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The objective of this study is to examine and compare the financial performance of Islamic banks and conventional banks in Indonesia during the 2019–2023 period. This research is motivated by the rapid growth of the Islamic banking industry; however, its market share remains relatively small compared to conventional banks. The study evaluates various financial ratio indicators, including Return on Assets (ROA), Net Interest Margin (NIM), Capital Adequacy Ratio (CAR), BOPO, Non-Performing Loans (NPL), and Non-Performing Financing (NPF), using a quantitative approach and comparative method. Data were collected from the annual financial reports of several major banks selected through purposive sampling. The results of the analysis indicate that conventional banks generally outperform in terms of profitability and operational efficiency, as reflected in the ROA and BOPO ratios. On the other hand, Islamic banks demonstrate more stable financing quality and liquidity, as indicated by relatively stable NPF and FDR ratios. These performance differences stem from the distinct operational principles of the two banking systems: interest-based operations for conventional banks and profit-sharing principles for Islamic banks. The study concludes that a more comprehensive evaluation method, integrating both sharia compliance and financial elements, is essential to provide a fair and accurate assessment of bank performance. The findings are expected to be valuable for regulators, academics, and industry practitioners in formulating policies that support a more inclusive and sustainable banking system.

This article discusses the profit-sharing system as one of the main pillars in Islamic economics, focusing on its ideal concept, implementation, challenges, and development opportunities in Islamic financial institutions in Indonesia. This system is based on the principles of justice, partnership, and shared responsibility through mudharabah and musyarakah contracts. Although normatively acknowledged and regulated by Islamic finance fatwas and regulations, its practical application still faces various obstacles such as low Islamic financial literacy, weak supervision, and the dominance of fixed-margin-based products. Nevertheless, digital technology development, the potential of the MSME sector, and the strengthening of Islamic financial regulations and education provide significant opportunities to promote transformation toward a more inclusive and just financial system. Therefore, synergy among financial institutions, regulators, and society is required to optimally realize the implementation of the profit-sharing system in Islamic economic practices.

Assessment of early childhood social-emotional development plays a crucial role in preparing children for the next stage of education. However, many early childhood institutions still rely on simple and unsystematic assessment methods. This study aims to implement a rating scale as an assessment tool for the social-emotional development of children aged 5–6 years in the context of a transportation-themed play activity. A descriptive quantitative approach was used, involving 9 children assessed with a validated observation instrument. The results indicate that most children exhibited very good social-emotional development. For the indicator of willingness to join group play, 6 children were in the Very Well Developed (BSB) category. For the ability to play cooperatively, 7 children were rated BSB. Regarding the expression of joy when sharing experiences, 6 children were also categorized as BSB. The rating scale proved effective in systematically and objectively documenting children's social-emotional behaviors and served as a foundation for designing follow-up learning strategies. This study recommends integrating social-emotional assessments into daily practice and fostering collaboration between teachers and parents to optimize children's development.

This study uses a qualitative method and aims to dissect the differences between Islamic economics and conventional economics. This study found that Islamic economics is based on Islamic principles reflected in the Qur’an and Hadith, emphasizing social justice, balance, and avoiding elements of usury, gharar, and maysir in every economic activity. Meanwhile, conventional economics is based on the principles of a market economy that aims to maximize material profits without considering spiritual or moral aspects. The source of conventional economic law comes from rules made by humans, while Islamic economics refers to the law of Allah. The Islamic financial system uses profit- sharing mechanisms and halal investments, while the conventional system relies on interest as the main source of income. In addition, Islamic economics integrates social instruments such as zakat, infaq, and sedekah for wealth redistribution, while conventional economics emphasizes taxes and government policies. Thus, this study confirms that the fundamental differences between the two systems lie in their philosophical foundations, objectives, and operational mechanisms.  

This study explores the digital partnership system implemented by PT X in engaging with MSMEs and freelance workers. Using a qualitative case study approach, data were collected through in-depth interviews and participatory observation. The findings reveal that while PT X's platform facilitates economic opportunities, it also creates new forms of dependency and inequality. Algorithmic opacity, unbalanced revenue-sharing schemes, and limited user control challenge the fairness and sustainability of such partnerships. This study suggests that digital platforms must rethink their governance and algorithm design to ensure equitable and inclusive collaboration with partners in Indonesia.  

Community Service activities are a real form of students' social concern for their surroundings. This activity was carried out in Kampung Enam with the aim of sharing knowledge and skills with the community and students about how to turn seashell waste into handmade crafts that can be sold. We used a face-to-face approach through socialization and training, one of which was making wall decorations in the shape of flowers. Besides involving the local people, students also took part in this activity so they could develop economic independence. The results showed that seashell waste has promising potential, both economically and socially, especially if developed into small environmentally friendly businesses. Hopefully, activities like this can continue and become an example of how to develop local crafts and increase the income of the people around Kampung Enam, Tarakan.

This study uses a qualitative method to analyze content trend strategies in interactive digital marketing that contribute to building consumer loyalty. In today’s highly competitive digital era, companies are required to create strong engagement with consumers through digital platforms such as social media, websites, and applications. Content trends like storytelling, user-generated content, live streaming, and influencer usage have proven to attract audiences and encourage ongoing interaction. This research explores how these trends are applied by various brands and how consumers respond to these approaches over the long term. The findings show that message consistency, emotional value in content, and interactivity are key factors in forming emotional bonds that impact loyalty. Furthermore, two-way engagement between consumers and brands through comments, likes, and sharing features strengthens this relationship. By understanding consumer digital preferences and behaviors, content strategies can be dynamically adapted to maintain loyalty while expanding the relevant market reach.

Social media marketing is a form of marketing using social media that utilizes target markets that participate as social media users. Currently, many MSMEs use social media marketing by using e-commerce as a liaison between sellers and buyers. Based on this, the purpose of this study is to describe social media marketing for MSMEs that use e-commerce and the advantages of social media in promoting products carried out by MSMEs. Using the Gunelius 2011 theory, namely Social Media Marketing which includes indicators of Content Creation, Content Sharing, Connecting, Community Building. The approach to this study is qualitative with descriptive methods. The data collection techniques used are interviews and observations. Overall, the results obtained in this study indicate that social media marketing provides easy access to using social media as a means of promoting a product, by making content as attractive as possible, it can provide more interest in consumers for products distributed through social media, in other words, the distribution of content also provides a sense of awareness to consumers for the products offered, coupled with the existence of e-commerce that can provide reviews and reviews of products purchased, providing support for MSMEs who use social media as a means of promotion. By making connections and building communities, it also provides WOM to MSME actors and there is an exchange of ideas between MSME actors and consumers.

A valid agreement creates a contract that gives rise to rights and obligations between the parties, and if one party does not fulfill its obligations, it can be declared to be in default. Default can be interpreted as the failure to fulfill or negligent in carrying out obligations as stipulated in the agreement made by the creditor and debtor. One example of a case of default regarding debts involving the Deputy Regent of Sidoarjo, Subandi, who borrowed IDR 1 billion from Darmiati Tansilong. The Supreme Court rejected Subandi's appeal (Decision No. 1609/K/Pdt/2022) and stated that he was in default. The Supreme Court's decision emphasized that the default committed by Subandi poses a risk in the form of debt repayment, paying profit sharing for property business development and the total interest that has been promised.

Islamic banks are financial institutions that operate in accordance with Islamic law and do not charge interest to their customers. Contracts and agreements between consumers and banks determine the profit-sharing (inbalam) received by Islamic banks and those received by customers. The purpose of this study is to determine the effect of inflation on Islamic bank finance in Indonesia from 2019 to 2023. The research method employed is a quantitative approach. The data source utilized is the Financial Services Authority (OJK), with document data collection techniques. Data analysis in this study involves simple linear regression analysis, t-test, F-test, and coefficient of determination (R²) test. The results indicate that inflation has no effect on the profitability of Islamic banking in Indonesia during the period from 2019 to 2023. This conclusion is drawn because the t-test results yielded a t-value of 1.359 < t-table 2.01505 and a significance value of 0.267 > 0.05, indicating no influence between the independent variable (inflation) and the dependent variable (profitability). Therefore, it can be concluded that inflation does not have a partial and significant effect on Islamic banking profitability in Indonesia during the 2019–2023 period.

The Sedekah Serabi tradition is one of the cultural heritages that developed in Empat Lawang Regency, South Sumatra Province. This tradition reflects a combination of local wisdom, religious values, and community togetherness. Historically, Sedekah Serabi is rooted in the tradition of post-harvest thanksgiving carried out by agrarian communities as a form of gratitude to God Almighty for the abundant crops. In its implementation, the community collectively makes serabi cakes and then donates them to neighbors, relatives, and children as a symbol of sharing sustenance and strengthening friendship. Over time, this tradition has not only become a form of thanksgiving, but has also developed into an annual cultural event that strengthens social identity and solidarity between residents. This study aims to explore the history, cultural values, and role of the Sedekah Serabi tradition in building social cohesion amid the dynamics of modern society.

This study explores the role of Islamic accounting in advancing the Sustainable Development Goals (SDGs) in Indonesia using a qualitative approach. Data were collected through in-depth interviews with 15 informants—academics, regulators, and practitioners—and analyzed using NVivo software. The findings highlight three critical themes: (1) maqasid al-shariah principles are embedded in regulation but constrained by dual regulatory authority, identified 28 times in the coding; (2) Islamic financial inclusion is expanding through profit-sharing contracts, yet low financial literacy emerged 35 times as the most dominant barrier; and (3) the dual financial system fosters innovation but is hindered by public misconceptions (12) and regulatory overlaps (10). These results demonstrate that Islamic accounting goes beyond normative discourse, functioning as an institutional mechanism that bridges regulatory ethics, literacy, and dual systems. The limitations of this study include its small sample size and qualitative scope, suggesting the need for future quantitative validation. The novelty lies in integrating empirical field data with the SDG framework, providing practical implications for regulators, financial institutions, and academia in aligning Islamic accounting with global sustainability goals.

This community service activity aims to empower the Women Farmers Group (KWT) in Sudiang, Makassar, through capacity building in digital marketing. In the era of rapidly developing digitalization and increasingly open and competitive markets, women farmers are required to be able to master digital technology-based marketing strategies so that the local agricultural products they produce can reach a wider market, not only at the local level but also regionally and even nationally. The methods used in this activity include interactive training, direct technical assistance, as well as social media development and the use of e-commerce platforms. Special training focuses on practical skills such as creating promotions, managing Instagram Business accounts, using WhatsApp Business content, and an introduction to the basics of branding and product photography. The assistance is carried out in stages to ensure that participants not only understand the material theoretically but also are able to implement it independently. The results of the activity show a significant increase in participants' understanding and skills in using digital technology as a product marketing tool. Participants become more confident in publishing their products online and are able to manage social media accounts professionally. One of the program's key achievements is the formation of a local digital community among women's groups (KWTs), which serves as a collaborative network for sharing information, marketing strategies, and supporting joint promotions. This community opens up opportunities for sustainable, long-term collaboration to collectively increase product sales value. Overall, this activity represents a strategic step in building women's economic independence through the inclusive and applicable use of digital technology. With this training, it is hoped that women's groups (KWTs) can become active actors in the local digital economy ecosystem and compete healthily in the open market.

This research discusses the application of musyarakah contracts as a sharia financing solution for Micro, Small and Medium Enterprises (MSMEs) in the midst of digital economic development. MSMEs have a crucial role in sustaining the Indonesian economy, but still experience difficulties in accessing fair and sustainable financing. The musyarakah agreement, with its partnership and profit-sharing principles, is considered to be in line with the character of MSMEs that prioritize cooperation and justice. Through a qualitative approach based on a literature study, this research explores the potential, regulatory challenges, and strategies to strengthen the implementation of digital musyarakah. The results of the analysis show that digitalization offers great opportunities in promoting Islamic financial inclusion, but is still constrained by low digital literacy, limited infrastructure, and weak supervision of sharia principles. Therefore, a strategy is needed that includes improving education, developing Islamic financial technology, and collaboration between regulators, financial service providers, and MSME players. This study concludes that the successful implementation of digital musyarakah requires an integrated approach so that MSMEs are able to access Islamic financing independently, fairly and sustainably.

Many people utilize social media to interact, including students who are the most technologically literate. Apart from having a positive impact on its users, social media also has a negative impact. One of the negative impacts of social media is the increased risk of personal data security. The purpose of this study is to analyze the level of awareness of students in Yogyakarta regarding the protection of personal data on social media. The method used is mixed method, surveys were distributed to respondents, namely students from various schools in Yogyakarta. Researchers also conducted interviews with 15 participants to get a more in-depth picture. This research examines the level of understanding and awareness of students in Yogyakarta regarding how they understand data sharing behavior, privacy settings and their perceptions of threats or risks in cyberspace. The results showed that the majority of students have a high level of awareness regarding basic privacy measures, but they also have a poor understanding of the threats and risks associated with sharing personal data.The majority of students rarely update their privacy settings. They only use the default settings built into social media. The implication of the study is the need to integrate digital literacy programs that focus on data security and privacy into the school curriculum. The conclusion is that there is awareness among students regarding the importance of protecting personal data, but more efforts are needed to improve students' knowledge in digital privacy management. Further research is needed to assess the long-term impact of educational interventions on privacy-conscious behavior in the digital world.

This activity aims to raise awareness and understanding among PKK mothers in Padang Cermin Village, Langkat Regency, regarding the importance of mental health. Mental health issues are often overlooked, especially in rural areas where access to information and support services is limited, and where social stigma against mental disorders persists. Lack of knowledge about the early signs of mental health disorders can cause preventable problems to develop into more serious conditions. Through this outreach activity, participants were introduced to the basic concepts of mental health, the factors that influence it, the early signs of mental disorders such as prolonged stress, anxiety, and depression, and simple steps that can be taken to maintain mental health within the family environment. Methods used included interactive material delivery, educational videos, group discussions, and question-and-answer sessions, allowing participants to understand the material more deeply and relate it to their personal experiences. Additionally, practical tips were provided, such as breathing relaxation techniques, establishing positive communication within the family, time management, and the importance of social support among community members. This approach is expected to empower mothers, as central figures in the family, to recognize, prevent, and address mental health issues early on. The results of the activity showed a very positive response. Participants demonstrated high enthusiasm, openness in sharing experiences, and a greater awareness of the importance of maintaining mental health. Many participants acknowledged that they previously lacked understanding of the importance of mental health care and tended to ignore early symptoms. This activity demonstrated the strategic role of community-based mental health education in preventative efforts to create healthier, more harmonious, and more resilient families. Going forward, follow-up efforts in the form of regular mentoring programs, dissemination of advanced educational materials, and collaboration with relevant parties are needed to ensure continued understanding and support for mental health issues in rural communities.

Profit sharing or known as profit sharing. This was done at the time of the Prophet Muhammad. In this country, we also often share profits, some with mudhorabah, musyarakah and other systems. To carry out profit sharing, several things are needed in order to get the benefits, firstly justice and honesty, secondly to avoid fraud, thirdly to avoid usury. This research uses a thematic method with regional coverage, the thematic method is in the following way; determine the theme, namely Profit Sharing in a Hadith Perspective, collect data on themes related to the title, provide a final code, analyze the data in the final code then describe the results of the data in the form of an outline. The sources of this data are primary and secondary data. The primary is dancing hadith from several diqital hadith such as Makabah Syamilah, sunnah.com and others. while the secondary is through literature. Profit Sharing is the sharing of profits from profits from companies, agriculture and others. In carrying out Profit Sharing, it requires people who have capital and people who manage it, and both of them must have an agreement, the results of the business they do will be calculated for sharing the results. Profit sharing has several types, namely: mudharabah, musyarakah, muzara'ah and musaqah and Profit sharing also has rules that we must pay attention to, namely; contracts, capital, sharing of results honestly and goods or funds to be managed must be clear.

This research aims to analyze the trade-off between unemployment and inflation, as well as government policies from an Islamic perspective. Inflation and unemployment issues remain primary challenges for governments in maintaining economic stability. Unlike conventional economic perspectives that accept the trade-off between these two variables, Islamic economics offers a more integrative and holistic approach. Using a literature review method, this study analyzes various literature related to the relationship between unemployment and inflation from both conventional and Islamic economic perspectives. Research findings reveal that in conventional economics, the Phillips Curve depicts a trade-off between unemployment and inflation in the short term, though its validity is questioned in the long term. In contrast, from an Islamic economic perspective, there is no dichotomy between reducing unemployment and controlling inflation, as both can be addressed simultaneously through a just economic system aligned with Sharia principles. Islamic economics offers solutions through strengthening the real sector, profit-sharing financial systems, and implementing zakat, infaq, and waqf instruments that can create employment without generating inflationary pressures. This research provides insights into government policies that align with Sharia values in addressing current macroeconomic challenges.

Community Service Activities are a real form of students' social concern for the surrounding environment. Five students of the Management Study Program at Borneo Tarakan University carried out community service in collaboration with local MSME actors through an activity entitled "Sharing Chocolate Bread as a Form of Social Concern". This activity was held on Sunday, May 4, 2025 at 11.00–12.00 WITA at the Hidayah Nurul Yaqin Orphanage, Jl. Sesanip, Karang Anyar, Tarakan, North Kalimantan. The activities included welcoming, praying together, introductions, distributing chocolate bread produced by MSMEs, and documentation. The children of the orphanage welcomed enthusiastically, a warm and pleasant atmosphere was created, and positive interactions were established between students, MSMEs, and the children of the orphanage. This activity brought happiness to the children, became a means of social learning for students, and promoted products for MSMEs. This collaboration shows that synergy between academics and business actors can provide sustainable social contributions.

This study shows that the contribution of Regional Original Income (PAD) has a significant positive effect on the level of financial independence of provincial regions in Indonesia in 2019-2023. This means that the greater the contribution of PAD, the higher the level of regional financial independence. On the other hand, the General Allocation Fund (DAU) and the Special Allocation Fund (DAK) have a significant negative effect on regional financial independence, indicating that dependence on transfer funds from the central government can hinder regional efforts to increase their fiscal independence. Meanwhile, the Revenue Sharing Fund (DBH) does not show a significant effect on the level of regional financial independence, indicating that although this fund is important, it does not directly contribute to increasing regional financial independence.