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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.

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 Community Service aims to introduce the basic concepts of sharia economics to students at Nurul Hasanah High School. The background to this Community Service is the importance of understanding an economic system that is in accordance with sharia principles among the younger generation, especially in the school environment. Sharia economics, which is based on Islamic values such as justice, transparency and social responsibility, offers an ethical and sustainable alternative in economic management. This Community Service uses an educational approach through counseling, discussions and simulations to provide a comprehensive understanding of concepts such as usury, zakat, mudharabah and profit sharing.Community Service shows that before this program, many students had a limited understanding of sharia economics and often equated these concepts with conventional economics. After participating in the program, there was a significant increase in their understanding of the basic principles of sharia economics, as well as awareness of the importance of applying ethics and moral values in economic activities. In addition, students also show a high interest in learning more and applying these concepts in everyday life, including in personal financial management and business activities.This program is expected to be sustainable and further developed to cover other relevant topics, such as Islamic banking and halal investment, in order to equip students with in-depth knowledge and practical skills in the field of Islamic economics. Thus, this program not only contributes to increasing Islamic financial literacy among students, but also to the formation of character based on the values of justice and social welfare

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.

This research was conducted to analyze internal control in the management of receivables at HARRIS Hotel & Conventions Gubeng. The purpose of this study was to determine the internal control system in managing accounts receivable at HARRIS Hotel & Conventions Gubeng. The research was conducted using a qualitative descriptive approach method which includes data collection, data reduction, presentation and findings. The application of the internal control system in the management of accounts receivable by HARRIS Hotel & Conventions Gubeng has been running well. Proven by the application of ethical standards and clear policies and applying principles in the form of guidelines in carrying out work every day, good information and communication, credit sales policies and holding regular evaluations every month to discuss problems regarding accounts receivable. This greatly supports internal control of accounts receivable management to run effectively.

The purpose of this research is to understand the process of employee discipline at CV. Arsana Sentosa, identify barriers in the implementation of employee discipline, and find ways to overcome these barriers. The method used is qualitative descriptive analysis. The analysis results show that the implementation of Standard Operational Procedures (SOP) at CV. Arsana Sentosa provides significant benefits if done properly according to their functions. If employee discipline at CV. Arsana Sentosa decreases, the profit obtained will also decrease, even leading to losses. From previous discussions, it can be concluded that the implementation of discipline at CV. Arsana Sentosa, particularly in the use of fire extinguisher cylinders, has a significant impact if employees implement discipline well. This can be seen from the discipline system at CV. Arsana Sentosa, which is in line with the applicable regulations. However, there are still things that need to be improved, such as employees needing to have principles in managing time and being perfectionists without delaying tasks.

Study This study about policy Islamic monetary , which includes base theoretical , implementation in various countries, as well its impact and effectiveness . Policy Islamic monetary , which is based on principles sharia like prohibition usury , emphasis on sectors real , and principle for result , aim For create stability economy and justice socio-economic . The implementation varies in different countries, with some countries implement it system Islamic finance​ full and others using a hybrid model. Research methods used​ is review literature , which involves collection , analysis , and synthesis various source secondary like books , articles journals , and reports relevant research .​ Research result show that policy effective Islamic monetary in control inflation , pushing growth sustainable economy , and improve stability finance . However , challenges still There is in matter standardization practice between countries and integration with system global finance . This study emphasize importance innovation instrument finance sharia and improvement Work The same international For increase effectiveness policy Islamic monetary future .  

Cognitive domain assessment is an important component in the learning process which aims to measure students' mastery of knowledge and thinking abilities. This research presents the concepts, principles and implementation of cognitive assessment in education through literature studies. Bloom's Taxonomy revised by Anderson and Krathwohl divides the cognitive domain into six levels: remembering, understanding, applying, analyzing, analyzing, and creating. Developing an effective cognitive assessment instrument requires systematic planning, starting from determining objectives to analyzing question items. Various assessment techniques such as multiple choice tests, short content, descriptions, and true and false can be used according to learning objectives. Challenges in implementing cognitive assessments include difficulties in designing instruments that measure higher-order thinking abilities. A deep understanding of the principles and techniques of cognitive assessment is essential for educators to improve the quality of learning and assessment.  

Social Enterprises (SE) are responsible for social and environmental issues. As a hybrid organization that combines the business and volunteer sectors, SE becomes an important tool in analyzing organizational settings and developing plans to achieve social goals. In this article it is emphasized that understanding business models is very important. The social business model (SEMC) and Business Model Canvas (BMC) are useful tools to help SEs create strategies that are responsive to the challenges they face. BMC uses a multidimensional approach to mission values ​​and objectives, as well as a deep understanding of stakeholders, to become a powerful tool for driving progress and generating sustainable positive impact. Over time, social entrepreneurs will have to incorporate new principles into their practices. Our results also show that these sustainable and gradual techniques not only change value, but also influence the development of companies and the surrounding society. Therefore, this technique not only helps maintain the existing structure, but also helps make necessary changes. Finally, our research advances our understanding of social entrepreneurship and provides social enterprises seeking greater social change with practical insight.

This research is driven by the principles of Project Based Learning (PJBL). PJBL is an educational approach that utilizes real-world problems as the starting point for integrating new knowledge. The research question posed is whether the PJBL method affects motivation and interest in learning English among eleventh-grade students at SMAN 1 Karangrejo. The objective is to examine the impact of PJBL on motivation and interest in English learning at this school. This study employs a quantitative approach, specifically a non-experimental quasi-regression design, with data collection conducted via a questionnaire using purposive sampling. Data analysis involves descriptive statistics to determine mean values, followed by testing for normality assumptions. If the data meets normality criteria, Pearson correlation analysis is used to examine relationships between variables (X and Y1, X and Y2). Additionally, simple linear regression tests the effects of variables Y1 and Y2 on X. The findings indicate that implementing PJBL in English language education for eleventh-grade students is expected to enhance both motivation and interest in learning at SMAN 1 Karangrejo.

This study examines the thoughts and contributions of KH Hasyim Asy'ari in the context of Islamic education in Indonesia. Known as the founder of Nahdlatul Ulama (NU), KH Hasyim Asy'ari is recognized not only as a scholar and leader of the Islamic mass movement but also as an influential thinker in the field of education. This article highlights his biography, the influence of Islamic boarding schools (pesantren) on his thinking, and his contributions to theology, Sufism, jurisprudence (fiqh), and political thought. Hasyim Asy'ari's educational philosophy emphasizes the importance of morality, ethics, and the integration of Islamic values into the curriculum. Embracing a classical approach, he advocated for curricula based on the Qur'an and Hadiths, as well as traditional teaching methods in pesantren. The study also underscores his views on the responsibilities of students and the ideal characteristics of teachers, along with a holistic approach to educational evaluation. In conclusion, the article emphasizes Hasyim Asy'ari's comprehensive approach to enhancing human quality through education grounded in moral and religious principles.

Investing in the Shariah capital market is not only a potential business choice but also an embodiment of the recommended practice of muamalah in Islam, where wealth is used productively to bring benefits to oneself and others. This study found that financial literacy has a significant influence on students' investment interest, with a significance value of 0.000. Financial literacy plays a crucial role in shaping wise financial behavior, where a deeper understanding of finance and investment can help individuals manage their finances better. Additionally, Shariah investment gallery activities also have a significant influence on students' investment interest, with a significance value of 0.012. These activities provide students with a deeper understanding of the mechanisms and principles of the Shariah capital market, thereby increasing their interest in investing. Managing pocket money is also a significant factor in determining students' investment interest, with a significance value of 0.003. Wise management of pocket money allows some students to use part of those funds for investment, subsequently increasing their interest in the Shariah capital market. Simultaneously, the research results show that financial literacy, Shariah investment gallery activities, and pocket money management have a significant influence on students' investment interest, with a significance value for the F-test of 0.000.    

In the era of globalization and increasingly fierce economic competition, industrialization has become the main pillar in efforts to increase a country's competitiveness and economic growth. In Indonesia, strengthening industrialization does not only aim to increase production and exports, but must also be directed at sustainable investment that pays attention to environmental, social and governance (ESG) aspects. This research aims to analyze the strategies and policies needed to strengthen industrialization within the framework of sustainable investment in Indonesia. Through a qualitative approach with policy analysis and case studies of key industries, it was found that the integration of sustainability principles in industry can increase efficiency, reduce environmental impacts, and provide broader social benefits. In addition, government support through appropriate regulations, fiscal incentives, and increasing human resource capacity are key factors in realizing sustainable industrialization. It is hoped that the results of this research can be a reference for policy makers, industry players and investors in designing and implementing investments that support economic growth while maintaining environmental sustainability and social welfare.  

          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.

This research discusses the application of User Interface (UI) and User Experience (UX) principles in the development of hospital information systems to improve the quality of health services. The research method used involved qualitative and quantitative approaches with data collection through observation, interviews, and surveys. The results showed significant improvements in user experience, measured through access speed, satisfaction levels, and reduced user error rates. Operational efficiency was also shown to improve, especially in terms of scheduling, patient monitoring, and staff information exchange. This study concludes that implementing UI/UX can have a positive impact on user experience and operational efficiency in the context of hospital systems. Therefore, hospital system developers are advised to consider UI/UX principles as an integral strategy in the development of health information systems, in order to improve the overall quality of healthcare services

Purposes : The purpose of this research is to review and analyse previous information included in the study of Green Accounting in Indonesia which is still in the process of developing and becoming a hot topic in Indonesia. The author hopes that this research can serve as a basis and provide ideas for future research Research Methods : This study was using the SLR (Systematic Literature Review) method with 60 totals previous journals taken literatured in this study. Research Results : The trend of Green Accounting studies in Indonesia from 2019-2024 is still fluctuating. This System Literature Review research shows that Green Accounting needs to be improved. This research is based on policies, initiatives to manage the sustainability of the natural environment based on eco-friendly principles and green innovations that can further improve the environment. The business activities of a company in the future will no longer cause damage to the natural environment, but the entity can preserve and maintain the surrounding ecosystem and natural resources.

The quality of audits is a crucial measurement to determine how effectively an audit has been conducted and the extent to which it produces relevant, accurate, and reliable information. High-quality audit outcomes are typically assessed based on how well the audit team performs the planning process, ensures that the audit plan is relevant and effective, produces audit reports that meet stakeholders' needs, and adheres to ethical principles aligned with established auditing standards. This study aims to evaluate the extent to which several key factors—namely audit planning, audit implementation, audit reporting, and ethical principles—have a direct impact on the audit quality of the Government Internal Supervisory Apparatus (Aparat Pengawasan Intern Pemerintah, or APIP) in the Binjai City Government. The research employs a quantitative approach, utilizing primary data collected from a sample of 39 government auditors. Data analysis was performed using the SmartPLS (Partial Least Squares) application, which allows for the modeling of complex relationships between variables. The findings reveal that audit planning, audit implementation, and audit reporting all have a significant and direct influence on the quality of audit results. These components play a central role in enhancing the credibility, effectiveness, and usefulness of internal government audits. However, the study also finds that ethical principles, while essential in guiding professional conduct, do not have a statistically significant direct impact on audit quality in this specific context. The results underscore the importance of strengthening technical aspects of the audit process, such as planning and reporting, while also maintaining strong ethical foundations as complementary rather than primary determinants of audit quality. This research contributes to the ongoing efforts to improve the effectiveness and reliability of internal government audits in Indonesian public sector institutions.

The bank is an official state institution in the financial sector that has the task of withdrawing and disbursing public money. Banks are one type of trusted institution among the surrounding community. Banks that have a non-trivial task make the bank also registered in the law for its security. There are many banks in Indonesia, one of which is BSI. BSI is the only bank that applies sharia principles based on the Koran and hadith. The existence of these principles makes Islamic banks not carelessly choose transactions or cooperation with other parties or customers. Uniquely, Islamic banks also use a profit sharing system as their ratio. Whereas conventional banks use the deposit interest system as their ratio. That is why researchers are interested in conducting research on the difference between the principles of Islamic banks and conventional banks in fundraising products (funding). There are three types of fundraising products in both Islamic and conventional banks, namely checking accounts, savings accounts and time deposit accounts. The difference is that Islamic banks use wadi'ah contracts and mudharabah contracts. This study aims to introduce to all people that Islamic banks have their own uniqueness and characteristics. Therefore, it is necessary to explain the contracts involved in Islamic banking. In this study, researchers used qualitative techniques. There are two data sources: Primary and secondary data sources. The researchers conducted direct interviews with informants based on primary data.

Environmental accounting, also known as “Green Accounting” or “Evironmental Accounting”, refers to the process by which businesses or companies incorporate environmental costs into their accounting procedures. Environmental costs are the result of actions that have an impact on the quality of the environment, whether financially or not. The aim of this research is to look at the function, application and impact of environmental accounting on environmental and business sustainability. This research method was carried out using a Systematic Literature Review (SLR). This approach is used to examine and review all research. A total of 52 articles were analyzed in this research. Research Results Environmental accounting has a positive impact on a number of factors related to the sustainability of a business entity, especially company performance through the use of social responsibility as a mediator. Research on environmental accounting Even though Indonesia is a strong country, it still needs improvement because there is not much research there and the topics discussed are limited. The results of this research have consequences for environmental management initiatives and actions that are based on green innovation or environmentally friendly principles and can develop further.

Taxpayer compliance plays an important role in supporting state financing. The amount of state revenue from taxes will be greatly influenced by the level of tax compliance. This study aims to conceptually examine the importance of basic understanding in enhancing taxpayer compliance for the public. From various studies available, it is concluded that tax compliance can have a significant role in improving the welfare of society. This research utilizes a qualitative method. The data used in this study are both secondary and primary data.