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This study aims to analyze the implementation of mudarabah and murabahah contracts at the Baitut Tamwil Muhammadiyah (BTM) Al-Kautsar Islamic Cooperative in Makassar and to assess their compliance with Islamic principles and the Islamic Financial Accounting Standards (PSAK Syariah). The research employed a qualitative descriptive approach using in-depth interviews, observation, and documentation. The findings reveal that BTM Al-Kautsar has implemented mudarabah and murabahah contracts in accordance with Islamic principles, as evidenced by valid contract agreements, agreed profit-sharing ratios, and manual transaction recording. The mudarabah contract is applied for profit-sharing financing, while murabahah is more dominant due to its lower risk and stable returns. However, the application of PSAK Syariah remains suboptimal due to limited human resources, the absence of a Sharia supervisory board, and minimal digital accounting systems. These findings suggest the need to enhance Sharia literacy, strengthen internal supervision, and modernize accounting systems to support accountable and sustainable Islamic cooperative governance

Digital technology has, in many ways, altered the manner in which businesses function. This transformation touches on aspects like how products are developed, delivered, and sold. It opens up a range of possibilities for business owners to broaden their markets, boost profits, and make better use of online tools. At the same time, however, the digital age introduces certain difficulties. These include increased competition as well as risks related to practices that may conflict with sharia law—for example, charging interest, engaging in transactions with unclear risks, or producing counterfeit goods. The focus of this study is to examine the opportunities and challenges that businesses encounter in today’s digital world, viewed through an Islamic lens. The approach taken involves a review of existing literature, drawing from various sources dealing with digital commerce and Islamic economic principles. The results suggest that digital business ventures hold considerable promise, provided they are conducted with honesty, fairness, and transparency, while avoiding activities disallowed by sharia. This way, entrepreneurs can not only generate income but also develop their enterprises in a way that aligns with ethical and religious values.

Household waste management in Gondang Village remains a major problem because waste is not sorted from the source and supporting facilities are still limited, resulting in mixed organic, inorganic, and residual waste, potentially polluting the environment. To support the planned development of a 3R Waste Management Site (TPS 3R) in 2026, a community service activity was conducted aimed at increasing community knowledge, awareness, and readiness regarding waste sorting and the application of the Reduce, Reuse, and Recycle concept. This activity used a participatory approach through outreach, waste sorting demonstrations, installation of educational boards on waste decomposition times, and the provision of separate trash bins in four hamlets. The results of the activity showed an increase in community understanding of waste types, 3R principles, and long-term environmental impacts, accompanied by positive responses and high enthusiasm. The educational boards and facilities provided served as visual reminders that encouraged behavioral change, making this activity an important first step in preparing the Gondang Village community towards sustainable waste management through the 3R Waste Management Site (TPS 3R).

Liquidity management is an important aspect in maintaining the operational stability of Islamic banking. Inadequate liquidity management can affect a bank’s ability to fulfill its short-term obligations and reduce public trust in banking institutions. This study aims to examine the basic concepts of liquidity management, liquidity management practices, and the various challenges faced by Islamic banks in maintaining financial stability. The study employed a qualitative method using a literature review approach through the examination of various sources, including books, scientific journals, and research articles relevant to the topic. The collected data were analyzed descriptively to obtain a systematic understanding of liquidity management in Islamic banking. The findings indicate that liquidity management in Islamic banks is carried out through asset and liability management, fund collection, financing distribution, and the implementation of GAP management. In addition, Islamic banking faces several challenges, including the limited availability of Islamic money market instruments, imbalance between assets and liabilities, risks of massive customer withdrawals, and changes in economic conditions and regulations. Therefore, adaptive liquidity management strategies based on prudential principles are required to maintain operational stability and ensure the sustainability of Islamic banking institutions.

Limited understanding of inheritance law and village financial management among village officials remains a significant issue that may trigger social conflict and weaken village governance effectiveness. This community service program aims to strengthen the capacity of village officials through inheritance law socialization and assistance in village financial management. The activity employed a descriptive method with a participatory approach. Implementation was carried out through structured socialization sessions, interactive discussions, and direct technical assistance adjusted to village administrative practices. Data collection techniques included observation, documentation, and pre-and post-activity evaluations to measure participants’ understanding. The results demonstrate an improvement in village officials’ knowledge of basic inheritance law principles and their awareness of transparent, accountable, and regulation-based village financial management. Furthermore, the program enhanced officials’ understanding of their strategic role in addressing community legal issues and supporting good village governance. Overall, this activity contributes to improving the professionalism and accountability of village administration in delivering community-oriented public services.

This study discusses the implementation of the concept of Islamic insurance in the Amanah Card product at Amanah Takaful Banten. In Indonesia, there are various economic activities such as trade, savings and loans, and Islamic financial institutions. Currently, the insurance sector is growing rapidly in Indonesia. There are two types of insurance in Indonesia, namely Islamic insurance and conventional insurance. However, conventional insurance poses concerns for Muslims due to the presence of elements such as riba (interest), gharar (uncertainty), and maysir (gambling). Therefore, Islamic insurance emerges as a risk protection system that prioritizes Sharia principles. The objectives of this study are: (1) to identify the concept of the Amanah Card product at Amanah Takaful Banten, (2) to examine the implementation of Islamic insurance principles in the Amanah Card product, and (3) to analyze how Amanah Takaful Banten improves the accessibility of the Amanah Card product. This research employs a qualitative approach using a field study method (direct observation in the field). Data were collected through interviews with informants, as well as observation and documentation methods. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. Relevant literature includes theories on insurance, Amanah Card, and zakat management institutions, as well as previous studies that examine the implementation of Islamic insurance concepts in insurance products such as Amanah Card. The results show that the Amanah Card product is categorized as a microinsurance product. It implements Islamic insurance principles, including the use of contracts (akad) and management practices that comply with Sharia principles and do not violate existing regulations. The Amanah Card product can be accessed offline through registration with Duta MT Bertaawun and online through social media and the Amanah Takaful website. In conclusion, the Amanah Card product is considered compliant both from a Sharia perspective and regulatory standards.

The community service activity entitled “Optimization of MSME Financial Management Based on Sharia Economic Principles” aims to enhance financial literacy and management capacity of micro, small, and medium enterprises (MSMEs) in Bekasi Regency in a sustainable manner. This program is designed to address the practical needs of business actors in managing their finances in an orderly, transparent manner and in accordance with Sharia values. Through a participatory training approach and action-based mentoring, a total of eight MSME participants took part in a series of activities, including basic financial recording training, simulations of Sharia-based financial statement preparation, as well as an introduction to various halal financing alternatives and the utilization of Sharia fintech. The results of the activity indicate a significant increase in participants’ understanding of Sharia financial concepts, rising from 45% to 85%, along with improved skills in preparing financial statements in accordance with Sharia principles. In addition, this program also generated positive social changes, marked by the establishment of the “Bekasi Berdaya Sharia MSME Group” as a platform for collective learning, business collaboration, and network strengthening. These findings demonstrate that the application of Sharia financial principles in community empowerment programs can strengthen economic resilience while fostering ethical, transparent, and value-driven business practices.

Business activities are essential for helping the economy of society function properly. When starting a business, people usually want to make money, but they are also supposed to follow good values, like being honest in their dealings. In real life, some businesses still do unfair things, like giving false information about products, changing prices unfairly, lowering the quality of goods, and using incorrect measurements when selling items. This research focuses on explaining what honesty means and how it should be used in business according to the principles of Islamic economics. The study uses a qualitative method called literature review, which involves looking at books, journal articles, and other sources that talk about Islamic business ethics. The results show that honesty is a key value in Islamic business because it helps build trust with customers, ensures fair deals, and creates positive relationships between sellers and buyers. The value of honesty in the business world can be demonstrated through transparancy of information about products, honesty in pricing, accuracy in measurement, and not hiding defects in the goods being sold. From an Islamic economics perpective, business activities should not only focus on material income, but also on the value of blessings, ethical responsibility, and mutual prosperity. Thus, the application of honesty in an important foundation for building fair, transparent bisuness practices that are in line with Islamic economic prinsiples.

This activity focuses on directing class XI students at SMA N 1 Cepogo in the way of forming offline and online business entities. In addition, this activity aims to channel information and knowledge about the forms of offline and online business entities, the characteristics of offline and online business entities and also basic principles to examples of offline and online business entity forms, this aims to help the students at SMA N 1 Cepogo in building small-scale businesses. Through this community service activity, it is hoped that class XI students at SMA N 1 Cepogo will get an overview of how to do business properly and correctly. The method applied in this community service includes direct socialization to the students of class XI at SMA N 1 Cepogo regarding the knowledge of offline and online business entity forms, with stages of explanation about the definition, characteristics, principles, similarities and differences as well as examples/implementation of the aforementioned offline and online business entity forms, and the implementation of the community service activity. This socialization event received a positive response from the school, especially from the students, because it provides understanding and knowledge related to the forms of offline and online business entities which can help them to build business spirits (entrepreneurship spirit) as well as providing positive and beneficial activities for them.

This activity focuses on directing class XI students at SMA N 1 Cepogo in the way of forming offline and online business entities. In addition, this activity aims to channel information and knowledge about the forms of offline and online business entities, the characteristics of offline and online business entities and also basic principles to examples of offline and online business entity forms, this aims to help the students at SMA N 1 Cepogo in building small-scale businesses. Through this community service activity, it is hoped that class XI students at SMA N 1 Cepogo will get an overview of how to do business properly and correctly. The method applied in this community service includes direct socialization to the students of class XI at SMA N 1 Cepogo regarding the knowledge of offline and online business entity forms, with stages of explanation about the definition, characteristics, principles, similarities and differences as well as examples/implementation of the aforementioned offline and online business entity forms, and the implementation of the community service activity. This socialization event received a positive response from the school, especially from the students, because it provides understanding and knowledge related to the forms of offline and online business entities which can help them to build business spirits (entrepreneurship spirit) as well as providing positive and beneficial activities for them.

This study aims to critically examine the concept of economic justice proposed by Abu Ubaid al-Qasim bin Sallam in his work Al-Amwal and to evaluate its relevance to contemporary economic dynamics. The research applies a qualitative approach using a library research method, in which Al-Amwal serves as the primary source, supported by various secondary references related to Islamic economics and theories of distributive justice. The data were analyzed through content analysis to identify Abu Ubaid’s core ideas, followed by a comparative approach to relate his framework to modern economic principles and practices. The findings reveal that Abu Ubaid’s concept of economic justice is both distributive and structural in nature. It not only emphasizes equitable wealth distribution but also highlights the importance of systemic regulation and public policy oriented toward social welfare. Zakat is positioned as a central instrument for wealth redistribution aimed at reducing social inequality and alleviating poverty. Furthermore, the state plays a strategic role in managing public resources transparently and fairly to ensure collective prosperity. Ethical values are also fundamental in economic activities to prevent exploitation, injustice, and imbalance. Overall, Abu Ubaid’s economic thought remains highly relevant in addressing modern challenges, particularly issues of income inequality, social justice, and sustainable development in today’s global economic system.

Production is a fundamental component of economic activity that plays a strategic role in achieving human well-being. From an Islamic economic perspective, production is understood not only as a technical process aimed at creating or increasing the utility value of goods and services, but also as a manifestation of human responsibility as leaders on this earth. Using an Islamic economic interpretation of the verses of the Qur'an and hadith, this study aims to examine the concept of production in depth from an Islamic economic perspective. Using a descriptive-analytical approach, this research technique utilizes a literature review to examine Islamic economic literature and relevant interpretations, in addition to primary sources such as the Qur'an and hadith. The results show that the Qur'an and hadith provide a framework for production that integrates moral, social, and spiritual values ​​into economic activities, utilizes natural resources optimally and sustainably, and produces halal goods and services. Along with material gain, Islamic manufacturing aims to promote social justice, individual well-being, and ecological harmony. Therefore, the concept of production from an Islamic economic perspective makes economic activity a form of worship and a tool for developing well-being that adheres to the principles of Islamic law.

Nowadays, people are more likely to make transactions online. Online transactions are the same as offline transactions, only the online buying and selling process is carried out via the internet rather than offline, where sellers and buyers meet.  In fact, when carrying out online transactions, some customers become disappointed and disadvantaged, such as when the product ordered is not suitable or is not sent by the seller, especially for customers who experience fraud with large amounts of money.  As a result, it is very important to follow Islamic business ethics when making transactions on Tokopedia.  This research uses qualitative descriptive research where researchers use the literature study method to obtain data.  The research results show that Islamic business ethics at Tokopedia fulfill several Islamic ethical principles

The phenomenon of megachurches represents one of the most significant developments in contemporary Christianity, reflecting shifts in church organizational structures, leadership patterns, and engagement with modern culture. Despite their rapid growth, megachurches have drawn criticism, particularly regarding reliance on charismatic leadership, the prominence of prosperity theology narratives, and the potential weakening of communal dimensions in church life. This study aims to analyze the megachurch phenomenon through an interdisciplinary approach that integrates the sociology of religion and ecclesiological reflection. Employing a qualitative method, this research utilizes literature analysis and a phenomenological approach to understand leadership dynamics and religious practices within large church contexts. The findings indicate that megachurch growth is driven by a combination of charismatic leadership, complex organizational systems, and adaptation to contemporary culture, including digitalization and religious consumerism. However, this model also generates tension with New Testament ecclesiological principles that emphasize participatory community and servant leadership. This study contributes to practical theology by offering an integrative analysis and provides a reflective basis for churches to evaluate their organizational forms and leadership practices in light of foundational theological principles.  

The Village-Owned Enterprise (BUMDesma) plays an important role in empowering the local community's economy. BUMDesma "Bumi Artha Mandiri LKD" in Kemujan Village runs a revolving loan program to meet the capital needs of the community, particularly for micro-business actors. This study aims to describe the structure, procedures, and performance of the accounting system applied to the program, as well as to identify obstacles and efforts for improvement. The research method used is qualitative descriptive with data collection through direct observation, interviews with BUMDesma managers and borrower members, and financial document analysis. The results show that the running accounting system includes modules for member registration, lending, payments, and financial reports with recording procedures in accordance with basic accounting principles. The advantages of this system include high transparency and adequate risk control, but it still faces challenges such as limited technology, management capacity, and availability of accurate data. Planned improvements include the adoption of information technology, continuous training, and enhanced cooperation with the community. The study concludes that the existing accounting system has made a positive contribution, but it needs to be strengthened to support the sustainability of the revolving loan program and the economic empowerment of the village.

Healthcare organizations are increasingly required to preserve the sustainability of their institutional values by ensuring high-quality services, operational efficiency, and rigorous adherence to risk governance frameworks. RSUD dr. Chasbullah Abdulmadjid Bekasi City continues to face considerable challenges in this regard, particularly due to the limited internalization of core organizational values, disparities in the cultivation of an adaptive culture, and inconsistent employee compliance with established risk management procedures. These issues highlight the necessity for a leadership paradigm grounded in service, empathy, and empowerment.This study investigates the extent to which servant leadership influences the creation and protection of corporate values, while examining the mediating roles of strong adaptive culture and employee compliance doing the implementation of risk management. Employing a quantitative explanatory survey design, the research collected responses from 153 hospital employees, and data were analyzed through Structural Equation Modeling (SEM) to evaluate both direct and mediated causal pathways among variables.The findings reveal that servant leadership significantly strengthens creation and protection of corporate values, not only through direct influence but also by enhancing cultural adaptability and reinforcing compliant behavior in risk-related practices. Leaders who embody service-oriented principles are shown to cultivate work environments that foster mutual trust, organizational learning, and value-based decision-making.This study contributes meaningful empirical evidence to the discourse on leadership, organizational culture, and compliance within public hospital settings. Institutional strategies should prioritize continuous leadership development and comprehensive risk governance training to secure long-term performance excellence and reputational resilience.

This study aims to analyze the implementation of Statement of Financial Accounting Standards (PSAK) 109 concerning Accounting for Zakat, Infaq, and Sadaqah at BAZNAS Tegal Regency and to assess its level of compliance with the applicable standards. This research is motivated by the importance of transparency and accountability in the management of zakat funds as a form of responsibility to the public and stakeholders. The study employs a qualitative method with a descriptive approach through observation, interviews, and documentation studies of the institution’s financial statements. The results indicate that BAZNAS Tegal Regency has prepared its financial statements in accordance with the components required by PSAK 109, including the statement of financial position, statement of changes in funds, statement of changes in managed assets, statement of cash flows, and notes to the financial statements. In terms of distribution, presentation, and disclosure, the implementation of the standard has complied both formally and substantively. However, in the aspects of recognition and measurement, the implementation is not yet fully comprehensive, as there has been no realization of non-cash asset receipts and no impairment testing has been applied to non-cash assets. Overall, the implementation of PSAK 109 has been administratively well executed, but further strengthening is required in technical and procedural aspects to ensure more optimal, consistent, and comprehensive application in accordance with sharia accounting principles.

This community service activity aims to improve students' understanding of the basic concepts of digital marketing and simple branding at Al-Ihsan Doglo Vocational School as a starting point for fostering an entrepreneurial spirit. This activity was carried out using a descriptive qualitative approach with methods of socialization, observation, interactive question and answer sessions, and documentation throughout the activity. The material provided included an introduction to information technology, digital marketing concepts, the use of social media as a promotional tool, and basic product branding principles that are easy for students to apply. The results of the activity showed an increase in students' understanding of digital marketing concepts, how to utilize social media productively, and an introduction to basic branding elements such as product names, logos, and brand images. The enthusiasm of the participants during the activity indicated that the socialization method used was effective in improving basic digital marketing literacy. This activity is expected to encourage students to be more creative, innovative, and ready to face the challenges of the business world in the digital era.

The training on computer network cabling serves not only to enhance students’ technical abilities but also to cultivate social values, collaborative behavior, and digital awareness within the school environment. The outreach activity conducted by students of Universitas Victory Sorong at SMA 2 Kabupaten Sorong aimed to strengthen students’ digital competence through the introduction of network devices and hands-on practice in creating LAN cables. The results indicate that this training effectively increased students’ understanding of computer network components, improved their practical skills in LAN cable assembly, and fostered cooperation and responsibility during group activities. From the perspective of Sociology of Education, the program contributed to the development of social capital by encouraging peer interaction, collaborative learning, and a deeper awareness of the role of technology in social life. This activity also addressed existing problems such as limited knowledge of network systems, lack of practical experience, and insufficient technology education in schools. Overall, the training led to improved technical comprehension, active participation, and enhanced social character formation. Therefore, computer network cabling training plays a significant role in promoting both digital literacy and social development among students in accordance with the principles of educational sociology.

Nature-based tourism development has a strategic role in encouraging sustainable local economic growth, especially in rural areas such as Marente Village, Kabupaten Sumbawa. Agal Waterfall is one of the natural tourism destinations that has high attractiveness, but its utilization is still not optimal due to limited facilities and infrastructure, access to the location, promotional activities, and the quality of human resources management. This study aims to identify strengths, weaknesses, opportunities, and threats, and determine priority strategies in developing Agal Waterfall tourism using the Quantitative Strategic Planning Matrix (QSPM) method. The research approach used is descriptive quantitative with primary data collected from 100 respondents. Analysis techniques include the preparation of IFAS, EFAS, SWOT, and QSPM matrices. The research findings show that the beauty of the natural environment and community participation are the main strengths, while the limited supporting facilities and promotion are still the dominant weaknesses. Development opportunities are supported by the increasing interest in nature tourism and the utilization of digital platforms, while threats come from competition between tourist destinations and the potential for environmental degradation. Based on the results of the analysis, priority strategies suggested include improving basic facilities, optimizing digital-based promotions, strengthening the capacity of human resource managers, and implementing the principles of sustainable tourism.