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Deni Arnandi; Deno Deno; Selbia Albina; Thamara, Thamara Putri Andina

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study describes Islamic public and social finance: the role and mechanisms of government oversight of economic activities from an Islamic perspective. The purpose of this study is to explain Islamic public and social finance: the role and mechanisms of government oversight of economic activities from an Islamic perspective. The research method is qualitative. Data analysis was conducted using thematic analysis techniques through the stages of data reduction, data presentation, and drawing conclusions. This research finds that the government's role from an Islamic public and social finance perspective is not only as a regulator but also as an active supervisor, ensuring that economic activities are run in accordance with Sharia principles. Supervisory mechanisms are implemented through the institution of hisbah (Islamic tax), Sharia-based regulations, and a system of public financial accountability and transparency. Furthermore, Islamic social finance instruments such as zakat (alms), infaq (donations), sedekah (charity), and waqf (endowments) have been proven to play a role in equitable wealth distribution and reducing social inequality. This supervisory concept remains relevant in the modern economic context, including the digital sector and Sharia finance. The implications of this research suggest that the government needs to strengthen the implementation of Islamic-based supervision in the modern economic system by strengthening Sharia financial institutions, optimizing the management of Islamic social funds, and enhancing transparent and accountable regulations. Furthermore, adaptation of Islamic supervisory mechanisms is necessary to address the development of the digital economy. This research also implies the importance of increasing Sharia economic literacy among the public to support the creation of a more sustainable and equitable economic system.

Cindy Amelia Putri; Ahmad Arie Albani; Mu'alimin Mu'alimin

Jurnal Publikasi Ilmu Psikologi. 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Leadership in educational management has a strategic role in determining the success of educational implementation. This study aims to examine the integrative paradigm between psychology and leadership in educational management, focusing on the psychological dimensions of educational leadership. This research employs a qualitative approach using a systematic literature review method. Data were collected from scientific articles published between 2020 and 2026 through Google Scholar using Publish or Perish. The findings indicate that the integration of psychological perspectives into leadership significantly enhances organizational effectiveness, particularly in fostering work motivation, strengthening interpersonal communication, and improving adaptive decision-making. Furthermore, psychological approaches contribute to conflict management and the development of a positive organizational climate. The study also highlights that leadership effectiveness is strongly influenced by psychological characteristics such as personality, emotional intelligence, and empathy. Therefore, integrating psychology into leadership serves as a strategic foundation for advancing educational management and improving human resource performance sustainably.

Sady, Ignatius Raynaldo; Dekrita, Yosefina Andia; Dimas Realino

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

This study aims to analyze the influence of Perceived Value and product quality on customer satisfaction at Es Kristal Frostiq in Maumere. This study employs an explanatory quantitative approach with 110 customers of Es Kristal Frostiq as respondents, selected using purposive sampling. Data were collected through questionnaires, interviews, observation, and documentation. Data analysis used multiple linear regression complemented by validity, reliability, classical assumption tests, and hypothesis testing (t-test and F-test) using SPSS software. The results indicate that Perceived Value and product quality have a positive and significant effect on customer satisfaction, both partially and simultaneously (F-test sig. = 0.000 < 0.05). The coefficient of determination (R²) of 0.659 shows that both variables explain 65.9% of the variation in customer satisfaction. These findings imply that improving perceived value and product quality are key factors in strengthening customer satisfaction and the competitiveness of Es Kristal Frostiq in Maumere.

Sebastian Gerald Wesley Silalahi; Lorina Siregar Sudjiman

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the integration of tax policy with the Environmental, Social, and Governance (ESG) framework in supporting the achievement of sustainable development. Current sustainability challenges require public policies that are not only focused on state revenue collection but also capable of encouraging more environmentally friendly, inclusive, and accountable economic behavior. As a fiscal instrument, taxation has strategic potential to promote business activities aligned with ESG principles through incentives, disincentives, and strengthened policy governance. This study uses a qualitative approach with a literature review method to examine the relationship between tax policy, ESG, and sustainable development. The findings indicate that integrating tax policy with ESG can serve as an important instrument in supporting the transition toward a green economy, strengthening social responsibility, and improving transparency and accountability in fiscal policy. However, its implementation still faces challenges such as suboptimal policy harmonization, limited measurement indicators, and weak cross-sector integration. Therefore, a more comprehensive tax policy design is needed to make a tangible contribution to sustainable development.

Ni Komang Githa Chandra Dew; Komang Febrinayanti Dantes; Ni Ketut Sari Adnyani

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aimsmto examineiin depthvthe perspective of information technology law and human rights on the phenomenon of political buzzers on social media within the context of digital development in the era of globalization. This research is motivated by the rapid advancement of information technology, which has brought significant changes in various aspects of society, including the political sphere that increasingly utilizes social media as a means of communication and information dissemination. The phenomenon of political buzzers has become a controversial issue, particularly during election periods, as it is often associated with the spread of inaccurate information, defamation, hate speech, and the manipulation of public opinion that may harm society and disrupt social stability. This study employs a normative legal research method using statutory and conceptual approaches. The results indicate that political buzzers generally operate under the justification of freedom of expression as part of human rights. However, such freedom is not absolute and must be limited to prevent violations of others' rights and to maintain public order. In this regard, information technology law in Indonesia, particularly through regulations governing digital activities, plays an important role in controlling deviant buzzer practices. Nevertheless, the absence of specific regulations explicitly governing political buzzers has resulted in less optimal law enforcement. Therefore, strengthening regulations and increasing public awareness in the wise use of social media are necessary to create a healthy, responsible, and sustainable digital ecosystem.

Marcelia Amanda Slaliahi; Michael Lega; Suci Rahmadani

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study examines the environmental advocacy strategies carried out by WALHI Jambi in addressing the pollution of the Batanghari River caused by illegal gold mining activities. This issue reflects ongoing environmental degradation and weak policy enforcement in managing natural resources. The study aims to analyze advocacy practices in terms of raising public awareness, community organizing, and influencing policy. A qualitative approach with a case study method was employed, with data collected through in-depth interviews, observation, and document analysis. The findings show that WALHI Jambi has undertaken various advocacy efforts, including media campaigns, public actions, community assistance, and engagement in policy forums. However, these efforts remain not fully optimal. Public awareness initiatives are still limited to information dissemination, community organizing has not yet developed into a strong collective movement, and policy influence is constrained by the absence of systematic instruments such as formal documentation, litigation, and structured coalitions. This study contributes to the understanding of environmental advocacy practices and highlights the need for strengthening advocacy strategies to achieve more effective policy influence and sustainable environmental governance.

Riksa Zahra Kusdiani; Anisa Nurhidayah; Nanda Anissa Lestari; Rea Zaelanti; Aldi Syahdani Ikmatuloh +1 more

Jurnal Bisnis Inovatif dan Digital 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This article discusses innovations in cash waqf management through the integration of digital technology with the SatuWakaf.id platform developed by the Indonesian Waqf Board (BWI). The urgency of this research is driven by the need for a transformation in waqf governance to optimize the potential of the Sharia economy in the era of disruption. This study employs a literature review method with a qualitative approach to examine the role of digitalization in enhancing efficiency, transparency, and public participation in waqf. The findings indicate that digital waqf provides ease of access, transaction flexibility, and transparency through a real-time reporting system that is accountably accessible to donors (wakif). Furthermore, the integration of technologies such as QRIS, e-wallets, and internet-based systems effectively addresses various constraints of conventional waqf management, including limited reach and complex administration. However, significant challenges remain, such as low public literacy, limited technological competence among waqf managers (nazir), and cyber security risks surrounding digital transactions. Consequently, the optimization of digital waqf requires strong synergy between human resource development, adaptive regulatory strengthening, and the development of inclusive technological infrastructure to ensure that national waqf potential is fully utilized for the welfare of the community.

Ni Kadek Ayu Dea Novi Andini; I Nyoman Sujana; I Made Aditya Mantara Putra

Eksekusi: Jurnal Ilmu Hukum dan Administrasi Negara 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

The banking sector, as an intermediary institution, plays a strategic role in the national economy. However, the absence of regulations that explicitly limit the maximum loan interest rate in legislation creates a legal vacuum that has the potential to harm borrowers and weaken legal protections. The research questions in this study are: (1) How are loan interest rates determined under positive law in Indonesia; (2) What legal protections are in place for customers against the risk of loss resulting from the misuse of loan interest rate setting. This study employs a normative legal research method using a legislative and conceptual approach, along with the collection of legal materials through a literature review. The research findings indicate that existing regulations, including Financial Services Authority Regulation No. 13 of 2024, only address the transparency of the Base Lending Rate without setting a maximum limit, thereby creating a regulatory gap. Legal protection for customers includes preventive legal protection through transparency and supervision, as well as repressive legal protection through dispute resolution mechanisms and the provision of compensation; however, its implementation remains suboptimal. Therefore, regulatory strengthening is necessary to ensure legal certainty and fair protection for debtor customers.

Miftahul Arifin; Herliani Herliani; Hasnaniah Hasnaniah; Khuzaini Khuzaini

JURNAL KABAR MASYARAKAT 2026 Institut Teknologi dan Bisnis Semarang

Digitalization has become a fundamental pillar in the transformation of global labor governance, including for Indonesian Migrant Workers (TKI) in Malaysia, whose numbers reach more than 1.4 million people. This article aims to conduct an in-depth analysis of the urgency of digitalization in improving welfare, legal protection, and access to financial services for TKI in Malaysia through a systematic literature review with a descriptive qualitative approach. The research results show that digitalization has a significant impact in three main domains: (1) legal protection through migtech that bridges the gap between policy and practice, (2) economic efficiency and financial inclusion through fintech and digital wallets, and (3) competency empowerment through digital literacy training. However, various studies also highlight challenges such as suboptimal system privatization, low digital literacy, limited internet access, and the risk of cyber exploitation. The research conclusion emphasizes that digitalization is not merely an additional option but a strategic necessity for migrant workers in Malaysia to build a more independent, protected, and competitive future, with the caveat that a holistic approach involving the government, financial institutions, communities, and the strengthening of bilateral policies is needed.

Annida Putri Nursyabikah; Christian Axl Cannavaro; Hakim Jahran Ibrahim

Majelis : Jurnal Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Sustainability issues encompassing economic, social and environmental aspects are driving reform in the global financial sector, including in Indonesia. Although the OJK has published a Sustainable Finance Roadmap since 2015, Indonesia does not yet have comprehensive green finance regulations in the banking sector. This study aims to analyse the state of green finance regulation in the Indonesian banking sector and compare it with China’s Green Credit Guidelines, in order to identify relevant aspects for adoption in strengthening national green finance policy. This study employs a normative legal methodology using a legislative and comparative law approach, alongside a qualitative descriptive-analytical analysis of secondary data. The author found that green finance regulations in Indonesia remain fragmented and scattered across various sectoral legal instruments without adequate integration, thereby creating loopholes for greenwashing practices and the adoption of green principles that are merely administrative in nature. The Sustainable Finance Committee mandated by the P2SK Act has not yet been established, exacerbating the lack of coordination between institutions. In contrast, China, through its 2012 Green Credit Guidelines and 2016 Guidelines for Establishing a Green Financial System, demonstrates a regulatory model that is hierarchical, standardised, and legally binding. A comparison of the two identifies four relevant aspects for Indonesia to adopt: an integrated regulatory approach, standardisation of environmental risk operations, strengthening of oversight mechanisms and due diligence, and cross-sectoral institutional coordination. Consequently, Indonesia requires comprehensive, dedicated green finance regulations and must promptly establish the Sustainable Finance Committee as the sole coordinating authority.

Jusra Tampubolon; Darwin Li; Yusuf Ronny Edward

Proceeding of the International Conference on Economics, Accounting, and Taxation 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the role of Artificial Intelligence (AI) in enhancing student collaborative learning, with a particular emphasis on AI-driven feedback mechanisms and patterns of student interaction in developing effective collaborative skills. Unlike prior studies, this research highlights the mediating effect of AI-driven feedback on teamwork efficiency and overall learning outcomes in collaborative environments. An explanatory quantitative approach was applied using Partial Least Squares Structural Equation Modeling (PLS-SEM) to ensure robust data analysis. Data were collected from 112 university students who were actively engaged in AI-assisted collaborative learning activities, using a structured online survey instrument. The data were subsequently analyzed using SmartPLS software. The results reveal that AI significantly enhances student interaction (β = 0.534, p < 0.000) and improves problem-solving feedback (β = 0.620, p < 0.000), both of which contribute to significantly strengthening collaborative skills (β = 0.716, p < 0.000). However, the findings also indicate that AI alone does not directly improve collaboration without the support of structured pedagogical design and guidance. Therefore, universities should strategically integrate AI-driven feedback into Learning Management Systems (LMS) and strengthen digital literacy initiatives to optimize the effectiveness and sustainability of AI in collaborative learning contexts.

Muhamad Rizki Firdaus; Grand Ace Jordan; Anggi Sri Haryati Simarmata

Majelis : Jurnal Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The implementation of civil justice in Indonesia is fundamentally guided by the principles of simplicity, speed, and low cost. However, in practice, the regulation concerning the time limits for summons and the determination of trial schedules remains inadequate, leading to legal uncertainty. This study aims to analyze the legal certainty of time limits in summons and trial scheduling within civil procedural law, as well as to examine its implications for the effectiveness of case resolution. This research employs a normative legal method with statutory and conceptual approaches, supported by a descriptive-analytical design. The findings indicate that existing regulations, particularly those derived from the Herzien Inlandsch Reglement (HIR) and Rechtsreglement voor de Buitengewesten (RBg), only provide minimum standards for summons but do not comprehensively regulate the timeframe for determining the first hearing or intervals between subsequent hearings. As a result, there is broad discretion in judicial practice, which leads to inconsistencies among courts, repeated trial delays, increased litigation costs, and reduced access to justice. Although recent reforms through electronic court systems have improved the mechanism of summons delivery, they have not sufficiently addressed the issue of time management in trial proceedings. This study concludes that the absence of clear and comprehensive regulations on trial timeframes weakens legal certainty and hinders the realization of efficient judicial processes. Therefore, strengthening normative regulations on trial scheduling is essential to support a more effective, predictable, and equitable civil justice system.

Putri Sulisti; Hildawati Hildawati

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Street vendors play an essential role in urban informal economies by fulfilling community needs and supporting local economic activity. This study analyzes the role of business ethics in building consumer trust among street vendors in Dumai, Indonesia. A qualitative descriptive method was applied using interviews, observation, and documentation involving three vendors and two consumers. Findings indicate that ethical practices such as honesty in transactions, responsibility for product quality, friendly service, and cleanliness of business premises improve consumer comfort and perceived safety. These conditions encourage repeat purchases, customer loyalty, and a positive reputation for vendors. Therefore, business ethics function not only as moral guidance but also as social capital supporting the sustainability of informal microenterprises. This study highlights that ethical behavior is crucial for strengthening long-term relationships between vendors and consumers in urban settings. Overall, implementing ethical standards contributes to sustainable small business development in informal sectors. It also improves public trust.

Ahmad Syadidunniam; Hikmatul Hasanah; Muhammad Amar Khadafi; Muallimin Muallimin

Jurnal Ilmu Bahasa dan Pendidikan Guru Sekolah Dasar 2026 Asosiasi Periset Bahasa Sastra Indonesia

This study aims to analyze the role of mindful leadership in preventing teacher burnout while fostering a healthy work culture in educational institutions. The method employed is a qualitative literature review with thematic synthesis of 31 recent scholarly articles published between 2022 and 2026, focusing on mindful leadership, teacher burnout, and educational organizational culture. The analysis reveals that mindful leadership not only emphasizes leader self-awarenessbut also includes emotion regulation, empathy, and quality social interactions within educational organizations. Mindfulness-based leadership practices are effective in enhancing teachers’ self- efficacy, psychological well-being, and creating supportive work environments. Furthermore, mindful leadership contributes to developing a healthy work culture by strengthening collaboration, communication, and trust values within schools. This literature synthesis provides significant contributions for academics in under standing the interplay between mindful leadership, teacher burnout, and work culture, while offering practical guidance for school principals in designing holistic and preventive leadership strategies. The study underscores the need forfurther empirical research to examine the effectiveness of mindful leadership across diverse educational contexts.

Kristianus Adrianto Virando; Silfanus Jemadin; Elfridus Darmin; Florianus Syukur; Yanuarius Juliano Sukardi +2 more

Anugerah : Jurnal Pendidikan Kristiani dan Kateketik Katolik 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Religious pluralism in Indonesia constitutes a unique national identity, yet it is vulnerable to horizontal conflicts and acts of intolerance. This study aims to analyze the importance of interfaith dialogue in fostering mutual understanding from Catholic and Islamic perspectives within Indonesia’s pluralistic society. The methodology employed is qualitative research using a literature review approach, involving the collection and analysis of various relevant sources such as books, journals, and academic articles. The results of the study indicate that both Islam and Catholicism possess strong theological foundations in support of interfaith dialogue, emphasizing openness, respect for differences, and a commitment to peace and coexistence. Interfaith dialogue has proven to be an effective means of addressing divisions or conflicts, combating intolerance, and fostering harmonious relationships within a multireligious society. Furthermore, it was found that barriers to dialogue are still influenced by factors such as fanaticism, a lack of understanding, and socio-political conditions. This study concludes that interfaith dialogue is a strategic approach to strengthening tolerance and national unity. Therefore, it is recommended that interfaith dialogue be continuously developed through education, interfaith cooperation, and the active role of religious leaders in fostering inclusive and sustainable communication.

Maharani Safitri; Rika Maryam; Oktaviana Br Ginting M; Vieronica Varbi Sununianti; Istiqoma Istiqoma +1 more

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

Flood disasters have repeatedly affected Aceh Tamiang Regency for over fifteen years, causing significant material and socio-cultural losses. This study aims to examine the social response of the community through a literature review approach, using Jurgen Habermas's Communicative Action Theory as the analytical framework. Data were collected systematically from national journal articles, scientific proceedings, and academic reports related to flood mitigation and community social response in Aceh Tamiang. Data analysis was conducted using content analysis and thematic analysis techniques. The findings reveal that the community's response is primarily driven by local solidarity rooted in cultural values and local wisdom such as hadih maja. In Habermasian terms, this social response reflects the lifeworld domain, manifesting in voluntary collective action. However, a structural tension exists between the government's top-down system and the community's communicative rationality. Effective disaster mitigation requires the development of participatory public spaces that bridge the system and lifeworld, enabling the transformation from instrumental action to communicative action, thereby strengthening collective resilience against flood disasters.

Erinba Setya Azara; Brilliant Jagad Satrio; Angga Arief Sirajuddin; Mochammad Isa Anshori

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

The development of Artificial Intelligence (AI) has transformed how business organizations manage operations, process information, and make strategic decisions, thereby creating a need for leadership patterns that are more adaptive, visionary, and responsive to digital transformation. This study aims to explain the concept of AI Leadership in the business context, identify why modern leadership must adapt to the advancement of AI, and analyze the leadership strategies that are relevant for navigating the era of AI-driven business. The study employs a Systematic Literature Review (SLR) approach with a narrative-thematic synthesis of relevant open-access scholarly literature on AI Leadership, digital leadership, human–AI collaboration, business transformation, and AI ethics. The findings show that AI Leadership represents a modern form of leadership that emphasizes not only technological understanding but also the ability of leaders to direct organizational change, foster data-driven decision making, manage collaboration between humans and technology, and implement responsible AI governance. The study also finds that the main strategies required by leaders in the AI era include strengthening digital literacy, developing adaptive managerial capabilities, enhancing human–AI collaboration, and integrating ethical principles into technology implementation. This article contributes conceptually by reinforcing AI Leadership as a leadership framework that is highly relevant to modern organizations and offers practical implications for the development of business leadership in the era of digital transformation.

Alfira Budiman; Dinda Rizky Fadillah; Nazwa Nazwa; Abdurrozzaq Hasibuan

Antigen : Jurnal Kesehatan Masyarakat dan Ilmu Gizi 2026 LPPM STIKES KESETIAKAWANAN SOSIAL INDONESIA

Industrial hygiene management plays a critical role in protecting worker health by controlling exposure to hazardous factors in the workplace. However, many work environments still show suboptimal implementation, leading to increased risks of occupational diseases. This study aims to analyze the implementation of industrial hygiene management systems in improving worker health based on a literature review approach. The method used is a literature review by collecting and analyzing scientific articles from national databases published between 2021 and 2026. A total of ten relevant articles were selected through a systematic screening process based on predefined inclusion criteria. The findings indicate that workplace hazards such as physical, chemical, and ergonomic factors are significantly associated with various health problems, including respiratory disorders, musculoskeletal issues, and work-related fatigue. The implementation of industrial hygiene management systems, including hazard identification, risk control measures, use of personal protective equipment, and environmental monitoring, has been shown to reduce health risks among workers. However, the effectiveness of implementation is influenced by factors such as worker compliance, management commitment, and availability of facilities. These results highlight the importance of a comprehensive and systematic approach to industrial hygiene in maintaining worker health and preventing occupational diseases. Therefore, strengthening the implementation of industrial hygiene management systems is essential to create a safe and healthy working environment and to support sustainable occupational health practices.

Faidhul Rasyid; Reza Fitri Ananda

Kajian ilmu Hukum, Sosial dan Administrasi Negara 2026 Lembaga Pengembangan Kinerja Dosen

Protection of rape victims’ rights within the Indonesian criminal justice system continues to face significant challenges, particularly regarding the role of advocates, who have traditionally focused more on assisting suspects or defendants. This study aims to analyze and describe the role of advocates in protecting the rights of rape victims, including the rights to legal assistance, restitution, and physical as well as psychological recovery. The research employs a normative juridical approach through the analysis of statutory regulations and relevant legal literature. The findings reveal that the role of advocates in assisting rape victims remains limited due to the absence of explicit provisions in the Indonesian Criminal Procedure Code (KUHAP) granting advocates full authority to represent victims throughout all stages of criminal proceedings. Consequently, victims frequently encounter obstacles in accessing justice and obtaining adequate legal protection. This condition demonstrates the need for legal reform to strengthen the position and authority of advocates in representing victims within the criminal justice process. Strengthening the role of advocates is expected to improve legal protection, ensure the fulfillment of victims’ rights, and support the recovery process for rape victims in Indonesia.

Asty Amanda; Eli Agustami; Nurhudawi Nurhudawi

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze the understanding of Micro, Small, and Medium Enterprises (MSMEs) in Harjosari II Village regarding Islamic financial inclusion and its contribution to expanding access to business capital financing. Although the national financial inclusion index continues to increase, the implementation of Islamic financial inclusion still faces challenges at the grassroots level. This research used a descriptive qualitative method with data collection techniques consisting of observation, documentation, and in-depth interviews with MSME owners in Harjosari II Village and staff from KSPPS & BMT Syariah Sejahtera (SS) Medan. The findings show that MSME owners’ understanding of Islamic financial inclusion is influenced by religiosity and the perception of justice through the profit-sharing system. Islamic financial inclusion is implemented through a kinship approach and simplified administrative procedures for the informal sector. However, the main obstacles to expanding financing access include limited Islamic financial literacy, restricted financing ceilings, and entrepreneurs’ lack of confidence in formal banking procedures. Islamic financing contributes to increasing production capacity and providing spiritual peace of mind by offering capital alternatives free from usury (riba). This study recommends strengthening direct technical socialization and implementing more flexible financing ceiling policies to support MSME growth in suburban areas.