This study examines cases of corruption in Indonesia’s financial sector and state-owned enterprises (SOEs), focusing on PT A, PT B, and PT C. The research aims to analyze and compare the modus operandi and system vulnerabilities that enable corruption in these companies. Data were collected through analysis of investigation and financial audit reports, legal literature, and relevant regulations, specifically the Anti-Corruption Law (UU TIPIKOR) and the Anti-Money Laundering Law (UU TPPU). Findings reveal that weak internal controls and limited forensic accounting practices are key factors facilitating corruption, including embezzlement at PT A, procurement specification manipulation at PT B, and fictitious transactions at PT C. The application of forensic accounting and strengthening of internal control systems are essential in detecting and preventing financial manipulation, which can be detrimental to the state. This study recommends implementing forensic accounting, reinforcing internal oversight, conducting stricter procurement audits, and fostering interagency cooperation to enhance effective anti-corruption measures.

This study examines the dynamics of monetary policy and economic diplomacy in maintaining the stability of the Rupiah exchange rate in the context of Indonesia’s international financial market. Indonesia’s economic stability is closely tied to the Rupiah’s value, which is influenced by both domestic economic policies and external global factors. The study analyzes the effectiveness of various monetary policy instruments used by Bank Indonesia, such as the benchmark interest rate, foreign exchange market interventions, open market operations, and minimum reserve requirements. Furthermore, it explores the role of economic diplomacy, including bilateral swap agreements and international cooperation, in enhancing Indonesia's foreign exchange reserves and stabilizing the Rupiah. Despite these efforts, external challenges such as global economic uncertainty, commodity price volatility, and geopolitical tensions continue to pose risks to exchange rate stability. The study concludes with strategic recommendations for strengthening monetary policy, including diversification of foreign exchange revenue, enhancing domestic financial markets, and fostering synergy between fiscal and monetary policies.

This study aims to analyse the trends and best practices of compulsory motor vehicle insurance in various countries as a lesson for Indonesia. The method used is literature observation with the traditional literature review method of articles published in international journals and practices that have been carried out by several selected countries, namely England, Germany, Kenya, India, Japan, the United States, Malaysia, Singapore and Australia. The results of the analysis show findings that most countries implement a compulsory motor vehicle insurance system. This insurance aims to provide financial protection to accident victims and encourage legal compliance among vehicle owners. Although this policy has provided significant benefits, such as reducing the financial burden on victims and more efficient dispute resolution, challenges such as high premiums, the complexity of the claims process, and uninsured vehicles still need to be overcome. The application of digital technology, including blockchain, is expected to increase transparency and efficiency in the claims process. Thus, this article highlights the importance of continuous improvement in the compulsory insurance system to ensure fair and effective protection for all parties involved. Based on these international practices, several recommendations for Indonesia include: strengthening mandatory insurance regulations, implementing technology in the insurance management system, increasing public insurance literacy, and developing policies that anticipate the emergence of autonomous vehicles. This study highlights the importance of learning from international experiences in developing an effective and sustainable compulsory motor vehicle insurance system in Indonesia.

Examining how the Islamic monetary system uses money to build a stable and just economy is the aim of this study. Money is not to be hoarded or handled like a commodity, according to the Islamic monetary system, which views it as a public good and flow notion that functions as a medium of exchange and a unit of value. In Islam, money serves primarily as a medium of exchange, a standard of payment, and a gauge of value, speculation and wealth hoarding are prohibited. In contrast to traditional interest-based systems, the Islamic monetary system places a higher priority on mechanisms that allow for profit-and-loss sharing. Because hoarding money can slow down economic turnover and produce stagnation, it is forbidden in Islam. This is because money must continue to circulate in order to preserve economic viability.  QS Al-Hasyr: 7 and QS At-Taubah: 34–35, which explain hoarding of wealth and promote the use of money for the good of society, both highlight this principle of wealth sharing. Using data from pertinent literature and journals, this study employs a qualitative methodology based on literature reviews. Furthermore, This study is expected to provide the groundwork for a more effective sharia monetary policy that encourages equitable and balanced economic growth.

This study aims to evaluate the impact of Work-Life Balance, Employee Internal Marketing, and Corporate Culture on Organizational Citizenship Behavior (OCB) among employees of PT XYZ Cikarang. OCB is a voluntary action taken by employees to improve organizational performance beyond their official responsibilities. An optimal work-life balance can improve employee well-being and strengthen their commitment to the company. Internal Employee Branding serves to strengthen employees' identity and relationship with the company, while Corporate Culture forms values and norms that encourage constructive behavior in the work environment. This study applies a quantitative method with a multiple regression analysis approach. Information was obtained through questionnaires distributed to employees of PT XYZ Cikarang. The research findings indicate that work-life balance, internal marketing for employees, and organizational culture have a positive and significant impact on OCB, both separately and together. The main factor that is most influential in strengthening OCB is Organizational Culture, which shows the important role of company values and norms in shaping employee attitudes. The findings suggest that companies should improve work-life balance, strengthen internal brands, and create a supportive organizational culture to encourage employees to perform behaviors that go beyond their responsibilities.

This study examines the interaction between conservative financial reporting and managerial incentives in decision-making, using a qualitative approach through a literature review. Conservative financial reporting plays a crucial role in enhancing the transparency and accuracy of information utilized by managers in the decision-making process. On the other hand, optimally designed managerial incentives can encourage managers to value and utilize the accounting information presented conservatively. The findings indicate that accounting conservatism can reduce the risk of inappropriate decision-making, although it may also pose potential risks of avoidance towards necessary investments for company growth. This research provides insights into the importance of balancing the implementation of conservative financial reporting and managerial incentives, as well as its implications for corporate performance. The results of this study are expected to serve as a reference for company management in designing more effective incentive systems and reporting.

Service quality and online promotion play a crucial role in influencing customer satisfaction. Their application extends beyond merely boosting sales volume; they are also essential in observing customer behavior and fulfilling their needs by understanding the types and qualities of services that customers desire. This study aims to investigate the impact of service quality and online promotion on customer satisfaction at PT. Tirta Asasta Depok (PERSERODA). The research methodology utilized is quantitative statistical analysis. The population for this study comprises the customers of PT. Tirta Asasta Depok (PERSERODA). Data collection methods include interviews, questionnaires, documentation, and observation, with the primary data collection being done through questionnaires. Data processing is conducted using SPSS 16.0 software with multiple linear regression analysis techniques. The results indicate that service quality significantly influences customer satisfaction and that online promotion also has a significant effect on customer satisfaction. Furthermore, both service quality and online promotion together have a simultaneous and significant impact on customer satisfaction.

The purpose of this paper is to determine the occurrence of the return of containers from the port to PT. Sentra Sinar Baru (Persero) Central Java Region due to not being loaded on the ship, delivery orders issued before confirmation to the depot, damage to containers during loading and unloading at the port and at the depo container yard. The data collection method used by the author is the observation method by making direct observations at PT. Sentra Sinar Baru Semarang Branch, interview method by interviewing several staff at PT. Sentra Sinar Baru Semarang Branch, the method of studying the literature contained in the book as a reference in this writing, as well as the method of documentation carried out by collecting documents deemed relevant to the title. The results of this discussion indicate that the prevention of containers that are not loaded on the ship by PT. Sentra Sinar Baru (Persero) in the Central Java region, reducing the occurrence of delivery orders issued early with effective communication between shipping companies and depots, minimizing damage to containers at the port or at the container yard.

In distributing zakat, zakat management is required which details the management of zakat given from an institution to prospective zakat recipients. Management of zakat distribution is carried out to make it easier for Amil to be directed in terms of zakat distribution in accordance with sharia principles. In this research the author tries to make research and analysis regarding the management of zakat distribution at the North Sumatra Regional Unit PLN Baitul Mall Foundation which includes planning, organizing, distributing zakat, as well as monitoring the validity of muzaki when receiving zakat, such as the validity of muzaki in terms of residence and family. , and education. The results of this research will show that the North Sumatra Regional Unit PLN Baitul Mall Foundation has become a superior ZIS (zakat, infaq, shadaqoh) management institution that is trustworthy, professional and transparent within PT PLN (Persero) in empowering mustahik to become muzaki.

The research aims to analyze the impact of implementing Islamic Business Ethics on enchancing employee perfomance at CV. Citra Medan Printing. The researcj methodology employed is descriptive qualitative research. Data ware gathered through the researcher’s field observations during an internship at the company and through interviews with the owner of CV. Citra Medan. The result of this studi demonstrate that the implementation of Islamic Business Ethics at CV. Citra Medan Printing has a positive impact on employee perfomance. Employees engaged in business practices aligned with islamic values tend to be more motivated, exhibit higher commitment levels and show improvements is productivity. This study provides recommendations for similar companies to consider implementing Islamic Business Ethics aas a strategy to boost employee perfomance and fortify the company’s image. Furthermore, this research contributes to a deeper understanding of how Islamic Business Ethics can be applied in the context of modern business.