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This study discusses the 17th Sustainable Development Goal (SDG), Partnership for the Goals, which highlights the importance of global collaboration in achieving shared prosperity. The main focus of this research is on three key instruments of global partnership: external debt, foreign investment, and foreign aid. These instruments play a crucial role in supporting development in developing countries, but they also raise controversies related to economic dependence, global power imbalances, and the effectiveness of aid. This study employs a descriptive qualitative approach based on a literature review of international reports and academic research. The analysis shows that although debt, investment, and foreign aid offer opportunities for technology transfer, economic growth, and poverty reduction, their sustainability largely depends on governance, transparency, and equality among nations. Therefore, global partnerships should be directed toward more inclusive and equitable systems to ensure that global development goals can be achieved sustainably.

This conceptual research analyzes the relationship between social entrepreneurship and social innovation as an integrated framework for creating and sustaining sustainable impact. Social entrepreneurship is positioned as a strategic mechanism that combines the disciplines of entrepreneurship, value creation, and community empowerment to address complex social and environmental challenges. Meanwhile, social innovation provides new solutions, approaches, and models that drive systemic change and expand community participation in social development. Through a literature-based analysis, this research demonstrates that the synergy between these two concepts enables organizations to design sustainable business models that balance social mission with economic sustainability. The research findings confirm that sustainable social impact is achieved through three interrelated key pillars: system-oriented innovation, hybrid and adaptive business models, and collaborative ecosystems that strengthen institutional capacity and legitimacy. This research provides theoretical contributions by developing a conceptual framework that integrates social value creation, innovation processes, and sustainability mechanisms. Future research is recommended to empirically test this conceptual model through case studies or mixed approaches to assess its applicability in various socio-economic contexts.

This research examines money politics as a root problem in Indonesia’s democratic system, focusing on the 2019 and 2024 general elections. Money politics refers to the practice of distributing cash or goods by candidates, campaign teams, or volunteers to influence voters’ political choices. This study employs a qualitative method with a literature study approach to analyze several cases that occurred across different regions in Indonesia. The findings reveal that money politics was widespread during both elections, with the main modus operandi involving the distribution of cash, basic goods, and facilities. This practice not only violates the principles of free and fair elections but also undermines citizens’ dignity, weakens popular sovereignty, and serves as a major driver of political corruption. Contributing factors include power ambition, vulnerable economic conditions, low political education, weak oversight, and entrenched transactional political culture. To address this issue, the research highlights the importance of political party reform and strengthening democratic education, particularly through civic education programs. These efforts aim to increase political awareness among citizens and improve the overall quality of Indonesia’s democracy.

Street vendors (PKL) constitute an essential component of the informal economic sector in Gresik Regency, yet their presence often generates issues related to urban order, cleanliness, and aesthetics. This study aims to: (1) analyze the effectiveness of implementing Gresik Regency Regional Regulation Number 7 of 2013 concerning the Arrangement and Empowerment of Street Vendors, and (2) identify the obstacles faced by the local government in carrying out the regulation. This research employs a socio-legal method with a normative-empirical approach, utilizing statutory analysis, field observation, interviews, and documentation. The findings indicate that the arrangement and empowerment of street vendors have been carried out through the designation of trading locations, regulation of operating hours and physical facilities, establishment of requirements for becoming street vendors, and the enforcement of rights, obligations, prohibitions, and sanctions. The Gresik Regency Government has also undertaken relocation initiatives to designated areas. However, the effectiveness of the regulation remains hindered by limited human resources, weak monitoring systems, and low compliance among some street vendors. Overall, the implementation of Regional Regulation Number 7 of 2013 has been conducted but has not yet achieved optimal outcomes in ensuring order and promoting the independence of street vendors. Strengthened coordination, enhanced guidance, and improved regulatory systems are needed to support the sustainability of the informal sector in Gresik Regency.

This study aims to comprehensively examine the implementation and mechanisms for results in Al-Mudharabah financing at Bank Muamalat Rangkasbitung, while also assessing the level of compliance of its implementation with sharia principles. This study applies a qualitative descriptive method with a field study approach involving direct observation, interviews, and review of documents related to Mudharabah financing procedures. The research findings show that Bank Muamalat Rangkasbitung implements a profit-sharing system based on the principles of justice (al-'adl) and trustworthiness (al-amanah). The profit-sharing scheme is carried out proportionally according to the ratio agreed upon in the initial contract, so that both parties have clarity regarding rights and responsibilities. The implementation of this system not only ensures the avoidance of usury but also strengthens the partnership between the bank and customers through practices of transparency, information disclosure, and a shared commitment to business management. Overall, these findings show that the implementation of Al-Mudharabah financing at Bank Muamalat Rangkasbitung has been running in line with several sharia values ​​and even supports the realization of fair, ethical, and sustainability-oriented Islamic economic practices. Thus, Mudharabah financing at the branch can be an example of the effective implementation of sharia contracts and is able to encourage the development of the sharia financial sector at the local level.

In this case, it refers to the purpose of the content in this final assignment, namely by compiling a schedule for the Implementation of KM.Mutiara Ferindo 5 Ship Maintenance during the docking process at the PT.PAL Indonesia shipyard. Making a schedule includes what components are repaired while the ship is in the shipyard, making a schedule for managing ship maintenance that has been carried out at the shipyard. The data used in this thesis is data from PT.Antosim Lampung Pelayaran Surabaya and the researcher himself. The type of data used in this study is Primary data, in this Primary data the researcher will obtain data obtained directly from the statements of the workers who will be related to the problem being studied and the results of questionnaires distributed to several employees related to this study. In the implementation of repairs, there is a list of jobs that show how many work items must be done. So this list of jobs has been approved to be carried out in the ship repair process. The repair work of the KM. Mutiara Ferindo 5 ship which carries out planned repairs both at the shipyard and when the ship anchors at sea carries out technical and economical maintenance. Repair work on RO-RO vessels involves extensive maintenance, as determined by the ship's office and authorized crew members. The repair work on the KM Mutiara Ferindo 5 was well-planned, including safety equipment and components that play a crucial role in the smooth operation of the ship (maintenance of the entire engine room, deck, safety equipment, and maintenance of the ship's interior and exterior). An economic system was implemented to estimate the remaining funds after maintenance at the shipyard.

This study is motivated by the high frequency and significant impacts of flooding in Indonesia, particularly the recurrent flooding of the Kali Lamong River in Gresik Regency, which causes substantial socio-economic losses each year. Although disaster management is normatively regulated by national policies, its effectiveness depends largely on collaborative governance among multiple actors. This study aims to analyze the practice of collaborative governance in flood mitigation in Gresik Regency using the model of Weber, Lovrich, and Gaffney (2005), which includes vertical, horizontal, and partnership dimensions, and to identify the key challenges that hinder its implementation. A descriptive qualitative approach was employed in flood-affected areas along the Kali Lamong River, involving BPBD, DPUTR, sub-district governments, village authorities, and local communities through interviews, observations, and document analysis. The findings reveal that collaboration has been established and functions relatively well, particularly in hierarchical coordination, division of roles among government agencies, strengthening of Destana, KENCANA, and SPAB programs, as well as CSR involvement and community participation all contributing to reduced flood duration. However, the implementation of collaborative governance remains constrained by slow land acquisition and infrastructure development, a predominantly reactive orientation, suboptimal early-warning systems between upstream and downstream areas, and uneven support from the private sector and academia. The study concludes that strengthening collaborative mechanisms and accelerating the resolution of structural barriers are essential to achieve more sustainable flood mitigation efforts in Gresik.

Local governments in Indonesia rely significantly on local tax revenues to strengthen fiscal independence and sustain regional development. Among these revenue sources, the Motor Vehicle Tax (PKB) and the Motor Vehicle Transfer Fee (BBNKB) play a vital role in shaping regional fiscal capacity. This study explores how both taxes contribute to the Regional Own-Source Revenue (PAD) of Central Java Province during the 2020–2024 period. Drawing on quantitative analysis and secondary data from the Central Java Regional Revenue Agency (Bapenda), the research assesses the effectiveness and contribution of PKB and BBNKB in supporting local fiscal performance. The results show that PKB consistently exerts a positive, meaningful influence on PAD, underscoring its central role in sustaining the province’s fiscal strength. In contrast, BBNKB demonstrates a weaker, less stable impact, primarily driven by changes in vehicle ownership trends and administrative challenges. When considered together, both tax instruments contribute to enhancing local fiscal capacity, although the reliance on PKB remains predominant. These findings underscore the importance of modernizing regional tax administration, particularly through digital innovation, transparent reporting systems, and community-based compliance strategies. Strengthening these mechanisms is essential to building a more resilient and autonomous fiscal framework, especially in the context of post-pandemic economic recovery and long-term regional development planning

This study aims to analyze in-depth the interest of the Setro Village community in choosing PNM Mekaar Syariah financing as a source of capital for micro and small enterprises (MSMEs). This phenomenon is interesting because it shows how economic, social, and spiritual factors contribute to the financial decisions of rural communities. This research was conducted using a qualitative exploratory approach, using case studies and in-depth interviews with key informants. To explain the relationship between attitudes, subjective norms, and behavioral control on community intentions to choose Islamic financing, data analysis was conducted thematically. The Theory of Planned Behavior (TPB) framework was also used. The study shows that positive community perceptions of ease of access, economic benefits, and compliance with Islamic principles are the main factors shaping community interest in PNM Mekaar Syariah. Fast, easy, and uncomplicated financing increases consumer trust and enhances perceived behavioral control. Conversely, increased business capital and family income enhance the sustainability of micro-enterprises. The institution is given moral legitimacy and spiritual conviction by the implemented Islamic values, such as the yield system and the freedom from usury. Community participation decisions are also driven by social factors such as group support, advice from group leaders, and the quality of service provided by field officers. Theoretically, this study adds local religiosity and socio-cultural aspects to enrich the application of the Theory of Planned Behavior in the context of rural Islamic finance.

This study examines how a Maqasid al-Shariah framework can provide a holistic and ethically grounded foundation for regulating fintech and digital assets across Muslim jurisdictions. Drawing upon classical Islamic legal sources and contemporary fintech literature, the research employs a qualitative library-based methodology to analyze how principles such as ḥifẓ al-māl (protection of wealth), maslahah (public welfare), and harm prevention can guide effective oversight of emerging technologies. Findings indicate that rapid digital financial innovation—particularly involving AI-driven platforms, blockchain systems, P2P lending, crypto-assets, and digital banking—poses significant regulatory challenges related to Shariah compliance, cybersecurity, financial stability, and consumer protection. Muslim jurisdictions face fragmented regulatory structures, inconsistent Shariah interpretations, and limited digital literacy, which hinder the development of cohesive governance frameworks. Integrating Maqasid al-Shariah provides an ethical compass to balance innovation with justice, transparency, accountability, and socio-economic welfare. The study highlights the need for harmonized cross-border standards, robust Shariah governance systems, AI ethics protocols, and regulatory sandboxes tailored to Islamic fintech. Ultimately, the Maqasid framework offers a dynamic and future-ready model for guiding digital finance ecosystems towards ethical resilience, social justice, and sustainable development.

This study critically reassesses Islamic economic law within the rapidly expanding digital economy, emphasizing the necessity of a globally coherent Sharia-compliant regulatory architecture. Using a qualitative library research method, the paper draws from classical jurisprudence, contemporary fintech literature, and international Sharia standards to examine the tensions emerging from technological innovations such as artificial intelligence, blockchain, digital assets, and Islamic fintech platforms. Findings reveal significant regulatory fragmentation across Muslim jurisdictions, inconsistencies in Sharia interpretation, and gaps in digital literacy, which collectively hinder harmonized governance. Moreover, emerging digital financial instruments raise pressing ethical concerns related to transparency, algorithmic bias, cybersecurity, and compliance with prohibitions against riba, gharar, and maysir. The study argues that Maqasid al-Shariah—particularly the principles of ḥifẓ al-māl, maslahah, and harm prevention—provides a holistic framework for balancing innovation with ethical integrity. It also identifies the urgent need for cross-border regulatory harmonization, AI ethics protocols, enhanced Sharia governance structures, and tailored regulatory sandboxes for Islamic fintech. Ultimately, the research offers a conceptual foundation for constructing a future-ready, inclusive, and ethically resilient global Islamic digital finance system.

This study examines how climate justice principles can be integrated into fiscal governance frameworks to enhance accountability within global climate finance. As climate change intensifies economic vulnerabilities, particularly in developing countries, the allocation and oversight of climate finance have become critical determinants of equity and resilience. Current fiscal oversight mechanisms exhibit notable progress in transparency but remain insufficient in addressing fairness, distributive justice, and participation. Through a comparative institutional analysis of global financial institutions, national budget systems, and emerging technological tools, this study identifies persistent challenges—including fragmented accountability structures, lack of standardized reporting mechanisms, and political-economy dynamics that hinder equitable funding flows. The findings emphasize that climate finance often prioritizes procedural compliance over transformative outcomes, limiting its potential to reduce structural inequalities and build adaptive capacity. The study argues that accountability frameworks must evolve beyond conventional financial auditing, incorporating social and environmental metrics that reflect the moral imperatives of climate justice. By integrating participatory governance, digital innovations, and harmonized reporting standards, fiscal systems can foster more transparent, just, and impactful climate finance. This research contributes to the discourse on climate governance by proposing accountability reforms capable of linking financial decision-making with ethical considerations, thereby advancing global efforts toward a fair and resilient climate transition.

Tourism is one of the sectors that plays an important role in boosting economic growth through travel activities and destination exploration. Tourists' preferences for nature-based tourism options, such as mountain hiking or beach tourism, are influenced by various factors, ranging from personal experiences and recreational interests to social characteristics. Therefore, a technology-based approach is needed to predict destination choice tendencies more accurately. As artificial intelligence technology develops, deep learning methods have been widely used in classification processes due to their ability to process large amounts of data and recognize complex patterns. In this study, a Multilayer Perceptron (MLP) model is used to classify tourists' preferences between mountain or beach destinations based on a survey dataset. The research stages include data processing, data splitting using a train-test split, model training, and performance evaluation using accuracy, precision, recall, and F1-score. The test results show that the MLP model is capable of achieving an accuracy rate of 99%, confirming that deep learning methods are effective in automatically mapping tourism preference trends. This research is expected to serve as a basis for the development of more personalized travel destination recommendation systems, as well as to support tourism management in formulating targeted promotional strategies.

This study analyzes the strategic role of digital transformation in accelerating the development of the green economy in Azerbaijan. As global economic systems shift toward sustainability-oriented models, Azerbaijan has begun integrating digital technologies—such as smart energy systems, geographic information platforms, and digital monitoring tools—into its environmental and economic policies. These initiatives are designed to reduce carbon intensity, enhance resource efficiency, and modernize industrial sectors in alignment with international climate standards. The study employs a qualitative library-based approach supported by content analysis to assess state programs, institutional reforms, and policy documents related to digital governance and renewable energy deployment. The findings indicate that digital solutions facilitate transparent decision-making, optimize energy consumption, and support ecological innovations, making them essential components of Azerbaijan’s national development agenda. However, the transition remains constrained by infrastructural disparities, limited technological competencies, and regulatory gaps. The study argues that sustainable development goals cannot be fully realized without comprehensive digital integration, institutional coordination, and capacity-building initiatives. Thus, digitalization is not merely a supportive tool but a foundational mechanism for the advancement of the green economy and long-term socio-economic transformation in Azerbaijan.

The rapid advancement of digital technology has significantly transformed the economic landscape, particularly in payment systems that are shifting from conventional cash transactions to the use of Electronic Money (E-Money). E-Money has become increasingly popular due to the convenience it offers, allowing users to conduct transactions anytime and anywhere without the need to carry physical cash. As this payment innovation continues to expand, it is essential to examine whether its mechanisms comply with Islamic principles, given that the use of E-Money is closely related to the values of muamalah in Islam. This study aims to identify the underlying contractual structure (akad) governing Mandiri E-Money transactions and to assess its conformity with sharia principles. It further analyzes the potential presence of gharar, riba, or maisir within the top-up and transaction processes, as well as the sharia mitigation mechanisms that may be applied. The research employs a normative approach based on classical and contemporary Islamic legal theory, supported by observational analysis of Mandiri E-Money practices. Data were analyzed qualitatively using a descriptive method and maqashid al-shariah reasoning. The findings indicate that the use of Mandiri E-Money does not involve elements of riba, gharar, or maisir, and therefore does not deviate from sharia principles. These potential risks were examined through fiqh legal maxims and DSN-MUI fatwas to ensure comprehensive sharia compliance.

This study aims to explore the institutional governance and collaboration mechanisms at Indonesia's entry points, emphasising both formal arrangements, such as Memoranda of Understanding, and informal communication channels that facilitate daily operations among Immigration, Customs, Port Authorities, Law Enforcement, and Health Agencies. The research employed qualitative methods, including interviews, observations, and document analysis, grounded in Policy Network theory, to analyse the dynamics of institutional collaboration at entry points. The findings highlight that border oversight effectiveness hinges on inter-agency synergy quality, trust, and the ability to overcome technical and procedural barriers, whilst significant challenges include technological disparity, particularly incompatible data platforms hampering real-time information sharing, and silo mentalities driven by security concerns that impede operational harmonisation, resulting in delays and inefficiencies. Trust mechanisms such as informal communication groups, regular meetings, and leadership support significantly improve coordination and operational performance. The study concludes that sustainable and adaptive governance models characterised by mutual trust, effective communication, and technological integration are essential for enhancing border security and facilitating legal movement. The research underscores the importance of integrating technological systems to ensure interoperability, developing clear cross-agency SOPs, and fostering a collaborative culture that prioritises shared goals over organisational ego. Strengthening institutional collaboration at border crossings will bolster Indonesia's national security, economic growth, and international reputation, and contribute to resilient, efficient border management systems capable of addressing contemporary threats.

Village entrepreneurship is an initiative designed to stimulate regional economic growth by accelerating the development of rural areas, which have long been perceived as slow, less productive, and lagging behind urban centers. The creation of entrepreneurial villages offers a concrete strategy to enhance community productivity because it encourages all components of the village government, residents, and local institutions to participate in structured and collaborative entrepreneurial activities. Such villages are expected to generate new economic opportunities, strengthen local industries, and increase community independence. However, initial observations from this Community Service program show that partner villages still face significant barriers, including limited land area, geographical remoteness, and inadequate human and natural resources. Many peripheral villages have not yet utilized digital technology effectively, making it difficult to expand markets or access broader economic networks. In addition, challenges related to financial access, limited talent development, socio-cultural constraints, and weak market infrastructure continue to hinder economic progress. These conditions demonstrate the urgent need for strategic assistance, capacity-building programs, and stronger support systems to help villages transform into sustainable entrepreneurial ecosystems capable of contributing to long-term regional development.

This study explores the implementation of sustainable accounting practices in the management of Pasir Panjang coastal tourism by examining how local cultural values and community personality influence sustainability-driven decisions. Using a qualitative approach, data were collected through interviews, field observations, and documentation analysis involving local community members, tourism actors, and village government representatives. The findings indicate that sustainable accounting is not only understood as an administrative or financial reporting system, but also as a framework shaped by cultural norms, collective identity, and local wisdom. Elements such as communal responsibility, environmental awareness, and traditional stewardship practices significantly contribute to how sustainability initiatives are planned, recorded, and evaluated. Furthermore, the personality traits of the local community—such as openness, cooperation, and strong social cohesion—play an essential role in ensuring inclusive participation and shared accountability. This study concludes that integrating cultural values and community character enhances the effectiveness of sustainable accounting practices in coastal tourism management and encourages long-term environmental and socio-economic resilience.

The concept of money in Islamic economics is grounded in the understanding that money is not merely a medium of exchange but a trust that must be managed according to the principles of justice, benefit, and ethical conduct. In this perspective, money cannot be treated as a commodity traded solely for profit without supporting real economic activities, making practices such as usury (riba), excessive uncertainty (gharar), and hoarding incompatible with Islamic values due to their potential to create inequality and economic instability. Islamic economics emphasizes that the circulation of money must be connected to the real sector to generate added value and support sustainable economic growth. Furthermore, the management of money aims to promote fairness and social balance through mechanisms such as zakat, infaq, and charity. Thus, the Islamic view of money provides an ethical foundation and practical framework for developing a financial system that is stable, inclusive, and oriented toward societal well-being.

Cooperatives play a significant role in Indonesia’s economic system because they aim to enhance member welfare through collective ownership and cooperative principles. To maintain accountability, cooperatives are required to prepare financial reports following the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). This study examines how SAK ETAP is applied in the financial reporting practices of Koperasi Simpan Pinjam (KSP) Mandiri Sejahtera, Comal Branch. Using a qualitative descriptive method with a case study approach, data were gathered through interviews and an analysis of the 2022 financial statements. The results indicate that although the cooperative has implemented several elements of SAK ETAP, full compliance has not been achieved due to limited human resources and the absence of an integrated reporting system. Nevertheless, the preparation of PPAP reports reflects prudence in managing credit risk and highlights the need for digital systems and improved accounting skills to strengthen transparent and accountable financial management.