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This study aimed to analyze the role of islamic banks in implementing financial inclusion in Indonesia. Financial inclusion is a process to provide formal financial access for the poor and low income people (unbankable people). This study was designed which approached qualitatively and quantitatively (mixed research). The qualitative data analyzed by using Straruss and Corbin’s theory consisted three major steps: open coding, axial coding, and selective coding. Quantitative analyzed by using comparative analysis of financial statements and financial ratio analysis such as CAR, ROA, ROE, NPF, and FDR period of 2010-2014. This study proved that Islamic banking had great potential in implementing financial inclusion, it was indicated by a significant increase in funding and financing since 2010-2014 and results of financial ratio analysis also shows the performance of Islamic banking and financial condition is good.    

Pregnant will experience an increase in blood volume and this causes iron requirements to increase. Iron needs can be met by food consumed daily with the addition of iron supplements and if iron needs are not met it can cause anemia. Anemia in pregnant can increase the risk of premature birth, maternal and child death, and infectious diseases. Anemia can affect the growth and development of the fetus or baby during pregnancy or after. The government's efforts to prevent anemia include improving the quality of health services, financing health insurance, providing 90 blood supplement tablets during pregnancy, and health education about nutrition and preventing anemia. Increasing knowledge is urgently needed to strengthen awareness in increasing knowledge and behavior in preventing anemia in pregnant. One of the efforts made is health education activities regarding the prevention and early detection of anemia in pregnant. The result of this community service activity is that there is an increase in knowledge about anemia in pregnant before and after being given health education

This general sharia savings product is a deposit which in principle is a pure savings from the party who keeps it or entrusts it to the party who receives the deposit for use or not in accordance with the contract used. Sharia general savings itself has a mechanism where the mechanism is an important thing for banking. Knowing the financing mechanism will attract people's interest in saving or making loans to the cooperative. If the BMT mechanism is well organized it will also increase public trust in carry out transactions in the cooperative. The interesting thing about why researchers want to examine the general sharia savings financing mechanism is because when conducting observations and interviews the researchers found a positive response from members who saved. The focus of this research is how the general sharia savings mechanism at BMT Maslahah Capem Gending is used so that members can understand the mechanism to determine member responses and member growth in saving. This research uses a descriptive-qualitative approach by conducting observations, interviews with the head of the BMT Maslahah Capem Gending branch and members, supported by several journals related to general sharia savings. The results of research at BMT Maslahah Capem Gending regarding the sharia general savings financing mechanism have been running well and efficiently so that the growth of savings members increases from year to year.

This research explores the integration of Islamic values into sustainable entrepreneurship, focusing on Muslim entrepreneurs who incorporate green innovation practices in their businesses. Despite growing awareness of sustainability, many Muslim entrepreneurs face challenges in aligning Islamic ethical principles with modern green business practices. This study aims to identify key Islamic values that guide sustainable entrepreneurship and analyze how faith-based motivations foster a culture of eco-conscious innovation. A qualitative descriptive research design, using a phenomenological approach, was employed to explore the experiences of Muslim entrepreneurs in environmentally sustainable sectors, including organic farming, renewable energy, and eco-friendly product manufacturing. Data was collected through semi-structured interviews, and thematic analysis was used to identify patterns of Islamic ethical influence on decision-making and innovation practices. The study found that Islamic entrepreneurship is rooted in values such as justice, stewardship, and social responsibility, which guide environmentally responsible innovation. These values encourage long-term sustainability, with a focus on community welfare and ecological preservation. The study also identified that Muslim entrepreneurs face barriers such as limited access to Sharia-compliant financing and financial literacy. The conclusions suggest promoting Sharia-based sustainable business frameworks, developing Islamic green financing instruments, and incorporating environmental education within Islamic entrepreneurship programs to foster more eco-conscious innovations. These findings offer valuable insights for policymakers, financial institutions, and entrepreneurs looking to integrate Islamic principles with sustainable development.

This study explores the role of Sharia-compliant crowdfunding platforms as ethical financial innovations in supporting green startups, particularly in emerging economies. Green startups, which are inherently mission-driven and environmentally conscious, often face challenges in accessing traditional funding due to the long-term nature of their returns and perceived investment risks. Conventional financing mechanisms are frequently profit-oriented and risk-averse, making them unsuitable for ventures that prioritize sustainability and community impact. In contrast, Sharia-compliant crowdfunding platforms offer alternative financing pathways that are grounded in Islamic ethical principles, such as profit-and-loss sharing and the prohibition of interest and speculation. The research uses a qualitative-comparative case study approach, drawing from secondary data and interviews with platform operators and green startup founders. Thematic and comparative analyses reveal that Sharia crowdfunding platforms not only attract ethically motivated investors but also foster trust, transparency, and alignment with the values of environmentally conscious communities. These platforms provide higher levels of ethical accountability, although they are currently limited by low public literacy and a lack of regulatory frameworks in many regions. The study concludes that Sharia-compliant crowdfunding platforms have significant potential to bridge the financing gap for green startups. Their success depends on collaborative support from government, financial institutions, and academia, along with increased efforts in education and regulatory development. By integrating religious ethics and sustainable finance, these platforms can help create inclusive, transparent, and socially responsible funding ecosystems that contribute meaningfully to green economic growth.

This study explores the effect of Islamic microfinance on empowering rural communities through environmentally sustainable business practices. Rural areas often face significant financial exclusion, with limited access to ethical financial services, particularly for eco-friendly enterprises. Islamic microfinance, grounded in Sharia principles such as risk-sharing, ethical investment, and the prohibition of interest (riba), offers an alternative financing model that can potentially foster both economic and environmental sustainability. The objective of this research is to analyze the impact of Islamic microfinance on rural communities, focusing on income growth, the adoption of environmentally sustainable business practices, and social empowerment. Using a mixed-methods approach, the study combines field surveys and interviews with beneficiaries of Islamic microfinance institutions (IMFIs) in rural areas. Data collection tools included questionnaires, focus group discussions, and institutional reports. Key findings reveal that participants in Islamic microfinance programs experienced significant income growth, an increase in environmentally friendly entrepreneurship (e.g., organic farming and recycling businesses), and enhanced community participation and self-reliance. The discussion highlights how Sharia principles encourage ethical investment and sustainable practices, contributing to a triple-bottom-line impact—economic, social, and environmental. However, challenges such as limited awareness, lack of green finance literacy, and regulatory constraints were identified. A comparison between Islamic and conventional microfinance outcomes showed that Islamic microfinance offers a distinct advantage by integrating moral, social, and ecological responsibilities. The study concludes that Islamic microfinance can serve as a transformative tool for rural development, offering solutions to both economic and environmental challenges. The research underscores the need for supportive policy frameworks and further investigation into the long-term impacts of green Islamic finance.

Cash is a crucial asset in a company and is often a prime target for fraud. Therefore, it is necessary to conduct a rigorous financial examination of cash equivalents to ensure that an entity's cash balance has been recorded correctly. T Foundation is a non-profit educational foundation that relies on cash in financing its operational activities. This study was conducted to analyze the implementation of cash account audit procedures at the T Foundation carried out by KAP Djoko Soerjadi in accordance with general cash equivalent audit procedures. The research method used is descriptive qualitative. The results showed that what was done by KAP Djoko Soerjadi at the T Foundation on cash equivalents had complied with the established audit procedures. However, in the implementation process, auditors face several obstacles, such as the slow response from clients in providing data information needs and complementary documents, which results in hampering the audit process so that the work takes longer than expected.    

The process of handling financing aims to identify strategies for addressing problematic financing in savings and loan cooperatives or BMT (Baitul Maal Wat Tamwil). The research method employed is qualitative, utilizing structured interviews, field observations, and documentation for data collection. The primary factors contributing to problematic financing in BMTs are identified as internal factors (suboptimal analysis of documents and adherence to financing standard operating procedures) and external factors (dishonesty and untrustworthiness among members, malicious intentions, procrastination by members, and unintentional factors such as relocation and natural disasters). Handling strategies involve communication via mobile phones (WhatsApp messages or calls), issuing warning letters, and executing collateral. Efforts to mitigate problematic financing include strict adherence to standard operating procedures, adequate task allocation, the application of prudence principles, and enhancement of employee skills.

The implementation of digital health insurance systems represents a pivotal shift in healthcare management globally, aiming to streamline processes, enhance accessibility, and mitigate financial barriers to healthcare services. This study investigates the impact of digital health insurance on health expenditure and health security in Bangladesh, a country striving to improve its healthcare infrastructure and financial accessibility. However, in Bangladesh health insurance does not exist and people has to bear all treatment cost alone. The insurer in development countries is changing its role toward a more preventive and connected approach. Connected or digital health insurance has the potential to contribute toward better health and the general well-being of the population. Digital technologies are evolving and innovative applications are transforming the medical and health insurance sector. New technologies like wearable, mobile platforms and IoT base health monitoring systems can help to deal with several critical issues of the rising number of people, patients with chronic disease, and aging people, the insurer can help them to be healthier and protect them by insurance coverage. This study aims to look at the innovation of Health insurers and how they include themselves in the health ecosystem that adds value for the insured and patients globally, and can proposed a model that can introduce in Bangladesh.

In this study discusses the differences between the provision of mortgageson conventional bank financing of home ownership inIslamic banks. The result so fthis study indicate a difference in the systems used inconventional  banks to   Islamic banks.The most fundamental differenceis the system of interestare used inconventional banking and losss haring principle in Islamic banking. With the system of interestrateisset to change at any time in accordance with bank policies, where as if you use the principle of profit sharing and loss margin can not be changed because it is in conformity with the murabaha contract.

This study analyzes the impact of Environmental, Social & Governance (ESG) Risk Rating on Debt Financing in companies listed on IDX ESG Leaders for the period 2020-2023. Data was obtained through saturated sampling techniques and used an unbalanced panel with 30 companies included in IDX ESG Leaders for each period over the 3-year observation period, resulting in a total of 90 samples. The variables studied include ESG Risk Rating, Leverage, and Profitability. The results show that ESG Risk Rating has a significantly negative impact on Debt Financing. Control variables such as leverage do not impact Debt Financing, whereas profitability has a significantly negative impact on Debt Financing.

This study analyzes the impact of murabahah, musyarakah, and ijarah financing on the asset growth of Islamic commercial banks in Indonesia from 2018-2023 using the FGLS method for panel data analysis. Results indicate that murabahah and musyarakah financing positively affect asset growth, while ijarah financing negatively affects it. These findings offer valuable insights for Islamic banks, regulators, and policymakers in Indonesia.

Empowerment is basically a process that is run with the full awareness and preparation of the parties to increase the capacity and capability of the community in developing and helping themselves to the good state. Target awareness here is a small business, because most of them can not empower their business due to the difficulty of obtaining additional capital. BMT Maunah Tegal is one of the institutions supporting economic activity is shown to support the community and small businesses by presenting a variety of financing, one of which is murabahah. The purpose of this study was to describe the Murabaha financing and small business pemberdyaan performed at Baitul Mall wa Tamwil Maunah Tegal and determine the effect of Murabaha financing to small business empowerment.  The method used in this study is a quantitative method, technique of data collection through questionnaires addressed to the respondent customers Baitul Mall wa Tamwil Maunah Tegal, and to study the documentation. Samples from the Baitul Mall Customer wa Tamwil Maunah Tegal by 69 respondents.  Based on the survey results revealed that with df = ttable n-2, 69-2 = 67 finished ttable test of df 67 is 67 = 2292. T say if the significant value of t <t table so that H0 is rejected and H1 is accepted, whereas if t count> t table then H1 is accepted and H0 is rejected, so it can be concluded that the value of t (4364) and ttable of attachment (2292) then t count> t table so that H1 is accepted and H0 is rejected, thus meaning that the granting murabaha financing has significant influence to empower small businesses.

Micro, Small and Medium Enterprises or MSMEs have an important role in the economy in Indonesia. Business legality that is officially recognized by the government, such as a Business Identification Number, is the main prerequisite for gaining consumer trust and access to various other business opportunities, including financing and partnerships. The aim of this activity is to provide assistance to Bu Suwarti Semen Tape MSMEs regarding NIB creation, starting from the registration process to NIB processing so that the business is recognized as legal by the government, and by developing branding for the Bu Suwarti Semen Tape product, it can increase the attractiveness and competitiveness of its products. on the market. The MSME assistance work program is carried out using several methods including surveys, observations, interviews and discussions, as well as mentoring. This assistance is carried out in two stages, namely assistance in creating a Business Identification Number which starts from the registration process to processing the NIB so that the legality of the business is recognized by the government. Next, the second stage is assistance with MSME branding through creating a visual identity which aims to increase the attractiveness and competitiveness of this tape product on the market.

The purpose of this study is to analyze the role of Crowdfunding in supporting education financing management at SDN 02 Aur Kuning. This research aims to evaluate the effectiveness of Crowdfunding as an alternative source of funds for schools and to identify the factors that contribute to the success of Crowdfunding campaigns in this educational environment. This research used a descriptive qualitative approach to analyze the role of Crowdfunding in supporting education financing management at SDN 02 Aur Kuning. This method was chosen because it allows researchers to gain an in-depth understanding of the phenomenon under study through the collection and analysis of non-numerical data. The results of this study show that Crowdfunding at SDN 02 Aur Kuning highlights the success in raising funds. Crowdfunding was successful for the renovation of science laboratories and scholarships for outstanding students, with substantial contributions from alumni, the community, and non-governmental organizations. Key challenges included a lack of managerial skills in managing the funds and issues of long-term funding sustainability. Success factors include active school involvement, effective communication strategies and transparency in fund management. Support from the community, alumni, and favorable regulations are also crucial in the success of Crowdfunding campaigns.

This study aims to examine the effect of Financing to Deposit Ratio (FDR) and Third Party Funds (DPK) on Musyarakah Financing at Islamic Commercial Banks with Non-performing financing (NPF) as a moderating variable. A quantitative approach is used by utilizing documentary studies using secondary data from the annual financial statements of each Islamic Bank in Indonesia from 2018 to 2022. Sampling was done purposively by selecting 11 banks as samples. The data analysis method used is moderated regression analysis (MRA). The hypotheses in this study are: (1) FDR affects the distribution of Musyarakah financing in Islamic commercial banks, (2) DPK affects the distribution of Musyarakah financing in Islamic commercial banks, (3) NPF moderates the effect of FDR on the distribution of Musyarakah financing, and (4) NPF moderates DPK on the distribution of Musyarakah financing. The results showed that: (1) FDR has a negative and significant effect on Musyarakah Financing in Islamic commercial banks, (2) DPK has a positive and significant effect on profitability in Islamic commercial banks in Indonesia, (3) NPF does not moderate the effect of FDR on Musyarakah Financing, and (4) NPF moderates the effect of DPK on Musyarakah Financing in Islamic commercial banks in Indonesia.

Murabahah financing is one of the most popular types of financing for customers who do not escape the role of the account officer in the analysis of determining the feasibility of applying for murabahah financing. There are differences in the total number of customers who apply for murabahah financing and the total realization of murabahah financing, in that customers who apply for murabahah financing are not always accepted by the account officer. Financing was rejected because there were customers who did not meet the eligibility assessment on character, capacity and collateral. If the feasibility assessment in several aspects is not fulfilled, the customer is deemed unfit to be provided with financing.This research aims to determine the role of account officers in determining the feasibility of applying for murabahah financing at BPRS Metro Madani KC Unit II Tulang Bawang. This type of research is field research, while the nature of the research is descriptive qualitative. Data collection techniques through interviews and documentation. After the data was obtained, the data was analyzed using inductive thinking methods.The research results show that account officers play a role in managing accounts, managing products, managing financing, managing sales and managing profitability. And the account officer has carried out his role well in determining the feasibility of applying for murabahah financing in accordance with theory, namely using 5C analysis, although in terms of character, capacity and economic conditions in practice it has not been carried out optimally.

          This research explains that land and building tax (PBB) is a crucial fiscal instrument in the global taxation system, with the aim of supporting government spending on public services, regulating land use, and potentially as a redistribution tool. This article addresses the fundamental ideas, goals, and effects of PBB in Indonesia, highlighting its important role in financing national development. The discussion involves aspects of billing, the basis of collection, the collection system, payment procedures, as well as the taxpayer's right to object and appeal. Emphasis is given to key principles, such as openness, fairness, legal certainty, and public participation in the implementation of PBB. Although PBB contributes significantly to economic development, the article also identifies several critical issues, including property value assessment, social inequality, and economic effects that must be taken into account while managing a just and effective tax system. This article offers a thorough analysis of the PBB as a tool for policy that is essential to the welfare of society and the growth of the nation.

In the execution of regional autonomy, local taxes and levies stand as crucial sources of local revenue aimed at financing various endeavors of local governance. The South Kalimantan Provincial Government has regional financial challenges in the future, in increasing the independence and optimization of its local taxes in order to increase PAD. The aim of this research was to investigate the impact of entertainment tax, restaurant tax, and hotel tax on regional original income. This study employed quantitative methods, utilizing secondary data extracted from the South Kalimantan regional government financial report (LKPD) spanning from 2019 to 2021.The sampling technique used is a saturated sample. the regression test results prove that restaurant and entertainment taxes have no effect on (PAD) while hotel taxes have a positive effect on (PAD). The limitation of this study is that the independent variables used are limited to three types of local tax variables, namely restaurant, entertainment and hotel taxes, without making demographic factors, area and income level as intervening or moderating variables. Local taxes will be able to have a positive influence if supported by adequate demographic and geographic factors. 

The Covid pandemic has had an impact on the declining performance of MSMEs in Kupang City. Various efforts have been made by the government to save MSMEs and one of them is use of digital marketing. This study aims to determine the impact of the use of digital marketing on the performance of SMEs in Kupang City and identify the obstacles faced by SMEs in the use of digital marketing. The results of this study indicate that using digital marketing in marketing products/services to MSMEs in Kupang City is able to have an impact on sales growth, increasing income, expanding market reach and increasing the number of customers. In addition, there are several obstacles faced by MSMEs in using digital marketing, namely lack of understanding of business via the internet, limited financing, unprepared labor, lack of availability of supporting facilities, unstable internet network, and distrust of business in internet