria Trijaya Tbk also has good financial performance. This is seen from the LTDR, ITR, FATR, ROA, DPR, BV, M/B Ratio ratio values ??which are at the appropriate industry standards.

The study aims to analyze the cash sales accounting information system as an internal control tool at PT Kim Putra Malang. This type of research is a case study using primary and secondary data. Data collection methods consist of field studies and literature studies using observation, interview, and documentation data collection techniques. The data analysis technique used is qualitative descriptive analysis. The problem faced by the company is the weakness of the cash sales accounting information system. This is proven by the occurrence of duplication in the administration and accounting sections as well as incomplete accounting documents and records in the company. The cause of this incident is the lack of human resources and the lack of understanding of the cash sales accounting information systems importance. As a result, errors occur when recording cash sales accounting and the company could experience losses. The results of the qualitative descriptive analysis are as follows. The company is advised to separate functions in the administration and accounting sections, improve the organizational structure, add warehouse cards, compile sales reports, and improve the cash sales system and procedures. The purpose of the suggestion above is internal control can be effectively executed.

Sustainable development programs in community life can enhance the welfare of the people in Malang City, especially in Rukun Warga 10, Tanjungrejo Village. Applying the community-based economic empowerment model sustainably can yield a significant positive impact. This research aims to illustrate how to manage used cooking oil waste as a community-based initiative that benefits both the economy and the environment. The focus of this research is the Kios Berkat Jelantah (Betah) Gempol Marga Bakti (Gemati) program, with an emphasis on descriptive data analysis. The results show that active collaboration between various parties, such as local communities, village officials, and educational institutions, encourages community participation in collecting and processing the used cooking oil into value-added products like soap and candles. This program has a positive impact on environmental preservation and provides new economic opportunities for local residents.

This study aims to evaluate the cash receipts and disbursement accounting information system as a means of internal control in the study of the Kasih Sejahtera Abadi Cooperative, Kedungrejo Village, Rowokangkung District, Lumajang Regency. The type of research used is a case study. Sources of data used are primary data and secondary data, data collection techniques used are observation, interviews, and documentation.
The problem with cooperatives is that there is a dual function of the administrator treasurer with the finance section and the accounting section and also the chairman with the cooperative manager, the documents used by the cooperative are incomplete, the accounting records used by the cooperative are incomplete, and the application of the cash receipts and disbursement accounting information system is still incomplete. manuals.
Evaluation results by separating the functions of the management treasurer, finance section, accounting section, chairman and cooperative manager, adding the documents used in the form of proof of member deposit transactions, repayment of member loans, and member loans. In addition to adding accounting records used in the form of member loan recapitulation, member loan repayment, cash receipts journal and daily cash journal, and improving cash receipts and disbursement accounting information system procedures so that the cooperative's internal control system will be effective and efficient.

This study discusses the prospects and challenges of sharia insurance development in Binjai City. The study used descriptive qualitative research with data collection techniques through literature studies, such as books, internet, trusted websites and previous journals. The purpose of this research is to understand how the prospects and challenges for the growth of sharia insurance in Binjai City are. Therefore, the results obtained from the study are proving that sharia insurance products continue to experience growth with positive strong encouragement from the community, where people benefit from sharia insurance. In addition, the challenges faced by sharia insurance companies such as many people who do not fully know the existence of sharia insurance. Therefore, it is very necessary for the main role of the government to make sharia insurance experience optimal development and growth

In banking, frontliner officers are required to be able to provide good service and must provide satisfaction for customers. Customer satisfaction is a top priority in this study because currently the level of competition is getting tougher among Islamic banks in Medan Katamso. The main thing that must be done by Bank Sumut Syariah Medan Katamso Branch Office in order to be able to retain loyal customers, the banking sector must be able to provide good service for the problems faced by each of its customers regardless of the customer's social status. The technique used in this research is qualitative by using descriptive analysis. Whereas in this study using the formulation of the problem, among others, how is the contribution of Customer Service in overcoming complaints to increase customer satisfaction at Bank Sumut Syariah Medan Katamso Branch Office? Constraints faced by Customer Service in handling customer complaints? and the purpose of this research is to describe the contribution of Customer Service, besides that the writer also wants to know the obstacles faced by customers and how the solutions provided by Customer Service at Bank Sumut Syariah Medan Katamso Branch Office for the problems faced by customers so that they can make customers stay loyal. While the object of this research is customer complaints. Here the researcher goes directly to the field to conduct observations, interviews and documentation of the data that researchers need to find out how the process of handling customer complaints at Bank Sumut Syariah Medan Katamso Branch Office with the theory in principle is the same, namely the same - the same to solve problems faced by customers. The results in this study indicate that the Bank of North Sumatra Syariah Medan Katamso Branch Office in solving the problems experienced by customers is by using data reduction analysis techniques, presenting data and drawing conclusions and after conducting research the customer service can solve the problem by cross selling to customers, so that customers are clearer about the problems they face and at the same time explain about the products owned by Bank Sumut Syariah Medan Katamso Branch Office.

This study aims to evaluate the accounting information system for receiving tuition fees as an internal control tool for cash receipts at St. Catholic High School. Albertus Malang. This research is a case study research. The data used are qualitative and quantitative data. Primary data sources and secondary data are obtained from research reports, documents, and other supporting data sources.
The problem that occurs is that the internal control of cash receipts from payment of tuition fees is still weak. This is due to the absence of an application document for the relief of SPP fines for depositors who are late in making SPP payments and are unable to pay the nominal SPP fines collected.
The results of a qualitative descriptive analysis are by adding documents in the form of an application letter for the relief of SPP fines and improving the systems and procedures for cash receipts for SPP fines. This can optimize internal control to run effectively.

This study aims to determine the influence analysis of the Current Ratio (CR), Price Earning Ratio (PER), Return On Assets (ROA) and Debt To Equity Ratio (DER) on company value in plastic and packaging companies for the 2016-2020 period. This type of research is explanatory research. The population in this study were 15 plastic and packaging companies listed on the Indonesia Stock Exchange for the 2016-2020 period, the sample was selected using the purposive sampling method, 5 companies were obtained.
The results of multiple linear regression analysis show that CR, PER, ROA and DER simultaneously affect the value of plastic and packaging companies listed on the IDX for the 2016-2020 period. Partially, PER, ROA and DER have a positive and significant effect on firm value, while CR has no effect on firm value. The variable that has the most dominant effect is PER.