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Teachers must be able to synchronize their behavior according to what they teach, meaning what the teacher says is in accordance with actions that can be seen from their daily behavior. The role of the teacher really determines the implementation of a good learning process in school. Where religious character is one of the character values ​​that is developed in school. However, there needs to be an in-depth study of what causes them to still have this non-religious attitude or is it outside of the religious attitude that has been instilled in them. The problem of this research is how effective the teacher's personality competence is in forming the religious character of the students of the Nurulhuda Islamic Boarding School, Pakandangan, Sumenep, and what can support and hinder the implementation of teacher personality competence in forming the religious character of the students of the Nurulhuda Islamic Boarding School, Pakandangan, Sumenep, the 2022-2022 school year. 2023. The approach used in this research is a qualitative approach with descriptive research type. There are three components to the data collection technique, namely observation, interviews and documentation. In this research, researchers used single case data analysis techniques (single case design) with the data analysis model introduced by Miles and Hiberman, namely the data analysis process was carried out simultaneously with data collection through several stages starting from the data collection process, presentation and verification or drawing conclusions . The research conclusion is that the effectiveness of teacher personality competence in forming the religious character of students at the Nurulhuda Islamic Boarding School in Pakandangan Sumenep for the 2022-2023 academic year is the involvement of teachers as motivators, mentors, educators, inspirers, evaluators and supervisors. Apart from that, the effectiveness of the teacher's personality competence is a role model for students, providing motivation and advice to students if they commit a violation and there is always time for students even outside class hours. Where these forms are gentle, disciplined, responsible and fair. Supporting factors for implementing teacher personality competence in forming the religious character of students at the Nurulhuda Pakandangan Islamic Boarding School, Sumenep for the 2022-2023 academic year are control and supervision as well as instructions from the boarding school leadership and cooperation and mutual assistance between teaching staff. Meanwhile, the inhibiting factors are inadequate infrastructure, insufficient financing, inadequate family support and supervision when students are at home.  

In its development, the MSME sector is often faced with various problems caused by external factors. External constraints relate to access to sources of financing and a business climate that is less conducive to the development of small businesses, because so far it seems that various policies are more in favor of the large business sector, so that the various facilities provided by the government are mostly enjoyed by the large business sector. This research method used is a descriptive method with a quantitative approach. The sampling technique in this research used probability sampling with a simple random sampling method, the total sample was 97 MSME actors. Partially (T test) shows that the External Environment has a positive and significant influence on MSME Performance, Strategic Planning does not significantly influence MSME Performance, simultaneously (F test) it appears that the External Environment and Strategic Planning have a positive and significant influence on MSME Performance, and in an Islamic business perspective, External Environment and Strategic Planning consider ethical values ​​and sharia principles

This research is motivated by the importance of trust and service in the interest of micro, small and medium enterprises (MSMEs) to apply for financing at sharia banks. This research aims to find out and analyze how much influence trust and service have on the interest of micro, small and medium enterprises (MSMEs) to apply for financing at sharia banks. This research uses a correlational method with a quantitative approach. Sampling used purposive sampling. The data used is primary data and secondary data. Primary data was obtained from respondents through distributing questionnaires, while secondary data was based on observations, journals, articles and previous research. Meanwhile, multiple linear regression analysis techniques. Test classical assumptions, and test hypotheses. Analysis of this research using SPSS, based on research results at a significance level of 5% shows that. (1). Trust has a significant effect on business interest, the results of the regression coefficient are 0.122 and based on the test results of the coefficient of determination of the trust variable on business interest, it is 0.324 or 32.4% and has a significant level of (0.001 ≥ 0.05). (2) service has a significant effect on business interest, the results of the regression coefficient are 0.324 and based on the test results of the coefficient of determination of the trust variable on business interest, it is 0.324 or 32.4% and has a significant level of (0.001 ≥ 0.05). (3) the influence of trust and service has a positive F_count value of 43.368 which is greater than F_table 3.107 with a significance level of 0.000 ≤ 0.05 and a coefficient of determination test result of 0.324% or 32.4%. So it can be concluded that the trust and service variables influence business interest by 32.4% and the remaining 67.6% is influenced by other variables.

This research is motivated by the condition of Islamic boarding schools in Jambi province in terms of infrastructure management. The research objective is to determine the infrastructure management system in developing Islamic boarding schools in Jambi Province.The research method uses a qualitative approach. The sample in this study; Nurul Jalal Islamic boarding school, Tebo Regency City, Zulhijjah Islamic boarding school, Batang Hari Regency, Nurul Iman Islamic boarding school, Jambi City and as a research informant for Islamic boarding school leaders, madrasa leaders and staff who handle infrastructure management. Data collection technique using snowball sampling. Sampling technique using the method : interviews, documentation, observation. To test the validity of the data by using data triangulationThe research results are as follows; first, management of facilities and infrastructure in the development of Islamic boarding schools in Jambi Province, the Islamic boarding schools as samples in this research are as follows; carry out planning, carry out implementation and organization, then carry out the process of procurement and inventory of facilities and infrastructure as well as the final stage of monitoring and evaluating the condition of infrastructure in an effort to develop Islamic boarding schools. All activities are oriented towards achieving goals, clarity and responsibility, administration, efficiency and consistency in the use of facilities and infrastructure. Second, the inhibiting factors in the process of managing facilities and infrastructure to develop Islamic boarding schools in Jambi province include; human resources, educational funds as well as the location and geography of Islamic boarding schools, while the supporting factors in managing facilities and infrastructure in developing Islamic boarding schools in Jambi Province come from the culture of Islamic boarding schools and the principles possessed by Kiai as leaders of Islamic boarding schools. Third, the efforts made by Islamic boarding schools in managing facilities and infrastructure in developing Islamic boarding schools in Jambi Province include; maximizing the allocation of the use of education financing funds for facilities and infrastructure, increasing human resources through training, collaborating with other institutions, collaborating with the private sector, collaborating with the government and the community. Fourth, a suitable management model for facilities and infrastructure in developing Islamic boarding schools in Jambi Province, the results of findings in the field show a model that is more suitable for developing Islamic boarding schools. The facilities and infrastructure management model is carried out using a strategic management model and at the beginning of activities uses the active management concept. This activity is influenced by the type and style of Islamic boarding school leadership. Apart from that, Islamic boarding school leaders view facilities and infrastructure as resources in the form of sources of strength in achieving a goal and as resources related to humans, finances and materials.

This study aims to analyze the challenges and development strategies of micro, small, and medium enterprises (MSMEs) located in low-income areas in Indonesia. MSMEs play an important role in the Indonesian economy, but in areas with low income levels, MSMEs face various constraints, such as difficulties in accessing adequate capital, technology, and management skills. To conduct this study, the researchers used a qualitative approach by collecting data from various sources of relevant scientific literature. The results showed that MSMEs in low-income settings face several key constraints, including difficulty accessing formal sources of financing, limited use of information technology, and low implementation of good business management practices, such as in marketing and financial record-keeping. To be able to develop MSMEs in low-income environments, comprehensive efforts are needed, such as facilitating MSME access to official funding sources, providing training and assistance in the use of information technology, and improving MSME skills in implementing good business management practices. In addition, the availability of skilled human resources, as well as innovation and creativity are also important factors in supporting the growth of MSMEs in low-income areas. By paying attention to these various aspects, it is expected that the development of MSMEs in low-income environments can run effectively and provide optimal benefits to the regional and national economy, through collaboration and synergy between MSMEs, government, financial institutions, and other stakeholders.    

This paper discusses the differences between Islamic bank financing and conventional bank credit. This research method is descriptive qualitative by analyzing the basic theory of the fundamental differences between Islamic bank financing and credit at conventional banks. The data was collected using literature studies from scientific journals and basic sharia economics books. Meanwhile, data analysis uses tabulation, coding, editing and verification or conclusion methods. Conventional banks prioritize and prioritize the complete guarantee aspect, whereas in sharia banks it only focuses on the character aspect of the customer itself, meaning that it can be said that the sharia bank believes that the customer will have good intentions when providing credit or financing within a certain agreed period of time.

This research uses a systematic literature review method with the PRISMA model to examine the sources and types of education financing in Indonesia. Data was obtained through a literature study, by analysing 25 journal articles from 2013-2023 that were relevant to the subject matter. Of the 25 articles, 12 were identified as relevant, which were then re-analysed. The results of the analysis showed that there were 10 articles that discussed the sources and types of education financing in Indonesia with a focus on the efficiency of education fund management, while 2 articles were considered less relevant because they talked about the basic concepts of financing and financing planning. The discussion in this study is about the definition and concept of education financing, legal basis, types of financing, and sources of financing such as government funds, community donations, and parental contributions. The education financing cycle includes planning, accounting and evaluation to ensure the effective and efficient use of financial resources. This research provides an in-depth understanding of education financing in Indonesia, highlighting the important roles of government, communities and educational institutions in providing funds to support the sustainability and quality of education

This research aims to analyze the Financial Ratio to Economic Value Added at PT. Sharia People's Financing Bank (BPRS) Puduarta Insani Deli Serdang. Specifically, to analyze the measurement of Return On Equity (ROE) and Debt to Equity Ratio (DER) on Economic Value Added (EVA). The research approach uses Quantitative with Regression Data Type from 2016 - 2023, Multiple Linear Regression analysis techniques. The results of this research are: 1) Return On Equity (ROE) has a positive and partially significant effect on Economic Value Added (EVA), because an increase in equity can increase the added value of positive Economic Value Added (EVA) at PT. Sharia People's Financing Bank (BPRS) Puduarta Insani Deli Serdang; 2) Debt to Equity Ratio (DER) has a negative and partially significant effect on Economic Value Added (EVA), because debt that exceeds the asset value can reduce the equity value. Low Equity will cause a negative Economic Value Added (EVA) value at PT. Sharia People's Financing Bank (BPRS) Puduarta Insani Deli Serdang; 3) Return On Equity (ROE) and Debt to Equity Ratio (DER) simultaneously have a positive and significant effect on Economic Value Added (EVA) at PT. Sharia People's Financing Bank (BPRS) Puduarta Insani Deli Serdang.

The aim of this research is to determine the method used by Bank Jatim Syariah Sidoarjo Branch in analyzing the suitability of iB Barokah home ownership credit (KPR) customers. By using interview techniques, a qualitative research approach was used. Based on research findings, it is known that Bank Jatim Syariah Sidoarjo Branch applies the 5C principles by paying special attention to collateral, capacity and character. The sustainability of financing is greatly influenced by these three factors. Meanwhile, in the conditional point of economy and capital, it is only a supporting factor because it is considered not to have a significant impact on the financing process

Industrial Revolution 4.0 is revolutionizing the movement of the world economy. If you don't prepare yourself from now on, you will be far behind in the economic world. Government intervention in monopoly and oligopoly markets aims to influence prices, the quantity produced, and the distribution of income from economic activities. Intervention is carried out in 2 ways, namely: regulation and legal anti-monopoly. In this research, the recommendation is that the government must be able to make regulations that encourage the development of the digitalization economy as a strategy. Such as easy policies in financing startup businesses, tax incentives and guidance for SMEs. The government also needs to increase the development of telecommunications infrastructure in small areas so that it can minimize the imbalance that occurs.

This systematic literature review evaluates the existing research on capital structure and financing decisions within the property and real estate sector of Southeast Asia (ASEAN). Despite the sector's dynamic growth and substantial investments, the financial strategies specific to ASEAN remain minimally explored. A methodical review of scholarly articles from ScienceDirect, and Google Scholar spanning from 2000 to 2023. Our analysis identified prevalent themes and trends, notably the application of traditional capital structure theories such as pecking order and trade-off theories to more developed markets. However, the review highlights a significant gap in empirical research focusing on the unique economic, regulatory, and market conditions in ASEAN that crucially impact capital structure and financing choices in the region's property sector. The findings emphasize the need for more targeted empirical studies that account for the socio-economic diversity and specific institutional frameworks of ASEAN countries. These studies aim to enhance understanding of the financing behaviors in their property and real estate markets, thus aiding policymakers and investors in crafting informed strategies and policies.  

The purpose of this study is to analyze the legal aspects of the use of third party services (debt collectors) by leasing parties based on Financial Services Authority Regulation No. 35/2018 in efforts to collect two-wheeled vehicles against debtors in default. 35/2018 in efforts to collect two-wheeled vehicles against debtors who make defaults The type of research in this study is normative legal research. The research in question is research that has characteristics including gaps in legal norna / principles, does not use hypotheses, uses theoretical foundations / theoretical studies and uses legal materials consisting of primary legal materials, secondary legal materials and tertiary legal materials. The results of this study indicate that: (1) The position of debt collectors in the leasing company is as a collection officer not an execution officer, execution can only be carried out by a bailiff with a court decision as in Article 32 of the Fiduciary Guarantee Law paragraph (2). The legal relationship between debt collectors (collection service companies) and creditors, namely debt collectors when carrying out their duties, act based on the power of attorney given by the finance company to the debt collector to collect or collect collateral objects from debtors. Likewise, in POJK No.35/2018 article 50 Financing Companies can cooperate with other parties to carry out collection functions to Debtors. (2) The legal consequences of withdrawing motorized vehicles against debt collectors, debt collectors will be held criminally liable and sentenced to criminal sanctions as stipulated in the Criminal Code as criminal law in Indonesia if the implementation is not in accordance with procedures, as well as the creditor in this case leasing can be sued by the debtor and ask to compensate civilly for the act of withdrawing motorized vehicles by debt collectors if the withdrawal has violated existing provisions and violated the agreement agreed upon by the creditor and the debtor. However, if the implementation is in accordance with the procedure, it must be protected in accordance with applicable laws.           

This research examines the contribution of Islamic economics to economic development through instruments such as Baitul Mal Wattamwil (BMT), sukuk, sharia banks and waqf banks. The method used is a literature study with secondary data analyzed using content analysis. The research results show that Islamic economics makes an important contribution to economic development in Indonesia. BMT increases employment opportunities and reduces poverty, sukuk plays a role in state financing and infrastructure, sharia banks contribute to financing the real sector and social services, while waqf banks empower the community's economy. Islamic economics is an alternative economic development that pays attention to moral and social aspects, not just growth.

Companies such as financial institutions in carrying out operational activities always want to obtain high profits such as profit engineering. Earnings engineering is one of the contemporary issues in finance, especially in Indonesia. In several reports in a large company there are 77% of senior managers involved in unethical behavior by carrying out scandals that are motivated by earnings management. This is problematic for the development of accounting, especially sharia accounting. Study aims to analyze the implementation of Islamic earnings management in Islamic accounting. In this study teh method use is the literatur review by collecting secondary data from various related journal. The results show that there are still earnings engineering practices in companies and financial institutions in Indonesia. For this reason, sharia principles really need to be emphasized in order to improve the quality of sharia accounting that is completely free from fraudulent practices. One of the appropriate efforts is to apply sharia accounting in conducting profit-sharing financing, proper and effective monitoring must be carried out with adequate supervision and reporting, so that companies such as Islamic banks or companies can avoid earning management and profit engineering. Financial institutions that apply sharia accounting principles are required to implement Islamic earnings management as a profit management practice in accordance with Islamic religious rules and ethics.

The purpose of writing this article is to understand the philosophy of quality and quality of education. Library research is research carried out by reviewing various journals and related reference books. The results of his research show that Quality is a philosophy and methodology that helps institutions to plan changes and set agendas in the face of excessive external pressures. the philosophy of quality has changed and no longer refers to the classical view. This change can be seen from the quality orientation which refers to consumer needs and criteria. The quality philosophy generally adopted today is that product quality is not only determined by the producer but is determined by the consumer (customer). Education quality is the ability of educational institutions and systems to empower educational resources to improve quality in accordance with educational expectations or goals through an effective educational process. The scope of educational quality cannot be separated from three models, namely: input, process and output. In efforts to improve quality using this model, there are several criteria and characteristics that must be met in each scope. Above the national education standards, there are eight (8) things that must be considered to create quality education, namely Content Standards, Process Standards, Educator and Education Personnel Standards, Facilities and Infrastructure Standards, Management Standards, Financing Standards and Educational Assessment Standards.    

SAK EMKM is expected to assist entities in transitioning from cash-based financial reporting to accrual-based financial reporting. The issuance of SAK EMKM is expected to serve as one of the drivers of financial literacy for MSMEs in Indonesia, thus widening their access to financing from the banking industry. Financial statements are records of financial information of a company during an accounting period that explain a company's performance. The purpose of financial statements according to PSAK 1 (Revised 2009) is to provide information about the financial position, financial performance, and cash flows of an entity to assist most users of the financial statements in making economic decisions. SAK-EMKM contains simpler accounting regulations than SAK-ETAP because MSMEs conduct transactions with calculations and measurements that purely use historical costs. The type of research method used is descriptive qualitative method. Describing the current financial condition of MSME players. As well as conducting a simple financial statement preparation analysis for MSME players. This study produces financial statements for Pentol Kabul MSMEs that comply with SAK-EMKM standards, including balance sheets, income statements, and notes to the financial statements.

Made Village in Surabaya City has diverse economic potential, especially in the Micro, Small and Medium Enterprises (MSME) sector. This potential includes local products, handicrafts, traditional food, and tourism. MSMEs in Made Village include the processing of sengon nuts and soy milk. However, there are opportunities to develop these MSMEs through appropriate strengthening strategies. Strengthening MSMEs in Made Village through approaches such as skills training, increasing market access through digital platforms, developing collaboration networks, and implementing information technology can be strategic steps to increase the competitiveness and growth of MSMEs. This research uses a qualitative descriptive method. The author uses secondary research data sources to support research obtained from print and electronic media. Secondary data is a previously existing data source, obtained by researchers indirectly through intermediary media. With diverse economic potential, especially in the Micro, Small and Medium Enterprises (MSME) sector. From the author's short interview with MSME partners, sengon bean and soy milk entrepreneurs. Strategy efforts to strengthen MSMEs in Made Village, Surabaya City start from ensuring the quality of the products or services offered remains superior, to maintaining good relationships with customers. This also includes monitoring the market and being flexible to changing trends and consumer needs. What is no less important is paying attention to operational efficiency and managing finances wisely to maintain the financial health of entrepreneurs. Strategic efforts are needed to strengthen such as developing local partnerships, community empowerment, promotion and marketing, product diversification and access to financing. Apart from that, the government needs to make efforts to support MSMEs through Article 97 of the Job Creation Law. The government allocates funds to the community to help MSMEs to operate and reach the market. thus providing positive implications for entrepreneurs (MSMEs) and local residents. Advice from researchers for MSME business actors to innovate more creatively and keep up with current developments by utilizing the latest technology, and also involving local residents to participate in improving the local economy.

Murabaha bil wakalah financing at BMT AL-Ishlah, Jambi, experienced payment problems. The Islamic finance industry is growing rapidly, but problematic financing is a challenge. The research aims to identify the causes and strategies for solving murabahah bil wakalah financing problems. This research uses a qualitative approach, data collection is carried out by observation, interviews and documentation. Data analysis includes data reduction, data presentation, and conclusion verification. The research focuses on identifying internal and external factors that cause financing problems and exploring solutions to resolve them. The results of this research are internal factors including inaccurate credit analysis and inadequate application of the 5C principles. External factors include economic conditions, the COVID-19 pandemic, and customer behavior. Solving problems through non-litigation approaches such as friendship, financing restructuring and financial assistance. Research finds that proper handling can reduce the risk of problematic financing and support the sustainability of BMT in the Islamic finance industry.

This research aims to analyze the influence of Zakat, Sharia Financing, Human Development Index (HDI) Level, and Aceh Revenue and Expenditure Budget (APBA) on Poverty Alleviation in Aceh. This research uses a descriptive quantitative approach and explanatory panel data for 10 years. This research uses secondary data obtained from world data banks, journals, books and other supporting references. The analytical tool used in this research is SPSS 22 with multiple regression analysis techniques. The research results show that the partial significant test of the Zakat variable is obtained from the results of the t test where the calculated t value is 0.338 < t table 1.692, so it can be concluded that zakat has no effect on poverty alleviation in Aceh. Meanwhile, the Sharia Financing variable is obtained from the results of the t test where the t value is 1.834> t table 1.692, so it can be concluded that sharia financing has an effect on poverty alleviation in Aceh. Meanwhile, the variable level of the Human Development Index (HDI) can be seen from the results of the t test where the t value is 1.872> t table 1.692, so this shows that the sharia development index has an effect on poverty alleviation in Aceh. Meanwhile, the Aceh Revenue and Expenditure Budget (APBA) variable can be seen from the results of the t test where the value of tcount is 1.236 < t table 1.692, it is concluded that the Aceh Revenue and Expenditure Budget (APBA) has no and significant influence on poverty alleviation in Aceh. Meanwhile, together (simultaneously) the variables zakat, sharia financing, human development index level and the Aceh income and expenditure budget have an effect on poverty alleviation. It can be seen that the calculated F value is 13.466 with a sig value of 0.000<0.05, where the calculated F value is 13.466>2.66.    

This research aims to analyze the Mitraguna financing system at PT Bank Syariah Indonesia (BSI). Mitraguna is one of the financing products offered by this sharia bank, and this research aims to understand in depth how this financing system is implemented and its impact on the parties involved. The research method used is a case study with a qualitative approach. Data was collected through interviews with related parties at PT Bank Syariah Indonesia, direct observation, and analysis of documents related to Mitraguna financing. It is hoped that the results of this research will provide a better understanding of Mitraguna's financing mechanism and evaluate its effectiveness and efficiency.Research findings show that the Mitraguna financing system at PT Bank Syariah Indonesia has made a positive contribution to meeting consumer financing needs. However, there are several challenges and obstacles faced in implementing this system, such as complex administrative processes and regulatory changes that can affect the financing scheme. It is hoped that this research can make a positive contribution to PT Bank Syariah Indonesia in improving the quality of Mitraguna's financing services and become a reference for further research in developing sharia-based financing products.