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Islamic economic instruments in the Indonesian economic system play an important role, such as waqf which can provide many benefits to society. Waqf instruments continue to innovate, where previously they were limited to land or buildings, now there are waqf instruments in the form of money. However, cash waqf is considered to be still not optimal because the potential of existing waqf is very far from the waqf that can be collected. This study aims to determine whether there is an influence of attitudes, subjective norms, performance expectations and social influences on intentions to endow money. The population of this study is the Muslim community in the city of Semarang. By taking a sample of 150 respondents by purposive non-random sampling. The data collection used a Googleform questionnaire, the data analysis method used SEM (Structural Equation Model) based on the SmartPLS 3.0 application. The results showed that the research model used was valid and reliable so that it was used properly. Based on the hypothesis test, the result is that attitude has a positive and significant direct effect on the intention of cash waqf. Subjective norms have a positive and not significant direct effect on cash waqf intentions. Performance Expectation has a positive and significant effect on cash waqf intentions. Social influence has a positive and insignificant effect on cash waqf intentions. The conclusion from this study is that the higher the attitude factor in a person which comes from beliefs in behaviour, the higher the intention of cash waqf, and the higher the performance expectation factor which comes from the level of confidence in obtaining profits in behaviour, the higher the intention of cash waqf. Likewise, subjective norm factors originating from social pressure have no influence on cash waqf intentions and social influence factors originating from social pressure in perceiving the use of the system have no influence on cash waqf intentions.

The focus of this study is to analyze how the position and role of farming communities contribute to increasing community income in Alkani Village, Wewiku Subdistrict, Malaka Regency. Using a qualitative research method covering research accuracy, focus, data sources, data collection techniques, and data analysis the study describes how farmer groups function as a platform for sharing agricultural information and improving economic outcomes. Findings show that these groups actively facilitate knowledge exchange by introducing modern technologies such as tractors and drip-irrigation systems, and by promoting digital marketing to expand market access. Farmer groups in Alkani Village also serve as regular discussion forums, holding monthly or needs-based meetings where members communicate, share experiences, and address agricultural challenges together. Through training, cooperation, and collective learning, farmer groups operate not only as centers for education but also as agricultural production units that strengthen the local farming sector. Their role in collaboration enhances solidarity among farmers, enabling them to support one another and work more efficiently. As a result, these groups significantly contribute to increasing farmers’ income and improving overall welfare. The study concludes that strengthening farmer groups is essential, recommending continued enhancement of training access, administrative capacity, and active participation from all members to ensure equitable benefits.

The usage of blockchain has increased around the world over the years. It has become widely used in various sectors that need transparency, such as accounting, business, and auditing. Blockchains are gaining more popularity after being applied as a system for digital asset ownership, such as cryptocurrency and NFTs (Non-Fungible Tokens). This growing trend of blockchain is followed by the increasing trend of research regarding it in the last decade. Blockchain has the potential to revolutionize the auditing sector and enhance economic accountability due to its decentralized system. Therefore, research regarding blockchain applications in auditing is becoming an important topic. This study adopts a qualitative approach by using datasets retrieved from the Scopus website, from the search result of blockchain auditing, with a total of 1228 articles that were published in the last decade (2015-2025). Furthermore, this study also uses several software programs as data processing tools, such as R Studio, VOSViewer, and Publish or Perish. This study aims to understand the research trend regarding blockchain auditing in the last decade and highlight its implications for the auditing and economic sectors.

This study analyzes the mechanism of money creation in Islamic financial institutions by examining its relationship with prudential principles and financial intermediation. The research is motivated by the growth of Indonesia’s Islamic capital market, which reached a capitalization of IDR 5,060 trillion in 2025, yet conceptual challenges remain regarding money creation in line with maqashid al-shariah. The study employs a Systematic Literature Review (SLR) using the PRISMA framework, reviewing 38 relevant academic articles. Findings indicate that money creation in Islamic finance occurs only through real-asset-based activities, differing from the conventional system that relies on credit expansion and interest. Intermediation functions are carried out through partnerships emphasizing fair risk and profit sharing, while the prudential principle ensures controlled monetary expansion. The study concludes that the integration of moral and economic dimensions establishes a fair, stable, and sustainable Islamic monetary paradigm and contributes conceptually to strengthening Islamic financial policy in Indonesia.

This activity aims to analyze the effectiveness of waste management in optimizing production costs in the Giriloyo Batik industry, located in Yogyakarta, Indonesia. As a center for traditional batik production, Giriloyo faces environmental challenges due to the liquid waste generated from the dyeing process. This community service activity introduced hybrid constructed wetland technology as an environmentally friendly and cost-effective solution. Methods used included field observations, interviews with local artisans, and a comparative cost analysis before and after system implementation. The results showed a 30% reduction in monthly waste management costs and a significant improvement in wastewater quality, in accordance with environmental standards. Furthermore, this program increased community awareness and participation in sustainable production practices. Effective waste management not only reduces operational costs but also strengthens the long-term environmental responsibility of the small-scale batik industry. By integrating technology with community involvement, the program provides a sustainable model for waste management in similar artisanal sectors, contributing to both economic and environmental benefits.

This study aims to reflect on the Islamic business ethics values contained in QS Al-Jumu’ah verses 9–10 and their relevance in fraud prevention from the perspective of Sharia accounting. Fraudulent actions in business, such as falsifying financial reports and arranging transactions, are very dangerous issues because they undermine the economic system as a whole. This study uses a literature research method with a thematic interpretation (tafsir maudhu’i) approach to understand the meaning of Surah Al-Jumu’ah verses 9 to 10, as well as analyze scholarly works related to Sharia accounting and Islamic business ethics. The results of the study indicate that these verses provide ethical guidance that balances the obligation to worship with economic activities, so that every business transaction must be based on principles of honesty, transparency, trustworthiness, and responsibility. The integration of the values contained in the Qur’an is very important in preventing fraudulent actions because it shapes. The awareness that Allah always watches over all human actions. This study contributes theoretically by strengthening the literature on Sharia accounting based on Islamic values, and practically provides guidance for business practitioners and accountants in building a fair, honest, and integrity-driven trade system. Keywords: Sharia Accounting, QS Al-Jumu'ah Verses 9-10, Fraud, Islamic Business Ethics.

This study explores the integration of Islamic business management principles, blue economy concepts, and innovation strategies in the shrimp farming industry of Sidoarjo, Indonesia, to enhance global competitiveness. The research adopts a qualitative approach through literature review and thematic analysis of relevant sources, aiming to formulate a sustainable business model that harmonizes ethical, environmental, and economic dimensions. Findings reveal that applying sharia-based management—including mudharabah and musyarakah contracts, halal certification, and social responsibility through zakat and waqf—creates an equitable business ecosystem. Simultaneously, blue economy practices such as biofloc technology, waste utilization, and mangrove rehabilitation strengthen environmental sustainability and operational efficiency. Additionally, technological innovation through IoT-based monitoring, digital marketing, and traceability systems significantly improves productivity and market access. The synergy of these elements positions Sidoarjo shrimp as a distinctive product with ethical value, sustainability compliance, and premium market potential. This study suggests policy support for sustainable financing, technology adoption, and certification to scale up implementation and recommends future research to quantify its economic and ecological impacts.

The role of economics in human life has become increasingly significant in the modern era as it serves as a foundation for meeting daily needs and achieving collective welfare. This study aims to analyze how Islamic economic principles regulate price determination in markets and income distribution to ensure fairness and social balance. The research adopts a qualitative approach through library research by reviewing classical Islamic literature, modern economic works, and Qur’anic interpretations related to economic justice. The findings show that Islam emphasizes justice, equality, and welfare as the foundation of all economic activity. Price setting in Islam must reflect fairness, avoiding exploitation and ensuring that transactions bring mutual benefit to both sellers and buyers. Meanwhile, income distribution is directed toward social equity through the implementation of zakat, infaq, and shadaqah, which serve as instruments for wealth redistribution and poverty alleviation. The implication of this study is that the application of Islamic economic principles can provide a moral and sustainable alternative to conventional capitalist systems by promoting fairness, social responsibility, and economic stability within society.

The fashion industry is experiencing continuous acceleration. Increased social and economic competition is occurring in society to expand the boundaries of consumer demand. Fast fashion companies have successfully built this business model by relying on cheap labor and the resulting social, economic, and environmental impacts. The method used in this study is qualitative research with a literature study approach and an understanding of the meaning of social or humanitarian phenomena examined through descriptive analysis using the Islamic economic theory framework. The results show that the fast fashion industry has exploited the environment and even labor rights, which has had an impact on the economy, society, and health. Based on Islamic production ethics, it is clearly explained in the Qur'an that production practices must bring benefits to humans without causing harm, based on the four main principles of the Islamic economic system, namely, monotheism, balance, free will, and responsibility. Meanwhile, Islamic consumption ethics avoid wastefulness (tabzir) and unnecessary spending (isyraf), so that consumption behavior can provide long-term benefits for both worldly and afterlife. This study emphasizes the importance of collaboration between the government, stakeholders, and the community in creating a sustainable production system in accordance with Islamic values.

Village-Owned Enterprises (BUMDes) function as important economic institutions that contribute to enhancing the welfare and independence of rural communities. BUMDes Maju Rahayu, as one of the rapidly developing BUMDes, requires a reliable and effective accounting information system to support transparent and accountable financial management. This study aims to evaluate the implementation of the accounting information system at BUMDes Maju Rahayu using a qualitative approach with a case study method. Data collection was conducted through in-depth interviews with BUMDes managers and direct observation of financial recording and reporting processes. The findings reveal that the existing accounting system still faces several challenges, including incomplete documentation, limited internal control, and dependence on manual bookkeeping. These issues hinder the accuracy and timeliness of financial information. The study recommends capacity-building for human resources, adoption of technology-based accounting systems, and strengthening of internal control procedures to improve financial management quality and organizational performance in BUMDes operations.

Corruption in Indonesia has become a systemic and complex issue, posing a threat to economic, social, and political stability. Despite various efforts, including the establishment of the Corruption Eradication Commission and robust law enforcement, Indonesia’s Corruption Perception Index has remained stagnant or declined in recent years. This is primarily due to the inadequacy of conventional audit methods, which struggle to detect complex and hidden corruption schemes. This study examines how the role of investigative audits by the Supreme Audit Agency (BPK) can be optimized through synergy with the Whistleblowing System (WBS) to enhance corruption eradication efforts in Indonesia. Investigative audits, which focus on detecting fraud, are crucial as they can convert audit evidence into legal proof in corruption cases. However, the BPK’s role is often hindered by limited human resources, independence, and weak coordination. Using qualitative research and a literature review, this study analyzes relevant documents, books, scientific journals, and official reports to identify and classify relevant data. The findings indicate that strong synergy between BPK's investigative audits and the WBS is essential. Optimizing these two instruments requires significant reforms, including strengthening whistleblower protection laws, improving inter-agency collaboration, and fostering a robust anti-corruption culture. The study concludes that BPK’s investigative audits are effective in uncovering state losses, but their success depends on follow-up actions and coordination with law enforcement. The WBS can detect corruption early, but its effectiveness is limited by weak whistleblower protection and lack of trust in internal reporting channels.

In the current era of digitalization, public needs for fast, efficient, and transparent public services are increasing. The Sidoarjo Regency Government responds to these needs by launching a technology-based public service innovation, namely the Sidoarjo People's Service System (SiPraja) application. This study aims to analyze the implementation of public policy through SiPraja in Medaeng Village, Waru District, Sidoarjo Regency. The method used is descriptive qualitative with data collection techniques through in-depth interviews, participatory observation, and documentation study. Research informants consisted of the Village Head, village officials, SiPraja operators, and community service users. The results show that the implementation of SiPraja in Medaeng Village has been quite good based on the Van Meter and Van Horn indicators, including the size and objectives of the policy, resources, characteristics of implementing agents, attitudes of implementers, inter-organizational communication, and social, economic, political environments. Supporting factors for implementation include high village government commitment, adequate technology infrastructure availability, and active community participation. However, there are still obstacles in the form of uneven digital literacy among the community, especially in the elderly age group, and limited understanding of some residents regarding application usage procedures. This study provides recommendations to increase the intensity of socialization and training on the use of the SiPraja application, as well as optimize the role of RT/RW as community assistance agents.

Waste management in Indonesia continues to face serious challenges, with waste generation reaching around 68 million tonnes per year, while the traditional landfill-based approach has become increasingly ineffective and unsustainable. This study aims to: (1) analyse the policy strategies of local government in implementing Integrated Waste Treatment Facilities (IWTFs) in Sidoarjo Regency; (2) identify the key success factors of the IWTF programme; (3) evaluate its impact on waste reduction and community participation; and (4) propose an effective governance model that can serve as best practice for other regions. Using a qualitative single case study approach, data were collected through in-depth interviews with local government officials, IWTF managers, and community leaders, as well as field observations at five IWTF sites and a review of relevant policy documents. Thematic analysis was applied within the framework of policy implementation and collaborative governance theories. The results show that IWTF success in Sidoarjo was driven by four main factors: strong political commitment supported by adequate budget allocation, a collaborative partnership between government, community, and private sector, community empowerment through economic incentives via waste banks, and a structured monitoring–evaluation system. The IWTF programme has reduced landfill waste by 35%, increased public waste-sorting participation from 20% to 68%, and generated IDR 2.4 billion annually from recycling activities. Overall, Sidoarjo’s IWTF initiative demonstrates that sustainable waste management can be achieved through decentralized, participatory, and collaborative governance backed by consistent policy and institutional capacity.

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economic development, particularly in job creation, income distribution, and tax revenue contribution. To support MSMEs and encourage formal tax participation, the government issued Government Regulation (PP) No. 23 of 2018, which reduced the Final Income Tax (PPh Final) rate from 1% to 0.5% of gross turnover. This policy aims to increase tax compliance, reduce administrative burdens, and expand the national tax base. This study analyzes the impact of the implementation of the Final Income Tax policy on MSME taxpayer compliance, focusing on reporting and payment behavior. The findings indicate that the tax rate reduction positively influences compliance levels among MSME taxpayers. However, several challenges persist, including limited understanding of tax procedures, lack of socialization, and low digital literacy related to tax systems. Therefore, beyond lowering tax rates, continuous education, mentoring, and the enhancement of digital-based tax services are necessary to strengthen voluntary compliance. This policy is considered a strategic initiative in improving Indonesia’s tax system and supporting sustainable economic growth driven by the MSME sector.

This research aims to examine the impact of integrating cleaner production practices with green supply chain technologies as a comprehensive approach to achieving environmental sustainability. The study highlights that cleaner production and green supply chain management represent advanced, innovative strategies that have emerged as a response to the growing environmental challenges caused by the rapid expansion and diversification of industrial activities. These technologies are not only environmentally oriented but also carry significant economic implications for organizations. The findings emphasize that adopting cleaner production involves minimizing waste generation, improving production efficiency, and ensuring that processes are designed to have minimal adverse effects on the environment. On the other hand, green supply chain technologies focus on integrating environmental thinking into every stage of the supply chain—ranging from product design, material sourcing, and manufacturing processes to logistics, product delivery, and end-of-life management. The study concludes that the synergy between these two approaches provides multiple benefits. From an environmental perspective, they contribute to reducing carbon emissions, particularly from fuel-powered machinery and transportation systems. They also promote the rational use of resources, including energy, water, and raw materials, thereby helping to preserve natural resources for future generations. From an economic perspective, their implementation leads to reduced operational costs by enhancing efficiency, decreasing waste disposal expenses, and optimizing resource usage. Furthermore, the integration of cleaner production and green supply chain technologies supports compliance with environmental regulations and enhances the corporate image of economic units, enabling them to gain competitive advantages in increasingly eco-conscious markets. Overall, the research affirms that these practices are essential tools for confronting and mitigating the environmental pollution challenges of modern industries, while simultaneously fostering sustainable economic growth and long-term environmental protection.

The rapid growth of global digital technology has significantly reshaped social, economic, and legal systems. This transformation presents new challenges for states in fulfilling their legal responsibilities toward digital consumer protection amid the emergence of global citizenship. This study aims to analyze the forms of state responsibility in protecting digital consumer rights through legal and transnational ethical perspectives. Using a normative juridical method with conceptual and statutory approaches, this research focuses on national legal instruments such as Indonesia’s Personal Data Protection Act No. 27 of 2022 and regional policies such as the ASEAN Digital Framework Agreement 2025. The findings reveal that states bear dual responsibilities: protecting citizens’ digital rights domestically and adhering to international norms globally. This responsibility involves law enforcement against data violations, policy harmonization, and the strengthening of digital ethics. The study concludes that cross-border cooperation and ethical integration are essential to ensure fair and sustainable digital governance.

Banking stability plays a crucial role in maintaining financial system resilience and supporting national economic growth. Fluctuations in macroeconomic factors often impact banks' financial health, particularly their capital. This study aims to explore how macroeconomic factors such as inflation, central bank benchmark interest rates, and gross domestic product (GDP) impact capital adequacy ratio (CAR) in conventional banks listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. This study employed a quantitative approach with an associative design, utilizing secondary data. The sample size for this study was 43 conventional banks. Data analysis was performed using multiple linear regression using SPSS. The findings indicate that inflation and benchmark interest rates do not significantly impact financial health, while GDP indicators show a modest positive trend. These findings confirm that macroeconomic conditions are not yet a dominant factor in determining bank capital adequacy. Therefore, it is suspected that internal factors such as risk management, profitability, and operational efficiency play a greater role in maintaining bank capital stability.

This community service program aims to improve the basic accounting literacy of the students (santri) at Pondok Pesantren Nurmadani NW Montong Lisung as a strategic effort to strengthen their financial independence. The program was initiated in response to the limited understanding of systematic financial management among santri, despite their involvement in various economic activities within the pesantren, such as the cooperative, canteen, and student organizations. The activities were carried out through four main stages: needs assessment, socialization of basic accounting concepts, financial record-keeping training, and evaluation accompanied by follow-up assistance. Interactive learning methods and experiential learning approaches were applied to ensure that participants not only understood theoretical concepts but were also able to practice them directly. The results showed a significant increase in the santris’ knowledge of the basic accounting equation, general journal, ledger posting, and preparation of simple financial statements. In addition to improved knowledge, there was also a positive shift in attitudes toward the importance of transparency, accountability, and sound financial governance. Several pesantren units began implementing the financial recording formats introduced during the training. Overall, this program successfully enhanced the technical skills and financial awareness of the santri and contributed to strengthening the pesantren’s financial management practices in a more professional and sustainable manner.

Background: Advances in information technology in the health sector have greatly supported services. Applications for health services developed in each health center are e-Puskesmas. The PIECES method is a framework used to classify existing problems based on performance, information, economics, control, efficiency, and service. Objective: Analyze the implementation of the e-Puskesmas system using the PIECES method on satisfaction at the UPTD. Puskesmas I Dinas Kesehatan Kecamatan Denpasar Timur. Method: This type of research is quantitative analytic with a cross-sectional approach. The population in this study are officers who use e-Puskesmas. The sample used is the entire population. Results: The research results showed that the majority of respondents were satisfied with a score of 3.48. The performance, information, economic, efficiency and service components are classified as good, while the control component is classified as moderate. There is a significant relationship between performance and efficiency components on satisfaction while there is no relationship between the information, economic, control and service components. Conclusion: Most of the components are classified as good and information system users are satisfied. The components that have a significant relationship with satisfaction are the performance and efficiency components, while the other components do not have a significant relationship.

This study aims to analyze the practice of price determination in the buffet system without price labels at Café Santiniketan, Pondok Modern Darussalam Gontor, Campus 4 Banyuwangi, from the perspective of mashlahah mursalah and Islamic economic principles. The research employs a descriptive qualitative approach with data collection techniques including observation, in-depth interviews, Focus Group Discussions (FGD), and documentation. The data were analyzed using an interactive analysis model consisting of data reduction, data presentation, and conclusion drawing. The results indicate that Café Santiniketan has implemented the principles of fairness, honesty, and transparency in its transaction system. Payments are made before consumption to avoid elements of uncertainty (gharar), while pricing is based on the types of food selected and mutual consent (al-ridha). The buffet system provides flexibility for consumers to choose menu portions according to their needs. This practice aligns with the concept of mashlahah mursalah because it provides benefits for public interest and supports the economic independence of the pesantren community. However, challenges arise regarding the inconsistency between price and portion size, which has led to criticism from some customers. This condition highlights the need to improve price clarity to ensure compliance with the principle of fairness in Islamic economics. Overall, the implementation of the buying and selling system at Café Santiniketan has demonstrated good sharia-based economic practices, yet requires ongoing evaluation and development to ensure trust and customer satisfaction.