The research background is low in a family economy, so older people still have an important role in fulfilling their life needs, with a very low economy, they need help funding their daily lives. The objectives are to know the process of handcraft making by older people, the role of older people in bamboo handcraft marketing, and the older people's motivation in bamboo handcraft making in Bumi Subur Village. This research used field research with descriptive qualitative. Then, the subjects were the people who were active in bamboo handcraft production at Bumi Subur Village Katingan Kuala Sub-district Katingan Regency, older people, and their workplaces had permission. The sampling technique used purposive sampling. Data resources were obtained from interviews, observation and documentation. Data validation used triangulation technique, source triangulation and theory triangulation.The results showed that: the first process in handcraft making by older people was cutting the bamboo tree, bamboo stem can not be used directly, after that, rest it for 2-3 days. The measurement has been set to become an ingredient that is ready for plaited. the role of older people in bamboo handcraft marketing was to introduce the product directly to consumers and promote the product door to door, Pagatan market and Katingan market. the older people's motivation in making bamboo handcraft got additional income, so in elder time, they didn't just keep silence at home but were more productive with reason as a hobby and other.

Economics is one of the problems experienced by humans in their daily lives, especially in terms of meeting needs. Humans must fulfill all their complex needs to survive. Human needs are very diverse and tend to always change from time to time. This situation is influenced by the nature of humans themselves who tend to never feel satisfied with what they have obtained. This article aims to analyze the behavior of people who borrow from roving banks and the problems that occur due to the existence of these banks for the public. Among the middle and lower economic classes, roving banks are quite popular because they provide easy loan services and fast processing. This convenience makes people idolize mobile banks because they provide emergency money and are welcomed by the public. For this reason, this article contains a discussion of how the behavior of the public, especially for those who borrow money from roving banks, and what factors are behind mothers borrowing from roving banks. This research uses a descriptive qualitative method. This method was chosen because the author intends to describe and explain the factors that influence people to make loans to roving banks. Based on the results of the discussion, many people are ensnared by this roving bank. Many problems arise, ranging from the family economy getting strangled, the destruction of family relationships, to social relationships with neighbors becoming less good. This happens because many people borrow from more than one bank and use the names of other people who have never borrowed from the bank. So that many people are ultimately ensnared by the practice of digging holes to pay these debts

The purpose of this study is to analyze the implementation of the tax amnesty policy in Indonesia by describing the indicators of its success on macroeconomic variables. This study uses a descriptive qualitative approach with the type of case study research method and data analysis technique using literature study. The results of the study show that the tax amnesty program based on Law Number 11 of 2016 has not succeeded in significantly increasing taxpayer compliance, and the realization of revenue from this program is still below the set target. However, the implementation of this program has a positive impact on Indonesia's economy, including increasing liquidity, improving the rupiah exchange rate, lowering interest rates, and stimulating increased investment. Thus, while tax amnesty has not been optimal in improving overall tax compliance, the program has made a significant positive contribution to several aspects of the national economy.

The increasingly diverse fashion trends for Muslim women's clothing have apparently not been able to increase the decision to purchase Muslim women's clothing among students at the Faculty of Islamic Economics and Business, UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan because it does not suit their passion and lifestyle, even though many Muslim women's fashion now follows fashion but also following current trends. The purpose of this research is to determine the influence of fashion trends and lifestyle on purchasing decisions for Muslim women's clothing with religiosity as the moderating variable. This research is quantitative research with primary data sources, and the sample used was 66 female respondents from the sharia economics study program class of 2019. The data analysis technique used prerequisite tests and moderated regression analysis (MRA) tests. The results of this research show that there is a partial influence between the fashion trend variable on purchasing decisions, and lifestyle on purchasing decisions. With the moderation test, the regression equation model two states that religiosity does not moderate the influence of fashion trends on purchasing decisions. The lifestyle variable with the third model regression equation moderation test states that religiosity is unable to moderate the influence of lifestyle on purchasing decisions.

This study examines Micro, Small, and Medium Enterprises' (UMKM) perceptions of online loans, employing a descriptive qualitative approach. The research draws upon theoretical frameworks surrounding perception and financial behavior to analyze how UMKM players perceive online loans for business development. Findings indicate that while UMKM players perceive online loans as additional capital facilitating business expansion, there exists a gap in their comprehension of associated risks, notably concerning high-interest rates and over-indebtedness. Consequently, the study emphasizes the critical role of financial education in mitigating these risks effectively. By elucidating the theoretical underpinnings guiding the analysis, this research offers valuable insights into UMKM perceptions of online loans and underscores the importance of educational interventions in enhancing their financial literacy and risk management capabilities. This study contributes to the existing literature by providing a nuanced understanding of UMKM attitudes towards online loans and advocating for comprehensive educational strategies to empower UMKM in navigating the complexities of financial decision-making.

The COVID-19 pandemic is a global challenge that affects the economy, including the performance and the function of financial institutions in Indonesia. PT. Mandiri Tunas Finance (MTF) has increased in credit risk and decreased in the sales volume in 2020 by 45.75% compared to 2019 before COVID-19. However, post COVID-19, MTF has succeeded in implementing strategies to improve its credit risk and sales volume. The purpose of this research is to identify and to analyze the implementation of marketing strategies and MTF credit restructure in saving customers' bad credit in the era and post COVID-19. This study uses a descriptive qualitative research methods. Data was collected through interviews, documentation and analysis of financial reports. Sampling was done by purposive sampling technique. In case of sales decline, MTF implemented a more active marketing strategy based on the components of Kotler's marketing strategy, namely segmenting, targeting and positioning, which had an impact on MTF's sales volume, which increased in 2021 by 34.98% and in 2022 increased by 47%. 77% compared to the previous year. In the case of bad credit and customer default, the solution is to restructure credit according to the customer's condition. This has an impact on the movement of the NPF ratio from 2019 to 2022 under 1%.

This study aims to formulate loss accounting practices by takjil sellers based on local cultural values. This research uses a qualitative method. This study uses an Islamic ethnomethodological approach with five data analysis stages: charity, knowledge, faith, revelation, and courtesy. The results of the study found two ways for takjil sellers to avoid losses: distributing the remaining takjil merchandise for free to neighbors and family and giving bonuses. This loss accounting practice is conditional on the value of sharing, among others. Within the Islamic culture of Gorontalo, elders commonly impart this principle using the expression "lumadu diila o'onto, bo wolu-woluwo," which signifies the presence of something unseen yet still existing. The meaning is that this expression teaches that in life, don't just chase what is visible but also look for something that is invisible but exists. The value of sharing among others is living with the spirit of seeking sustenance that God blesses. This research contributes to the existence of local wisdom value-based loss accounting practices. The conclusion from the findings of this research is that takjil sellers practice loss accounting, which is not limited to material (money) but is conditional on non-material values in the form of local wisdom and religiosity.

Consumption behaviour is part of human life's needs, which are also regulated in Islam. However, the phenomenon of the emergence of Islamic economics has not completely changed people's consumption behaviour to be more in line with Islamic teachings. This research aims to determine the consumption behaviour of millennial homemakers in Pacitan and its suitability in terms of Al-Ghazali's consumption theory. This study used a case study in Pacitan by interviewing 20 informants in depth from various literature related to consumption behaviour in Islam. The research results show that their consumption behaviour always prioritizes fulfilling primary needs in the form of food, shelter, clothing, education and health. When faced with a choice between needs and desires, desires will be fulfilled after primary needs are met. Apart from that, they also always use halal assets and goods and make plans to save for their children's education costs or if there is a sudden need. However, a group of millennial housewives are still wasteful and stingy and have not paid zakat and alms as a form of concern for the surrounding environment. This research is an initial study revealing the study of people's consumption behaviour based on Islamic economic thinkers. The study can be a reference for studying Islamic consumption behaviour for academics and improving people's consumption behaviour.

Sharia non-compliance is a peculiar risk that Islamic financial institutions must face. This study aims to explore and analyse the presence of Sharia non-compliant risk in Indonesia. The method used in this study is a descriptive normative legal research method with a qualitative approach, using related literature books and journals. The study's data was obtained from religious courts in Indonesia and Sharia committee data from the annual reports of Indonesian Islamic banks. The study results concluded that some Sharia non-compliance risk cases in Indonesia need serious attention from the Islamic financial industry. The Sharia non-compliance cases are dominated by default in Shariah. Therefore, the study urges maximization of the role of the Sharia committee and the development of the nation's literacy of Islamic economics and finance. The study comes with recommendations for policymakers and carries some limitations for future studies in Shariah non-compliant risk.