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This research analyzes the role of Islamic business ethics in investment decisions in Islamic financial institutions. The background is the rapid growth of the Islamic economy, so that Islamic values such as the prohibition of riba/gharar/maisir, fairness, and transparency become important as a foundation for fair and sustainable investmentsfile. The objective is to explore how sharia principles influence the selection process and investment decisions. The method used is a comprehensive literature study, with literature analysis from books, journals, and academic publications related to Islamic economics. The main findings show that Islamic financial institutions incorporate Islamic ethical values into their investment practices: Islamic banks exercise supervision by the Sharia Supervisory Board and specific codes of conduct; Islamic mutual funds and capital markets apply screening through the Sharia Securities List and DSN-MUI fatwas; Islamic fintech refers to DSN fatwas and emphasizes transparency of fees as well as fairness of return distribution. In conclusion, the integration of Islamic ethical values in the investment process helps build a sustainable and fair Islamic investment system, by emphasizing honesty, fairness and social responsibility in every investment decision.

This research examines the criminal liability of debt collectors involved in forcibly seizing motorized vehicles from consumers. Such actions, often conducted by third parties representing finance companies, frequently occur without proper legal procedures and involve violence, coercion, or violations of consumer rights. The study responds to ongoing incidents where debt collectors act with force, while legal enforcement remains insufficient. Utilizing an empirical normative legal approach, the study combines a review of relevant laws—such as the Criminal Code (KUHP), Consumer Protection Law, and Financial Services Authority regulations with field research, including interviews with victims and observations in Kayubulan Village, Limboto Subdistrict, Gorontalo Regency. The findings reveal that debt collectors who repossess vehicles without official documentation, prior notification, or through intimidation may be committing criminal acts under Article 368 of the KUHP (extortion) and Article 335 (unpleasant acts). These actions clearly conflict with legal norms and consumer protection principles. The study recommends that finance institutions strengthen oversight of third-party collectors and ensure all collection activities comply with legal and ethical standards. Additionally, raising public legal awareness is essential, particularly regarding consumer rights and available legal remedies against coercion or unlawful conduct during debt collection. This dual strategy enhancing institutional accountability and empowering consumers aims to bridge the gap between law and practice, ensuring justice and legal protection in financial transactions.

Batik Tanah Liek is one form of Minangkabau cultural heritage that has a unique coloring process that uses natural materials in the form of clay. This study aims to analyze the business planning of Batik Tanah Liek from two main aspects, namely marketing and finance. The method used is a descriptive approach with secondary data and a five-year financial projection simulation. The marketing strategy is focused on cost-based pricing and digital promotion through social media, participation in cultural events, and partnerships with local business actors. Financial analysis includes profit and loss projections, cash flow, and break-even point (BEP) analysis. The results show that the strategy developed is able to provide significant profit growth potential and healthy cash flow. These findings indicate that Batik Tanah Liek has the potential to develop as a competitive and sustainable local fashion brand.

The problem of this research is how the implementation of the management control system in TOSERBA MMTC and what strategies are carried out to improve competitiveness in TOSERBA MMTC. The purpose of this study is to determine how the implementation of the management control system in TOSERBA MMTC and to determine what strategies are carried out to improve competitiveness in TOSERBA MMTC. This research method uses a qualitative approach. The data analysis techniques used are data reduction, data presentation and drawing conclusions. The results of the study TOSERBA MMTC has implemented a structured management control system at three levels: strategic, operational, and financial. Strategic involves quarterly planning based on historical data; operational combines computerized information systems and a collaborative work culture; while finance applies tiered authorization and bottom-up budgeting, which has successfully reduced budget deviations by 22%. To improve competitiveness, MMTC carries a hyperlocal strategy by selling 45% local products, digital transformation such as WhatsApp Business and dynamic discount systems, and marketing through local social media and digital loyalty programs, which have proven effective in increasing sales and customer retention.

Regional Original Revenue is one of the main indicators in assessing a region's financial independence in managing local finances. This study aims to analyze the simultaneous and partial influence that affects PAD in Bali Province, focusing on the number of tourists, tourist attractions, and the number of restaurants. The research method used is a quantitative approach with panel data regression analysis techniques. The data used is secondary data obtained from the Bali Province Central Bureau of Statistics and other relevant institutions. The results show that the number of tourists, tourist attractions, and the number of restaurants simultaneously have a significant effect on Regional Original Revenue in Bali Province. Partially, the number of tourists has a positive and significant effect on Regional Original Revenue, indicating that the higher the number of tourists, the greater their contribution to regional revenue. However, the number of tourist attractions has a negative and significant effect on Regional Original Revenue, suggesting that an increase in tourist attractions that is not optimally managed may reduce the effectiveness of regional revenue. Meanwhile, the number of restaurants has a positive and not have a significant impact on Regional Original Revenue, which may be due to tax management factors or the effectiveness of oversight in the sector. This study suggests that the regional government should improve the management and promotion of tourist destinations to attract more tourists, which would directly contribute to increasing Regional Original Revenue. Additionally, strategies to enhance local tax collection in the restaurant sector should be further evaluated to optimize their contribution to Regional Original Revenue.f Restaurants

This study aims to explore the extent to which the application of accounting in the musyarakah contract affects the success of micro-business financing. The research was conducted at one of the Islamic Rural Financing Banks (BPRS) in Palembang. A qualitative approach was used to gain a deep understanding of the role of accounting in the implementation of the musyarakah contract, with a focus on the processes of recording, reporting, and financial supervision of micro-financing. The results indicate that the proper application of accounting in the musyarakah contract significantly contributes to the success of the financing. This is reflected in increased transparency, accountability, and the ability of micro-businesses to manage finances more effectively. The study recommends that BPRS intensify accounting support and education for customers to maximize the benefits of musyarakah financing.

This study aims to analyze the influence of the Islamic financial sector on economic growth in Indonesia during the period 2014–2022. The Islamic financial components examined include Islamic stocks, sukuk (Islamic bonds), Islamic mutual funds, third-party funds from Islamic banking, and assets of Islamic non-bank financial institutions (IKNB). Economic growth is measured using Gross Domestic Product (GDP) as the dependent variable. The analysis employs a quantitative approach using the Vector Error Correction Model (VECM), complemented by Impulse Response Function (IRF) and Forecast Error Variance Decomposition (FEVD) to assess both short-term and long-term relationships. The results reveal that Islamic stocks and sukuk have a significant and positive effect on GDP in both the short and long term. Third-party funds from Islamic banks also contribute positively in the long run, although their short-run impact is insignificant. Conversely, Islamic mutual funds and IKNB assets show no statistically significant influence on economic growth. These findings highlight the strategic importance of strengthening Islamic capital market instruments and improving financial intermediation to foster sustainable economic development in Indonesia.

This study uses a qualitative method with a case study approach to analyze the marketing strategy of the Cicil Emas (Gold Installment) product amid price fluctuations, as implemented by BSI KCP Kejuruan Muda. Cicil Emas is one of the flagship products of Islamic banks, offering great potential to fulfill the investment needs of Muslim communities. However, global gold price volatility poses a significant challenge in maintaining customer interest. This research aims to explore how marketing strategies are designed and applied in a dynamic market environment. Data were collected through in-depth interviews with marketing staff, direct observation, and internal documentation. The results reveal that BSI KCP Kejuruan Muda adopts adaptive marketing strategies through customer education, competitive margin offers, enhancement of digital services, and personalized approaches via Islamic finance communities. These strategies have proven effective in retaining customer loyalty and increasing the transaction volume of the Cicil Emas product despite price fluctuations. The study concludes that innovation and trust are essential in marketing Sharia-based products, particularly those that are highly sensitive to global market changes such as gold.    

This study aims to determine the implementation of School-Based Management (SBM) at SMP Negeri 2 Sumalata, Sumalata District, North Gorontalo Regency, and to identify factors that influence its success. The study used a qualitative method with a descriptive approach and field research design (field research). Data collection techniques include interviews, observations, and documentation, while data analysis is carried out through the process of data reduction, data presentation (display), and drawing conclusions. The results of the study indicate that the implementation of SBM at SMP Negeri 2 Sumalata has covered several aspects, including curriculum management, students, finance, education personnel, facilities and infrastructure, school-community relations, and special services. However, its implementation is still not optimal. One of the main obstacles is the principal's supervision which has not been running effectively, thus affecting the level of teacher professionalism. Internal factors such as leadership, teacher motivation, and limited resources also affect the implementation of SBM as a whole.

This article discusses the impact of Islamic microfinance on the welfare of micro, small, and medium enterprises (MSMEs) in Indonesia. The research aims to examine how sharia-based financing schemes contribute to the development and sustainability of MSMEs. This qualitative-descriptive study used literature review and documentation methods. Findings indicate that Islamic microfinance through contracts such as murabahah and mudharabah significantly enhances business productivity and financial independence of MSME actors. It also strengthens ethical business behavior and local economic growth. However, implementation challenges remain, particularly in terms of financial literacy and institutional outreach. The study recommends broader digital-based Islamic financial inclusion to reach underserved communities. These results are relevant for stakeholders interested in sustainable economic empowerment through sharia finance.

This study aims to explore the implementation of the Balanced Scorecard (BSC) through the digital system "MyCore" in measuring and improving employee performance at Bank BRI Unit Sokaraja Tengah. Using a descriptive qualitative approach, data were collected through semi-structured interviews with key informants, observations of work practices, and analysis of internal documents (performance reports, SOPs). Data analysis was carried out through data reduction, data presentation, and drawing conclusions with verification through source triangulation. The research findings indicate that the "MyCore" system integrates four BSC perspectives (finance, customer, internal business process, learning & growth) with specific performance indicators that affect incentives and career development. The financial and customer perspectives appear to have a strong emphasis, reflected in the direct impact on incentives and bonuses. The implementation of internal business processes is supported by standardization through MyCore and technology adoption. The importance of the learning and growth perspective is realized through regular training programs and bootcamp interventions for low-performing employees, which have proven effective in improving subsequent evaluation scores. In general, the implementation of the BSC via MyCore creates a structured, transparent, and adaptive assessment mechanism, encouraging productivity and professionalism. The implications of this study emphasize the importance of a transparent performance evaluation system that has a direct impact on career development and incentives, while also demonstrating the effectiveness of structured interventions in improving employee performance at the micro banking unit level.

Offices can pose potential hazards that affect employee safety and health. In East Manggarai Regency, the Regent’s Office and the DPRD Office have yet to provide optimal working comfort, especially regarding environmental health. This study aims to describe the work environment health conditions in both offices. The research is descriptive observational and was conducted at both offices from June to July 2024. The study population includes office rooms: 7 units in the Regent’s Office and 6 units in the DPRD Office. Data collection tools included questionnaires and observation sheets. Results showed that in the Regent’s Office, 2 of 7 rooms (83%) met safety standards, while 5 rooms (50–66%) did not. In the DPRD Office, 2 rooms met standards (83%), while 4 rooms (16%) did not. Accessibility in both offices was poor (33–65%). Clean water access met standards in 7 rooms (80%) of the Regent’s Office and in 2 rooms (80%) of the DPRD Office. Toilet facilities were below standard in both offices (0–73%). Domestic solid waste management failed in the Regent’s Office (0%) but was adequate in DPRD's general (88%) and finance (75%) sections.

Islamic Commercial Banks operate under Islamic law, necessitating compliance with sharia principles from their inception to their operations, including capital system. This study investigates potential haram loopholes in the capital system of Islamic Commercial Banks, specifically in light of OJK Regulation Number 16/PJOK.03/2022. Utilizing a normative legal research methodology with a legislative approach, the findings reveal a significant loophole regarding the capital system. Article 31 of the regulation does not stipulate that the sources of funds for paid-up capital in Islamic Commercial Banks must adhere to sharia principles. This contrasts with the previous Bank Indonesia Regulation No. 6/24/PBI/2004, which explicitly required that capital sources for Islamic Commercial Banks be halal and not derived from haram sources. The omission of this requirement in the current Financial Services Authority regulation raises concerns about the integrity of capital in Islamic Commercial Banks, as it lacks a safeguard ensuring that the capital originates from permissible sources. This gap could potentially lead to unauthorized practices and undermine the fundamental principles of Islamic finance.

The low level of Islamic financial literacy in Indonesia is a serious challenge in realizing a financial system that is inclusive and in accordance with Islamic values. Islamic financial literacy reflects an individual's understanding of financial concepts and products based on sharia principles such as the prohibition of riba, gharar, and maysir, as well as the importance of fairness and social responsibility. This article aims to evaluate strategies to improve Islamic financial literacy by emphasizing on two main approaches: education and public campaigns. The method used is a literature study by reviewing various academic literatures, financial institution reports, as well as practices in other countries that have successfully implemented Islamic financial literacy widely. The results of the study show that formal education such as the integration of Islamic finance materials in the school curriculum, as well as non-formal education in the form of training and counseling, contribute significantly to improving public understanding. On the other hand, public campaigns through social media, educational videos, and collaboration with religious leaders have proven effective in reaching various segments of society, especially the younger generation. This study concludes that improving Islamic financial literacy requires a holistic and synergistic approach between education, campaigns, and regulatory support from the government and financial institutions. Recommendations include thematic curriculum development, training for educators, and sustained digital-based campaigns. The findings of this article are expected to make practical and theoretical contributions to the development of Islamic financial literacy strategies in Indonesia.

This study aims to evaluate the sharia financial service strategy of Bank Syariah Indonesia (BSI) Banjarnegara Branch through the VRIO and PEST approaches, in order to identify internal advantages and external dynamics that affect the competitiveness of the institution. Using a qualitative-descriptive method, this study reveals that BSI Banjarnegara has a sustainable competitive advantage through sharia-based products that are difficult to imitate, a wide community network, and a personal service approach. In addition, the results of the PEST analysis show that political support, stable economic conditions, and the level of community religiosity are great opportunities for the growth of sharia finance in the region, although the level of digital technology adoption is still a challenge. The strategy of strengthening digitalization, education of sharia financial literacy, and product innovation such as Cicil Emas are the main keys in responding to market challenges and increasing financial inclusion. Thus, the results of this study provide a strategic direction for the development of sustainable and adaptive sharia services to changes in the business environment.    

According to data from the Ministry of Cooperatives and SMEs in 2024, Indonesia has more than 60 million SMEs, which are very important to its economy, contributing 60% to the national GDP. However, around 77.5% of SMEs do not keep financial records, while 22.5% have some form of financial reporting that is often inconsistent and poorly documented. Many entrepreneurs do not realize the importance of financial reports, instead focusing on business growth and sales. Lack of financial literacy leads to poor decision-making and operational transparency. Quality financial reports can facilitate access to capital and serve as an indicator of business success. Programs aimed at improving financial literacy and the importance of financial reporting have shown a positive impact on SME performance. The training program for Dapur Umi Ila SMEs in Bojongkerta aims to empower participants through education on financial management, emphasizing the importance of maintaining accurate financial records for proper decision-making and sustainable business growth. By creating financial reports, Dapur Umi Ila SMEs are expected to be more concerned about operational finances so that they can learn to make decisions based on relevant and reliable financial reports..

The implementation of Regional Autonomy will encourage an increase in the welfare of the regional people, especially the poor. With Regional Autonomy, it will be easier for the poor to access resources and develop their potential to be able to increase the progress of their respective regions, so that the gap between regions and the center can be narrowed. This is because rebellions and separatist actions in the regions, according to some experts, originate from regional assessments that do not fairly receive most of the country's wealth originating from the regions. So the roots of these political demands are demands for economic justice, an unfair distribution of the cake between the center and the regions. The method used in this study is a method of quantitative data analysis and data analysis method using a path diagram with 6 dimensions of measurement, namely, factors supporting regional finance (Regional Original Income, Central Government Transfer Income, Regional Transfers, Investment, Degree of Economic Exploitation), Financing Development, and Level of People's Welfare in Kutai Kartanegara Regency in 2013-2021. Regional Own Revenue, Central Government Transfer Funds, Transfers to Regions, and Investments have a significant effect on development financing in Kutai Kartanegara Regency. However, the degree of direct economic exploitation has no significant effect on development financing and the level of welfare in Kutai Kartanegara Regency.    

The purpose of this community service activity is to improve the knowledge of SMA Islam Andalusia Banyumas students about finance and teach them to use money wisely and independently starting from adolescence. The results showed that most students did not understand the basic concepts of financial literacy, such as the difference between needs and wants, budgeting, and the importance of saving. The training was conducted in one day with a participatory education approach. This method includes providing materials, group discussions, budgeting simulations, and individual reflections. This activity was attended by 80 students. The assessment results showed an increase in the average score from 52.4 in the pretest to 81.1 in the posttest. This activity also showed high active participation, with more than 88% of students actively involved in discussions and group assignments. This training proves that an experience-based approach can effectively improve students' understanding and awareness of personal financial management. Financial literacy instilled since high school has the potential to form a character of thrift, responsibility, and independence in facing future financial challenges

Money has different functions and roles based on conventional and Islamic perspectives. The time value of money in Islam and conventional economics have different perceptions, which can lead to debate. In addition, the sharia legitimacy review of the time value of money in the conventional economic system raises a dividing line against the Islamic economic system. This research aims to examine the concept of the time value of money and its legitimizing role from a sharia perspective. The method used in this research is data analysis method using literature study with qualitative method. This research has implications for the theory and practice of Islamic finance.

This study aims to analyze the implementation of the Business Model Canvas (BMC) at the Purwokerto branch of PT Jamkrindo Syariah in addressing competitiveness within the Islamic finance sector. The BMC is a strategic framework consisting of nine building blocks: customer segments, value propositions, channels, customer relationships, revenue streams, key resources, key activities, key partnerships, and cost structure. This research employs a qualitative approach with descriptive analysis, utilizing observation and unstructured interviews with relevant stakeholders as data collection techniques. The findings reveal that the application of BMC at PT Jamkrindo Syariah has been optimal and has positively impacted the company’s operations, particularly in market penetration, customer relationship management, and cost efficiency. Furthermore, partnerships with both private and governmental institutions serve as critical elements for ensuring business sustainability. The study recommends that the company continuously pursue product innovation, strengthen digital channels, enhance human resources, and regularly evaluate its business model to remain responsive to market changes. Effective implementation of BMC can serve as a strategic tool to boost the company’s competitive advantage.